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.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    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

        <h1>Supreme Court: Major Singh Acquitted, Harbans Singh Conviction Upheld</h1> <h3>Harbans Singh and Ors. Versus State of Punjab</h3> The Supreme Court allowed the appeal of Major Singh, setting aside his conviction and restoring the acquittal order due to insufficient evidence ... - Issues Involved:1. Whether the High Court had sufficient reasons to interfere with the acquittal order of the Additional Sessions Judge.2. The credibility and probative value of the dying declarations made by Hazura Singh.3. The correctness of the Trial Court's judgment regarding the delay in recording the First Information Report (FIR).4. The presence and reliability of witness testimonies, particularly those of Hira Singh and Bhag Singh.5. The application of legal principles by the High Court in overturning the acquittal.Issue-wise Detailed Analysis:1. High Court's Interference with Acquittal:The main contention raised by the appellants was that the High Court had no sufficient reasons for interfering with the acquittal order made by the Additional Sessions Judge. The Supreme Court emphasized that interference with an order of acquittal should be based on 'compelling and substantial reasons.' The Court must examine questions of law and fact in all their aspects and closely scrutinize the reasons for acquittal. The High Court must interfere only if the lower court's conclusion is clearly unreasonable. The Supreme Court found that the High Court had correctly applied these principles, and there was little scope for further interference.2. Credibility of Dying Declarations:The Trial Judge had doubted the probative value of Hazura Singh's dying declarations, especially since multiple accused were named. The Supreme Court clarified that the law does not distinguish between dying declarations implicating one or several persons. A dying declaration stands on the same footing as other evidence and must be scrutinized for reliability. The Supreme Court found that the Trial Judge had erred in thinking that a dying declaration requires corroboration by other evidence. The statement made by Hazura Singh shortly after the occurrence was deemed credible, especially regarding the identification of Harbans Singh as the assailant.3. Delay in Recording FIR:The Trial Judge had based his doubts on what he considered a considerable delay in recording the FIR, believing it was recorded at 4:30 PM on July 24. The Supreme Court found that this was a misreading, as the correct time was 4:30 AM. The delay in reaching the Magistrate was attributed to possible negligence by the Constable. The Supreme Court concluded that the reasoning based on the alleged delay was unfounded.4. Witness Testimonies:The Trial Judge had doubted the presence and reliability of Bhag Singh and Hira Singh as witnesses. The Supreme Court found no valid reason to doubt Hira Singh's presence at the scene. The main reason for doubting Hira Singh's evidence was the perceived delay in lodging the FIR, which was incorrect. The Court found it unreasonable to disbelieve Hira Singh's testimony against Harbans Singh. However, the Court agreed with the Trial Judge's skepticism regarding Bhag Singh due to inconsistencies and unusual conduct.5. Application of Legal Principles:The Supreme Court noted that the High Court had misread the Trial Judge's judgment regarding Bhag Singh's statement in the Inquest Report. The High Court had also erroneously concluded that Major Singh was responsible for the fatal blows. The Supreme Court emphasized that a dying declaration does not require corroboration unless it suffers from specific infirmities. The Court found that the Trial Judge had misapplied legal principles regarding the probative value of dying declarations and the need for corroboration.Conclusion:The Supreme Court allowed the appeal of Major Singh, setting aside his conviction and restoring the acquittal order, as the evidence did not clearly establish his guilt. The appeal of Harbans Singh was dismissed, as the evidence, particularly the dying declaration, clearly established his involvement in the murders. The judgment emphasized the importance of correctly applying legal principles and carefully scrutinizing evidence in cases of appeals against acquittals.

        Topics

        ActsIncome Tax
        No Records Found