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    <title>2017 (1) TMI 1736 - Supreme Court</title>
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    <description>A final decree affirmed in appeal cannot be collaterally impeached on a vague allegation of fraud. The court reiterated that fraud must be specifically pleaded and proved with evidence showing an intent to deceive; a bare assertion or incomplete disclosure is insufficient to treat the decree as a nullity. The appellant&#039;s attempt to reopen the concluded dispute through a fresh suit also failed because the earlier proceedings had already attained finality and the material relied on was too weak to support the fraud claim. The decree in favour of the respondent was therefore upheld and the appeal dismissed.</description>
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      <title>2017 (1) TMI 1736 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=294243</link>
      <description>A final decree affirmed in appeal cannot be collaterally impeached on a vague allegation of fraud. The court reiterated that fraud must be specifically pleaded and proved with evidence showing an intent to deceive; a bare assertion or incomplete disclosure is insufficient to treat the decree as a nullity. The appellant&#039;s attempt to reopen the concluded dispute through a fresh suit also failed because the earlier proceedings had already attained finality and the material relied on was too weak to support the fraud claim. The decree in favour of the respondent was therefore upheld and the appeal dismissed.</description>
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      <pubDate>Mon, 02 Jan 2017 00:00:00 +0530</pubDate>
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