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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.

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2020 (3) TMI 589

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....etitioner under Order XVI Rule 6 CPC read with Section 151 CPC for summoning documents/record from the Deputy Commissioner, Income Tax Department has been rejected. The petitioner filed a suit seeking cancellation of sale deed and permanent injunction inter alia alleging that despite there being an agreement dated 28/6/2004 in favour of the plaintiff, the land in question was transferred by respondent no.1 through registered sale deed dated 13/5/2005 in favour of respondent no.2; allegations were also made that the land in question has been transferred in favour of respondent no.2 as Benami, in fact the sale deed has been got executed by respondent no.3 with a view to finish the right of the petitioner. Based on the submissions, the reli....

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....by its impugned order came to the conclusion that the petitioner failed to point out the date, month and year when the order was passed, in view of provisions of Section 4 of the Benami Transaction (Prohibition) Act, 1988 ('the Act, 1988') even if the transaction is found to be Benami, the petitioner cannot get the relief and that the documents in question were not relevant. The trial court also came to the conclusion that the suit was pending since the year 2005 and was at final stage and, therefore, it was not justified to summon the record and consequently rejected the application. It is submitted by learned counsel for the petitioner that the trial court was not justified in rejecting the application inasmuch as the petitioner has ta....

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....osed his evidence on 10/1/2020, whereafter, the present application has been filed. It was submitted that the documents are wholly irrelevant and that the application made is not bonafide. With reference to various issues framed, it was submitted that there was no occasion for the plaintiff to lead rebuttal evidence and, therefore, the prayer made for summoning the documents was even otherwise baseless. It was emphasized that the petitioner did not move any application under Order VII Rule 14 or Order XI CPC and straightaway made an application under Order XVI Rule 6 CPC, which cannot be countenanced and in fact deserves to be rejected. It was prayed that the petition deserves to be rejected. I have considered the submissions made ....

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....nd 3 have filed a joint written statement. The application was filed at the stage of rebuttal evidence based on the fact that the Income Tax Department had initiated action qua the land in question under the Act of 1988 and had attached property, which information came to light on account of a communication written by the office of Deputy Commissioner, Income Tax Department to Registration Department requiring the department not to register the transaction qua the land in question, which documents have been produced by the petitioner, annexed to the application filed under Order XVI Rule 6 CPC (Annex.6) and attempts made under Right to Information Act having failed, apparently the application was filed for summoning of the documents befo....

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....der VII Rule 14 and Order XI CPC were not followed, apparently have no substance inasmuch as once the court has permitted leading of rebuttal evidence, the defendant cannot preempt the fact as to what evidence can be or would be led by the plaintiff. The provisions of Order VII Rule 14 and Order XI CPC also have no application inasmuch as neither the documents are available with the plaintiff nor the same are claimed to be available with the defendants and, therefore, the fact that no application under the provisions of Order VII Rule 14 and Order XI CPC was filed, would have no implication whatsoever. So far as the observations made by the trial court, though the same has not been made basis for rejection of the application, that the....

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....¹à¥€à¤‚, बिन्दु के निर्धारण हेतु आवश्यक व सुसंगत दस्तावेज नहीं है। प्रकरण वर्ष 2005 से संस्थित है, जो अब अंतिम स्टेज पर है। बेनामी संव्यवहार अधिनियम कà....