Loading...

⚠ ✕
❮ 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 characters 0/2000
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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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 ?
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
Favour Of
---- 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
---- Referred In ---- ❯
  • ---- Referred In ----
  • 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 ?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include ?
Searches for this word in Main (Whole) Text
Exclude ?
This word will not be present in Main (Whole) Text
From Date ?
Date of order
To Date

---------------- For section wise search only -----------------


Statute ?
This filter alone wont work. 1st select a law > statute > section from below filter
---- All Statutes---- ❯
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Section ?
Select a statute to see the list of sections here
---- All Sections ---- ❯
  • ---- All Sections ----
  • Select the statute first, to see the sections list

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.
Relevance Default Date
TMI Citation
☰   Show Results ❯
❮
❯
❯❯
Maximize Maximize Maximize
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 Text Quick Glance by AI Headnote
AI TextQuick Glance (AI)Headnote
Commercial quantity NDPS bail requires strict twin-condition compliance; short custody alone does not override the statutory bar.
In commercial quantity NDPS matters, bail cannot be sustained unless the court records satisfaction of Section 37's twin conditions: reasonable grounds to believe the accused is not guilty and is not likely to reoffend on bail. The SC held that the High Court had bypassed this mandatory statutory bar, so the bail order was unsustainable and was set aside. The Court also held that about 1 year and 7 months of custody did not amount to prolonged incarceration sufficient to override the NDPS restrictions, especially where similar antecedents weighed against the likelihood-of-reoffending requirement. Bail was therefore refused.
AI TextQuick Glance (AI)Headnote
Timely judgment delivery: binding safeguards require prompt pronouncement, publication of reasons, monitoring, and litigant remedies.
Article 21 protection of life and personal liberty extends to timely pronouncement of reserved High Court judgments, particularly where custody or urgent remedies are involved. A nationwide framework under Article 142 requires High Courts to endeavour to deliver reasoned reserved judgments within three months, supported by priority treatment, administrative monitoring, reassignment after continued default, and remedies for early pronouncement or transfer for fresh hearing. Reasoned judgments should ordinarily be uploaded within 24 hours of open-court pronouncement; urgent operative orders require reasons within seven days, extendable to fifteen days for practical difficulty. Status updates, advocate communication, escalation, and corrective measures promote transparency.
AI TextQuick Glance (AI)Headnote
Condonation of delay applies to externment appeals where the special law neither expressly nor impliedly excludes it.
Section 5 of the Limitation Act, 1963 applies to appeals under Section 9 of the Chhattisgarh Rajya Suraksha Adhiniyam, 1990. Under Section 29(2), provisions on limitation, including condonation of delay, apply to special or local laws prescribing distinct limitation periods unless expressly or necessarily excluded. The thirty-day appeal period contains no bar on extension, no outer limit for condonation, and no self-contained limitation scheme. Exclusion of time for obtaining a certified copy further indicates that general limitation principles are not wholly displaced. Delay may therefore be condoned upon sufficient cause, preserving the appellate remedy against externment orders.
AI TextQuick Glance (AI)Headnote
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.
AI TextQuick Glance (AI)Headnote
Article 21 limits special statute bail bars when prolonged custody makes timely trial unrealistic
Special bail restrictions under the UAPA and NDPS Act are noted as yielding to Article 21 where custody becomes unduly prolonged and the trial is unlikely to finish within a reasonable time. The text treats K.A. Najeeb as binding and states that the rigour of Section 43D(5) of the UAPA can melt down in such circumstances, while the narrower reading in later two-Judge decisions is not controlling. It also records that prolonged custody, the large number of remaining witnesses, the absence of recovery, the police-statement-based nature of the material, and the absence of shown antecedents supported bail pending trial.
AI TextQuick Glance (AI)Headnote
Same-transaction FIRs require one comprehensive investigation, while prospective protection from future coercive action remains unavailable.
Multiple FIRs arising from the same occurrence or transaction require a single comprehensive investigation; additional material should be addressed through further investigation and supplementary reports rather than parallel proceedings. Applying this principle to allegations concerning homebuyer payments, non-delivery of properties and alleged fund diversion, the Delhi EOW FIR was directed to be transferred and clubbed with the Haryana FIR for investigation in accordance with law. A blanket prospective restraint on coercive action in respect of future FIRs was not considered legally permissible; any future FIR remains subject to remedies available under law.
AI TextQuick Glance (AI)Headnote
Article 226 interim protection cannot be granted as final relief after writ refusal for alternative remedy.
Article 226 relief is unavailable where a writ petition is declined on the ground of an efficacious alternative remedy, because the writ proceeding then ends and no final relief survives for grant. Interim protection such as stay or status quo cannot be issued merely to enable the petitioner to approach another forum, since interim relief is only ancillary to substantive adjudication on merits. The settled principle applied is that interim protection cannot operate as the sole or final relief after the court refuses to entertain the writ petition. The limited reach of writ jurisdiction in favour of an available statutory remedy is therefore reaffirmed.
AI TextQuick Glance (AI)Headnote
Bail Disclosure Duties Strengthened as Perverse Bail Orders Face Annulment and Post-Chargesheet Investigation Transfers Remain Exceptional
Bail orders may be annulled without supervening circumstances where they are perverse, legally untenable, rely on suspect or irrelevant material, or overlook the seriousness of accusations and criminal antecedents. Suppression of antecedents and other material particulars undermines informed bail discretion and constitutes abuse of process. Applicants should disclose antecedents, prior and pending bail applications, coercive processes, custody details and procedural status by affidavit; an illustrative recommendatory framework promotes transparency. Transfer of a completed investigation after filing of a chargesheet requires cogent evidence of bias, mala fides, improper investigation, extraneous influence, or a need to restore public confidence; absent such material, transfer should be declined.
AI TextQuick Glance (AI)Headnote
Territorial jurisdiction in writ matters turns on the dominant cause of action, not an incidental recovery notice.
Territorial jurisdiction under Article 226 depends on whether the pleaded facts form a material, essential and integral part of the cause of action, not on a stray or incidental connection. Where the arbitral award, the pending Section 34 challenge, and the recovery proceedings were all substantially connected with Agra, the Delhi connection was only incidental. Applying forum conveniens, the High Court held that writ jurisdiction could be declined because the dispute had its dominant territorial nexus elsewhere. The petitioner was therefore required to pursue remedies before the court having competent jurisdiction at Agra.
AI TextQuick Glance (AI)Headnote
Writ remedy unavailable for disputed OTS sanction attachment when the email's annexure was allegedly missing.
A writ petition seeking mandamus for issuance of an OTS sanction letter was held not maintainable where the petitioner disputed whether the email communication actually carried the alleged attachment. The court treated the dispute over the missing attachment as a matter unsuitable for writ jurisdiction and indicated that any remedy, if the sanction letter had not been enclosed, lay elsewhere. Relief was therefore declined.
AI TextQuick Glance (AI)Headnote
Grounds of arrest must be fully disclosed; incomplete arrest memo and statutory non-compliance rendered detention illegal.
Failure to communicate the grounds of arrest and to comply with the mandatory arrest-memo safeguards under Article 22(1) of the Constitution and Sections 47 and 48 of the Bharatiya Nagarik Suraksha Sanhita, 2023 rendered the arrest defective. The court held that merely mentioning the offence, the invoked sections, and routine arrest formalities did not satisfy the requirement to disclose the full particulars and supporting material for arrest. That non-compliance was treated as a breach of constitutional and statutory safeguards governing detention, and habeas corpus relief was granted.
AI TextQuick Glance (AI)Headnote
Notice before arrest under BNSS is the normal rule, while custody requires recorded necessity and statutory safeguards.
In offences punishable with imprisonment up to seven years under the Bharatiya Nagarik Suraksha Sanhita, 2023, notice under Section 35(3) is the ordinary course and should normally be issued before arrest. Arrest under Section 35(1)(b) is permissible only when the officer has reason to believe and records the statutory necessity for custody; it is not automatic. Where a notice is issued and complied with, arrest requires recorded reasons showing continued necessity. Where notice is not complied with, arrest still depends on material justifying custody rather than routine discretion.
AI TextQuick Glance (AI)Headnote
UAPA bail turns on accused-specific prima facie scrutiny; prolonged custody alone does not override the statutory bar.
In a UAPA bail context, prolonged pre-trial custody and Article 21 concerns were held to require heightened scrutiny, but not to mechanically override Section 43D(5). The Court said the prima facie true test is accused-specific, based on a cumulative reading of the prosecution material without a mini-trial. Applying that standard, the material was found to show central roles for Umar Khalid and Sharjeel Imam, while the other appellants were treated as having operational, facilitative or local roles. Bail was therefore declined to the former two and granted to the latter group, subject to stringent conditions.
AI TextQuick Glance (AI)Headnote
Personal liberty and speedy trial support bail where prolonged custody continues and trial is unlikely to conclude soon.
Prolonged pre-trial custody and the unlikelihood of early trial completion justified bail, even in serious economic offences, because Article 21 protects personal liberty and speedy trial and pre-trial detention cannot become punishment. The Court noted that seriousness of the allegations is relevant but not decisive where investigation is complete, the case is largely documentary, charges are not framed, and the trial is unlikely to finish within a reasonable time. Section 479 of the Bharatiya Nagarik Suraksha Sanhita, 2023 was read as a liberty-enhancing, prison-decongesting provision, not a mandatory bar to bail or a requirement of continued incarceration until trial ends. Bail was directed subject to conditions.
AI TextQuick Glance (AI)Headnote
Revenue map correction powers cannot revive final plot-location disputes without a demonstrable error or omission in records.
Section 30 of the Uttar Pradesh Revenue Code, 2006 confines correction of village maps and field books to genuine errors, omissions, or subsequent recorded changes; it cannot be used to reopen a final map dispute or relocate a plot for a more advantageous position. Where an identical map-correction claim has attained finality and no record error is established, fresh consideration is not warranted. Although remand orders are ordinarily interlocutory, a remand based on an incorrect interpretation of Section 30 may be challenged where it unnecessarily revives conclusively settled litigation.
AI TextQuick Glance (AI)Headnote
Judicial review of municipal fiscal policy remains limited; property-tax revisions survive absent illegality, arbitrariness, perversity, or procedural breach.
Public-interest challenges to municipal property-tax revisions cannot be used to bypass the statutory appellate mechanism where the grievance is substantially individual and the petitioner does not establish representation of affected residents. Judicial review of municipal fiscal policy is confined to constitutional or legal invalidity, perversity, arbitrariness, or a patent procedural breach; courts cannot reassess the merits of revenue measures or substitute their views for those of the competent municipal body. Property-tax revisions undertaken to support municipal statutory functions and financial autonomy remain effective where no such infirmity is established.
AI TextQuick Glance (AI)Headnote
Parity in bail requires comparable roles and reasoned judicial scrutiny before bail can be sustained.
Parity does not by itself justify bail; it depends on whether the accused stands on the same footing as the co-accused in role, position and factual matrix. Mere participation in the same is insufficient where the attributed roles differ, and bail must be assessed on the nature of the accusation and the applicant's specific role. A bail order must also disclose relevant reasons and show consideration of material factors, including the gravity of the offence and surrounding circumstances. An unreasoned order or one that ignores these factors is unsustainable and may be set aside, with the bail question remitted for fresh consideration.
AI TextQuick Glance (AI)Headnote
Debit-freezing bank accounts during investigation u/s106 BNSS: police lack power to attach accounts; freeze orders quashed.
Section 106 of the BNSS, 2023 does not confer power on the investigating agency to attach or debit-freeze a bank account. Relying on SC authority interpreting s.102 CrPC (now replaced by BNSS) and the reasoning adopted by another HC, the Court held that police power to seize "property" is confined to property suspected to be stolen or found in circumstances creating suspicion of commission of an offence; property outside these conditions cannot be seized. Consequently, debit-freeze/attachment orders issued by the investigating agency purportedly under s.106 BNSS were quashed and set aside, and the petition was disposed of.
AI TextQuick Glance (AI)Headnote
Section 37 NDPS bail requires reasoned satisfaction on innocence and future conduct before granting relief in commercial quantity cases.
In prosecutions involving commercial quantity under the NDPS Act, bail is subject to the statutory embargo in Section 37 and can be granted only if the court records reasoned satisfaction that there are reasonable grounds to believe the accused is not guilty and is unlikely to offend while on bail. The High Court's bail orders were interfered with because they relied mainly on absence of antecedents, custody period, and possible delay, without meaningfully addressing prosecution material alleging the respondent's role in ordering consignments, supervising movement, coordinating with an overseas supplier, and prior linkage to the same network. The bail orders were set aside and the matter remitted for fresh consideration.
AI TextQuick Glance (AI)Headnote
Forest vesting requires due service of notice and completed statutory steps; revenue mutations cannot cure missing prerequisites.
For vesting of private forests on the footing of a forest notice, due service of the Section 35(3) notice and a live statutory process culminating in lawful final action are mandatory. Mere issuance of an unserved notice is insufficient, and a dormant notice cannot later be relied on to create vesting. In the absence of proof of service, a final notification, possession-taking steps, and contemporaneous statutory action, revenue mutations and later declarations treating the lands as private forests could not sustain the acquisition, because mutation entries are only ministerial and cannot replace the statutory preconditions for deprivation of property.

Case Laws

Back

All Case Laws

Showing Results for :
Reset Filters
No Records Found

Case Laws

Back

All Case Laws

Topics

Acts Income Tax