Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

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 βœ•
  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
β•³
Add to...
You have not created any category. Kindly create one to bookmark this item!
βœ•
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close βœ•
🔎 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
  • 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
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 statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----

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 :

        📋
        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

        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.

        <h1>Dismissal of Review Petitions for Non-Maintainability & Emphasis on Res Judicata Principle</h1> The review petitions were dismissed due to non-maintainability under the principle of res judicata. The Court emphasized the importance of challenging all ... Power of review - Applicability of provisions of the Insecticides Act - whether there exists any 'error apparent on the face of record', to invoke the power of review? - Held that: - there was no omission on the part of the Bench in considering the plea of 'discrimination' as well, but the same was left open, for the reasons mentioned therein. If such a course pursued by the Bench was not correct, for any reason whatsoever, it would become a matter to be agitated by way of 'appeal' and not by review petition. It has been made clear by the Apex Court on many an occasion, that the power of review is not to be misconstrued or misunderstood as a substitute for appeal. Maintainability of the review petition - Held that: - The review petitions are not maintainable, for not having challenged the finding in the common verdict in W.A. Nos. 630 and 649 of 2012, which stands in tact. The petitioner was importing Boric acid, based on the interim orders passed by this Court, which was made subject to the result of the proceedings pending before this Court. Since the petitioner has lost the battle, by virtue of the interference made by the Division Bench, the petitioner is all the more liable to satisfy the liability, as the principle of 'actus curiae neminem gravabit' (an act of the Court shall prejudice no man) is attracted. Review petition dismissed - decided against petitioner. Issues Involved:1. Applicability of the Insecticides Act, 1968 to the petitioner.2. Alleged discrimination in the import policy concerning Boric acid.3. Maintainability of the review petitions.4. Res judicata and its applicability.5. Procedural aspects regarding local manufacturers' compliance with the Insecticides Act.Detailed Analysis:1. Applicability of the Insecticides Act, 1968 to the petitioner:The petitioner, a proprietorship firm trading in industrial chemicals, challenged the applicability of the Insecticides Act, 1968, particularly the requirement for registration under the Act for importing Boric acid. The petitioner argued that Boric acid imported for non-insecticidal purposes should be exempt under Section 38 of the Insecticides Act. The Court noted that the Central Government had issued Circulars and Notifications mandating import permits for Boric acid, regardless of its intended use, to ensure compliance with the Insecticides Act.2. Alleged discrimination in the import policy concerning Boric acid:The petitioner raised a plea of discrimination on two grounds:- Firstly, that other toxic chemicals with greater toxicity than Boric acid were not subject to the same import restrictions.- Secondly, that local manufacturers were not required to obtain registration under the Insecticides Act, unlike importers.The Court found that the plea of discrimination with reference to the product was considered in paragraphs 46 to 53 of the earlier judgment, where it was observed that the discrimination argument appeared untenable but was left open for further proceedings. The alleged discrimination between importers and local manufacturers was addressed in paragraph 45, where the Court noted that the issue was not set up in the writ petitions and left it open for the authorities to enforce the law strictly.3. Maintainability of the review petitions:The Central Government Counsel argued that the review petitions were not maintainable as the petitioner had only challenged three out of five appeals, leaving the other verdicts intact. The Court agreed, citing the principle of res judicata, which precludes re-litigation of the same issue. The Court emphasized that the petitioner should have challenged all related verdicts to seek relief.4. Res judicata and its applicability:The Court discussed the principle of res judicata, which prevents re-litigation of the same issue between the same parties once a final judgment has been rendered. The Court referenced previous rulings, including those by the Supreme Court, to highlight that the petitioners' failure to challenge all related verdicts rendered the review petitions non-maintainable.5. Procedural aspects regarding local manufacturers' compliance with the Insecticides Act:The Court observed that despite the Division Bench's specific observation in paragraph 45 regarding local manufacturers' compliance, no action had been taken to ensure they obtained the necessary registration. The Court noted the delay in processing the local manufacturers' applications and emphasized the need for the authorities to enforce the law strictly.Conclusion:The review petitions were dismissed on the grounds of non-maintainability due to the principle of res judicata. The Court found no error apparent on the face of the record and noted that any grievances regarding discrimination should be pursued through appropriate proceedings. The Court also highlighted the need for strict enforcement of the Insecticides Act concerning local manufacturers.

        Topics

        ActsIncome Tax
        No Records Found