Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

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 βœ•
  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
β•³
Add to...
You have not created any category. Kindly create one to bookmark this item!
βœ•
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close βœ•
🔎 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
  • 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
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 statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----

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 :

        📋
        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

        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.

        <h1>Court dismisses petition challenging amendments to suit valuation & representative substitution.</h1> The court dismissed the petition challenging the order allowing the plaintiff to make amendments to the plaint regarding the valuation of the suit ... Presentation of present petition as a petition under Article 227 of the Constitution of India - HELD THAT:- It has been specifically observed to the effect that the nature of the suit would not change by virtue of granting the amendment application where the property has initially been valued at β‚Ή 13,50,000/- but as the market value was at β‚Ή 1,20,00,000/- the applicant plaintiff therein had submitted an application for amendment so as to give the correct value of the suit property in the plaint and taking the same into account the amendment sought was granted. In view of the verdicts of the Supreme Court in Mount Mary Enterprises v. Jivratna Medi Treat Private Limited [2015 (1) TMI 1398 - SUPREME COURT], Lakha Ram Sharma v. Balar Marketing Private Limited [2003 (8) TMI 578 - SUPREME COURT] and SUBHASHINI MALIK VERSUS S.K. GANDHI AND ORS. [2016 (9) TMI 1613 - DELHI HIGH COURT] and also the factum that the amendment sought by the plaintiff does not in any manner prejudice the defendant No. 2 i.e., the present petitioner in any manner and does not change the nature of the suit also in any manner and taking into account the factum that defendant No. 2 has himself raised the issue in relation to the aspect of under valuation of the suit property and for the purpose of the court fees and jurisdiction qua which issue no. 8 was framed at the time of framing of the issues coupled with the factum that virtually the trial has yet to commence in as much as the testimonies of the witnesses are yet to be led, it is held that there is no merit in the prayer made by the petitioner seeking the setting aside of the impugned order dated. 2.6.2018 qua the amendment sought by the respondent No. 1 in relation to the para 19 of the plaint. Petition dismissed. Issues Involved:1. Treatment of the petition under Article 227 of the Constitution of India.2. Challenge to the orders dated 2.6.2018 and 5.7.2018 regarding amendment in the plaint.3. Valuation of the suit property for court fees and jurisdiction.4. Substitution of the authorized representative of the plaintiff.Issue-wise Detailed Analysis:1. Treatment of the petition under Article 227 of the Constitution of India:At the outset, the petitioner requested that the present petition be treated under Article 227 of the Constitution of India, citing the precedent set in Oil and Natural Gas Corporation Ltd. v. Vijay Mahajan, 237 (2017) DLT 158. The respondent No. 1, who is the main contesting party, did not oppose this request. Consequently, the court directed the Registry to renumber the petition accordingly.2. Challenge to the orders dated 2.6.2018 and 5.7.2018 regarding amendment in the plaint:The petitioner challenged the orders of the Additional District Judge-02, Karkardooma Courts, which allowed amendments to the plaint under Order VI Rule 17 CPC. The amendments pertained to the valuation of the suit property for court fees and jurisdiction and the substitution of the plaintiff's authorized representative. The trial court had observed that the plaintiff is the master of his case, and the valuation of the relief is within the plaintiff's domain, subject to the provisions of the Court Fees Act and the Suit Valuation Act. The trial had not commenced, and the defendant No. 2 (the petitioner) had previously sought amendments in the written statement before the plaintiff filed for amendments.3. Valuation of the suit property for court fees and jurisdiction:The petitioner argued that the amendment regarding the valuation of the suit property should not be permitted, relying on the Supreme Court's judgment in Suhrid Singh @ Sardool Singh, which differentiates between the court fees payable by executants and non-executants of a deed. The petitioner also cited Anuradha Gupta vs. Veena Devi and Sujata Sharma v. Manu Gupta to support their claim that the amendment sought by the plaintiff was essentially forum shopping and should not be allowed. The petitioner further argued that the trial had already commenced, and there was no due diligence exercised by the plaintiff before seeking the amendment, as per Vidyabai and Ors. v. Padmalatha and Anr.4. Substitution of the authorized representative of the plaintiff:The petitioner initially challenged the substitution of the authorized representative of the plaintiff allowed by the impugned order dated 2.6.2018. However, during the proceedings, the petitioner's counsel submitted that they no longer pressed this prayer.Court's Findings:The court considered the rival submissions and the precedents cited by both parties. The court referred to the Supreme Court's judgments in Mount Mary Enterprises v. Jivratna Medi Treat Private Limited and Lakha Ram Sharma v. Balar Marketing Private Limited, which support the view that amendments should be allowed unless they change the nature of the suit or cause prejudice to the defendant. The court noted that the amendment sought by the plaintiff did not change the nature of the suit and did not prejudice the defendant No. 2 (the petitioner). The court also observed that the trial had yet to commence, and the issue of under-valuation raised by the defendant No. 2 was already framed as issue No. 8.Conclusion:The court found no merit in the petitioner's prayer to set aside the impugned order dated 2.6.2018 regarding the amendment in the plaint. The petition was dismissed, and a copy of the order was sent to the trial court. The court clarified that nothing stated in the order should be construed as an expression on the merits or demerits of the suit or the evidence related to issue No. 8.

        Topics

        ActsIncome Tax
        No Records Found