Bihari Lal Jaiswal v. CIT

217 ITR 746Supreme Court of India1996#3351 most cited

What is Bihari Lal Jaiswal v. CIT authority for?

Allowing tax benefits when there's a violation of a statutory provision is against public policy and brings the law into ridicule. Regulatory inaction does not permit overlooking legislative intent.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2025.

Also referred to as

Bihari Lal Jaiswal v. CIT · 217 ITR 746 · SC · violation of statutory provision · public policy · tax benefits · regulatory inaction · legislative intent · section 12AB

Sections most often in play

Section 10(23C)Section 115BBESection 12ASection 12ABSection 139(1)Section 1959Section 68Section 69A
Read the full judgment

Issues it is cited on

section 17registration under section 12asection 12aasection 12absection 80gsection 37section 12asection 10section 12assistant commissionersection 80condonation of delay

Judgments citing Bihari Lal Jaiswal v. CIT

Commissioner of Income Tax vs. Ms. B.krishna Murthy AND Others

In the result, for the above reasons, we set aside the orders

ITTA/294/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…62 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481 [18] AIR 1984 SC 1703…

Commr.of I.T. Rkajahmundry vs. T.Rami Reddy and Ors

In the result, for the above reasons, we set aside the orders

ITTA/77/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…62 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481 [18] AIR 1984 SC 1703…

The Commissioner of income tax vs. M/s.Y.Ramulu and Others

In the result, for the above reasons, we set aside the orders

ITTA/197/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…62 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481 [18] AIR 1984 SC 1703…

The Commissioner of Income Tax-II vs. m/S.M.Ventakteswara Rao AND Others

In the result, for the above reasons, we set aside the orders

ITTA/126/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…62 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481 [18] AIR 1984 SC 1703…

The Commissioner of Income Tax vs. M/s GRK Prasad AND others

In the result, for the above reasons, we set aside the orders

ITTA/302/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…62 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481 [18] AIR 1984 SC 1703…

Commissioner of Income Tax, Rajahmundry vs. m/s Ganesh Arrack Contractors

In the result, for the above reasons, we set aside the orders

ITTA/305/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…62 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481 [18] AIR 1984 SC 1703…

The Commissioner of Income tax vs. M/s.V.Satyanrayana AND Others

In the result, for the above reasons, we set aside the orders

ITTA/227/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…62 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481 [18] AIR 1984 SC 1703…

Commissioner Ofincoemetax vs. M/S. V.Satyanarayana and Others

In the result, for the above reasons, we set aside the orders

ITTA/170/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…62 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481 [18] AIR 1984 SC 1703…

Commissioner of Income Tax vs. M/s Y.Ramakrishna and Others

In the result, for the above reasons, we set aside the orders

ITTA/169/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…62 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481 [18] AIR 1984 SC 1703…

Commissioner of Income Tax vs. M/S G.R.K.Prasad and Others

In the result, for the above reasons, we set aside the orders

ITTA/333/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 143(3)Section 260A

…62 [2] AIR 1961 SC 609 [3] AIR 1938 PC 75 : (1938) 6 ITR 414 [4] AIR 1969 SC 1352 [5] AIR 1972 SC 2563 [6] AIR 1977 SC 459 [7] AIR 1958 SC 795 [8] (1971) 3 SCC 52 [9] AIR 1957 SC 810 [10] AIR 1937 PC 133 [11] AIR 1973 SC 2266 [12] AIR 1977 SC 1788 [13] (1996) 217 ITR 746 (SC) [14] (1989) 178 ITR 31 (AP) [15] (1996) 219 ITR 330 (SC) [16] These two sections were inserted by the Finance Act, 1988, w.e.f. 01.4.1989 and were omitted by the Finance Act, 1992, w.e.f. 01.4.1994. [17] AIR 1977 SC 1481 [18] AIR 1984 SC 1703…

The Commissioner Of Income Tax, Vijayawada vs. M/s. Maruthi Wines

Accordingly the appeals filed by the Revenue are allowed, and

ITTA/493/2010HC Telangana07 Dec 2010

Bench: Or After Obtaining The Licence.

Section 260A

…the appeals filed by the Revenue are allowed, and the impugned orders of the Income Tax Appellate Tribunal are set aside. No costs. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 07.12.2010 vs [1] (1996) 217 ITR 746 [2] (2007) 6 SCC 555 [3] ITTA Nos.613 of 2006 and batch, dated 09.9.2010…

The Commissioner of Income Tax vs. M/s Durga Wines

Accordingly the appeals filed by the Revenue are allowed, and

ITTA/510/2010HC Telangana07 Dec 2010

Bench: Or After Obtaining The Licence.

Section 260A

…the appeals filed by the Revenue are allowed, and the impugned orders of the Income Tax Appellate Tribunal are set aside. No costs. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 07.12.2010 vs [1] (1996) 217 ITR 746 [2] (2007) 6 SCC 555 [3] ITTA Nos.613 of 2006 and batch, dated 09.9.2010…

The Commissioner of Income Tax vs. M/S Shalimar Wines

Accordingly the appeals filed by the Revenue are allowed, and the

ITTA/615/2006HC Telangana07 Dec 2010

Bench: Or After Obtaining The Licence. In The Income Tax Returns, For The Relevant Year, The Assessee Claimed Deduction In Respect Of The Salary & Interest Paid To The Partners. The Assessing Officer, Following The Judgment Of The Supreme Court In Biharilal Jaiswal V Commissioner Of Income Tax[1], Disallowed The Deduction. The Assessee Was, However, Successful Before The Income Tax Appellate Tribunal. The Revenue Has Now Come Forward With These Appeals Under Section 260A Of The Income Tax Act, 1961. Though The Notices Are Served On The Respondents, None Appears & Nobody Entered Appearance For Them. The Question Whether The Assessee Was Entitled To Claim Deduction Of Salary & Interest Paid To The Partners, In The Returns Was Considered By A Division Bench Of This Court In The Commissioner Of Income Tax V M/S.Swarna Bar & Restaurant[2]. There Is No Dispute That The Conclusion Therein Squarely Covers The Lis In These Cases. Following The Same, These

Section 260A

…ly the appeals filed by the Revenue are allowed, and the impugned orders of the Income Tax Appellate Tribunal are set aside. No costs. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 07.12.2010 vs [1] (1996) 217 ITR 746 [2] ITTA Nos.613 of 2006 and batch, dated 09.9.2010…

The Commissioner of Incometax vs. M/s. Swarna Wines

Accordingly the appeals filed by the Revenue are allowed, and

ITTA/237/2008HC Telangana07 Dec 2010

Bench: Or After Obtaining The Licence.

Section 260A

…the appeals filed by the Revenue are allowed, and the impugned orders of the Income Tax Appellate Tribunal are set aside. No costs. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 07.12.2010 vs [1] (1996) 217 ITR 746 [2] (2007) 6 SCC 555 [3] ITTA Nos.613 of 2006 and batch, dated 09.9.2010…

The Commissioner of Income Tax vs. M/s. Coromandel Wines

Accordingly the appeals filed by the Revenue are allowed, and the

ITTA/481/2010HC Telangana30 Nov 2010

Bench: Or After Obtaining The Licence.

Section 260A

…s filed by the Revenue are allowed, and the impugned orders of the Income Tax Appellate Tribunal are set aside. No costs. _______________ (V.V.S.RAO, J) _______________________________ (RAMESH RANGANATHAN, J) 30.11.2010 vs [1] (1996) 217 ITR 746 [2] ITTA Nos.613 of 2006 and batch, dated 09.9.2010…

Bihari Lal Jaiswal v. CIT (217 ITR 746) — Cited in 35 Judgments | BharatTax