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1 - 10 of 29 (0.68 seconds)The Income Tax Act, 1961
T. Arivandandam vs T. V. Satyapal & Another on 14 October, 1977
7.8. Thus, considering the over all facts and circumstance of the
case, the suit filed by the plaintiff is vexatious, frivolous and nothing but
an abuse of process of law and court. Considering the law laid down by
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S.A.No.314 of 2023
the Hon'ble Supreme Court in catena of decisiions referred above, more
particularly in the case of T.Arivanantham (supra), in which it is
pointed out that the suit being vexatious and frivolous, the plaint is
required to be rejected in exercise of powers under Order 7 Rule 11 CPC.
In the above referred judgment, it is pointed out that, “the ritual of
repeating a word or creation of an illusion in the plaint can certainly be
unravelled and exposed by the Court while dealing with an application
under Order 7 Rule 11 (a) CPC”. As observed herein above, the plaint
is vexatious , frivolous, merit less and nothing but an abuse of process of
law and Court. Therefore, this is a fit case to exercise the powers under
Order 7 Rule 11(d) CPC. The first appellate court had materially erred in
not rejecting the plaint in exercise of powers under Order 7 Rule 11(d)
CPC.
Punjab National Bank vs Mrs.J.Samsath Beevi on 2 March, 2010
8.2. This Court in the case of Punjab National Bank vs. J. Samasth
Beevi ((2010) 3 CTC 310) has observed as follows:
Section 33 in The Income Tax Act, 1961 [Entire Act]
Section 29 in The Income Tax Act, 1961 [Entire Act]
Section 84 in The Income Tax Act, 1961 [Entire Act]
The Securitisation And Reconstruction Of Financial Assets And Enforcement Of Security Interest Act, 2002
S. M. Jakati & Another vs S. M. Borkar & Others on 24 September, 1958
2. S.M. Jakati & Another vs. S.M. Borkar & Ors
reported in AIR 1959 SC 282.
Shipping Corporation Of India Ltd vs Machado Brothers & Ors on 25 March, 2004
4. Shipping Corporation of India Ltd., vs. Machado Brothers &
others reported in (2004) 11 SCC 168.