11. In Ombalika Das v. Hulisa Shaw

4 SCC 539Reported decision2002#24831 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 155Section 2(14)Section 50CSection 56(2)(x)

Judgments citing 11. In Ombalika Das v. Hulisa Shaw

Clayking Minerals LLP, Mehsana vs. The ITO, Ward-5, Mehsana

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 82/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad27 May 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Hem Chhajed, ARFor Respondent: Shri Kalpesh Rupavatia, Sr. DR
Section 2(14)Section 56(2)(x)

…hered from the words which are used. It is only when the words used are ambiguous that they would stand to be examined and construed in the light of surrounding circumstances and constitutional principle and practice” 11. In Ombalika Das v. Hulisa Shaw [2002] 4 SCC 539, the Hon'ble Supreme Court at paragraph No.12, held as follows: Clayking Minerals LLP vs. ITO Asst.Year –2018-19 - 7– “Resort can be had to the legislative intent for the purpose of interpreting a provision of law, when the language employed by the legislature is doubtful or susceptible of meanings more than one. However, when the language is plain…

Religare Capital Markets Ltd., Noida vs. ACIT, New Delhi

ITA 1763/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Oct 2019AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr AdvoateFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 92C

…aghunath Rai Bareja). 46. Resort can be had to the legislative intent for the purpose of interpreting a provision of law, when the language employed by the legislature is doubtful or susceptible of meanings more than one. (Ombalika das v. Hulisa Shaw.: (2002) 4 SCC 539. Unless there is any ambiguity it would not be open to the Court to depart from the normal rule of construction which is that the intention of the Legislature should be primarily gathered from the words which are used. It is only when the words used are ambiguous that they would stand to be examined and construed in the light of surrounding circums…

M/S Religare Capital Markets Limited, New Delhi vs. DCIT, New Delhi

ITA 1881/DEL/2014[2009-10]Status: PendingITAT Delhi10 Oct 2019AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr AdvoateFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 92C

…aghunath Rai Bareja). 46. Resort can be had to the legislative intent for the purpose of interpreting a provision of law, when the language employed by the legislature is doubtful or susceptible of meanings more than one. (Ombalika das v. Hulisa Shaw.: (2002) 4 SCC 539. Unless there is any ambiguity it would not be open to the Court to depart from the normal rule of construction which is that the intention of the Legislature should be primarily gathered from the words which are used. It is only when the words used are ambiguous that they would stand to be examined and construed in the light of surrounding circums…

11. In Ombalika Das v. Hulisa Shaw (4 SCC 539) — Cited in 3 Judgments | BharatTax