Just a moment...

Top
Help
×

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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        2024 (6) TMI 35 - 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

        Quashing of criminal proceedings is limited where the FIR and investigation material disclose an offence and disputed facts must go to trial. Inherent quashing jurisdiction under Section 482 CrPC and Article 226 is described as sparingly exercised, limited to cases where the FIR or collected ...
                        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.

                            Quashing of criminal proceedings is limited where the FIR and investigation material disclose an offence and disputed facts must go to trial.

                            Inherent quashing jurisdiction under Section 482 CrPC and Article 226 is described as sparingly exercised, limited to cases where the FIR or collected material discloses no offence, the prosecution is barred by law, or exceptional circumstances justify interference. The text states that courts should not conduct a mini trial at the threshold, and that allegations of demand, acceptance and channeling of illegal gratification, if supported by investigation material, are sufficient to let the prosecution proceed. It further notes that a preliminary enquiry is not mandatory for a cognizable offence, delay in sanction does not automatically nullify proceedings, and mala fides or procedural objections are ordinarily left for trial.




                            Issues: (i) Whether the FIR and the criminal proceedings were liable to be quashed under the inherent jurisdiction on the ground that the allegations did not disclose a prima facie offence and fell within the recognised categories for quashing; (ii) Whether absence of a preliminary enquiry and the alleged delay in sanction for prosecution justified quashing; (iii) Whether the plea of mala fides and alleged procedural irregularities in registration of FIR, arrest and trap proceedings warranted interference at the threshold.

                            Issue (i): Whether the FIR and the criminal proceedings were liable to be quashed under the inherent jurisdiction on the ground that the allegations did not disclose a prima facie offence and fell within the recognised categories for quashing?

                            Analysis: The settled law on quashing under Section 482 of the Code of Criminal Procedure, 1973 and Article 226 of the Constitution of India is that the Court should not conduct a mini trial or assess the reliability of allegations at the threshold. Interference is justified only where the FIR, taken at face value, does not disclose an offence, where prosecution is barred by law, or where the case falls within exceptional categories such as manifest absurdity or absence of factual foundation. On the material noticed from the FIR and the investigation record, the allegations disclosed demand, acceptance and channeling of alleged illegal gratification, and the investigating agency had collected incriminating material supporting the prosecution case.

                            Conclusion: The issue was answered against the petitioner. The FIR and the proceedings were not liable to be quashed on the ground of absence of a prima facie case.

                            Issue (ii): Whether absence of a preliminary enquiry and the alleged delay in sanction for prosecution justified quashing?

                            Analysis: Preliminary enquiry is not mandatory where the information discloses a cognizable offence, and a corruption complaint may be registered directly if verification reveals such offence. As to sanction, the timeline for decision on sanction is to be adhered to, but delay in grant of sanction does not automatically result in quashing of the criminal proceedings. The Court treated the delay issue as insufficient, by itself, to terminate the prosecution, particularly where the prosecution otherwise disclosed a cognizable offence and the sanction was in fact granted.

                            Conclusion: The issue was answered against the petitioner. Neither the absence of a preliminary enquiry nor the delay in sanction warranted quashing.

                            Issue (iii): Whether the plea of mala fides and alleged procedural irregularities in registration of FIR, arrest and trap proceedings warranted interference at the threshold?

                            Analysis: Allegations of mala fide intention, personal grudge, and procedural lapses are ordinarily matters for trial when the FIR and collected material otherwise disclose a cognizable offence. The Court held that the defence version and alleged irregularities in arrest, search and trap procedure could not be examined as if in a trial at the quashing stage. The material collected during investigation was considered sufficient to let the prosecution proceed.

                            Conclusion: The issue was answered against the petitioner. The alleged mala fides and procedural objections did not justify quashing.

                            Final Conclusion: The petition for quashing was rejected, and the criminal proceedings were permitted to continue.

                            Ratio Decidendi: Inherent jurisdiction to quash criminal proceedings is to be exercised sparingly and only when the FIR or collected material fails to disclose an offence, the prosecution is barred by law, or exceptional circumstances justify interference; allegations requiring appreciation of defence or disputed facts must be left for trial.


                            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