Just a moment...

βœ•
Top
Help
πŸš€ New: Section-Wise Filter βœ•

1. Search Case laws by Section / Act / Rule β€” now available beyond Income Tax. GST and Other Laws Available

2. New: β€œIn Favour Of” filter added in Case Laws.

Try both these filters in Case Laws β†’

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedbackβœ•

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 βœ•
  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
β•³
Add to...
You have not created any category. Kindly create one to bookmark this item!
βœ•
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close βœ•
🔎 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
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
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 statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----

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>Supreme Court Upholds Life Sentences, Confirms Acquittals Due to Insufficient Evidence and Procedural Errors in Investigation.</h1> The SC dismissed the appeals by the accused and the CBI, affirming the HC's judgment. It confirmed life imprisonment for two accused, citing insufficient ... - Issues Involved:1. Voluntariness and admissibility of confessions made under Section 164 of the Code of Criminal Procedure.2. Reliability of eyewitness testimonies and identification of accused.3. Legality of specimen signature and handwriting collection.4. Assessment of evidence against specific accused individuals.5. Justification for the alteration of death sentence to life imprisonment.6. Evaluation of acquittal of other accused persons.Detailed Analysis:1. Voluntariness and Admissibility of Confessions:The court examined whether the confessions of various accused persons, particularly those made under Section 164 of the Code of Criminal Procedure, were voluntary. It was argued that the confessions were not voluntary as the accused were produced from police custody and were not assured that they would not be remanded back to police custody if they refused to confess. The court emphasized that the provisions of Section 164 must be complied with in both form and essence. It was found that the Magistrates failed to ensure that the accused were free from police influence and did not adequately caution them about the consequences of their confessions. The court reiterated that a judicial confession not given voluntarily is unreliable, especially when retracted, and cannot be the sole basis for conviction without corroboration.2. Reliability of Eyewitness Testimonies and Identification of Accused:The court analyzed the contradictions in the statements of eyewitnesses regarding the number of attackers, the presence of light, and the identification of accused persons. It was noted that many eyewitnesses identified the accused for the first time in court without prior Test Identification Parades (TIP), which weakened their testimonies. The court held that identification in court without prior TIP is inherently weak and requires corroboration. The evidentiary value of photo identification was also discussed, emphasizing that it is not substantive evidence but can aid in investigation when corroborated by other evidence.3. Legality of Specimen Signature and Handwriting Collection:The court addressed the issue of whether the police had the authority to collect specimen signatures and handwriting of an accused during the investigation. It was argued that such collection was illegal before the 2005 amendment to the Code of Criminal Procedure. However, the court referred to the decision in The State of Bombay v. Kathi Kalu Oghad, which allowed for the collection of such evidence as it does not amount to being a witness against oneself under Article 20(3) of the Constitution. The court found no fault in the procedure adopted by the investigating agency.4. Assessment of Evidence Against Specific Accused Individuals:The court focused on the evidence against Dara Singh (A1) and Mahendra Hembram (A3). It was noted that Mahendra Hembram had written letters confessing his involvement, which were corroborated by eyewitness identification in court. The court found that these letters provided sufficient corroboration for his identification and involvement in the crime. For Dara Singh, the court highlighted the consistent testimony of eyewitnesses regarding slogans raised in his name during the incident, which corroborated his identification.5. Justification for the Alteration of Death Sentence to Life Imprisonment:The court examined whether the case fell within the 'rarest of rare' category, justifying the death sentence. It concluded that the intention was to 'teach a lesson' for religious activities rather than a premeditated murder, and thus, the High Court was correct in commuting the death sentence to life imprisonment. The court referred to established principles in cases like Bachan Singh v. State of Punjab, emphasizing that life imprisonment is the norm, and death penalty should be reserved for the rarest of rare cases.6. Evaluation of Acquittal of Other Accused Persons:The court upheld the acquittal of other accused persons, noting the lack of specific evidence against them and the presence of reasonable doubt. It emphasized the principle that when two views are possible, the one favoring the accused should be accepted. The court agreed with the High Court's reasoning that the prosecution's case was weak against the acquitted individuals, who were poor tribals, and there was no safe basis for conviction.Conclusion:The Supreme Court dismissed the appeals filed by Rabindra Kumar Pal @ Dara Singh, Mahendra Hembram, and the CBI, affirming the High Court's judgment. It confirmed the life imprisonment sentences for Dara Singh and Mahendra Hembram and upheld the acquittal of the other accused due to the lack of credible evidence and procedural lapses in the investigation and trial process.

        Topics

        ActsIncome Tax
        No Records Found