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 :

        2023 (9) TMI 1736 - 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

        Appeal rights after plaint rejection under Order 7 Rule 11: revisional court's order held not appealable; Article 227 remedy The dominant issue was whether a second appeal lies under Section 100 CPC (or an appeal under Section 96 CPC) from an order of a revisional court ...
                      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.

                          Appeal rights after plaint rejection under Order 7 Rule 11: revisional court's order held not appealable; Article 227 remedy

                          The dominant issue was whether a second appeal lies under Section 100 CPC (or an appeal under Section 96 CPC) from an order of a revisional court rejecting a plaint under Order VII Rule 11 CPC. The HC held that although rejection of plaint is a "decree"/"deemed decree" under Section 2(2) CPC, the right of appeal is purely statutory and Section 96 permits appeals only from decrees passed by courts exercising original jurisdiction, while Section 100 applies only to decrees passed in appeal; a decree made in revisional jurisdiction is therefore not appealable. Relying on the SC ruling in Frost International, the reference was answered in the negative, and the proper remedy was held to be a petition under Article 227.




                          1. ISSUES PRESENTED AND CONSIDERED

                          (i) Whether a second appeal under Section 100 CPC lies when a court exercising revisional jurisdiction reverses an order refusing rejection of plaint under Order VII Rule 11 and, as a consequence, rejects the plaint (a "deemed decree" under Section 2(2) CPC).

                          (ii) Whether the availability of an appeal depends primarily on the nature of the order/deemed decree or on the nature of jurisdiction (original/appellate/revisional) in which such order is made, particularly in light of the Supreme Court's pronouncement applied by the Court.

                          (iii) What is the correct remedy where the first appellate court remands the suit after reversing rejection of plaint, and what limits govern such appeal.

                          2. ISSUE-WISE DETAILED ANALYSIS

                          Issue (i) & (ii): Maintainability of second appeal against rejection of plaint by a revisional court

                          Legal framework discussed: The Court considered Section 2(2) CPC (rejection of plaint as a deemed "decree"), Section 96 CPC (appeal from every decree passed by a court exercising original jurisdiction), Section 100 CPC (second appeal from every decree passed in appeal), and the role of revisional power (including the West Bengal amendment context as discussed in the judgment).

                          Interpretation and reasoning: The Court accepted that rejection of plaint, even when ordered in revision, answers the definition of "decree" under Section 2(2) CPC. However, the Court held that appealability under the CPC is not determined by the label "decree/deemed decree" alone; it is also controlled by the jurisdictional source specified in Sections 96 and 100. Since Section 96 permits an appeal only from a decree passed by a court exercising original jurisdiction, and Section 100 permits a second appeal only from a decree passed in appeal, a decree resulting from exercise of revisional jurisdiction does not satisfy either statutory gateway for appeals. The Court gave predominance to the nature of jurisdiction over the nature/effect of the order while determining the remedy.

                          Application of adopted authority: The Court applied the Supreme Court's statement that though rejection of plaint is a decree, when it is done by a revisional court, the appropriate remedy is supervisory jurisdiction under Article 227 because the decree is not one passed by a court of original jurisdiction. On that basis, the Court held that earlier views treating such revisional rejection as generating an appealable "appellate decree" were no longer good law to the extent they supported a second appeal remedy.

                          Conclusion: The Court answered the reference in the negative: no second appeal lies where the plaint is rejected in exercise of revisional jurisdiction; the proper remedy is a petition under Article 227 of the Constitution.

                          Issue (iii): Remedy and limits where the first appellate court remands after reversing rejection of plaint

                          Legal framework discussed: The Court examined remand under Order XLI Rule 23 CPC and appealability under Order XLIII Rule 1(u) CPC, and held that such an appeal is constrained by Section 100 CPC principles.

                          Interpretation and reasoning: Where the first appellate court sets aside rejection of plaint on a preliminary point and remands the suit for trial, the order is treated as a remand order appealable under Order 43 Rule 1(u). The Court held that such an appeal, though styled as a miscellaneous appeal, is to be entertained only on the grounds permissible in a second appeal, i.e., on a substantial question of law, and the High Court's scrutiny should remain confined to aspects bearing on the remand order rather than reopening all factual findings.

                          Conclusion: An appellate remand order under Order XLI Rule 23 is appealable under Order XLIII Rule 1(u), but the High Court can hear it only within the Section 100 CPC constraints (substantial question of law and limited scope relevant to remand).


                          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