ChandavarkarSitaRatna Rao v. Ashalata S. Guram

4 SCC 447Reported decision1986#6085 most cited

What is ChandavarkarSitaRatna Rao v. Ashalata S. Guram authority for?

A non-obstante clause at the beginning of a section gives it overriding effect over other provisions of the Income-tax Act.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

Chandavarkar Sita Ratna Rao v Ashalata S. Guram · 4 SCC 447 · non-obstante clause · overriding effect · Income-tax Act

Judgments citing ChandavarkarSitaRatna Rao v. Ashalata S. Guram

Assistant Commissioner of Income Tax vs. Shelf Drilling Ron Tappmeyer Limited

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 144CSection 153Section 153(1)Section 44B

…ned the enactment following it will have its full operation or that the provisions embraced in the non obstante clause would not be an impediment for an operation of the enactment.’ [As observed in Chandavarkar Sita Ratna Rao v. Ashalata S. Guram, (1986) 4 SCC 447, at pp. 477-78, para 67.] 84. Although a non obstante clause must be allowed to operate with full vigour, its effect is limited to the extent intended by the legislature. In Icici Bank Ltd. v. Sidco Leathers Ltd. [Icici Bank Ltd. v. Sidco Leathers Ltd., (2006) 10 SCC 452] a two- Judge Bench of this Court held that a non obstante clause…

The Bank of Rajasthan Ltd vs. Commissioner of Income Tax

Appeals are dismissed

C.A. No.-003291-003294 - 2009Supreme Court16 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 18Section 19Section 20Section 21

…2024 INSC 781 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 3291­3294 OF 2009 Bank of Rajasthan Ltd. … Appellant versus Commissioner of Income Tax … Respondent with Civil Appeal Nos.11200­11201 of 2024 (Arising out of S.L.P. (C) Nos. 1445­1446 of 2021) Civil Appeal No.11202 of 2024 (Arising out of S.L.P. (C) No. 4843 of 2020) Civil Appeal No.11203 of 2024 (Arising out of S.L.P. (C) No. 7055 of 2021) Civil Appeal No.11204 of 2024 (Arising out of S.L.P. (C) No. 7404 of 2021) Civil Appeal No.11205 of 2024 (Arising out o…

The Commissioner of Income Tax vs. M/s. Idea Cellular Limited

ITTA/11/2021HC Telangana19 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Principal Commissioner of Income Tax-1 vs. Dimple Murarka

ITA/11/2021HC Orissa21 Jul 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Pr Commissioner of Income Tax Central II vs. M/S Sharp Mint Limited

The appeals are disposed of in the aforesaid terms

ITA/13/2021HC Delhi07 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 124Section 57

…n intra- court appeal against an order of a Single Judge who sustained the decision of the Executing Court dismissing an application for setting aside a court auction while exercising appellate jurisdiction. 6 Union of India v Aradhna Trading Co. (2002) 4 SCC 447 7 South Asia Industries (P) Ltd. v S.B. Sarup Singh (1965) 2 SCR 756 8 Vinita M. Khanolkar v Pragna M. Pai (1998) 1 SCC 500 9 Sharda Devi v State of Bihar (2002) 3 SCC 705 10 Subal Paul v Malina Paul 2003 10 SCC 361 Signed By:VIPIN KUMAR RAI Signing Date:19.05.2023 13:34:08 Signature Not Verified 2023:DHC:3426-DB RFA(OS)(COMM) 8/2021…

Jalaram Industries vs. Union of India

WP/6114/2020HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…other articles of the Constitution, or that the other articles shall not be an impediment to the operation of Article 278……” On the same lines is the decision of the Apex Court in Chandravarkar Seetharathna Rao v. Ashalatha S. Guram reported in (1986) 4 SCC 447 which reiterates the above position while explaining that the effect of “notwithstanding” clause would merely amount to declaring that inspite of the provision mentioned in the non-obstante clause the provision would have its full operation. 33 Para 67 of the judgment reads as follows: 67. A clause beginning with the expression…

Thrishul Zarda Pouches vs. Union of India

WP/713/2020HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…other articles of the Constitution, or that the other articles shall not be an impediment to the operation of Article 278……” On the same lines is the decision of the Apex Court in Chandravarkar Seetharathna Rao v. Ashalatha S. Guram reported in (1986) 4 SCC 447 which reiterates the above position while explaining that the effect of “notwithstanding” clause would merely amount to declaring that inspite of the provision mentioned in the non-obstante clause the provision would have its full operation. 33 Para 67 of the judgment reads as follows: 67. A clause beginning with the expression…

Harsh International Flavour vs. Union of India

WP/6122/2020HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…other articles of the Constitution, or that the other articles shall not be an impediment to the operation of Article 278……” On the same lines is the decision of the Apex Court in Chandravarkar Seetharathna Rao v. Ashalatha S. Guram reported in (1986) 4 SCC 447 which reiterates the above position while explaining that the effect of “notwithstanding” clause would merely amount to declaring that inspite of the provision mentioned in the non-obstante clause the provision would have its full operation. 33 Para 67 of the judgment reads as follows: 67. A clause beginning with the expression…

Fast Track Packers Private Limited vs. Union of India

WP/52374/2019HC Karnataka04 Jan 2022

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 5

…other articles of the Constitution, or that the other articles shall not be an impediment to the operation of Article 278……” On the same lines is the decision of the Apex Court in Chandravarkar Seetharathna Rao v. Ashalatha S. Guram reported in (1986) 4 SCC 447 which reiterates the above position while explaining that the effect of “notwithstanding” clause would merely amount to declaring that inspite of the provision mentioned in the non-obstante clause the provision would have its full operation. 33 Para 67 of the judgment reads as follows: 67. A clause beginning with the expression…

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

…must be understood to have been incorporated in the enactment by the legislature by way of abundant caution and not by way of limiting the ambit and scope of the operative part of the enactment.‖ 40. In Chandavarkar Sita Ratna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] this Court stated that: (SCC pp. 477-78, para 67) ―67. … the expression ‗notwithstanding anything contained in this Act.… is more often than not appended to a section in the beginning with a view to give the enacting part of the section in case of conflict an overriding effect over the provision of the Act or the contract mentioned in the non obst…

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

…must be understood to have been incorporated in the enactment by the legislature by way of abundant caution and not by way of limiting the ambit and scope of the operative part of the enactment.‖ 40. In Chandavarkar Sita Ratna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] this Court stated that: (SCC pp. 477-78, para 67) ―67. … the expression ‗notwithstanding anything contained in this Act.… is more often than not appended to a section in the beginning with a view to give the enacting part of the section in case of conflict an overriding effect over the provision of the Act or the contract mentioned in the non obst…

Sumati Kumar Kasliwal, Indore vs. Assistant Commissioner of Income Tax, (Central)-1, Indore

ITA 472/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

M/S Nishant Finance Pvt.Ltd, Indore vs. Assistant Commissioner of Income Tax-Central (I), Indore

ITA 470/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

Shrimati Sharda Kasliwal, Indore vs. Assistant Commissioner of Income Tax- Central (I), Indore

ITA 469/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

M/S Pumarth Infrastructure Pvt.Ltd., Indore vs. Assistant Commissioner of Income Tax (Central)-1, Indore

ITA 468/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

Manoj Kasliwal, Indore vs. Assistant Commissioner of Income Tax- Central (1), Indore

ITA 466/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

Parth Kasliwal, Indore vs. Assistant Commissioner of Income Tax- Central (I), Indore

ITA 465/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

Dyputi Commissioner of Income Tax (Central)-1, Indore vs. M/S Pumarth Infrastructure Pvt. Ltd., Indore

ITA 452/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

Srei Alternative Investment Managers Ltd., Kolkata vs. ITO, (International Taxation), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 384/KOL/2016[2011-2012]Status: DisposedITAT Kolkata13 Sept 2017AY 2011-2012
For Appellant: Shri Vinod Kumar Dubey, FCA, ld.ARFor Respondent: Shri N.B. Som, Addl. CIT, ld. Sr.DR
Section 200ASection 206A

…rrides other provisions of the ITA for it begins with a non obstante clause "Notwithstanding anything contained in the any other provisions in this Act". The Hon'ble Supreme Court in the case of ChandavarkarSitaRatnaRao v. Ashalata S. Guram reported in [1986] 4 SCC 447, explained the scope of non­obstante clause in the following words: "A clause beginning with the expression "notwithstanding anything contained in this Act or in some particular provision in the Act or in some particular Act or in any law for the time being in force, or in any contract" is more often than not appended to a section in the beginning…

ChandavarkarSitaRatna Rao v. Ashalata S. Guram (4 SCC 447) — Cited in 19 Judgments | BharatTax