AI Overview

AI Overview...

  • Searching Relevant Judgments - Main points and insights
  • Courts emphasize the importance of following proper legal procedures when conducting searches, including recording grounds of belief and obtaining warrants, supported by judgments such as K.L. Subbayya v. State of Karnataka and C.P. Kumar v. Muttappa VS State Of Karnataka - Karnataka.
  • The legality of search and seizure is upheld when provisions of relevant statutes like the Arms Act, Cr.P.C., and supporting judgments are adhered to, as seen in Sanjay v. Abdul Hayee VS State Of U. P. - Allahabad.
  • Prior judgments are referenced to establish the necessity of tangible evidence obtained during searches, especially for reassessment or further legal action, with specific mention of assessment procedures under tax laws (e.g., Section 132 of the Income Tax Act) PARVEZ AHMED SHAFEE SHAIKH MUMBAI vs DCIT CC-4(2) MUMBAI - Income Tax Appellate Tribunal, Kalu VS State Of Rajasthan - Rajasthan.
  • The requirement of 'reason to believe' before executing searches or seizures is a recurring judicial principle, supported by Supreme Court judgments, emphasizing that officers must have credible grounds to justify their actions Magnum Steel Ltd. VS Union of India - Madhya Pradesh.
  • Judicial observations highlight the importance of complying with specific statutory provisions such as Section 50 of the NDPS Act, which pertains to personal searches, and the relevance of judgments like Simarnjit Singh v. State of Punjab to determine proper conduct during searches Yogendra Kumar VS State Of U. P. Thru. Secy. Home Lko. - Allahabad, Addl. Commissioner of Police Security VS Dinesh Kumar - Delhi, Kalu VS State Of Rajasthan - Rajasthan.
  • The scope of search procedures varies depending on whether a search involves a person or premises, with courts clarifying that certain sections are only applicable in specific contexts, ensuring procedural correctness and safeguarding rights Rohit Sharma VS Chander Mohan Kalra, Huf - Delhi, State of H. P. VS Ranjit Ram - Himachal Pradesh.
  • Analysis and Conclusion
  • To search relevant judgments effectively, one must identify key legal provisions, such as Sections 50, 52A, and 153A, and examine supporting case law that underscores procedural requirements like 'grounds of belief' and 'reason to believe'.
  • Cross-referencing judgments across different statutes ensures comprehensive understanding of procedural standards for search and seizure.
  • Judicial rulings consistently reinforce that compliance with statutory procedures is vital to uphold the legality of searches, and any deviation can vitiate the proceedings or convictions.
  • Therefore, thorough research involves analyzing both statutory provisions and relevant case law to establish the legal framework governing searches, ensuring actions are justified, lawful, and properly documented.

Search Results for "How to Search Relevant Judgments"

Muttappa VS State Of Karnataka

2020 0 Supreme(Kar) 767 India - Karnataka

SHIVASHANKAR AMARANNAVAR

The court referred to relevant judgments to support the requirement for recording grounds of belief and obtaining warrants before ... The court referred to the judgments in K.L. Subbayya v. State of Karnataka, C.P. Kumar v. ... under Sections 53 and 54 of the Karnataka Excise Act, emphasizing the need for compliance with the procedures before conducting search ... This, therefore, renders the entire search without jurisdiction and as a logical corollary, vitiates the conviction. ... So, the requireme....

Abdul Hayee VS State Of U. P.

2023 0 Supreme(All) 1835 India - Allahabad

VIVEK KUMAR BIRLA, SURENDRA SINGH-I

Ratio Decidendi: The provisions of the Arms Act, Cr.P.C., and relevant judgments supported the legality of ... the search and seizure conducted by the police. ... Arms Act - Search and Seizure - Sections 3/4/25 Arms Act, Section 4/5 of Explosive Substances Act 1908 and ... The Court was dealing with appeals from the judgments [Sanjayv. ... Needless to say that Code of Criminal Procedure, 1973 extensively provides power for arrest, search and seizure covering all the circumstances as m....

PARVEZ AHMED SHAFEE SHAIKH MUMBAI vs DCIT CC-4(2)  MUMBAI

2024 Supreme(Online)(ITAT) 3303 India - Income Tax Appellate Tribunal (Mumbai Bench)

SHRI ABY T. VARKEY, JM, SHRI BR BASKARAN, AM

The previous relevant judgments were referred to uphold this position. ... Previous assessments can only be revisited with tangible evidence captured during a search. ... The Assessing Officer failed to establish 'incriminating material' for un-abated AY 2018-19 post search. ... The Ld AO will exercise normal assessment powers in respect of the six years previous to the relevant AY in which the search takes place. ... ) will have to be mandatorily issued to the person searched requiri....

Magnum Steel Ltd.  VS Union of India

2009 0 Supreme(MP) 1182 India - Madhya Pradesh

A.K.SHRIVASTAVA, S.SAMVATSAR

The court referred to judgments emphasizing the necessity of 'reason to believe' before conducting a search or seizure. ... Ratio Decidendi: The court referred to judgments emphasizing the necessity of 'reason to believe' before conducting a search ... The key issue was whether the officer conducting the raid had a 'reason to believe' as required by the relevant acts. ... In paragraph 14 of the aforesaid judgment, the Apex Court has held that we are therefore of opinion that the power....

Rohit Sharma VS Chander Mohan Kalra, Huf

2018 0 Supreme(Del) 467 India - Delhi

JAYANT NATH

There are some relevant observations made by the Supreme Court regarding the search of truth. The following judgments are noteworthy:- ... In Garib Singh v. ... Opinion as to handwriting, when relevant. ... I may now look at the relevant evidence on this issue. ... 28. ... In this way the opinion of the deponent whether expert or other is subjected to scrutiny and although relevant to start with becomes probative. ... We really need not reiterate various judgments whi....

PARVEEN TAYAL FARIDABAD vs DCIT  CENTRAL CIRCLE-II  FARIDABA

2024 Supreme(Online)(ITAT) 2668 India - Income Tax Appellate Tribunal (Delhi Bench)

KUL BHARAT, JM, M.BALAGANESH, AM

Section 132 of the Act, notice under Section 153 A (1) will have to be mandatorily issued to the person searched requiring him to file returns for six Ays immediately preceding the previous year relevant to the AY in which the search takes place. ii. ... Once a search takes place under Section 153A is to bring under tax the undisclosed income which is found during the course of search or pursuant to search or requisition. ... If the submission on behalf of the Revenue that in case of search....

Yogendra Kumar VS State Of U. P. Thru.  Secy.  Home Lko.

2024 0 Supreme(All) 204 India - Allahabad

KARUNESH SINGH PAWAR

The court also referenced relevant Supreme Court judgments to support its decision. ... Section 52A - The court discussed the non-compliance of Section 50 and Section 52A of the NDPS Act, emphasizing the requirement for search ... He has further placed reliance on the judgment of the Supreme Court passed in the case of "Simarnjit Singh v. State of Punjab, 2023 SCC OnLine SC 906", wherein the Court while relying on the judgment of "Union of India v. ... Learned counsel for the applicant in support of his....

Addl.  Commissioner of Police Security VS Dinesh Kumar

2023 0 Supreme(Del) 715 India - Delhi

V. KAMESWAR RAO, ANOOP KUMAR MENDIRATTA

After considering certain relevant judgments on the subject, including another point raised in the case regarding the offer of search as required under Section 50 of the NDPS Act, the learned judge came to the conclusion that the accused has to be acquitted on the grounds, mentioned above. ... dated February 15, 2002 by learned ASJ only on account of difference in quantity of sample sent to CFSL and on the point of search as required under Section 50 of NDPS Act. ... In the background of the judgment of....

Kalu VS State Of Rajasthan

2021 0 Supreme(Raj) 923 India - Rajasthan

MAHENDAR KUMAR GOYAL

The court also referred to relevant judgments to support its decision. ... only and did not extend to the search of premises. ... Summary of Acts and Sections: The court discussed the provisions of Section 50 of the NDPS Act and its applicability to personal search ... It requires to be noticed that the question of compliance or non- compliance with Section 50 of the NDPS Act is relevant only where search of a person is involved and the said Section is not applicable nor attracted wher....

State of H. P.  VS Ranjit Ram

2010 0 Supreme(HP) 1083 India - Himachal Pradesh

R.B.MISRA, SURINDER SINGH

the search of a person is involved and not applicable where no search of a person is involved. ... Ratio Decidendi: The court emphasized that the compliance or non-compliance of Section 50 of the Act is relevant only where ... It also applied the ratio of previous judgments to convict the Respondent under Section 20(b) of the Act. ... In fact, the question of compliance or non-compliance of Section 50 of the Act is relevant only where search of a person is involved and said Section is....

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