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: ?
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 :
        Money Laundering

        2021 (4) TMI 877 - HC - Money Laundering

        📋
        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

        Court quashes FIRs, halts proceedings in Crime Branch cases. Investigating Officers to submit records to Special Court The court quashed the FIRs and further proceedings in Crime Nos. 94 of 2021 and 98 of 2021 of the Crime Branch Police Station. The Investigating Officers ...
                        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.

                              Court quashes FIRs, halts proceedings in Crime Branch cases. Investigating Officers to submit records to Special Court

                              The court quashed the FIRs and further proceedings in Crime Nos. 94 of 2021 and 98 of 2021 of the Crime Branch Police Station. The Investigating Officers were directed to submit all records pertaining to the crimes to the Special Court in a sealed cover. The Special Court was authorized to decide whether it is expedient to conduct an inquiry based on the materials submitted. The writ petitions were disposed of accordingly.




                              Issues Involved
                              1. Legality of the registration of FIR by the Crime Branch against ED officials.
                              2. Applicability of Section 195 of Cr.P.C to the offences alleged.
                              3. Whether the Police can investigate offences under Section 195(1)(b)(i) of Cr.P.C.
                              4. The role of the Special Court in addressing complaints related to offences under Section 195(1)(b)(i) of Cr.P.C.
                              5. The impact of the prohibition under Section 195(1)(b)(i) on other interwoven offences.
                              6. The procedure under Section 340 of Cr.P.C for addressing offences under Section 195(1)(b)(i).

                              Detailed Analysis

                              1. Legality of the Registration of FIR by the Crime Branch Against ED Officials
                              The writ petition was filed by the Deputy Director of the Enforcement Directorate (ED) challenging the registration of an FIR by the Crime Branch of the State Police. The FIR was based on allegations that ED officials coerced an accused to implicate the Chief Minister of Kerala. The petitioner argued that the registration of the crime by the State Police against Central Agency officers undermines cooperative federalism and impairs the conduct of free, fair, and impartial investigations by Central Agencies.

                              2. Applicability of Section 195 of Cr.P.C to the Offences Alleged
                              The court analyzed Section 195 of the Cr.P.C, which restricts courts from taking cognizance of certain offences unless a complaint is made by the court or a public servant. The offences in the FIR included Sections 116, 120B, 167, 192, 193, and 195A of the IPC, with Section 193 falling under the ambit of Section 195(1)(b)(i) of Cr.P.C. The court concluded that the prohibition under Section 195 applies because the offences alleged have a direct impact on judicial proceedings and the administration of justice.

                              3. Whether the Police Can Investigate Offences Under Section 195(1)(b)(i) of Cr.P.C
                              The court considered precedents to determine if Section 195(1)(b)(i) prohibits the police from investigating offences. It was noted that while Section 195(1)(b)(ii) deals with cognizable offences, Section 195(1)(b)(i) deals with non-cognizable offences. The court concluded that the police could not register crimes under Section 195(1)(b)(i) without following the procedure under Section 155 of the Cr.P.C.

                              4. The Role of the Special Court in Addressing Complaints Related to Offences Under Section 195(1)(b)(i) of Cr.P.C
                              The court emphasized that the Special Court, which had taken cognizance of the PMLA offences, is the appropriate authority to address complaints related to offences under Section 195(1)(b)(i). The court highlighted that any aggrieved person could alert the court about the commission of a crime intended to mislead the court or scuttle the proceedings, and the court could take action under Section 340 of Cr.P.C.

                              5. The Impact of the Prohibition Under Section 195(1)(b)(i) on Other Interwoven Offences
                              The court held that the prohibition under Section 195(1)(b)(i) extends to other offences interwoven and inseparable from the primary offence. The court noted that the offences alleged, including Sections 167 and 195A of IPC, were interwoven with the offence under Section 193 and thus fell under the prohibition of Section 195(1)(b)(i).

                              6. The Procedure Under Section 340 of Cr.P.C for Addressing Offences Under Section 195(1)(b)(i)
                              The court outlined the procedure under Section 340 of Cr.P.C, which allows the jurisdictional court to conduct a preliminary inquiry and decide whether it is expedient to conduct an inquiry into the offences. The court directed that the Special Court should look into the materials collected by the Crime Branch and decide whether to conduct an inquiry.

                              Conclusion
                              The court quashed the FIRs and further proceedings in Crime Nos. 94 of 2021 and 98 of 2021 of the Crime Branch Police Station. The Investigating Officers were directed to submit all records pertaining to the crimes to the Special Court in a sealed cover. The Special Court was authorized to decide whether it is expedient to conduct an inquiry based on the materials submitted. The writ petitions were disposed of accordingly.
                              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