Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

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 :

        2018 (5) TMI 726 - 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

        Judgment advocates tribunal system overhaul for efficient justice: independence, qualifications, public accessibility crucial. The court emphasized the need for restructuring the tribunal system to ensure efficiency and quality justice delivery. It stressed the importance of ...
                      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.

                          Judgment advocates tribunal system overhaul for efficient justice: independence, qualifications, public accessibility crucial.

                          The court emphasized the need for restructuring the tribunal system to ensure efficiency and quality justice delivery. It stressed the importance of judicial independence, qualifications, and appointment processes for tribunal members. Accessibility of tribunals to the public was highlighted, suggesting the establishment of Access to Justice Facilitation Centres. The judgment called for an independent oversight body, proposing the formation of a National Tribunal Commission for monitoring tribunal functions. Urgent attention was required for creating regular cadres for tribunals, setting up an autonomous oversight body, amending direct appeals to the Supreme Court, and ensuring convenient tribunal locations. Further consideration was scheduled for May 10, 2018.




                          Issues Involved:
                          1. Restructuring of Tribunal System
                          2. Independence of Judiciary and Separation of Powers
                          3. Appointment and Qualifications of Tribunal Members
                          4. Accessibility and Efficiency of Tribunals
                          5. Oversight and Monitoring of Tribunals

                          Issue-wise Detailed Analysis:

                          1. Restructuring of Tribunal System:
                          The judgment addresses the need for restructuring the tribunal system in light of the constitutional scheme and expert studies. The concept of tribunals was introduced to decongest the court system and provide speedy and inexpensive justice. The functioning of tribunals must be reviewed to ensure they deliver quality justice efficiently.

                          2. Independence of Judiciary and Separation of Powers:
                          The court emphasized the importance of judicial independence and the separation of powers in the establishment and functioning of tribunals. It referenced several cases, including R.K. Jain vs. Union of India (1993), which highlighted the necessity for tribunal personnel to have legal expertise, judicial experience, and legal training. The independence of the judiciary is crucial for fair justice, and tribunals must be as effective as courts to maintain public faith.

                          3. Appointment and Qualifications of Tribunal Members:
                          The judgment discusses the qualifications and appointment procedures for tribunal members. In L. Chandra Kumar vs. Union of India (1997), it was noted that tribunals had not met public expectations due to issues like short tenures and lack of judicial experience among members. The court suggested that non-judicial members should have judicial experience, and the appointment process should ensure independence. The Union of India vs. R. Gandhi (2010) case stressed that tribunals exercising judicial power must possess the independence and capacity associated with courts, and technical members should only be included when specialized knowledge is essential.

                          4. Accessibility and Efficiency of Tribunals:
                          The court highlighted the need for tribunals to be accessible to the public. In Madras Bar Association vs. Union of India (2014), it was observed that tribunals should not be centralized in one location, as this limits access to justice. The court suggested setting up Access to Justice Facilitation Centres (AJFCs) to enhance accessibility, particularly for those in remote areas. The efficiency of tribunals was also questioned, with the court noting that the assumption of tribunals being more efficient than courts was not based on comprehensive data.

                          5. Oversight and Monitoring of Tribunals:
                          The judgment calls for an independent oversight body to monitor the functioning of tribunals. The Law Commission's 272nd Report recommended restructuring tribunals to avoid direct appeals to the Supreme Court and ensure that tribunal members' appointment, eligibility, tenure, and privileges are on par with those of court judges. The court broadly approved the concept of an effective and autonomous oversight body, suggesting the formation of a National Tribunal Commission (NTC) to oversee central tribunals and similar bodies for state tribunals. The NTC would handle appointments, removals, and performance reviews of tribunal members.

                          Conclusion:
                          The court concluded that the issues of creating regular cadres for tribunals, setting up an autonomous oversight body, amending the scheme of direct appeals to the Supreme Court, and making tribunal benches accessible at convenient locations require urgent attention. A committee, including a retired Supreme Court judge, should be set up to interact with stakeholders and suggest a mechanism consistent with the constitutional scheme and expert recommendations. The matter was listed for further consideration on 10th May 2018.
                          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