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 ✕
🔎 TMI Notes - 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
Law:
---- All Laws----
  • ---- All Laws----
  • Benami Property
  • Bill
  • Central Excise
  • Companies Law
  • Customs
  • DGFT
  • FEMA
  • GST
  • GST - States
  • IBC
  • Income Tax
  • Indian Laws
  • Money Laundering
  • SEBI
  • SEZ
  • Service Tax
  • VAT / Sales Tax
Types:
---- All Types ----
  • ---- All Types ----
  • Act Rules
  • Case Laws
  • Circulars
  • Manuals
  • News
  • Notifications
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
    NewsBills
    Extension of date of incorporation for eligible start-up for exemption
    NewsBills
    Relief to start-ups in carrying forward and setting off of losses
    NewsBills
    Penalty for cash loan/ transactions against primary co-operatives
    NewsBills
    Increasing threshold limit for co-operatives to withdraw cash without TDS
    NewsBills
    Relief to sugar co-operatives from past demand
    NewsBills
    Agnipath Scheme, 2022
    NewsBills
    Promoting timely payments to Micro and Small Enterprises
    Power of NCLT/NCLAT vis-à-vis writ jurisdiction of the high court.
    Case LawsIndian Laws
    Corporate Debtor includes a corporate guarantor even if Principal Borrower being an individual/sole ...
    Case LawsCentral Excise
    Interpretation of term "basic excise duty".
    Case LawsIndian Laws
    Amendments to the Code of Civil Procedure, 1908 by the Amendment Act 46 of 1999 and Amendment Act 2...
    Limitation Act and the Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankr...
    An insight into Advance Ruling and the functioning of the Authority for Advance Ruling (AAR).
    Case LawsCustoms
    Show cause notice issued by Additional Director General-Directorate of Revenue Intelligence is not a...
    Writ Petition cannot be a tool to escape the statutory remedies available under the law-Supreme Cour...
    Case LawsIncome Tax
    Reassessment conducted after 4 years by Income Tax Authorities.
    Case LawsService Tax
    Principles of Natural Justice upheld by the Court/s.
    Case LawsIndian Laws
    Liberal interpretation of limitation law by the supreme court in covid-19 phase.
    Case LawsCustoms
    Examining the legality of confiscation of an Imported car.
    Case LawsCustoms
    Show cause notice non est in the eyes of law for want of jurisdiction of the authority issuing it.
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Notes
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    NewsBills
    Show AI Summary
    Extension of start up incorporation cutoff expands section 80 IAC eligibility, applying from the stated effective assessment year onward.
    The amendment extends the incorporation cutoff so that enterprises incorporated on or before 1st April 2024 qualify as eligible start ups for the three year full deduction under section 80 IAC, subject to the existing turnover ceiling, Inter Ministerial Board certification and other statutory conditions, and is to have effect from 1st April 2023 for the relevant assessment year and subsequent years.
    NewsBills
    Show AI Summary
    Carry-forward loss relief extended for startups, easing shareholding continuity requirement to permit set-off of past losses.
    Amendment extends the proviso to the carry forward and set off rule so that eligible start-ups may set off carried forward losses incurred within ten years of incorporation under the existing shareholders-continuity relaxation, aligning this period with the ten-year reference in the start-up incentive provision; the change applies from the assessment year 2023-24.
    NewsBills
    Show AI Summary
    Cash transaction limit relief for primary co operatives raises the threshold before penalty for member transactions.
    The amendments raise the electronic payment threshold for primary agricultural credit societies and primary co operative agricultural and rural development banks so that acceptance of loans or deposits from, or repayment to, their members will be required to be by account payee cheque, account payee bank draft or online bank transfer only where the amount equals or exceeds two lakh rupees; penalties will attach only above that threshold.
    NewsBills
    Show AI Summary
    TDS threshold for co-operative societies increased, altering cash withdrawal TDS applicability and retaining higher deduction rates for non-filers.
    The Finance Bill, 2023 amends Section 194N to treat co-operative societies as if the statutory cash-withdrawal TDS threshold were replaced by a higher threshold for the purpose of that section, effective from the start of the next financial year, while preserving the existing non-filer deduction rates and the statutory definition of non-filer.
    NewsBills
    Show AI Summary
    Deductibility of sugarcane purchase price: recomputation permitted for co-operative mills where prices meet government-fixed approvals.
    Confirms that payments by sugar co-operative mills for purchase of sugarcane at prices equal to or less than government-fixed or approved rates are allowable as a deduction for computing business income. Where such deductions were previously claimed and disallowed, an assessee may apply to the tax authority for recomputation of total income for the relevant previous year; the authority must allow the deduction to the extent the expenditure meets the qualifying price condition and apply rectification provisions and the prescribed processing period.
    NewsBills
    Show AI Summary
    Agniveer Corpus Fund tax exemption: contributions and Seva Nidhi receipts exempt, government contribution treated as salary with deduction.
    The Agnipath Scheme creates a non-lapsable Agniveer Corpus Fund holding Agniveer contributions, matching Government contributions and interest; Seva Nidhi is the one-time terminal package payable on completion of engagement. The Finance Bill proposes to exempt Seva Nidhi receipts from income tax and to permit deduction from total income of both the Agniveer's deposits and the Government's matching contributions, while treating the Government contribution as salary with a corresponding deduction and extending a similar deduction in the new tax regime.
    NewsBills
    Show AI Summary
    Payment timing for micro and small enterprises: tax deduction allowed only on actual payment when MSMED timelines are missed.
    An amendment to Section 43B inserts a clause disallowing accrual-based deduction for sums payable to micro and small enterprises when payment is made after the time limits prescribed by the MSMED Act; the proviso to Section 43B will not apply to such payments, and only payments made within the MSMED timelines qualify for accrual-based deduction.
    Case LawsIBC
    Show AI Summary
    Writ jurisdiction protects review where specialised tribunals act beyond statutory powers; tribunals may only inquire into fraud.
    Writ jurisdiction remains available to correct a tribunal acting without statutory power; NCLT lacked jurisdiction to adjudicate MMDR Act lease disputes, so a writ challenging its order was justified. NCLT/NCLAT may inquire into allegations of fraud in CIRP, but they cannot adjudicate substantive statutory or quasi judicial disputes that require judicial review of administrative action.
    Case LawsIndian Laws
    Show AI Summary
    Corporate guarantor liability: written acknowledgement restarts limitation and permits insolvency proceedings against the corporate debtor.
    A corporate guarantor qualifies as a corporate debtor liable to insolvency proceedings where its liability mirrors the principal borrower's, and a written acknowledgement of liability restarts the limitation period, enabling a financial creditor to initiate insolvency proceedings despite an earlier default date; factual and other objections remain open for merit-based adjudication in the insolvency forum.
    Case LawsCentral Excise
    Show AI Summary
    Interpretation of basic excise duty: exemptions do not extend to separately enacted cesses or ancillary excise levies.
    An exemption of basic excise duty must be given a strict, literal construction limited to that duty alone; it does not extend to duties or cesses-such as National Calamity Contingent Duty, education cesses, additional or auxiliary excise duties-that are imposed by different legislation or for different purposes.
    Case LawsIndian Laws
    Show AI Summary
    Procedural Amendments to Civil Procedure reinforce expedited summons, alternative dispute resolution and affidavit-based witness examination.
    The Supreme Court upheld the 1999 and 2002 amendments to the Code of Civil Procedure as procedural reforms to expedite litigation. Key clarifications include issuance of summons within thirty days under Section 27 provided plaintiffs have completed enabling steps; promotion of Alternative Dispute Resolution under Section 89 with suggested rules and case management; Order 7 Rule 11 permitting rejection of plaints for specified noncompliance but allowing rectification; and Order 18 Rule 4 requiring examination-in-chief by affidavit subject to court discretion and permitting mechanical recording of evidence.
    Case LawsIBC
    Show AI Summary
    Acknowledgement of debt extends limitation for IBC filings; recovery certificate or decree creates fresh cause of action to initiate CIRP.
    An acknowledgment in writing by a corporate debtor of a subsisting liability restarts the limitation period for initiating CIRP; a final judgment, decree or a recovery certificate, if dues remain unpaid, gives rise to a fresh cause of action permitting a financial creditor to initiate insolvency proceedings within the applicable limitation period measured from the date of that judgment, decree or certificate. Limitation questions are mixed fact and law issues requiring pleaded facts and evidence, and pleadings in an insolvency petition may be amended or supplemented when appropriate.
    Case LawsGST
    Show AI Summary
    Advance ruling immunity limitation: pending enforcement investigations bar AAR consideration and provide no protection.
    The advance ruling mechanism provides tax certainty for proposed or completed transactions, but is inapplicable where the same question is the subject of enforcement proceedings. An applicant seeking a rate and classification ruling for works for a central housing body was found to have concurrent enforcement enquiries and prior inspection, search and seizure, bringing the case within the statutory proviso that excludes advance ruling consideration; clarification that "proceedings" covers enforcement chapters reinforces that AAR cannot provide immunity from ongoing investigations.
    Case LawsCustoms
    Show AI Summary
    Proper officer requirement invalidates notices issued by unauthorized DRI officials; statutory authority required for issuance.
    A show cause notice issued by an Additional Director General of the Directorate of Revenue Intelligence was held not to be issued by a proper officer under the Customs Act, 1962; show cause notices must originate from an authority expressly empowered by statute, rule, notification or other lawful instrument, and notices issued by officers outside the statutory definition of proper officer lack validity and cannot ground further proceedings.
    Case LawsGST
    Show AI Summary
    Writ petition as bypass of statutory remedies is impermissible; statutory remedy under tax law must be pursued first.
    Writ petitions cannot be used to bypass available statutory remedies in tax matters; where a statutory remedy under the GST law exists, a taxpayer must pursue that remedy before invoking writ jurisdiction. In the present facts, detention of goods and demand of tax and penalty led to a writ challenge which the High Court entertained on factual grounds, but the superior forum set aside that order and directed pursuit of the statutory remedy, noting the narrow exceptions permitting writ relief were not shown.
    Case LawsIncome Tax
    Show AI Summary
    Reopening assessments beyond four years barred where full and true disclosure eliminates omission to disclose material facts.
    Reopening an assessment beyond four years is permissible only if there was an omission to disclose material facts; where the assessee had fully and truly disclosed loan and interest details and the assessing officer merely sought a different view on deduction versus capitalization using the same material, the condition precedent for reopening under the proviso is not met and the notice to reopen cannot be sustained.
    Case LawsService Tax
    Show AI Summary
    Principles of natural justice require hearing before rejecting an SVLDRS declaration, prompting fresh reconsideration with a speaking order.
    An administrative rejection of an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for alleged ineligibility was found to have failed procedural fairness by denying notice and hearing. The court required the Designated Committee to reconsider the declaration after affording the applicant a hearing with prior intimation and to issue a reasoned speaking order reflecting the scheme's remedial purpose.
    Case LawsIndian Laws
    Show AI Summary
    Extension of limitation period grants a 90-day filing window from March, or the longer balance where applicable.
    Suo motu measures made the period from 15.03.2020 to 28.02.2022 excluded from computation of limitation and made any balance of limitation available from 01.03.2022; where limitation expired in that window, a 90 day period from 01.03.2022 applies, subject to any longer balance. The exclusion covers arbitration, commercial courts, negotiable instruments and related periods for instituting proceedings, condoning delay and termination timelines.
    Case LawsCustoms
    Show AI Summary
    Option to pay fine in lieu of confiscation: reassess imported used car value and penalty before absolute confiscation.
    Rejection of the declared transaction value of an imported used car cannot rest solely on a Chartered Engineer report without due consideration of the importer's documentary submissions; where importation was not prohibited and only a policy condition on prior foreign use was breached, the authority must re determine assessable value and consider the option to pay a fine in lieu of confiscation, including reassessment of penalty quantum and incidental charges.
    Case LawsCustoms
    Show AI Summary
    Jurisdictional validity of show-cause notices: notices by officers lacking statutory authority are invalid and challengeable despite alternate remedies.
    Show-cause notices issued by officers of the Directorate of Revenue Intelligence who are not proper officers under the statutory scheme suffer from a jurisdictional defect and are non est; where proceedings are wholly without jurisdiction an alternate remedy does not preclude challenge, and show-cause notices must have statutory backing and not be used as instruments of harassment.

    TMI Notes

    Back

    All TMI Notes

    Showing Results for :
    Reset Filters
      No Records Found

      TMI Notes

      Back

      All TMI Notes

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Amendments to the Code of Civil Procedure, 1908 by the Amendment Act 46 of 1999 and Amendment Act 22 of 2002 upheld by the Supreme Court.

      9 June, 2022

      Contents
      Plus +
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      2002 (10) TMI 796 - Supreme Court

      Amendments  to the Code of Civil Procedure, 1908 by the Amendment Act 46 of 1999 and Amendment Act 22 of 2002 upheld by the Supreme Court.

      Certain writ petitions have been filed seeking to challenge Amendments made to the Code of Civil Procedure, by the Amendment Act 46 of 1999 and Amendment Act 22 of 2002.

      Writ Petition (civil) 496 of 2002 was filed by Salem Advocate Bar Association and after notice was issued the petitioner sought leave of this Court to withdraw the writ petition. The court declined the request to withdraw the writ petition. The petition had been filed in public interest.


      The amendments sought to be made by the above amendment acts (Amendment Act 46 of 1999 and Amendment Act 22 of 2002) have been challenged but the hon'ble apex court refused to strike down the aforesaid amendments on the ground that there was no infirmity in the same.

      Summons to the Defendant within 30 days.

      A clarification was sought on an amendment made to Section 27 dealing with summons to the defendant. It has to be done within 30 days from the date of the institution of the suit. The hon'ble court clarified that object of this section is to avoid long delay in issue of summons for want of steps by the plaintiff. If all that is required to be done by a party is duly performed then compliance has been done by the party and no fault can be attributed to the party. The objective being, if a party concerned has taken steps to file the process fee along with completing the other formalities which are required to enable the court to issue the summons then such a party is not at fault.

      Arbitration, Conciliation, Judicial Settlement and Mediation.

      Section 89 introduced in the Code of civil procedure, 1908:

      It speaks of settlement of disputes outside the court through arbitration,conciliation, judicial settlement including settlement through Lok Adalat and mediation. Held that it being imperative that resort should be had to Alternative Dispute Resolution Mechanism with a view to bring to an end litigation between the parties at an early date. The parties shall follow the procedures as provided by the mechanism and accordingly appropriate rules be framed with regard to mediation.

      The ADR mechanism is successful in most of the countries but if a matter is not settled through conciliation or mediation or judicial settlement despite efforts being made, the case will ultimately go to trial.

      Section 89 is a new provision and even though arbitration or conciliation has been in place as a mode for setting the disputes, this has not really reduced the burden on the courts. Thus the court suggested that certain modalities have to be framed to make this amendment work. It being suggested to form a Committee to ensure that the amendments made become effective and result in quicker dispensation of justice.
      Any creases which require to be ironed out can be identified and apprehensions which may exist in the minds of the litigating public or the lawyer's clarified.

      A model case management formula as well as rules and regulations which should be followed while taking recourse to the ADR (Alternative Dispute Resolution) is referred to in Section 89. The model rules, with or without modification, which are formulated may be adopted by the High Courts concerned for giving effect to Section 89(2)(d).

      Intra Court Appeal.

      Section 100A which deals with intra-court appeals was absolutely fine as opined by the hon'ble court. No prejudice would be caused to the litigants by not providing for intra-court appeal, even where the value involved is large. The High Court by Rules, can provide that the Division Bench will hear the regular first appeal. A further right of appeal where the amount involved is nominal to a Division Bench will be increasing the workload of courts unnecessarily.

      Rejection of the Plaint.

      Order 7 Rule 11 to which Clauses (e) and (f) have been added which enable the court to reject the plaint where it is not filed in duplicate or where the plaintiff fails to comply with the provisions of Rule 9 of Order 7. There may not be an automatic rejection of the plaint at the first instance. The court should give an opportunity to rectify the defect and if the same not being done the court will have the liberty or the right to reject the plaint.

      Examination of Chief of the Witnesses.

      Order 18, Rule 4 has been substituted and Sub-rule (1) provides that in every case examination-in-chief of the witnesses shall be on affidavits and copies thereof shall be supplied to the opposite parties by the party who calls them for evidence.

      It being contended that it may not be possible for the party calling the witness to compel the witness to file an affidavit. It often happens that the witness may not be under the control of the party who wants to rely upon his evidence and that witness may have to be summoned through court.

      Order 16 Rule 1 provides for list of witnesses being filed and summons being issued to them for being present in court for recording their evidence. Rule 1A, on the other hand, refers to production of witnesses without summons where any party to the suit may bring any witness to give any evidence or to produce documents.

      Held by the apex court, reading the provisions of Order 16 and Order 18 together it appears to us that Order 18 Rule 4(1) will necessarily apply to a case contemplated by Order 16 Rule 1A, i.e. where any party to a suit, without applying for summoning under Rule 1 brings any witness to give evidence or produce any document. In such a case, examination-in-chief is not to be recorded in court but shall be in the form of an affidavit.

      Held that whether a witness shall be directed to file affidavit or be required to be present in court for recording of his evidence is a matter to be decided by the court in its discretion having regard to the facts of each case.

      Evidence of a witness to be taken by the Court or by the Commissioner.

      Order 18 Rule 4(2) gives the court the power to decide as to whether evidence of a witness shall be taken either by the court or by the Commissioner.

      An apprehension was raised to the effect that the court has no discretion and once it decides that the evidence will recorded by the Commissioner then evidence of other witnesses cannot be recorded in court.

      The hon'ble bench did not agree to the above contention. The Court has a discretion to either record the evidence in Court or through Commissioner or either of them.

      Order 18 Rule 4(3) provides that the evidence may be recorded either in writing or mechanically in the presence of the Judge or the Commissioner. The use of the word 'mechanically' indicates that the evidence can be recorded even with the help of the electronic media, audio or audio-visual, and whenever the evidence is recorded by the Commissioner it will be advisable that it should be done simultaneously,at least an audio recording of the statement of the witnesses so as to obviate any controversy at a later stage.

      Held by the court that Rule 17A has been deleted by the Amendment Act, 2002 with a view that unnecessarily applications are not filed primarily with a view to prolong the trial. The contention of the counsel as to deletion may cause hardship to the litigants was not accepted by the hon'ble court.

      Memorandum of Appeal.

      Rule 9 which was inserted in Order 41 states of "Registry of memorandum of appeal". The court from whose decree an appeal lies shall entertain the memorandum of appeal and shall endorse thereon the date of presentation and shall register the appeal in a book of appeal kept for that purpose. This book be called the register of appeal.
      It being a clear proposition of law that an appeal is to be filed under Order 41 Rule 1 in the court in which it is maintainable.

      Order 41 Rule 9 contemplates that a copy of memorandum of appeal which has been filed in the Appellate Court should also be presented before the court against whose decree the appeal has been filed and endorsement thereof shall be made by the decreeing court in a book called the Register of Appeals.

      The intention of the Legislature being that the court against whose decree an appeal has been filed should be made aware of the factum of the filing of the appeal which may or may not be relevant at a future date.

      Now just because a memorandum of appeal is not filed under Order 41 Rule 9 will not, to our mind, make the appeal filed in the appellate court as a defective one.

      The hon'ble court  hoped that the amendments made in the Code of Civil Procedure would help in expeditious disposal of cases in the trial courts and the appellate courts.

      The hon'ble apex court further held, that a copy of the judgment of the present matter/writ petition be sent to the Registrars of all the High Court’s so that necessary action can be taken by the respective High Courts and any writ petition pending in those High Courts can be formally disposed of.

      Thus the amendments made to the Code of Civil Procedure, 1908 by the Amendment Act 46 of 1999 and Amendment Act 22 of 2002 were upheld/guarded by the hon'ble apex court in the present Writ Petition (civil) 496 of 2002.

      Procedure is an enabling tool to achieve the objectives of equity and justice. It may not be easy to challenge the same by way of invoking the writ jurisdiction/s.

       

       


      Full Text:

      2002 (10) TMI 796 - Supreme Court

      Topics

      ActsIncome Tax