Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

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 :

        2020 (6) TMI 766 - 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

        Court grants complainant party status, exempts petitioner, quashes FIR, stays investigation The court allowed the complainant to be impleaded as a party-respondent, granted exemption to the petitioner for filing documents, and issued notices for ...
                      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.

                          Court grants complainant party status, exempts petitioner, quashes FIR, stays investigation

                          The court allowed the complainant to be impleaded as a party-respondent, granted exemption to the petitioner for filing documents, and issued notices for quashing the FIR and staying further investigation. The court found that the FIR did not disclose a cognizable offense, noted an unexplained delay in filing the complaint, and observed that further investigation could lead to unwarranted harassment, thus staying the investigation pending further proceedings.




                          Issues Involved:
                          1. Impleading the complainant as a party-respondent.
                          2. Exemption application.
                          3. Quashing of FIR.
                          4. Stay of investigation and further proceedings.

                          Issue-wise Detailed Analysis:

                          1. Impleading the Complainant as a Party-Respondent:
                          At the outset, the court acknowledged the appearance of advocates on behalf of the complainant, upon whose complaint the FIR was registered. The court allowed the oral prayer made by the complainant's counsel to implead the complainant as party-respondent No.2, with no objection from the petitioner’s counsel. The court directed the filing of an amended memo of parties before the next date.

                          2. Exemption Application (Crl. M.A. No.7411/2020):
                          The court granted exemption to the petitioner, subject to the completion of all requirements of filing typed/clear/original/certified copies of annexures and documents, attested affidavits, and court fees within 10 days of the physical reopening of courts. The application was disposed of accordingly.

                          3. Quashing of FIR (W.P.(CRL) No. 895/2020):
                          The petitioner, a journalist and television anchor, sought quashing of FIR No.74/2020 registered under sections 290/505/505(2) IPC, and prayed for an investigation into the registration of the FIR by the State and compensation for violation of his fundamental rights. The court issued notice to the respondents, who sought time to file status reports/counter-affidavits. The petitioner argued that the FIR was based on a webcast made on 11.03.2020, where the complainant took issue with comments related to the Delhi riots. The petitioner’s counsel contended that the allegations in the FIR did not reflect the actual content of the webcast, and there was an inordinate delay in filing the complaint. The petitioner relied on several Supreme Court judgments to argue that the FIR should be quashed if it did not disclose a cognizable offence or was registered mala-fide. The court noted the unexplained delay in filing the complaint and the lack of substantial investigation post-FIR registration. It observed that the allegations did not disclose a cognizable offence and that the webcast content fell within the exception to section 505 IPC. The court found that further investigation would likely cause unwarranted harassment to the petitioner and stayed further investigation pending the next hearing.

                          4. Stay of Investigation and Further Proceedings (Crl. M.A. No. 7410/2020):
                          The petitioner sought a stay of investigation and further proceedings against him in the FIR. The court issued notice to the respondents, who sought time to file status reports/replies. The court noted that the FIR was registered based on a webcast, with the complainant alleging that the petitioner’s comments contained communal overtones and could cause public disaffection. The court observed that the FIR was registered almost three months after the alleged offence, with no substantial investigation carried out. It found that the allegations did not disclose a cognizable offence and that the FIR registration required further examination. The court, guided by Supreme Court precedents, stayed further investigation in the matter till the next hearing.

                          Conclusion:
                          The court allowed the impleading of the complainant as a party-respondent, granted exemption to the petitioner for filing documents, and issued notices for quashing the FIR and staying further investigation. The court found prima facie that the FIR did not disclose a cognizable offence and that further investigation would cause unwarranted harassment to the petitioner, thereby staying the investigation pending further deliberation.
                          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