Bhagwati, J., in Ram Narain Sons Ltd. v. Assistant Commissioner of Sales Tax

2 SCR 483Reported decision1955#17133 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 139Section 142(1)Section 143(3)Section 147Section 148Section 14ASection 153A(1)(b)Section 37

Issues it is cited on

section 147(a)true and full disclosuresection 34(1)full and true disclosurefirst proviso to section 147material facts necessary for assessmentkelvinatormere change of opinionlive linksection 34income escaping assessmentcommercial expediency

Judgments citing Bhagwati, J., in Ram Narain Sons Ltd. v. Assistant Commissioner of Sales Tax

Btl Holding Co. Ltd, Faridabad vs. DCIT Central Circle-II, Faridabad

In the result, ITA No.7429/Del/2019 for A

ITA 7429/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Mar 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR
Section 139Section 147Section 148Section 153A

…ands as a proviso." Therefore it is to be construed harmoniously with the main enactment. (Per Das, C.J.) in Abdul Jabar Butt v. State of Jammu & Kashmir [(1957) SCR 51, 59]. Bhagwati, J., in Ram Narain Sons Ltd. v. Assistant Commissioner of Sales Tax [(1955) 2 SCR 483, 493] said: "It is a cardinal rule of interpretation that a proviso to a particular provision of a statute only embraces the field which is covered by the main provision. It carves out an exception to the main provision to which it has been enacted as a proviso and to no other." 11. Lord Macmillan in Madras & Southern Maharatta Railway Co. v. Bezwa…

Btl Holding Co. Ltd, Faridabad vs. DCIT Central Circle-II, Faridabad

In the result, ITA No.7429/Del/2019 for A

ITA 7428/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Mar 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR
Section 139Section 147Section 148Section 153A

…ands as a proviso." Therefore it is to be construed harmoniously with the main enactment. (Per Das, C.J.) in Abdul Jabar Butt v. State of Jammu & Kashmir [(1957) SCR 51, 59]. Bhagwati, J., in Ram Narain Sons Ltd. v. Assistant Commissioner of Sales Tax [(1955) 2 SCR 483, 493] said: "It is a cardinal rule of interpretation that a proviso to a particular provision of a statute only embraces the field which is covered by the main provision. It carves out an exception to the main provision to which it has been enacted as a proviso and to no other." 11. Lord Macmillan in Madras & Southern Maharatta Railway Co. v. Bezwa…

Btl Holding Co. Ltd, Faridabad vs. DCIT Central Circle-II, Faridabad

In the result, ITA No.7429/Del/2019 for A

ITA 7427/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Mar 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Ashish Tripathi, Sr. DR
Section 139Section 147Section 148Section 153A

…ands as a proviso." Therefore it is to be construed harmoniously with the main enactment. (Per Das, C.J.) in Abdul Jabar Butt v. State of Jammu & Kashmir [(1957) SCR 51, 59]. Bhagwati, J., in Ram Narain Sons Ltd. v. Assistant Commissioner of Sales Tax [(1955) 2 SCR 483, 493] said: "It is a cardinal rule of interpretation that a proviso to a particular provision of a statute only embraces the field which is covered by the main provision. It carves out an exception to the main provision to which it has been enacted as a proviso and to no other." 11. Lord Macmillan in Madras & Southern Maharatta Railway Co. v. Bezwa…

Asst. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Abir Infrastructure Private Limited, Hyderabad

In the result, the appeal of the revenue is dismissed in above terms

ITA 2068/HYD/2018[2010-11]Status: DisposedITAT Hyderabad11 Jun 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Asst. Commissioner Of Vs. Abir Infrastructure Pvt. Income-Tax, Ltd., Hyderabad. Central Circle – 1(3), Hyderabad. Pan – Aafc3608N (Appellant) (Respondent)

For Appellant: Shri H. SrinivasuluFor Respondent: Shri M. Dayasagar
Section 143(3)Section 147Section 148

…which it stands as a proviso. Therefore it is to be construed harmoniously with the main enactment. (Per Des, CJ) in Abdul Jaber Butt Vs State of Jammu and Kashmir (1957) SCR 51, 59 Bhagwati, J., in Ram Narain Sons Ltd Vs Asst. Commissioner of Sales Tax(1955) 2 SCR 483, said: It is a cardinal rule of interpretation that a proviso to a particular provision of a statute only embraces the field which is covered by the main provision. It carves out an exception to the main provision to which it has been enacted as a proviso and to no other. Lord Macmillan in Madras and Southern Maharatta Railway Co. Vs Bezwada Munici…

The Mavilayi Service Cooperative Bank Ltd vs. Commissioner of Income Tax Calicut

C.A. No.-007343-007350 - 2019Supreme Court12 Jan 2021

Bench: Us, The Assessing Officer Denied Their Claims For Deduction, Relying Upon Section 80P(4) Of The It Act, Holding That As Per The Audited Receipt & 2

Section 147Section 19Section 263Section 80PSection 80P(2)(a)Section 80P(4)

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 7343-7350 OF 2019 THE MAVILAYI SERVICE COOPERATIVE BANK LTD. & ORS. … Appellants Versus COMMISSIONER OF INCOME TAX, CALICUT & ANR. … Respondents WITH CIVIL APPEAL NO.8315 OF 2019 AND CIVIL APPEAL NO. OF 2021 (@ SLP(C) NO._________ OF 2021) (DIARY NO. 31268 OF 2019) J U D G M E N T R.F. Nariman, J. 1. I.A. Nos.192273 and 192277 of 2019 are allowed. Leave granted in the Special Leave Petition arising out of Diary No.31268 of 2019. 1 Digitally signed by Jayant Kumar Arora Dat…

Bhagwati, J., in Ram Narain Sons Ltd. v. Assistant Commissioner of Sales Tax (2 SCR 483) — Cited in 5 Judgments | BharatTax