Just a moment...

Top
Help
Upgrade to AI Tools

We've upgraded AI Tools 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 Tools

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 :

        2013 (2) TMI 931 - 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

        SC Reinstates Trial Court Decision, Denies Plaintiff's Request to File Extra Documents and Recall Witness. The SC set aside the HC's order that allowed the Plaintiff to file additional documents and recall a witness, reinstating the trial Court's decision to ...
                      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.

                            SC Reinstates Trial Court Decision, Denies Plaintiff's Request to File Extra Documents and Recall Witness.

                            The SC set aside the HC's order that allowed the Plaintiff to file additional documents and recall a witness, reinstating the trial Court's decision to dismiss the applications under Order VII Rule 14 and Order XVIII Rule 17 of the Code of Civil Procedure. The SC emphasized that recalling witnesses should be sparingly used and not to remedy evidentiary gaps. The appeal was allowed, restoring the trial Court's order, with no costs awarded.




                            ISSUES PRESENTED AND CONSIDERED

                            1. Whether the Plaintiff is entitled to leave under Order VII Rule 14 CPC to produce documents which ought to have been filed with the plaint but were not produced, at a stage after close of evidence and after final arguments have been heard.

                            2. Whether the Court may, under Order XVIII Rule 17 CPC, recall a witness for re-examination to prove documents not earlier produced, when those documents were in the Plaintiff's exclusive possession throughout the trial.

                            3. Whether the inherent power of the Court under Section 151 CPC can be invoked to permit filing of such belated documentary evidence and recall of witness, where non-production is unexplained and the application is made only after arguments and judgment has been reserved.

                            ISSUE-WISE DETAILED ANALYSIS

                            Issue 1 - Leave under Order VII Rule 14 CPC to produce documents belatedly

                            Legal framework: Order VII Rule 14(1)-(4) CPC requires a Plaintiff to list and produce documents upon presentation of the plaint; documents not produced then shall not be received in evidence without leave of the Court; exceptions relate to documents produced for cross-examination or to refresh memory.

                            Precedent Treatment: The Court applied the statutory mandate of Order VII Rule 14 and principles from controlling authorities addressing the strictness of production requirements.

                            Interpretation and reasoning: The Court held that documents which ought to have been produced with the plaint cannot be used to plug lacunae in pleadings or evidence after trial has concluded, particularly where originals were in the Plaintiff's exclusive possession throughout the trial. The absence of any acceptable explanation for non-production weighed heavily against permitting belated production. Permitting such a course would undermine procedural amendments aimed at expedition of trials.

                            Ratio vs. Obiter: Ratio - a plaintiff who had exclusive possession of documents and failed to produce them during the trial cannot, without acceptable reasons, be permitted to produce them after evidence and arguments are complete; such grant would improperly permit filling of lacunae in pleadings and evidence.

                            Conclusion: Leave under Order VII Rule 14 CPC to receive such belated documents was not warranted; the trial court correctly refused to receive them.

                            Issue 2 - Recall of witness under Order XVIII Rule 17 CPC to prove belated documents

                            Legal framework: Order XVIII Rule 17 CPC permits the court to recall and examine any witness at any stage of the suit; the power is subject to the law of evidence for the time being in force.

                            Precedent Treatment: The Court relied on prior guidance that Order XVIII Rule 17 is primarily to enable the court to clarify ambiguities or doubts in evidence, not to fill omissions or lacunae in a witness's previously recorded testimony (principles reiterated from Vadiraj Naggappa Vernekar). It also considered the more flexible approach in K.K. Velusamy which permits reopening in the interests of justice subject to safeguards.

                            Interpretation and reasoning: The Court emphasized that Order XVIII Rule 17 must be exercised sparingly and not as a device to remedy a party's failure to lead or produce evidence. Recalling a witness to supply omitted proof - when the documents were always in the Plaintiff's possession and no sufficient reason for non-production was shown - amounts to allowing a party to improve its case post facto. Although the rule uses the words "at any stage," that expression does not authorize routine reopening to cure negligence or tactical delay.

                            Ratio vs. Obiter: Ratio - the power to recall under Order XVIII Rule 17 cannot be used to enable a party to fill lacunae in its evidence where the omission is unexplained and the documents were available throughout the trial; such recall should be refused.

                            Conclusion: Recalling PW-1 to prove the belatedly produced bills was not permissible; the trial court's refusal to recall the witness was proper.

                            Issue 3 - Exercise of inherent power under Section 151 CPC to permit belated evidence and recall

                            Legal framework: Section 151 CPC preserves the Court's inherent power to make orders necessary for the ends of justice or to prevent abuse of process, subject to the Code.

                            Precedent Treatment: The Court examined the interplay between Vadiraj (restrictive approach to recall) and K.K. Velusamy (permitting reopening in the interests of justice where non-production was for valid reasons), extracting principles and safeguards from both decisions.

                            Interpretation and reasoning: The Court acknowledged that Section 151 may be invoked to admit additional evidence or to recall witnesses where non-production was for valid and sufficient reasons and where admitting evidence would assist clarification and the ends of justice. However, the exercise of Section 151 must not defeat the purpose of procedural amendments aimed at expedition, nor permit tactics to protract litigation. When documents were in the Plaintiff's exclusive custody and no acceptable explanation for their non-production was given, Section 151 cannot be used to cure the omission. The Court stressed the need for courts to avoid routine reopening, to award costs if reopening is permitted, to fix time schedules and to reject frivolous or negligent applications with heavy costs, per Velusamy principles.

                            Ratio vs. Obiter: Ratio - Section 151 cannot be exercised to admit belated evidence or recall witnesses where the party had exclusive control of the documents and fails to offer valid reasons for non-production, such as to prevent parties from improving their case after trial; Obiter - procedural safeguards (costs, time schedules, rejection of frivolous applications) adopted from Velusamy as appropriate measures when reopening is allowed.

                            Conclusion: Section 151 CPC did not justify permitting the belated filing of bills or recalling the witness in the present case; the High Court erred in setting aside the trial court's order by relying on the phrase "at any stage" without regard to the absence of acceptable reasons for non-production.

                            Cross-reference and Overall Conclusion

                            Viewed together, the rules and authorities (Order VII Rule 14, Order XVIII Rule 17 and Section 151 CPC, interpreted in light of Vadiraj and Velusamy) establish that reopening evidence or admitting documents after close of trial is exceptional and contingent on bona fide reasons, absence of prejudice, and preservation of trial expedition. Where documents remained in a party's exclusive possession throughout trial and no acceptable explanation is furnished for non-production until after arguments and judgment reservation, neither Order VII Rule 14, Order XVIII Rule 17 nor Section 151 permit relief. The trial court's refusal to admit the documents and to recall the witness was correct; the High Court's contrary order was set aside.


                            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