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: New?
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: New?
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 :

        📋
        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>Court affirms drug conviction despite procedural issues; allows transfer request for family access.</h1> The court upheld the appellant's conviction under Section 18 of the NDPS Act despite discrepancies in the presence of the Gazetted Officer during the ... Non-production of seized contraband and evidentiary value of samples - Requirement of independent/public witnesses at seizure - Applicability of Section 50 of the NDPS Act to personal search and searches of bags/vehicles - Effect of discrepancies in official witness timing on prosecution's case - Benefit of doubtNon-production of seized contraband and evidentiary value of samples - Establishing chain and custody by production before Magistrate or Malkhana entry - Whether non-production of the seized contraband in court vitiates the conviction. - HELD THAT: - The Court surveyed precedents beginning with Jitendra and subsequent decisions to show that non-production of contraband has not been treated as a singular, automatic ground for acquittal where seizure is otherwise proved. The Court noted features relied upon in earlier cases - hostile panch witnesses, absence of investigating officer, unexplained custody gaps, lack of nexus between forensic report and seized material - and found those infirmities absent here. In the present case samples were produced, there was no challenge to tampering with seals, and the investigation officer identified the case property, sample and bag in evidence. Applying the principle that where seizure is otherwise proved and samples are intact the entire bulk need not be produced, the Court rejected the contention that non-production alone undermines conviction. [Paras 25, 26, 28, 30, 31]Non-production of the entire seized material did not vitiate the conviction in the facts of this case; the contention was rejected.Requirement of independent/public witnesses at seizure - Role of available public persons and explanation for non-association - Whether failure to associate independent witnesses at the spot required acquittal. - HELD THAT: - The Court examined the testimony of PW-6 and the investigating officer (PW-7) who described attempts to obtain public witnesses and their reluctance to be formal witnesses. The Court observed that two courts had reposed confidence in the prosecution witnesses and that the record showed calling of nearby persons who declined to be formal witnesses. On these facts the Court held that absence of independent witnesses on the record did not call for overturning the verdict. [Paras 10, 11, 32, 33]Conviction was not vitiated by non-association of independent witnesses on the facts of this case.Applicability of Section 50 of the NDPS Act to personal search and searches of bags/vehicles - Distinction between search of person and search of container/vehicle - Whether non-compliance with Section 50 in respect of an alleged personal search invalidates recovery from a bag. - HELD THAT: - The Court reviewed conflicting precedents including Dilip and later three-Judge Bench decisions (SK. Raju and Baljinder Singh) which clarified that non-compliance with Section 50 in respect of a personal search does not automatically nullify recovery from a vehicle or container where that search was compliant with law and seizure from the vehicle/container stands proved. The Court found no recovery from the person here; the recovery was from the bag, and therefore compliance with Section 50 in respect of the bag search was not required. In view of the three-Judge Bench exposition and the facts that no incriminating recovery was shown to have arisen from a personal search, the contention based on Section 50 failed. [Paras 16, 17, 19, 21]Non-compliance with Section 50 in relation to an alleged personal search did not invalidate the proved recovery from the bag; the argument based on Section 50 was rejected.Effect of discrepancies in official witness timing on prosecution's case - Assessing contradictions in attendance evidence of Gazetted Officer - Whether contradictions in the DSP's recorded timings (attendance in this and another case) rendered the prosecution case so doubtful as to require acquittal. - HELD THAT: - The Court noted the apparent overlapping timings in the DSP's testimony in this case and in another case, which the appellant argued made the prosecution suspect. After considering the evidence, including testimony that the DSP was present and that the seizure from the bag was effected, the Court concluded that although doubt was created about precise timings, the recoveries were otherwise proved and two fora had accepted the prosecution witnesses. Bearing in mind the totality of evidence and applicable precedent, the Court found no merit in overturning the concurrent findings of guilt solely on the basis of the timing discrepancy. [Paras 13, 14, 15, 34]Timing discrepancies in the DSP's evidence did not, on the material before the Court, justify interference with the conviction.Final Conclusion: The appeal is dismissed. The contentions regarding non-production of contraband, absence of independent witnesses, Section 50 non-compliance and discrepancies in DSP timing were considered and rejected on the facts; the appellant's bail bond is cancelled. Issues Involved:1. Presence of Gazetted Officer during the search.2. Non-production of contraband before the court.3. Compliance with Section 50 of the NDPS Act.4. Non-association of independent witnesses.Issue-wise Detailed Analysis:1. Presence of Gazetted Officer during the search:The appellant contended that the DSP, a Gazetted Officer, was allegedly present at the spot during the search but his testimony indicated he was involved in another case at the same time. This discrepancy cast doubt on the prosecution's case. The DSP testified he reached the spot at 01:30 P.M. and remained until 03:00 P.M., while in another case, he claimed to be at a different location from 12:30 P.M. to 02:30 P.M. The court noted this discrepancy but ultimately upheld the conviction, emphasizing the recovery of contraband from the appellant’s bag.2. Non-production of contraband before the court:The appellant argued that the failure to produce the seized contraband in court vitiated the conviction. The court reviewed several precedents, including Jitendra v. State of M.P. and Ashok alias Dangra Jaiswal v. State of M.P., which emphasized the importance of producing seized material. However, in the present case, the court found that the appellant did not raise this issue during the trial or appeal. The court also noted that the sample of the contraband was produced, and there was no evidence of tampering with the seal. The court concluded that non-production of the entire contraband did not invalidate the conviction, especially given the large quantity involved.3. Compliance with Section 50 of the NDPS Act:The appellant contended that Section 50, which mandates informing the accused of their right to be searched before a Magistrate or Gazetted Officer, was violated. The court referred to the judgment in State of Punjab v. Baljinder Singh, which clarified that Section 50 applies to personal searches, not to searches of bags or vehicles. Since the contraband was recovered from a bag, the court held that Section 50 was not applicable. Additionally, no contraband was recovered from the personal search of the appellant, further negating the applicability of Section 50.4. Non-association of independent witnesses:The appellant argued that no independent witnesses were associated with the search and seizure, despite their availability. The court examined the testimony of PW-6, who stated that public witnesses were reluctant to join the investigation. The court found that the prosecution had made efforts to involve independent witnesses but could not compel their participation. The court upheld the conviction, noting that the testimonies of the police officers were credible and consistent.Conclusion:The court dismissed the appeal, affirming the appellant's conviction under Section 18 of the NDPS Act. The court addressed each contention raised by the appellant, finding that the discrepancies and procedural issues did not undermine the prosecution's case. The court also left it open for the appellant to seek relief regarding incarceration location, allowing for potential transfer to a jail in Madhya Pradesh for family access.

        Topics

        ActsIncome Tax
        No Records Found