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>Cross-examination application under Negotiable Instruments Act upheld by High Court, emphasizing fair trial principles</h1> The High Court held that under Section 145(2) of the Negotiable Instruments Act, it is not mandatory for an applicant to assign reasons for seeking ... Dishonor of cheque - section 138 of NI Act - Permission to examine/cross-examine the complainant - whether in terms of Section 145(2) of the Act, it is mandatory for the applicant, seeking cross-examination of the complainant, to assign reason(s) for recalling/reexamination/ cross-examination of the complainant? HELD THAT:- This court has specifically ruled that the second part of Section 145(2), nowhere talks about assigning reasons in the application for recall/re-examination of a witness, meaning thereby that it is obligatory for the court to recall complainant or its witnesses, if an application is made in that behalf, as such, order passed by learned Court below, rejecting the application of the accused for examination/cross-examination of the complainant is against the provisions of Section 145(2) and deserves to be rectified by this Court. Moreover, no prejudice, whatsoever, would be caused to the complainant, in case complainant and/or his witnesses are examined/cross-examined, rather, this would enable court below to render proper adjudication of the controversy inter se parties. Petition allowed. Issues Involved:1. Whether it is mandatory for the applicant seeking cross-examination of the complainant under Section 145(2) of the Negotiable Instruments Act to assign reasons for the same.Issue-wise Detailed Analysis:1. Mandatory Requirement to Assign Reasons under Section 145(2) of the Negotiable Instruments Act:The primary issue for determination in this case was whether an applicant seeking cross-examination of the complainant under Section 145(2) of the Negotiable Instruments Act is required to assign reasons for recalling/re-examination/cross-examination of the complainant. The court examined the provisions of Section 145 of the Act, which allows the evidence of the complainant to be given by affidavit and permits the court to summon and examine any person giving evidence on affidavit.The court noted that Section 145(2) is divided into two parts. The first part provides that the court may, on its own, summon the accused to examine him regarding the contents of the affidavit. The second part mandates the court to summon a person who has given evidence by affidavit if an application is made by the prosecution or the accused. The court observed that this provision does not require the applicant to assign reasons for summoning the person who has given evidence by affidavit.The court referred to the judgment in *Mandvi Cooperative Bank Ltd. vs. Nimesh B. Thakore* (2010) 3 SCC 83, which clarified that Section 145(2) does not suggest that the person giving evidence on affidavit must start deposition in court with examination-in-chief before being cross-examined. The affidavit itself is considered as examination-in-chief, and the deponent can only be subjected to cross-examination regarding the facts stated in the affidavit.Further, the court cited the judgment in *Indian Bank Assn. v. Union Bank of India* (2014) 5 SCC 590, which reiterated that there is no necessity to recall and re-examine the complainant unless the Magistrate passes a specific order to that effect. Such an order can be passed either on an application made by the accused or suo motu by the court.In the present case, the accused had filed an application under Section 145(2) seeking permission to cross-examine the complainant, claiming that a false case had been planted against him and that the cheque in question was issued as security with a wrong amount filled in by the complainant. The trial court dismissed the application, stating that the accused had not provided sufficient reasons for cross-examination.The High Court found this reasoning to be flawed, emphasizing that the accused had specifically mentioned in his application the need to cross-examine the complainant to protect his interests and bring out the truth. The court held that the second part of Section 145(2) does not require the applicant to assign reasons for the application, making it obligatory for the court to recall the complainant or its witnesses if an application is made.The court concluded that no prejudice would be caused to the complainant if cross-examination were allowed, and it would aid in the proper adjudication of the case. Consequently, the High Court set aside the trial court's order and allowed the application under Section 145(2), directing the lower court to fix a date for the examination/cross-examination of the complainant/witnesses.Conclusion:The judgment clarified that under Section 145(2) of the Negotiable Instruments Act, it is not mandatory for the applicant to assign reasons for seeking cross-examination of the complainant. The court emphasized that it is obligatory for the court to allow such applications to ensure a fair trial and proper adjudication of the case. The High Court set aside the trial court's order and allowed the accused's application for cross-examination, reinforcing the principle that procedural fairness must be upheld in legal proceedings.

        Topics

        ActsIncome Tax
        No Records Found