Just a moment...

Top
Help
AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now
×

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 :

        2024 (4) TMI 1085 - SC - 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

        EVM-VVPAT safeguards upheld as suspicion alone was held insufficient to require paper ballots or universal VVPAT counting. The Supreme Court's EVM-VVPAT ruling rejected a challenge based on suspicion or apprehension alone and declined to require a return to paper ballots or ...
                        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.

                            EVM-VVPAT safeguards upheld as suspicion alone was held insufficient to require paper ballots or universal VVPAT counting.

                            The Supreme Court's EVM-VVPAT ruling rejected a challenge based on suspicion or apprehension alone and declined to require a return to paper ballots or 100% counting of VVPAT slips. It held that the election framework, including Form 17A, Form 17C, random VVPAT verification, recount procedures on discrepancy, and the complaint mechanism under Rule 49MA, sufficiently protects the voter's right to know that the vote is recorded and counted. The Court also stated that voters have a right to momentary viewing of the VVPAT slip, not physical custody of it. Limited forward-looking safeguards were directed to strengthen transparency without disturbing the electoral process.




                            Issues: (i) Whether the challenge to the Electronic Voting Machine and Voter Verifiable Paper Audit Trail system, including the prayer to revert to paper ballots or to mandate 100% counting of VVPAT slips, could be accepted on the basis of suspicion and apprehension; (ii) Whether the existing voting, verification, and recounting framework under the election rules satisfies the voter's right to know that the vote is recorded and counted; (iii) Whether limited forward-looking directions could be issued to strengthen electoral transparency without disturbing the ongoing electoral process.

                            Issue (i): Whether the challenge to the Electronic Voting Machine and Voter Verifiable Paper Audit Trail system, including the prayer to revert to paper ballots or to mandate 100% counting of VVPAT slips, could be accepted on the basis of suspicion and apprehension.

                            Analysis: The challenge was examined against the statutory framework, prior decisions upholding the EVM-VVPAT system, and the safeguards built into the election process. The Court held that the system had repeatedly withstood scrutiny, that the available empirical data did not show mismatch or manipulation, and that repeated doubts unsupported by credible material could not justify dismantling the existing system or replacing it with paper ballots. The prayer for 100% VVPAT counting was treated as an insistence on a precautionary measure rather than a demonstrated legal necessity.

                            Conclusion: The challenge failed on merits, and the prayer to revert to paper ballots or to require 100% VVPAT counting was rejected.

                            Issue (ii): Whether the existing voting, verification, and recounting framework under the election rules satisfies the voter's right to know that the vote is recorded and counted.

                            Analysis: The Court construed the relevant election rules to hold that the voter is entitled to see the VVPAT slip momentarily through the transparent window, not to receive physical custody of the slip. The framework of entry in Form 17A, recording in Form 17C, tallying of control unit totals, random verification of VVPAT slips, and recount on discrepancy under Rule 56D provided layered safeguards. The remedy under Rule 49MA for a complaint of mismatch was also noted. On this basis, the Court held that the existing mechanism adequately protects the voter's informational right and the integrity of the count.

                            Conclusion: The statutory and administrative safeguards were held sufficient, and no right to physical access to VVPAT slips or to universal paper-slip counting was recognised.

                            Issue (iii): Whether limited forward-looking directions could be issued to strengthen electoral transparency without disturbing the ongoing electoral process.

                            Analysis: Although the challenge was rejected, the Court considered that certain additional safeguards could further strengthen public confidence without delaying the election process. It therefore directed sealing and preservation of symbol-loading units for a specified period and provided for post-result verification of the burnt memory or microcontroller in a limited percentage of EVMs on a qualified request, with cost consequences and a refund mechanism if tampering were found.

                            Conclusion: Limited additional safeguards were directed, but they did not alter the rejection of the substantive challenge.

                            Final Conclusion: The EVM-VVPAT system was upheld, the broad constitutional and statutory challenge was repelled, and only limited transparency-enhancing directions were issued to reinforce confidence in the electoral process.

                            Ratio Decidendi: A challenge to the EVM-VVPAT mechanism cannot succeed on mere suspicion or conjecture; where the statutory voting and verification framework contains effective safeguards for recording, tallying, and recounting votes, courts will not mandate paper ballots or 100% VVPAT counting absent credible evidence of real infirmity, though limited additional safeguards may be directed to strengthen electoral confidence.


                            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