(1976) 4 SCC 643; Tarulata Syam v. Commissioner of Income-tax, West Bengal, AIR 1977 SC 1802

Neelu Analjit Singh, New Delhi vs. Addl.CIT, Special Range-9, New Delhi

In the result, appeal filed by the assessee is partly allowed with above directions

Bench: Shri H. S. Sidhu & Shri Prashant Maharishimrs. Neelu Analjit Singh, Vs. The Addl. Commissioner Of 15, Dr. Apj Abdul Kalam Road, Income Tax , New Delhi Special Range-9, Pan: Aatps06882D New Delhi (Appellant) (Respondent)

…eason that why the order of coordinate bench in case of the husband of the appellant partially should not be applied. b. He referred to the decision of the honourable Supreme Court in case of Srimati Tarulata Shyam & Others V Commissioner of income tax (1977) 3 SCC 305. He referred to paragraph number 35 of that decision and stated that there appears to be no justification to depart from the normal rule of construction according to which the intention of the legislature is primarily to be gathered from the words used in the statute. He submitted that one has to look in taxing act merely at what is clearly sale. T…