448 ITR 594 (SC) New Noble Educational Society v. CCIT

100 ITR 698Supreme Court of India1975#2267 most cited

What is 448 ITR 594 (SC) New Noble Educational Society v. CCIT authority for?

Where a word in a statute is unambiguous and capable of only one meaning, it must be given effect in its own terms, without importing external rules of interpretation.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 1992 to 2025.

Also referred to as

New Noble Educational Society v. CCIT · 448 ITR 594 SC · unambiguous statutory language · unequivocal statutory meaning · rule of interpretation · plain meaning rule · statutory construction

Sections most often in play

Section 143(3)Section 148Section 250Section 147Section 153ASection 153DSection 5Section 68

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 245csettlement applicationsection 245d(4)section 153(4)section 135asection 144basection 245dsection 244

Judgments citing 448 ITR 594 (SC) New Noble Educational Society v. CCIT

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1111/CHNY/2017[2007-2008]Status: DisposedITAT Chennai31 Aug 2017AY 2007-2008

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…ble a priori to state what is reasonable as such in all cases. You must have the particular facts of each case established before you can ascertain what is reasonable under the circumstances.” Raja JagdambikaPratapNarain Singh v. Central Board of Direct Taxes 100 ITR 698 SC At the first flush it may seem that the assessee’s agricultural income having been taxed illegally, a refund was obligatory and the fanatical insistence on the legal” pound of flesh “based on limitation and finality was not to be expected from a party like the State. Indeed, one might go to the extent of quoting the cynical words of the ancie…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1110/CHNY/2017[2006-2007]Status: DisposedITAT Chennai31 Aug 2017AY 2006-2007

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…ble a priori to state what is reasonable as such in all cases. You must have the particular facts of each case established before you can ascertain what is reasonable under the circumstances.” Raja JagdambikaPratapNarain Singh v. Central Board of Direct Taxes 100 ITR 698 SC At the first flush it may seem that the assessee’s agricultural income having been taxed illegally, a refund was obligatory and the fanatical insistence on the legal” pound of flesh “based on limitation and finality was not to be expected from a party like the State. Indeed, one might go to the extent of quoting the cynical words of the ancie…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1109/CHNY/2017[2005-2006]Status: DisposedITAT Chennai31 Aug 2017AY 2005-2006

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…ble a priori to state what is reasonable as such in all cases. You must have the particular facts of each case established before you can ascertain what is reasonable under the circumstances.” Raja JagdambikaPratapNarain Singh v. Central Board of Direct Taxes 100 ITR 698 SC At the first flush it may seem that the assessee’s agricultural income having been taxed illegally, a refund was obligatory and the fanatical insistence on the legal” pound of flesh “based on limitation and finality was not to be expected from a party like the State. Indeed, one might go to the extent of quoting the cynical words of the ancie…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1108/CHNY/2017[2004-2005]Status: DisposedITAT Chennai31 Aug 2017AY 2004-2005

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…ble a priori to state what is reasonable as such in all cases. You must have the particular facts of each case established before you can ascertain what is reasonable under the circumstances.” Raja JagdambikaPratapNarain Singh v. Central Board of Direct Taxes 100 ITR 698 SC At the first flush it may seem that the assessee’s agricultural income having been taxed illegally, a refund was obligatory and the fanatical insistence on the legal” pound of flesh “based on limitation and finality was not to be expected from a party like the State. Indeed, one might go to the extent of quoting the cynical words of the ancie…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1107/CHNY/2017[2003-2004]Status: DisposedITAT Chennai31 Aug 2017AY 2003-2004

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…ble a priori to state what is reasonable as such in all cases. You must have the particular facts of each case established before you can ascertain what is reasonable under the circumstances.” Raja JagdambikaPratapNarain Singh v. Central Board of Direct Taxes 100 ITR 698 SC At the first flush it may seem that the assessee’s agricultural income having been taxed illegally, a refund was obligatory and the fanatical insistence on the legal” pound of flesh “based on limitation and finality was not to be expected from a party like the State. Indeed, one might go to the extent of quoting the cynical words of the ancie…

Rajalakshmi Vettrivel, New Delhi vs. ACIT, Chennai

In the result, all the six appeals of the assessee are dismissed

ITA 1106/CHNY/2017[2002-2003]Status: DisposedITAT Chennai31 Aug 2017AY 2002-2003

Bench: Shri Chandra Poojari

For Appellant: Mr.B.Sagadevan, JICIT, D.R
Section 144Section 153CSection 234A

…ble a priori to state what is reasonable as such in all cases. You must have the particular facts of each case established before you can ascertain what is reasonable under the circumstances.” Raja JagdambikaPratapNarain Singh v. Central Board of Direct Taxes 100 ITR 698 SC At the first flush it may seem that the assessee’s agricultural income having been taxed illegally, a refund was obligatory and the fanatical insistence on the legal” pound of flesh “based on limitation and finality was not to be expected from a party like the State. Indeed, one might go to the extent of quoting the cynical words of the ancie…

M/S. Avalon Business Associates, New Delhi vs. ITO, New Delhi

In the result, appeal filed by the assessee stands allowed

ITA 7030/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Dec 2016AY 2010-11

Bench: Shri L. P. Sahu & Smt. Beena A. Pillai

For Appellant: Ms.Rashmi Chopra, AdvFor Respondent: Mr. Rajesh Kumar, Sr. DR
Section 10BSection 14Section 143Section 143(2)Section 144Section 145

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI L. P. SAHU, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No. 7030/Del/2014 (Assessment Year 2010-11) Avalon Business Associates F-31A, Moti Nagar, New Delhi. GIR / PAN : AAOFA4380M ……(Appellant) Versus Income Tax Officer Ward- 25(3), New Delhi. …..(Respondent) Appellant by : Ms.Rashmi Chopra, Adv. Mr. Ruchesh Sinha, Adv. Respondent by : Mr. Rajesh Kumar, Sr. DR. Date of hearing : 28.11.016 Date of Pronouncement : 16.12.2016 ORDER PER BEENA A. PILLAI, JM: 1. The present appeal has been filed by the ass…

Commissioner of Income Tax-III vs. M/S. Calcutta Knitwears, Ludhiana

C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B

…read in, nothing is to be implied; one can only look fairly at the language used and nothing more and nothing less. (J. Srinivasa Rao v. Govt. of A.P. and Anr. 2006(13) SCALE 27, Raja Jagadambika Pratap Narain Singh v. C.B.D.T., [1975] 100 ITR 698(SC)) 35. It is also trite that while interpreting a machinery provision, the courts would interpret a provision in such a way that it would give meaning to the charging provisions and that the machinery provisions are liberally construed by the courts. In Mahim Patram Private Ltd. v. Union of India (UOI) and Ors., (2007)…

Commissioner of Income Tax-III vs. M/S. Calcutta Knitwears, Ludhiana

C.A. No.-003958-003958 - 2014Supreme Court12 Mar 2014
Section 132Section 158B

…read in, nothing is to be implied; one can only look fairly at the language used and nothing more and nothing less. (J. Srinivasa Rao v. Govt. of A.P. and Anr. 2006(13) SCALE 27, Raja Jagadambika Pratap Narain Singh v. C.B.D.T., [1975] 100 ITR 698(SC)) 35. It is also trite that while interpreting a machinery provision, the courts would interpret a provision in such a way that it would give meaning to the charging provisions and that the machinery provisions are liberally construed by the courts. In Mahim Patram Private Ltd. v. Union of India (UOI) and Ors., (2007)…

Commissioner of Income-Tax(Central) vs. M/S. Gwalior Rayon Silk Mfg.(Wvg.)Co.Ltd

The appeal is partly allowed

C.A. No.-002916-002916 - 1980Supreme Court29 Apr 1992
For Respondent: GWALIOR RAYON SILK MANUFACTURING CO. LTD
Section 256(1)Section 256(2)Section 32

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 10 PETITIONER: C.I.T., BOMBAY Vs. RESPONDENT: GWALIOR RAYON SILK MANUFACTURING CO. LTD. DATE OF JUDGMENT29/04/1992 BENCH: RAMASWAMY, K. BENCH: RAMASWAMY, K. KASLIWAL, N.M. (J) CITATION: 1992 AIR 1782 1992 SCR (2)1017 1992 SCC (3) 326 JT 1992 (3) 158 1992 SCALE (1)1000 ACT: Income Tax Act 1961 : Section 32. Income Tax (Fourth Amendment) Rules 1983. Depreciation allowance-Nature and object of. Roads and drains-Land within factory premises-Necessary adjuncts to factory buildings-Treated as ‘buildi…