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 :

        2019 (12) TMI 1609 - 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 restores trial court's partition decree, emphasizes proof of Will and witness examination. The Supreme Court set aside the High Court's judgment and restored the trial court's preliminary decree of partition, ruling that the Will's execution was ...
                      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 restores trial court's partition decree, emphasizes proof of Will and witness examination.

                            The Supreme Court set aside the High Court's judgment and restored the trial court's preliminary decree of partition, ruling that the Will's execution was not proved, and suspicious circumstances were not adequately addressed. The Court emphasized strict compliance with statutory requirements for proving a Will and the importance of examining attesting witnesses to dispel suspicions.




                            Issues Involved:
                            1. Validity of the Will dated 02.01.1992.
                            2. Compliance with Section 63 of the Indian Succession Act and Section 68 of the Evidence Act.
                            3. Application of Section 71 of the Evidence Act.
                            4. Examination of attesting witnesses.
                            5. Suspicious circumstances surrounding the execution of the Will.

                            Detailed Analysis:

                            1. Validity of the Will dated 02.01.1992:
                            The primary issue in the case was whether the Will dated 02.01.1992, purportedly executed by Suhagwanti, was valid. The trial court held that the Will was not proved as Surinder Pal Sharma failed to examine any of the attesting witnesses as required under Section 68 of the Evidence Act. The High Court reversed this decision, holding that the Will was attested by two witnesses and thus satisfied the requirements of Section 63(c) of the Indian Succession Act. However, the Supreme Court found that the High Court's reliance on Section 71 of the Evidence Act was misplaced as Ramesh Kumar, one of the attesting witnesses, was not examined.

                            2. Compliance with Section 63 of the Indian Succession Act and Section 68 of the Evidence Act:
                            Section 63(c) of the Indian Succession Act mandates that a Will must be attested by two or more witnesses. Section 68 of the Evidence Act requires at least one attesting witness to be called to prove the execution of the Will. The trial court found that Surinder Pal Sharma did not comply with these provisions as he failed to examine any attesting witnesses. The High Court, however, held that the Will was attested by two witnesses and presumed its validity under Section 114 of the Evidence Act. The Supreme Court emphasized the need for strict compliance with these provisions and found that the High Court erred in its application of the law.

                            3. Application of Section 71 of the Evidence Act:
                            Section 71 of the Evidence Act allows for the proof of execution of a document by other evidence if the attesting witness denies or does not recollect the execution. The High Court applied this provision, holding that the Will was proved as the attesting witness Mr. M.N. Sharma was not available. The Supreme Court, however, held that recourse to Section 71 was impermissible without examining Ramesh Kumar, the other attesting witness. The Court clarified that Section 71 could only be invoked if all attesting witnesses deny or do not recollect the execution.

                            4. Examination of Attesting Witnesses:
                            The trial court found that Surinder Pal Sharma failed to examine any attesting witnesses, which was necessary to prove the execution of the Will. The High Court held that efforts were made to summon Mr. M.N. Sharma, but he did not appear. The Supreme Court emphasized that Ramesh Kumar, the other attesting witness, should have been examined, and his non-examination rendered the Will unproved. The Court reiterated the importance of examining attesting witnesses to satisfy the requirements of Section 68 of the Evidence Act.

                            5. Suspicious Circumstances Surrounding the Execution of the Will:
                            The Supreme Court noted several suspicious circumstances surrounding the execution of the Will. The Will was described as a "Will Deed," and Surinder Pal Sharma claimed ownership of the tenement even during his mother's lifetime. Raj Kumari's testimony indicated that her husband's signature on the Will was obtained under false pretenses. The Court highlighted that the Will's contents and the surrounding circumstances raised legitimate suspicions about its validity. The Court held that Surinder Pal Sharma failed to remove these suspicions and prove the Will's execution by "other evidence" as required under Section 71 of the Evidence Act.

                            Conclusion:
                            The Supreme Court allowed the appeal, set aside the High Court's judgment, and restored the trial court's preliminary decree of partition. The Court held that the execution of the Will was not proved, and the suspicious circumstances surrounding its execution were not adequately addressed. The Court emphasized the need for strict compliance with the statutory requirements for proving a Will and the importance of examining attesting witnesses to remove any legitimate suspicions.
                            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