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 :

        2026 (6) TMI 695 - 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

        Article 21 and UAPA bail: prolonged incarceration is assessed contextually, and conflicting bench views warranted reference. Article 21 liberty was treated as surviving the bail restraint in Section 43D(5) of the UAPA, with prolonged incarceration relevant but not automatically ...
                        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.

                            Article 21 and UAPA bail: prolonged incarceration is assessed contextually, and conflicting bench views warranted reference.

                            Article 21 liberty was treated as surviving the bail restraint in Section 43D(5) of the UAPA, with prolonged incarceration relevant but not automatically decisive; the proper approach is contextual, considering allegations, role, prima facie material, trial stage, delay, and competing security concerns. The order also states that perceived divergence between coordinate Benches on the application of K.A. Najeeb required reference to a Bench of appropriate strength to maintain judicial discipline and consistency. Pending authoritative resolution, interim bail was granted subject to conditions, without expressing any view on the merits.




                            Issues: (i) Whether the constitutional power to grant bail survives the statutory restraint under Section 43D(5) of the Unlawful Activities (Prevention) Act, 1967 when prolonged incarceration and delay in trial are relied upon under Article 21 of the Constitution of India; (ii) whether the perceived divergence between coordinate Benches on the application of the binding three-Judge Bench decision in K.A. Najeeb warrants reference to a Bench of appropriate strength; and (iii) whether interim bail should be granted pending authoritative resolution of the legal issue.

                            Issue (i): Whether the constitutional power to grant bail survives the statutory restraint under Section 43D(5) of the Unlawful Activities (Prevention) Act, 1967 when prolonged incarceration and delay in trial are relied upon under Article 21 of the Constitution of India.

                            Analysis: The order treats the three-Judge Bench ruling in K.A. Najeeb as preserving the constitutional force of Article 21 while recognising the legislative policy behind restrictive bail provisions in special statutes. It holds that Section 43D(5) does not wholly exclude bail where continued detention becomes constitutionally unjustifiable, but equally rejects a mechanical rule that delay alone must automatically result in release. The proper approach is contextual and must account for the nature of allegations, role attributed, prima facie material, stage and trajectory of trial, causes of delay, and the competing concerns of liberty, fair trial, societal security, and statutory restraint.

                            Conclusion: The constitutional power to grant bail survives the statutory embargo and must be applied in a structured, case-specific manner; prolonged incarceration is a relevant but not solitary factor.

                            Issue (ii): Whether the perceived divergence between coordinate Benches on the application of the binding three-Judge Bench decision in K.A. Najeeb warrants reference to a Bench of appropriate strength.

                            Analysis: The order records that reservations expressed by a coordinate Bench about another coordinate Bench's understanding of a binding three-Judge Bench ruling cannot be resolved through counter-observations of equal strength. Judicial discipline requires that where the issue goes to the root of the legal principle and affects pending cases under the special statute, the matter should be placed before the Chief Justice of India for constitution of an appropriate Bench. This is presented as necessary to secure clarity, consistency, and institutional fidelity in the administration of bail jurisprudence.

                            Conclusion: A reference to a Bench of appropriate strength was warranted.

                            Issue (iii): Whether interim bail should be granted pending authoritative resolution of the legal issue.

                            Analysis: The order notes substantial incarceration, the likelihood that trial will not conclude immediately, and the need to avoid continued detention merely because an important legal question requires settlement. Without expressing any opinion on the merits, and subject to stringent safeguards, the Court considered interim release appropriate pending further orders.

                            Conclusion: Interim bail was granted for six months on specified conditions.

                            Final Conclusion: The matter was referred for authoritative resolution of the legal controversy, while the appellants were enlarged on interim bail pending further orders and subject to conditions, without any adjudication on the merits of the prosecution case.

                            Ratio Decidendi: Statutory restrictions on bail under a special law do not extinguish constitutional liberty under Article 21, and the effect of prolonged incarceration must be assessed contextually rather than mechanically, with judicial discipline requiring reference where coordinate Benches perceive conflict on a binding larger-Bench ruling.


                            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