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Various Legal Phrases Used in Law:-

1.Anything which you cannot do directly that you cannot do directly
2.Deeming fiction cannot be stretched beyonyd the purpose for which it is created
3.The words used in Law are not used for Nothing
4.To invoke Provision : To make use of particular provision
5.Ipso Facto: By this fact alone or because of this matter alone
6.'MAY' may be treated as 'SHALL' but 'SHALL' shall not be treated as 'MAY'
7.Tenable: Acceptable in law
8.Redundant Provision : Out of Force or Outdated Provision
9.Quasi : Almost Similar to
10.Quasi Criminal: Almost equal to criminal
11.Jurisprudence: Law relating to particular matter
12.Mensrea: Guilty Mind
13.Ibid: As printed earlier
14.Suo Moto: On its own
15.Prima Facie: On its face
16.Non est: What is not in existence / Non existing thing
17.Call in question: To challenge
18.De Nova: Completely New
19.Sine quo non: Most essential thing
20.Purposes of this Act: Proceeding mustbe pending
21.Reason to believe Vs Reason to suspect: Refer various caselaws
22.Derived from & attributable to: Derived from refers to direct connection with aparticular matter whereas attributable to refers to an indirect connection
23.Mutatis Mutandis: After making necessary changes as may be required
24.Discovery Vs Detection: Discovery is made by the assessee whereas detectionisdone by the Assessing Officer
25.To Quash: The process of cancelling the proceeding of Assessing Authorities byJudicial Authorities
26.So far as may be: To the extent possible
27.Travisity of Justice : A ridiculous interpretation of a very serious statement,making amockery of a very serious matter
28.To impugne : To challenge
29.Save as otherwise provided : Except tothe extent as oppositely provided
30.If one section is overriding the other section : Use Words "Not withstandinganything contained in ……
"31.If one section is superceded by the other section : Use words "Save as otherwiseprovided……….."32.Other provisions apply in General way:Use words "Without prejudice to theprovisions ……………..
"33.Reckoned : Recognised, Counted, Calculated
34.Doctrine of Merger: When an order passed by the lower authority is superceded bythe higher authority
35.Doctrine : Principle or saying in general acceptance
36.In Pari Material Pavi Causa: Same material, same content {Eg. Sec. 24B of ITAct,1922 is Pari Material with Sec. 159 of IT Act, 1961. In such a case a judgement givenin respect of section 24B would be valid in respect of sec. 159}
37.Per se : By itself
38.Cy Press : As near as possible
39.Tax is always charged, Interest is levied and Penalty is imposed40 Deductions are admissible, Relief is granted.
41.Return is always furnished, Assessment order is made / passed.
42.De hors : Independent of
43.Order of Injunction of HC : Stay order.
44.Several Liability means separate liability. [Refer sections 168(3), 171(7), 179(1)178(5) & 188A.]
45.Legatee is a person for whose benefit there exists an asset of a deceased
46.Locus Standi : Directly involved in relation or deal.
47.Garnishee Proceeding : The proceeding which gives Govt. the right to attach (i.e.forcibly take over) any asset from a person who is defaulter.
48.Vitiate Proceedings : To make proceedings null, void.
49.Inter alia : Among other things.
50.Audit Altream partem : It is a principle of natural justice. According to this principle,which is the principle in every civilized jurisprudence, a person against whom anyaction is sought to be taken or a person whose rights or interests are to be affectedshould be given a reasonable opportunityto defend himself.
51.Resjudicata : [Once the decision of HC comes then on that same point again appealcannot be made.] The issue of Law whichhas been already decided shall not bepleaded for review.
52.In Limine : At the outset (i.e. at the beginning)
53.Suspended animus : An order under Appeal is not subject to any action by anyauthority till the order disposing of the appeal is available.
54.Subjudice : Under an appeal to a court,decision awaited.
55.Adjudicate : Consider for judgement. Acourt adjudicates means gives its decision ona particular matter.
56. Akin : Similar to; of the same typeCoterminus : Similar to; of the same type
57.Impediment : Obstacles or Hindrance.
58.Sine Di: For indefinite period.
59. To deduce : Logically come to the conclusion.
60.Purview : Scope
61.Bounty : Additional Advantage
62.Ad Hoc : Without any particular rate, percentage, proportion.
63.Ad infinitum : Without any Time limit.
64.Ad interim : In the Mean Time
65.Bonafide : Genuine
66.Surmises : Presumptions, own assumptions
67.Defacto : Infact
68.Defjure : In Law, irrespective of whatever the facts.
69.Ejusdem Generis : Of the same kind
70.Ex-gratia : As a matter of grace ir favour
71.Ignorantia Legis known excusat : Ignorance of law is not excused
72.Mesne Profit : Profit earned by somebody by wrongful possession of property.
73.Modus Operandi : Mode of Operation /Manner of working
74.Nexus : Close connection link.
75.Onus probandi : Onus of proof / The burden of Proof.
76.Non obnstante clause : That provisionhas superceding effect on any other provision
77. Raison D'etre : Reason or justification for existence.
78.Ratio Decidendi : Reason for deciding / Grounds for decision
79.Suijuris : of his own right.
80.Assessee engaged in ……………. : The activity should have started
81.Option Vs Discretion : Whenever choices is available to the assessee in respect ofany matter. Law uses the word at his option - for eg:1. Sec 11(11) - Explanation to Sec. 11 (1)2. Sec. 23(4)
82.amicus curiae : Friend of court; one who voluntarily or on invitation of the court, andnot on instructions of any party, helps thecourt in any judicial proceedings alteram : hear the other side. Both sides should be heard before a decision isarrived at
84.caveat emptor : let the purchaser beware. A ---------- implying that the buyer mustbe cautious, as the risk is his and not thatof the seller.
85.cestui que trust : a beneficiary under atrust, the person for whose benefit the trust iscreated
86.ex officio : by virtue of an office.
87.ex parte : exkpression used to signify something done or said by one person not in thepresence of his opponent.
88.fait accompli : An accomplished act.
89.obiter diccum : an opinion of law not necessary to the decision. An exspression ofopinion (formed) by a judge on a question immaterial to the ratio decidendi, andunnecessary for the decision of the particular case. It is no way binding on any court,but may receive attention as being an opinion of the high authority.
90.pendente lite : during litigation.
91. per incuriam : through carelessness, through inadvertence. A decision of the court isnot binding precedent if given peer incuriam, that is, without the court's attention havingbeen drawn to the relevant authorities, or statutes.
92. pro tanto : to that extent, for so much, for as much as may be.
93. quid pro quo : the giving of one thing of value for another thing of value; one fortheother; thing given as compensation.
94. Ratio Decidendi : Reason for deciding / Grounds for decision
95. res integra : an untouched matter; a point without a precedent; a case of novelimpression.
96 rule njsi : a rule to show cause why a party should not do a certain act, or why theobject of the rule should not be enforced.
97 in personam : against the person; an act or preceeding done or directed withreference to no specific person or with reference to all whom it might concern.
98 in rem : an act / proceeding done or directed with reference to no specific person orwith refernce to all whom it might concern.
99 inter vivos : between living persons.
100 intestate : a person is deemed to die intestate in respect of property of which he or shehas not made a testamentary disposition ("will") capable of taking effect.
101 intra vires : within the powers; within the authority given by law.
102 ipse dixit : he himself said it; there is no other authority.
103 ipso jure : by the law itself ; by the mere operation of law.
104 lis pendens : a pending suit.
105 rule absolute : when, having heard counsels, court directs the performance of that actforthwith.
106 sine die : without delay.
107 stare decisis : to stand by things decided; to abide by precedents where the samepoints come again in litigation.
108 status quo : existing condition.
109 sub judice : before a judge or court; pending decision of a competent court.
110 ultra vires : beyond one's power..


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