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 :

        2022 (9) TMI 422 - 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 Dismissed, Costs Awarded, Emphasis on Preventing Abuse of Legal Process The petition was dismissed, and the petitioner was ordered to pay costs of Rs.10,000 to the respondent within two weeks. The courts upheld the decisions ...
                        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 Dismissed, Costs Awarded, Emphasis on Preventing Abuse of Legal Process

                            The petition was dismissed, and the petitioner was ordered to pay costs of Rs.10,000 to the respondent within two weeks. The courts upheld the decisions of the lower courts, emphasizing the need to prevent abuse of the legal process and highlighting that the right to a fair trial does not justify undue delays and procedural abuses.




                            Issues Involved:
                            1. Rejection of the petitioner's applications to lead further defense evidence.
                            2. Denial of the request to forward the disputed cheque to a handwriting expert for opinion.
                            3. Allegation of misuse of the cheque by the respondent.
                            4. Right to a fair trial under Article 21 of the Constitution of India.
                            5. Delay in trial proceedings.

                            Issue-wise Detailed Analysis:

                            1. Rejection of the petitioner's applications to lead further defense evidence:
                            The petitioner challenged the common order passed by the learned Judicial Magistrate First Class, Aurangabad, which rejected his applications (Exhibit-76 and 77) to lead further defense evidence and to forward the disputed cheque to a handwriting expert. This order was upheld by the Additional Sessions Judge, Aurangabad in Criminal Revision Application No.94 of 2022. The petitioner argued that it is his right to lead defense evidence in view of his defense that the cheque was lost and misused by the respondent. The courts below did not consider this aspect properly, causing injustice to the petitioner and indirectly denying his right to defend his case.

                            2. Denial of the request to forward the disputed cheque to a handwriting expert for opinion:
                            The petitioner contended that the cheque in dispute, signed by him but blank, was lost along with important documents, and he had instructed his banker to stop payment. He claimed that certain words filled on the cheque were subsequently added by way of alteration, making it necessary to refer the cheque to a handwriting expert. However, the learned Magistrate and the Additional Sessions Judge rejected this request. The courts observed that the petitioner had ample opportunity to present this request earlier in the trial but failed to do so, indicating a lack of bona fide intent and an attempt to delay the proceedings.

                            3. Allegation of misuse of the cheque by the respondent:
                            The petitioner's defense was that the cheque was misused by the respondent after it was lost. He claimed that the cheque was blank but signed by him, and the respondent filled in the details later. The courts, however, noted that the petitioner admitted during cross-examination that the signature and amount on the cheque were written by him. This admission undermined the petitioner's claim of misuse, and the courts found no necessity to forward the cheque to a handwriting expert.

                            4. Right to a fair trial under Article 21 of the Constitution of India:
                            The petitioner argued that denying him the opportunity to lead further defense evidence and to forward the cheque to a handwriting expert violated his right to a fair trial under Article 21 of the Constitution of India. The courts acknowledged the right to a fair trial but emphasized that this right does not extend to allowing unnecessary delays in the trial process. The courts found that the petitioner had been given sufficient opportunities to present his defense and that further delays would be unjust to the respondent.

                            5. Delay in trial proceedings:
                            The courts noted the significant delay in the trial proceedings, which began with the filing of the complaint on 5.7.2016. The trial was supposed to be concluded within six months as per Section 143(3) of the Negotiable Instruments Act, 1881, but had been prolonged for over six years. The courts observed that the petitioner was responsible for the delays, having taken multiple adjournments and filed applications at late stages. The courts concluded that the petitioner's actions were aimed at protracting the litigation and frustrating the object of the Act.

                            Conclusion:
                            The petition was dismissed, and the petitioner was ordered to pay costs of Rs.10,000 to the respondent within two weeks. The courts upheld the decisions of the lower courts, finding no merit in the petitioner's claims and emphasizing the need to prevent abuse of the legal process. The judgment reinforced the principle that while the right to a fair trial is paramount, it does not justify undue delays and procedural abuses.
                            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