Just a moment...

Top
Help
×

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
  • 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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    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

        <h1>Court rules in favor of accused petitioners, sets safeguards against coercive actions</h1> <h3>Nannapaneni Krishnamurth, Madala Vishnu Vardhana Rao Versus State of Andhra Pradesh, CID Police Station, Deputy Superintendent of Police, Assistant Commissioner (ST)</h3> The court ruled in favor of the accused petitioners, acknowledging their challenge regarding the applicability of Sections 132 and 120(E) IPC and APGST ... Intermediaries helped in rotating the money between the buyers and sellers of various goods and services - Sections 420, 467, 468 and 471 read with Section 120(E) IPC and Sections 132 (1) (i) read with Section 132(1) and (f) of the APGST Act, 2017 - HELD THAT:- The investigation in this complaint may go on. However, no coercive steps will be taken against the petitioners including arrest as and when they appear before the Investigating Officer on 22.04.2021 by petitioner NO.2 and 24.04.2021 by petitioner No.l or such further dates without obtaining further orders from this Court. Post on 05.05.2021, in the motion list.' 2440/2021 Issues:Accused petitioners challenging applicability of Sections 132 and 120(E) IPC and APGST Act, 2017. Concerns regarding coercive action without basis.Analysis:1. Applicability of Sections 132 and 120(E) IPC and APGST Act, 2017:The petitioners, accused Nos. 12 and 13, contested the applicability of Sections 132 and 120(E) IPC and APGST Act, 2017 to their case. The counsel for petitioners argued that the complaint only alleged their role as intermediaries in money transactions between buyers and sellers. It was emphasized that no specific allegations related to the mentioned sections were made against the petitioners. The learned counsel asserted that even if the complaint's allegations were true, the provisions of the APGST Act, 2017, particularly Section 132, should not be applicable to the petitioners. The defense maintained that the petitioners had no intention of evading the investigation and were willing to prove their innocence during the proceedings.2. Concerns Regarding Coercive Action:The defense expressed concerns about potential coercive actions, such as arrest, being taken against the petitioners without proper justification. The counsel apprehended that despite the petitioners' cooperation with the investigation, coercive measures might be initiated. In response, the Additional Advocate General representing the respondents assured that no coercive steps would be taken against the petitioners unless they failed to cooperate with the investigation. It was highlighted that a notice under Section 41-A Cr.P.C had been issued, indicating the state's intention not to resort to coercive actions unnecessarily. The court, considering the submissions from both sides, ordered that no coercive steps, including arrest, would be taken against the petitioners when they appeared before the Investigating Officer on the specified dates. The court directed that further orders would be required for any coercive actions beyond the mentioned dates.In conclusion, the judgment addressed the petitioners' challenge regarding the applicability of specific legal provisions to their case and established safeguards against unwarranted coercive actions during the investigation. The court's decision aimed to balance the interests of justice with the rights of the accused individuals, ensuring a fair and transparent legal process.

        Topics

        ActsIncome Tax
        No Records Found