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>Petitioner Granted Relief under Article 226: Online SEIS Application Allowed, FTP Scheme Deadline Extended</h1> The court granted the Petitioner's request for relief under Article 226 of the Constitution of India, allowing them to file an online application for SEIS ... Liberty to file online application for SEIS and other benefits - processing of application in accordance with law - interim protection pending adjudication of writ petition - acceptance of online application despite deletion of entry - outcome of writ petition to govern final entitlementLiberty to file online application for SEIS and other benefits - processing of application in accordance with law - Petitioner permitted to file online application for SEIS and other benefits and such application shall be processed in accordance with law. - HELD THAT: - The Court, having noted that an identical question is pending in earlier writ petitions and in the interest of protecting parties' rights, granted the Petitioner leave to submit an online application for SEIS and other benefits which form part of the petition. The order expressly provides that any application received pursuant to this liberty shall be processed according to law, preserving the statutory and administrative framework for adjudication. The Court proceeded on an interim basis to enable the petitioner's access to the portal and to ensure statutory processes are not circumvented while the writ petition is pending.Petitioner may file the online application and the application, if received, shall be processed in accordance with law.Acceptance of online application despite deletion of entry - interim protection pending adjudication of writ petition - Respondents directed to accept the Petitioner's online application on the portal if submitted on or before 31 January 2022 notwithstanding deletion of the Petitioner's entry. - HELD THAT: - Counsel for the Petitioner explained that the Petitioner's entry has been deleted from the respondents' records, which might prevent online submission or cause rejection. To obviate prejudice, the Court directed the respondents to accept any application submitted on the portal by the petitioner within the stipulated interim period. The direction is protective and procedural, leaving all contentions regarding eligibility and merits open for adjudication in the writ petition.Respondents must accept the Petitioner's online application on the portal if submitted on or before 31 January 2022, with merits and eligibility kept open.Outcome of writ petition to govern final entitlement - interim protection pending adjudication of writ petition - Any decision on the application including denial of benefits under the impugned notification shall be subject to and governed by the ultimate outcome of the writ petition; respondents permitted to file affidavit-in-reply by 15 March 2022. - HELD THAT: - The Court made clear that the interim directions do not pre-empt the final adjudication; any processing, decision or denial arising from applications filed pursuant to this order will remain subject to the eventual decision in the writ petition. Simultaneously, the respondents were granted time to file an affidavit-in-reply by a specified date, with provision for rejoinder, thereby preserving adversarial process and permitting the merits to be canvassed and decided in due course.Decisions on applications remain subject to the final outcome of the writ petition; respondents to file affidavit-in-reply by 15 March 2022 with opportunity for rejoinder.Final Conclusion: Interim directions granted permitting the Petitioner to submit an online application for SEIS and related benefits by 31 January 2022; respondents directed to accept such application on the portal despite deletion of entry, the application to be processed in accordance with law, and any final entitlement to remain subject to the outcome of the writ petition, with respondents given liberty to file their affidavit-in-reply. Issues:1. Relief sought under Article 226 of the Constitution of India.2. Extension of deadline for submitting applications for Scrip based FTP Schemes.3. Petitioner seeking additional reliefs compared to other writ petitions.4. Request for time to file an affidavit-in-reply.5. Decision on allowing the Petitioner to file an online application for benefits.6. Timeline for filing affidavit-in-reply and rejoinder.Analysis:1. The Petitioner sought various reliefs under Article 226 of the Constitution of India. The Counsel highlighted a previous order allowing the Petitioner to file an online application for SEIS benefits by a specified date, subject to pending writ petitions.2. The Counsel for the Petitioner referred to a notification extending the deadline for submitting applications for Scrip based FTP Schemes until a later date. The Petitioner aimed to benefit from one of the schemes mentioned in this notification and requested a similar order from the court to submit the application by the extended deadline.3. The Petitioner's Counsel pointed out that the reliefs sought in the present writ petition were partly different from those in other writ petitions. The court acknowledged this distinction.4. The Respondent's Counsel sought time to file an affidavit-in-reply, which the court considered without prejudice to either party. The court intended to protect the interests of both parties by passing an order similar to a previous one in related writ petitions.5. The court allowed the Petitioner to file an online application for SEIS and other benefits mentioned in the petition. It was clarified that such applications would be processed according to the law, with outcomes subject to the ongoing writ petition.6. A timeline was set for the Respondents to file an affidavit-in-reply and for the Petitioner to provide a rejoinder, ensuring both parties had the opportunity to present their arguments before the court. Additionally, the court directed the Respondents to accept the Petitioner's online application by a specified date, keeping the eligibility issue open for further consideration.This detailed analysis covers the various issues addressed in the judgment, outlining the legal arguments presented by both parties and the court's decisions on each matter.

        Topics

        ActsIncome Tax
        No Records Found