Just a moment...

Top
Help
AI Drafter - (New and Powerful)

TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        2019 (12) TMI 1436 - HC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Anticipatory bail under CrPC 438: concurrent jurisdiction, special circumstances for direct High Court access, and limited duration Section 438 CrPC confers concurrent jurisdiction on the High Court and Court of Session, so an applicant is not legally required to approach the Sessions ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Anticipatory bail under CrPC 438: concurrent jurisdiction, special circumstances for direct High Court access, and limited duration

                          Section 438 CrPC confers concurrent jurisdiction on the High Court and Court of Session, so an applicant is not legally required to approach the Sessions Court first before seeking anticipatory bail in the High Court. Direct High Court access is generally justified only by special, strong, or compelling circumstances, assessed on the facts of each case. The Explanation to Section 438(2) does not bar a fresh High Court application after rejection by the Sessions Court. The Court also adopted the view that anticipatory bail ordinarily operates until the accused is summoned on the police report, after which regular bail becomes the appropriate remedy.




                          Issues: (i) Whether Section 438 of the Code of Criminal Procedure, 1973 requires an applicant to first approach the Court of Session before moving the High Court for anticipatory bail; (ii) whether the High Court may entertain a direct anticipatory bail application only on special or compelling circumstances; (iii) whether the Explanation to Section 438(2) of the Code of Criminal Procedure, 1973 bars a further application before the High Court after rejection by the Court of Session; and (iv) whether anticipatory bail should ordinarily continue only up to the stage of summons on the police report.

                          Issue (i): Whether Section 438 of the Code of Criminal Procedure, 1973 requires an applicant to first approach the Court of Session before moving the High Court for anticipatory bail.

                          Analysis: Section 438 confers concurrent jurisdiction on the High Court and the Court of Session. The provision contains no express bar requiring the Sessions Court to be approached first, and no such restriction can be read into a statute affecting personal liberty. Practice or convenience cannot override the plain statutory text, and the availability of concurrent forums does not convert one into a mandatory prior remedy.

                          Conclusion: The High Court held that the applicant is not required, as a matter of law, to first approach the Court of Session before moving the High Court.

                          Issue (ii): Whether the High Court may entertain a direct anticipatory bail application only on special or compelling circumstances.

                          Analysis: Although there is no statutory embargo on a direct approach, the exercise of discretion is not routine. The Court reconciled the competing authorities by holding that direct invocation of the High Court should ordinarily be justified by special, strong, cogent, or compelling circumstances, to be assessed on the facts of each case. The category of special circumstances cannot be exhaustively catalogued and must depend on judicial evaluation.

                          Conclusion: The High Court held that direct recourse to it is permissible, but ordinarily only where special circumstances justify bypassing the Sessions Court.

                          Issue (iii): Whether the Explanation to Section 438(2) of the Code of Criminal Procedure, 1973 bars a further application before the High Court after rejection by the Court of Session.

                          Analysis: The Explanation only removes the interlocutory character from orders passed under Section 438(1) so that they may be challenged in accordance with law. It does not create any express prohibition against a second forum. The statute expressly bars a later Sessions Court application after a High Court application, but contains no converse bar. The legislative choice not to enact a reciprocal restriction was treated as significant.

                          Conclusion: The High Court held that the Explanation does not bar a subsequent anticipatory bail application before the High Court after rejection by the Court of Session.

                          Issue (iv): Whether anticipatory bail should ordinarily continue only up to the stage of summons on the police report.

                          Analysis: Referring to later Supreme Court authority, the Court adopted the view that anticipatory bail should, in the present legal position, continue only until the accused is summoned on the police report under Section 173(2), after which the accused may seek regular bail. The Court noted that the larger bench issue remained pending, and followed the later binding trend.

                          Conclusion: The High Court held that anticipatory bail would ordinarily operate until summons on the police report, whereafter regular bail would be the appropriate remedy.

                          Final Conclusion: The Court answered the reference questions by affirming the availability of concurrent jurisdiction under Section 438, rejecting any mandatory rule that the Sessions Court must be approached first, recognising only a discretionary requirement of special circumstances for direct High Court access, holding that the Explanation to Section 438(2) does not bar a fresh High Court application after Sessions Court rejection, and adopting the limited operational duration of anticipatory bail then prevailing in Supreme Court authority. Applying these principles, the individual application failed for want of a factual foundation showing an imminent apprehension of arrest.

                          Ratio Decidendi: A statutory grant of concurrent jurisdiction for anticipatory bail cannot be converted into a mandatory sequence of forums by judicial interpretation; absent an express legislative bar, the High Court retains jurisdiction, though its direct exercise may be reserved for cases showing special circumstances.


                          Full Summary is available for active users!
                          Note: It is a system-generated summary and is for quick reference only.

                          Topics

                          ActsIncome Tax
                          No Records Found