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 :

        2021 (10) TMI 31 - HC - 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

        Petition to Quash Criminal Complaints Dismissed The petition seeking quashment of complaints under Section 138 of the Negotiable Instruments Act and Sections 420, 323, and 506 of the Ranbir Penal Code ...
                        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.

                            Petition to Quash Criminal Complaints Dismissed

                            The petition seeking quashment of complaints under Section 138 of the Negotiable Instruments Act and Sections 420, 323, and 506 of the Ranbir Penal Code was dismissed. The court found the allegations disclosed prima facie offences, justifying the trial court's cognizance. Inherent powers under Section 482 Cr.PC were deemed inapplicable as the complaints were not frivolous, vexatious, or oppressive. The court upheld the validity of the complaints and processes issued by the trial court, concluding that there was no basis for quashing them.




                            Issues Involved:
                            1. Quashment of Complaint under Section 138 of the Negotiable Instruments Act.
                            2. Quashment of Complaint under Sections 420, 323, and 506 of the Ranbir Penal Code (RPC).
                            3. Examination of the Trial Court's process issuance.
                            4. Application of inherent powers under Section 482 Cr.PC.

                            Issue-wise Detailed Analysis:

                            1. Quashment of Complaint under Section 138 of the Negotiable Instruments Act:
                            The petitioner sought the quashment of the complaint under Section 138 of the Negotiable Instruments Act, arguing that the allegations were fabricated and lacked essential ingredients. The court noted that the respondent had shown that a cheque was issued by the petitioner, which was dishonored due to insufficient funds. A notice of demand was made, but the petitioner failed to pay. These allegations, prima facie, constitute an offence under Section 138 of the Negotiable Instruments Act.

                            2. Quashment of Complaint under Sections 420, 323, and 506 of the Ranbir Penal Code (RPC):
                            The petitioner also sought quashment of the complaint under Sections 420 (cheating), 323 (voluntarily causing hurt), and 506 (criminal intimidation) of the RPC. The court observed that the respondent alleged that after the cheque was dishonored, the petitioner, along with others, beat and threatened him when he demanded payment. These acts were part of the same transaction and thus, the trial court's cognizance of these offences was justified.

                            3. Examination of the Trial Court's Process Issuance:
                            The trial court had taken cognizance and issued process against the petitioner for the offences under Section 138 of the Negotiable Instruments Act and Sections 420, 323, and 506 of the RPC. The court emphasized that the allegations in the complaint and the statements recorded prima facie disclosed the commission of these offences. Therefore, the trial court's issuance of process was not found to be erroneous.

                            4. Application of Inherent Powers under Section 482 Cr.PC:
                            The court discussed the scope and ambit of inherent powers under Section 482 Cr.PC, referencing several Supreme Court judgments. It was emphasized that these powers should be exercised sparingly and only to prevent abuse of the process of the court or to secure the ends of justice. The court found that the petitioner's grounds for quashment did not meet the criteria for exercising inherent powers under Section 482 Cr.PC, as the complaint disclosed prima facie offences and was not frivolous, vexatious, or oppressive.

                            Conclusion:
                            The petition was dismissed as it lacked merit. The court held that the complaint and the process issued by the trial court disclosed prima facie offences under Section 138 of the Negotiable Instruments Act and Sections 420, 323, and 506 of the RPC. The trial court's cognizance of these offences was justified, and there was no basis for quashing the complaint or the process issued. The inherent powers under Section 482 Cr.PC were not applicable in this case to quash the proceedings.
                            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