Just a moment...

Top
Help
×

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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        2017 (7) TMI 1385 - 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

        High Court upholds law-of-the-case doctrine, advises parties to seek Supreme Court clarification The High Court concluded that it could not ignore the Supreme Court's directive, advising parties to seek clarification from the Supreme Court. It upheld ...
                      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.
                        Provisions expressly mentioned in the judgment/order text.

                            High Court upholds law-of-the-case doctrine, advises parties to seek Supreme Court clarification

                            The High Court concluded that it could not ignore the Supreme Court's directive, advising parties to seek clarification from the Supreme Court. It upheld the law-of-the-case doctrine, emphasizing the importance of judicial consistency and adherence to directives. The Court highlighted the need for disciplined self-consistency and directed the parties to approach the Supreme Court for clarification, refraining from adjudicating the case's merits. The amicus curiae's assistance was appreciated, and no costs order was issued.




                            Issues Involved:
                            1. Can the High Court ignore the Supreme Court's express direction or observation on the supposed ground that it is either ambiguous or incongruent and decide a different course of adjudicationRs.
                            2. Does propriety demand the High Court to advise either party to approach the Supreme Court and seek clarification if any ambiguity or inherent contradiction is perceived in the Supreme Court's directionRs.
                            3. Can a High Court Bench ignore a judicial directive of a coordinate Bench and take a different view, ignoring the law-of-the-case principleRs.

                            Issue-wise Detailed Analysis:

                            1. Ignoring Supreme Court's Express Direction:
                            The High Court examined whether it could ignore the Supreme Court's express direction or observation on the grounds of ambiguity or incongruence and decide a different course of adjudication. The Supreme Court had set aside the High Court's judgments and allowed the appellant to file review petitions. The High Court concluded that it could not ignore the Supreme Court's directive as it would breach Article 141 of the Constitution, which mandates the binding nature of the Supreme Court's judgments on all courts within India.

                            2. Advising Parties to Seek Clarification from the Supreme Court:
                            The High Court considered whether propriety demanded it to advise either party to approach the Supreme Court for clarification if the direction was perceived as ambiguous or contradictory. The Court concluded that it should indeed advise the parties to seek clarification from the Supreme Court. This conclusion was based on the principle that the Supreme Court, having issued the order, is best positioned to clarify its intent and resolve any ambiguities.

                            3. Ignoring Judicial Directive of a Coordinate Bench:
                            The High Court deliberated on whether it could ignore a judicial directive of a coordinate Bench and take a different view, contrary to the law-of-the-case principle. The law-of-the-case doctrine generally binds a court to its earlier ruling in the same case unless an intervening ruling by a higher court changes the situation. The High Court acknowledged that while this doctrine is not iron-clad and allows for exceptions to prevent miscarriage of justice, it decided not to deviate from the directive of the coordinate Bench. Instead, it emphasized the need for disciplined self-consistency and adherence to judicial directives to maintain legal stability and predictability.

                            Discussion on Law-of-the-Case Doctrine:
                            The High Court extensively discussed the law-of-the-case doctrine, which holds that a decision rendered in a former appeal of a case is binding in a later appeal of the same case. This doctrine ensures consistency and prevents re-litigation of matters already decided. The Court highlighted that this doctrine is different from res judicata and stare decisis, focusing more on the consistency of judicial decisions within the same case. The High Court also noted that while the doctrine allows for exceptions, such as new evidence or changes in controlling legal authority, these exceptions should be applied judiciously to avoid undermining the principle's purpose.

                            Conclusion:
                            The High Court concluded that it could not ignore the Supreme Court's directive and must advise the parties to seek clarification from the Supreme Court. It also decided not to deviate from the coordinate Bench's directive, adhering to the law-of-the-case doctrine. The Court emphasized the importance of maintaining judicial consistency and propriety, ultimately directing the parties to approach the Supreme Court for clarification of its order.

                            Answers to the Issues:
                            1. Can this Court ignore the Supreme Court's express direction or observation on the supposed ground that it is either ambiguous or incongruent and decide a different course of adjudicationRs.
                            - Ans: No.

                            2. Does not propriety demand this Court to advise either party to approach the Supreme Court and seek clarification if this Court has perceived any ambiguity in the direction, or if it has felt the order to be inherently contradictoryRs.
                            - Ans: Yes, it does.

                            3. Can this Bench ignore a judicial directive-procedural though-of a coordinate Bench and take a different view ignoring the law-of-the-case principleRs.
                            - Ans: Yes, it can-to prevent miscarriage of justice.

                            Tailpiece:
                            The High Court decided to refrain from adjudicating the merits of the case and instead directed the parties to seek clarification from the Supreme Court. The Court appreciated the meticulous preparation and presentation by the amicus curiae in assisting the Court. No order on costs was made.
                            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