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 :

        2022 (7) TMI 1464 - 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

        Court grants interim bail, transfers investigations, emphasizes personal liberty, rejects disproportionate bail conditions The Court granted the Petitioner interim bail in all FIRs upon filing a personal release bond of Rs. 20,000. It transferred the investigation of all FIRs ...
                      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.

                          Court grants interim bail, transfers investigations, emphasizes personal liberty, rejects disproportionate bail conditions

                          The Court granted the Petitioner interim bail in all FIRs upon filing a personal release bond of Rs. 20,000. It transferred the investigation of all FIRs to the Special Cell of the Delhi Police, disbanded the SIT constituted by the Uttar Pradesh Police, and allowed the Petitioner interim bail for any future FIRs on the same subject. The Court emphasized protecting personal liberty, preventing misuse of criminal law for harassment, and safeguarding freedom of speech, rejecting disproportionate bail conditions that could infringe on constitutional rights.




                          Issues Involved:
                          1. Legality of multiple FIRs against the Petitioner.
                          2. Jurisdiction of investigation and consolidation of FIRs.
                          3. Interim bail and personal liberty of the Petitioner.
                          4. Conditions on bail and freedom of speech.

                          Detailed Analysis:

                          1. Legality of Multiple FIRs Against the Petitioner:

                          The Petitioner, co-founder of ALT News, faced multiple FIRs for tweets allegedly inciting communal disharmony. FIR No. 172/2022 was registered by the Delhi Police under Sections 153-A, 295-A, 201, and 120-B of the IPC, and Section 35 of the FCRA was added later. The Petitioner was arrested and remanded to police custody. The status report by Delhi Police indicated that the investigation covered tweets that allegedly triggered religious sentiments and were part of a larger conspiracy. Additional FIRs were registered in Uttar Pradesh under similar sections of the IPC and IT Act, leading to multiple legal proceedings against the Petitioner.

                          2. Jurisdiction of Investigation and Consolidation of FIRs:

                          The Petitioner sought quashing or consolidation of FIRs, arguing that all FIRs implicated similar offences and arose from the same tweets. The Court noted that the Delhi Police had already conducted a comprehensive investigation covering the gamut of tweets. The Court found no justification for continued custody and multiple investigations by different jurisdictions. It directed that all FIRs be transferred to the Special Cell of the Delhi Police, disbanding the SIT constituted by the Uttar Pradesh Police. The consolidation aimed to ensure a fair and unified investigation process.

                          3. Interim Bail and Personal Liberty of the Petitioner:

                          The Court emphasized the importance of personal liberty and found that the Petitioner had been subjected to multiple investigations across different jurisdictions, resulting in harassment. The Court granted interim bail in all FIRs, highlighting that the power to arrest should be exercised sparingly and not as a punitive tool. The Court referenced the principles laid down in *Arnab Ranjan Goswami v. Union of India*, emphasizing the need to protect journalistic freedom and prevent the criminal law from becoming a weapon for selective harassment.

                          4. Conditions on Bail and Freedom of Speech:

                          The State of Uttar Pradesh suggested barring the Petitioner from tweeting while on bail. The Court rejected this, stating that such a condition would be disproportionate and tantamount to a gag order, violating the Petitioner's freedom of speech and expression. The Court reiterated that bail conditions must be proportional and should not infringe on constitutional rights. It highlighted that the Petitioner's tweets, as a journalist, were part of his professional duty to dispel misinformation.

                          Judgment:

                          The Court allowed the petition in part, directing the following:
                          1. The Petitioner was granted interim bail in all FIRs upon filing a personal release bond of Rs. 20,000.
                          2. The investigation of all FIRs was transferred to the Special Cell of the Delhi Police.
                          3. The SIT constituted by the Uttar Pradesh Police was disbanded.
                          4. The Petitioner was entitled to interim bail for any future FIRs related to the same subject matter.
                          5. The Petitioner could pursue remedies under Article 226 of the Constitution or Section 482 of the Cr.P.C. before the High Court of Delhi.
                          6. The bail bonds were to be presented before the Chief Judicial Magistrate at Patiala House Courts, Delhi, ensuring the Petitioner's release from judicial custody by 6 pm.

                          The Court underscored that the criminal process should not become a tool of harassment and that personal liberty must be safeguarded against unwarranted state action.
                          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