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 :

        2009 (10) TMI 978 - 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

        Appeal allowed against acquittal by appellate court; scope clarified under Cr.P.C. The court concluded that an appeal under Section 378(4) of the Cr.P.C. is maintainable against an order of acquittal passed by an appellate Court. The ...
                        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.

                              Appeal allowed against acquittal by appellate court; scope clarified under Cr.P.C.

                              The court concluded that an appeal under Section 378(4) of the Cr.P.C. is maintainable against an order of acquittal passed by an appellate Court. The interpretation of "such an order of acquittal" includes orders from both original and appellate jurisdictions. The matter was referred to the Division Bench for a final decision on maintainability, offering appellants the option to convert appeals into revision petitions for immediate disposal.




                              Issues Involved:
                              1. Maintainability of appeal under Section 378(4) of Cr.P.C.
                              2. Interpretation of "such an order of acquittal" in Section 378(4) Cr.P.C.
                              3. Distinction between appellate and revisional powers of the High Court.

                              Issue-Wise Detailed Analysis:

                              1. Maintainability of Appeal under Section 378(4) of Cr.P.C.:
                              The primary issue addressed is whether an appeal under Section 378(4) Cr.P.C. is maintainable from an order of acquittal passed by a Court, other than the High Court, in exercise of its appellate jurisdiction in an appeal filed under Section 374 Cr.P.C. challenging the correctness of the Judgment and Order of conviction passed by the Trial Court.

                              The appellant's counsel argued that Section 378(1)(b) Cr.P.C. allows for an appeal to the High Court from an order of acquittal passed by the original or appellate Court in a case instituted upon a police report. Similarly, Section 378(4) Cr.P.C. provides for an appeal to the High Court, with leave, against an order of acquittal passed in any case instituted upon complaint. The contention was that the words "such an order of acquittal" in Sub-section (4) refer to orders of acquittal passed by both original and appellate Courts, making the present appeals maintainable.

                              Conversely, the respondent's counsel contended that the words "from an original or appellate order of acquittal" found in Section 378(1)(b) do not appear in Sub-section (4), implying that only orders passed in the exercise of original jurisdiction are appealable under Section 378(4). This argument was supported by a Coordinate Bench's order in Crl.A. No. 142/2009, which held that appeals from orders of acquittal passed by appellate Courts are not maintainable under Section 378(4).

                              2. Interpretation of "Such an Order of Acquittal" in Section 378(4) Cr.P.C.:
                              The court examined the interpretation of "such an order of acquittal" in Sub-sections (2) and (4) of Section 378 Cr.P.C. The appellant's counsel relied on precedents, including the case of Chairman, Village Panchayat, Nagathihalli v. N. Thimmashetty Gowda (AIR 1956 Kant 62), which established that "such an order of acquittal" includes orders passed by both original and appellate Courts. This interpretation was also supported by the Gujarat High Court in Mahammadmiya Kalumiya v. Majidkhan Dildarkhan and Anr. (1972 Crl.L.J. 1409).

                              The court noted that the Coordinate Bench in Crl.A. No. 142/2009 did not consider the meaning of "such an order of acquittal" and did not refer to the precedent set by Chairman, Village Panchayat, Nagathihalli v. N. Thimmashetty Gowda. The court agreed with the interpretation that "such an order of acquittal" refers to orders passed in exercise of either original or appellate jurisdiction, thus making appeals under Section 378(4) Cr.P.C. maintainable against orders of acquittal passed by appellate Courts.

                              3. Distinction between Appellate and Revisional Powers of the High Court:
                              The court highlighted the distinction between appellate and revisional powers, as established by the Supreme Court in Associated Cement Co., Ltd. v. Keshavanand (ILR 1998 KAR 1857). Appellate jurisdiction allows for a complete reappraisal of evidence and reaching independent conclusions, while revisional jurisdiction is limited to checking the legality and propriety of findings without reappraising evidence.

                              The court emphasized that an appeal against an order of acquittal passed by an appellate Court involves divergent findings and requires reappreciation of evidence to render complete justice. Denying the complainant in a case instituted upon complaint the opportunity to appeal against an order of acquittal passed by an appellate Court would lead to discrimination, which could not be the Legislature's intention.

                              Conclusion:
                              The court concluded that the words "such an order of acquittal" in Sub-sections (2) and (4) of Section 378 Cr.P.C. refer to orders of acquittal passed in exercise of either original or appellate jurisdiction. Therefore, an appeal under Section 378(4) Cr.P.C. is maintainable against an order of acquittal passed by an appellate Court. The matter was directed to be placed before the Division Bench for a final decision on the question of maintainability. Appellants were given the option to convert their appeals into revision petitions under Section 397 Cr.P.C. if they desired immediate disposal.
                              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