Just a moment...

Top
Help
AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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 :

        2001 (2) TMI 1054 - SC - 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

        Supreme Court Upholds Land Resumption Order The Supreme Court affirmed the High Court's decision, dismissing the appeals challenging a resumption order on land. The court held that the resumption ...
                        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.

                              Supreme Court Upholds Land Resumption Order

                              The Supreme Court affirmed the High Court's decision, dismissing the appeals challenging a resumption order on land. The court held that the resumption was legal under "old grant terms" and in accordance with established procedures, rejecting arguments of illegality and lack of natural justice. The appellants failed to prove ownership and their attempt to introduce new evidence late in the proceedings was deemed inappropriate. Previous case law requiring compliance with natural justice principles was distinguished, with the court emphasizing adherence to the process outlined in Union of India vs. Harish Chand Anand. The appeals were dismissed with no costs awarded.




                              Issues Involved:
                              1. Legality of the resumption order.
                              2. Ownership of the land and whether it was under "old grant terms".
                              3. Admissibility and relevance of evidence and documents.
                              4. Application of principles of natural justice in resumption proceedings.
                              5. Applicability of previous case law and judicial precedents.

                              Detailed Analysis:

                              1. Legality of the Resumption Order:
                              The appellants challenged the resumption order of their land, arguing it was "illegal, invalid, malafide, whimsical, unconstitutional and ineffective." The trial court initially decreed in favor of the appellants, stating that the resumption order was void without prior fixation of compensation and an opportunity for the appellants to be heard. The High Court later reversed this decision, relying on the Supreme Court's judgment in Union of India vs. Harish Chand Anand, which held that the government could resume land by giving one month's notice and determining compensation thereafter.

                              2. Ownership of the Land and Whether It Was Under "Old Grant Terms":
                              The appellants claimed ownership of the land and denied it was under old grant terms. However, the respondents produced evidence, including admissions by the appellants' predecessors and official records, indicating the land was indeed under old grant terms. The trial court, first appellate court, and the High Court all found in favor of the respondents, noting that the appellants did not provide sufficient evidence to prove ownership. The Supreme Court observed that the appellants had litigated for years on the basis that the land was under old grant terms and could not change their stance at this late stage.

                              3. Admissibility and Relevance of Evidence and Documents:
                              The appellants attempted to introduce new documents, such as sale deeds and lease agreements, to support their claim of ownership. However, these documents were not part of the original trial record and were brought up only in review petitions. The Supreme Court emphasized the importance of producing and tendering documents during the trial to allow for proper cross-examination and validation. The court found that the appellants' late introduction of documents was inappropriate and did not alter the established facts.

                              4. Application of Principles of Natural Justice in Resumption Proceedings:
                              The appellants argued that the resumption order violated principles of natural justice as they were not given an opportunity to be heard before the order was issued. The trial court initially agreed, but the High Court reversed this decision based on the Supreme Court's ruling in Harish Chand Anand, which clarified that the government could resume land with one month's notice and determine compensation later. The Supreme Court upheld this view, noting that the appellants had not pursued the argument that the land was not under old grant terms during the trial.

                              5. Applicability of Previous Case Law and Judicial Precedents:
                              The appellants relied on previous judgments, such as those in Durga Das Sud vs. Union of India and Mohan Agarwal vs. Union of India, which required compliance with principles of natural justice before resumption. However, the Supreme Court clarified that these judgments were overruled by its decision in Harish Chand Anand, which allowed resumption with notice and subsequent compensation determination. The court also referenced its approval of the Delhi High Court's view in Raj Singh's case, supporting the respondents' right to resume the land.

                              Conclusion:
                              The Supreme Court dismissed the appeals, affirming the High Court's judgment that the land was under old grant terms and could be resumed by the government following due process. The court emphasized the importance of adhering to established legal procedures and the inadmissibility of introducing new evidence at a late stage. The principles laid down in previous cases, such as Purushotam Dass Tandon and P. T. Anklesaria, were deemed inapplicable to the present case, which was fully covered by the ratio in Surendra Kumar Vakil's case. The appeals were dismissed with no order as to costs.
                              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