CIT v. Ajax Products Ltd.

55 ITR 741Supreme Court of India1965#1821 most cited

What is CIT v. Ajax Products Ltd. authority for?

A taxing statute must be strictly construed: the subject is not to be taxed unless the charging provision clearly and explicitly imposes the obligation, without room for intendment or implication. There is no equity about a tax, and nothing is to be read into or implied within the language used.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Also referred to as

CIT v. Ajax Products Ltd. · 55 ITR 741 · strict construction taxing statutes · interpretation Income Tax Act · charging provision · no equity in tax · tax liability must be clear · subject not taxed unless clearly stated · Section 69B interpretation · Rowlatt J. principle

Sections most often in play

Section 142ASection 143(3)Section 144BASection 153ASection 153DSection 23(1)(a)Section 23(1)(c)Section 23(2)(a)

Issues it is cited on

income-tax officerunexplained investmentsection 23section 142section 139undisclosed incomeprevious yearsection 132section 142(1)section 69condonation of delaysection 143(1)

Judgments citing CIT v. Ajax Products Ltd.

ACIT, Corporate Circle-1(2), Bhubaneswar vs. M/S. Orissa Power Generation Corporation Ltd., Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 288/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ly at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to tax. Nothing is to be read in, nothing is to be implied." was approved by Hon'ble Supreme Court in CIT vs. Ajax Products Ltd. [1965] 55 ITR 741 (SC) and CIT vs. Shahzada Nand & Sons 11966] 60 ITR 392 (SC). In view of the foregoing, the contention of the Assessee; that if this claim is not allowed in this year, it will cause hardship to the Assessee because the aforesaid claim of Rs. 1,60,00,000/- towards ad-hoc provision on account of pay revision has not been claimed by the assessee in t…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 267/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Sept 2022AY 2011-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ly at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to tax. Nothing is to be read in, nothing is to be implied." was approved by Hon'ble Supreme Court in CIT vs. Ajax Products Ltd. [1965] 55 ITR 741 (SC) and CIT vs. Shahzada Nand & Sons 11966] 60 ITR 392 (SC). In view of the foregoing, the contention of the Assessee; that if this claim is not allowed in this year, it will cause hardship to the Assessee because the aforesaid claim of Rs. 1,60,00,000/- towards ad-hoc provision on account of pay revision has not been claimed by the assessee in t…

ACIT, Corporate Circle-1(2), Bhubaneswar vs. M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 175/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ly at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to tax. Nothing is to be read in, nothing is to be implied." was approved by Hon'ble Supreme Court in CIT vs. Ajax Products Ltd. [1965] 55 ITR 741 (SC) and CIT vs. Shahzada Nand & Sons 11966] 60 ITR 392 (SC). In view of the foregoing, the contention of the Assessee; that if this claim is not allowed in this year, it will cause hardship to the Assessee because the aforesaid claim of Rs. 1,60,00,000/- towards ad-hoc provision on account of pay revision has not been claimed by the assessee in t…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. ACIT, Corporate Circle-1(2), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 173/CTK/2016[2012-13]Status: DisposedITAT Cuttack12 Sept 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ly at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to tax. Nothing is to be read in, nothing is to be implied." was approved by Hon'ble Supreme Court in CIT vs. Ajax Products Ltd. [1965] 55 ITR 741 (SC) and CIT vs. Shahzada Nand & Sons 11966] 60 ITR 392 (SC). In view of the foregoing, the contention of the Assessee; that if this claim is not allowed in this year, it will cause hardship to the Assessee because the aforesaid claim of Rs. 1,60,00,000/- towards ad-hoc provision on account of pay revision has not been claimed by the assessee in t…

M/S. Odisha Power Generation Corporation Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 84/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ly at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to tax. Nothing is to be read in, nothing is to be implied." was approved by Hon'ble Supreme Court in CIT vs. Ajax Products Ltd. [1965] 55 ITR 741 (SC) and CIT vs. Shahzada Nand & Sons 11966] 60 ITR 392 (SC). In view of the foregoing, the contention of the Assessee; that if this claim is not allowed in this year, it will cause hardship to the Assessee because the aforesaid claim of Rs. 1,60,00,000/- towards ad-hoc provision on account of pay revision has not been claimed by the assessee in t…

DCIT, Bhubaneswar vs. Orissa Power Generation Corporation Ltd, Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 114/CTK/2014[2010-11]Status: DisposedITAT Cuttack12 Sept 2022AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

For Appellant: S/Shri Dilip Kr. Mohanty/Pradyumna Kumar Sahu

…ly at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to tax. Nothing is to be read in, nothing is to be implied." was approved by Hon'ble Supreme Court in CIT vs. Ajax Products Ltd. [1965] 55 ITR 741 (SC) and CIT vs. Shahzada Nand & Sons 11966] 60 ITR 392 (SC). In view of the foregoing, the contention of the Assessee; that if this claim is not allowed in this year, it will cause hardship to the Assessee because the aforesaid claim of Rs. 1,60,00,000/- towards ad-hoc provision on account of pay revision has not been claimed by the assessee in t…

Reasoning Global E-Applications Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 2028/HYD/2017[2012-13]Status: DisposedITAT Hyderabad23 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2012-13 Reasoning Global E- Vs. Dy. C.I.T. Application Ltd, Hyderabad Circle 3(1) Pan:Aadcr6701P Hyderabad (Appellant) (Respondent) Assessee By: Shri Swapnil Deshmukh, Ca Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 07/06/2022 Date Of Pronouncement: 23/08/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 27.09.2017 Of The Learned Cit (A)-3, Hyderabad Relating To A.Y.2012-13. 2. Facts Of The Case, In Brief, Are That The Assessee Company Is Engaged In The Business Of Providing It Enabled Electronic Commerce Services. It Filed Its Return Of Income For The A.Y 2012-13 On 30.09.2012 Declaring Loss Of Rs.9,52,71,232/-. During The Course Of Assessment Proceedings, The Assessing Officer Noted That The Assessee Has Debited An Amount Of Rs.1,02,18,116/- Towards Web Hosting Charges. From The Bills/Invoices Produced For The Expenditure So Claimed, The Page 1 Of 19

For Appellant: Shri Swapnil Deshmukh, CAFor Respondent: Shri Rohit Mujumdar, DR
Section 9(1)(vi)

…e Commission are relevant. "In a taxing statute one has to look at what is clearly said Nothing is to be read in, nothing is The Supreme to be implied Orne can only look fairly on the language used." The Supreme Court in the case of CIT vs Ajax Products Ltd, (55 ITR 741) refers to this judgment. After examination of the matrix of issues it is noted that so long as there is no ambiguity in the statutory language, resort to any interpretative The supposed process to unfold the legislative intent becomes impermissible. intention of the legislature cannot then be appealed to whittle down the statutory language which…

Commissioner of Central Excise Raipur vs. M/S Sepco Electric Power Construction Corporation

C.A. No.-004928 - 2018Supreme Court11 Jul 2022

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 65Section 73Section 75Section 76Section 77Section 78

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4928 OF 2018 Commissioner of Central Excise, Raipur …Appellant Versus M/s Sepco Electric Power Construction Corporation …Respondent J U D G M E N T M.R. SHAH, J. 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 04.12.2015 passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, West Block No.2, R.K. Puram, New Delhi (hereinafter referred to as the ‘CESTAT) in Appeal No. ST/136/2007, by which the learned CESTAT has allowed the said appeal preferred by the respo…

Classic Aircon, India vs. DCIT CPC, India

In the result, the appeal of the assessees is allowed

ITA 285/JPR/2021[2018-19]Status: DisposedITAT Jaipur06 Apr 2022AY 2018-19

Bench: Cit(A)-Iii, Jaipur Was Rejected /Dismissed Vide Order Dated 20.09.2021 & Same Was Served Upon The Appellant On 20.09.2021 Itself Through E-Mail. Classic Aircon Vs. Dcit, Cpc

For Appellant: NoneFor Respondent: Ms Runi Pal (Addl.CIT) a
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)

…e, no disallowance U/s 36(1)(va) can be made and that this issue is settled in favour of the assesseee by the judgments of Hon’ble Supreme Courts, which are produced as under:- 1. Turner Morrison & Co. Ltd. vs. CIT 23ITR 152 (SC) 2. CIT vs. Ajax Products Ltd. 55 ITR 741 (SC) 3. CIT Shahzada Nand & Sons 60 ITR 392 (SC) Classic Aircon vs. DCIT, CPC 4. Smt. Tarulata Shyam vs. CIT 108 ITR 345 (SC) 5. Value Momentum Software Services Pvt. Ltd. in ITA No. 2197/HYD/2017 dated 19.05.2021. 6. Vedvan Consultants Pvt. Ltd. in ITA No. 1312/Del/2020 dated 26.08.2021, has held that Explanation 2 to section 36(1)(va) and Expla…

Deputy Commissioner of Income Tax, Circle-1(1)(2), Bangalore vs. M/S. Bangalore Turf Club Limited, Bangalore

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 2248/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha
Section 194BSection 201fSection 37Section 37(1)Section 40

…ble in case of winnings from horse races. It is contended that a specific provision overrules a general provision, provided both the provisions operate in the same field. In this regard, reliance was placed on the decision of CIT v. Shahzada Nand & Sons[1966] 60 ITR 392 (SC) and Kirloskar Pneumatic Co. Ltd. v. Commissioner of Surtax [1994] 74 Taxman 615/210 ITR 485 (Bom.) and Forbes Forbes Compbell & Co. Ltd. v. CIT [1994] 74 Taxman 268/206 ITR 495 (Bom.). Thus, as per him, the Assessing Officer erred in applying Section 194B of the Act, which is a general provision applicable to 'card game or other game of any s…

Bangalore Turf Club Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle - 1(1)(2), Bengaluru

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 1849/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha
Section 194BSection 201fSection 37Section 37(1)Section 40

…ble in case of winnings from horse races. It is contended that a specific provision overrules a general provision, provided both the provisions operate in the same field. In this regard, reliance was placed on the decision of CIT v. Shahzada Nand & Sons[1966] 60 ITR 392 (SC) and Kirloskar Pneumatic Co. Ltd. v. Commissioner of Surtax [1994] 74 Taxman 615/210 ITR 485 (Bom.) and Forbes Forbes Compbell & Co. Ltd. v. CIT [1994] 74 Taxman 268/206 ITR 495 (Bom.). Thus, as per him, the Assessing Officer erred in applying Section 194B of the Act, which is a general provision applicable to 'card game or other game of any s…

Asst CIT 18(2), Mumbai vs. Laxmi Finance & Leasing Companies Commerical Premises Co Op Soc. Ltd, Mumbai

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 4708/MUM/2015[2011-12]Status: DisposedITAT Mumbai07 Sept 2021AY 2011-12
Section 143(3)Section 143(3)(ii)

…atute must be collected from the plain and unambiguous expression used therein rather than from any notions which may be entertained by the court as to that is just or expedient. The expressed intention must guide the court. CIT v. Shahzada Nand & Sons [1966] 60 ITR 392 (SC). The Legislature does not waste its words. Ordinary, a grammatical meaning is to be assigned to the words used while interpreting a provision to honour the rule. The Legislature chooses appropriate words to express what it intends and, therefore, must be attributed with such intention as is conveyed by the words employed so long as this does…

Bangalore Truf Club Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-2(1)(1), Bengaluru

In the result appeal filed by assessee for assessment year 2012-

ITA 1848/BANG/2019[2012-13]Status: DisposedITAT Bangalore18 Dec 2020AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Padamchand Khincha, C.A
Section 143(3)Section 194BSection 201fSection 234BSection 234CSection 40

…ble in case of winnings from horse races. It is contended that a specific provision overrules a general provision, provided both the provisions operate in the same field. In this regard, reliance was placed on the decision of CIT v. Shahzada Nand & Sons[1966] 60 ITR 392 (SC) and Kirloskar Pneumatic Co. Ltd. v. Commissioner of Surtax [1994] 74 Taxman 615/210 ITR 485 (Bom.) and Forbes Forbes Compbell & Co. Ltd. v. CIT [1994] 74 Taxman 268/206 ITR 495 (Bom.). Thus, as per him, the Assessing Officer erred in applying Section 194B of the Act, which is a general provision applicable to 'card game or other game of any s…

Agro Tech Foods Limited., Sec'Bad, Secunderabad vs. DCIT, Circle-1(1), Hyd, Hyderabad

In the result, appeal in ITA No

ITA 775/HYD/2016[2010-11]Status: DisposedITAT Hyderabad17 Dec 2020AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singh

For Appellant: Sri Dhanesh BafnaFor Respondent: Sri Y.V.S.T. Sai, CIT-DR
Section 143(3)Section 263Section 264Section 92C

…ITA Nos 775 and 1116 of 2018 Agro Food Tech Ltd IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Smt. P. Madhavi Devi, Judicial Member AND Shri D.S. Sunder Singh, Accountant Member ITA Nos.775/Hyd/2016 & ITA No.1116/Hyd/2018 Assessment Year: 2010-11 M/s. Agro Tech Foods Ltd Vs. Dy. Commissioner of Secunderabad Income Tax, Circle 1(1) PAN:AAECA0303M Hyderabad (Appellant) (Respondent) Assessee by: Sri Dhanesh Bafna Revenue by: Sri Y.V.S.T. Sai, CIT-DR Date of hearing: 19/11/2020 Date of pronouncement: 17/12/2020 ORDER Per Smt. P. Madhavi Devi, J.M.…

DCIT, Circle - 3(1), Kolkata vs. M/S. Sova Ispat Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2520/KOL/2018[2010-11]Status: DisposedITAT Kolkata29 May 2020AY 2010-11

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] Assessment Year: 2010-11

Section 143(3)Section 263

…ke the plea that the figure though shown in the return is not taxable in law. Such taxability cannot be decided on the basis of any admission. Reliance in this behalf is placed on the decisions of the Hon 'ble Supreme Court in CIT v Ajax Products Ltd., (1965) 55 ITR 741 (SC) and those of the Hon 'ble Calcutta High Court in CIT v BhaskarMitter, (1974) 73 Taxman 437 (Cal) and MaynakPoddar (HUF) v WTO, (2003) 262 ITR 633 (Cal). The same view has also been taken by the Hon 'ble Tribunal in the assessee's own case for the assessment year 2006- 07. 5.4 The 2000 Scheme was formulated by the West Bengal State Government…

M/S. Voith Paper Gmbh, New Delhi vs. DDIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 1077/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2020AY 2010-11

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11

Section 143(3)Section 144CSection 5(2)Section 9

…tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used." The above observation has been quoted with approval by a Bench of three Judges of this Court in Commissioner of Income-tax Madras v. Ajax Products Ltd. : 55 ITR 741: (AIR 1965 SC 1358). In another decision rendered by a Bench of three Judges of this Court in State of Tamil Nadu v. M. K. Kandaswami : 36 STC 191 : (AIR 1975 SC 1871) It has been observed thus: "In interpreting such a provision, a construction which would defeat its purpose and, in effect, obliterate it from the statute book should be eschewed. I…

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

…the aforementioned principle in the context of taxing statutes, particularly the Income Tax Act, 1961, has been repeatedly affirmed by the Hon‘ble apex Court. Attention in this regard is invited to the judgment in the case of CIT vs. Ajax Products Ltd. [1965] 55 ITR 741 (SC), wherein the Hon‘ble apex Court, citing with approval the observations of Rowlatt J. in Cape Brandy Syndicate vs. IRC [1921] 1 KB 64, observed as under: ―The rule of construction of a taxing statute has been pithily stated by Rowlatt J. in Cape Brandy Syndicate v. Inland Revenue Commissioners [1921] 1 K.B. 64, 71 thus : "In a taxing Act one…

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

…the aforementioned principle in the context of taxing statutes, particularly the Income Tax Act, 1961, has been repeatedly affirmed by the Hon‘ble apex Court. Attention in this regard is invited to the judgment in the case of CIT vs. Ajax Products Ltd. [1965] 55 ITR 741 (SC), wherein the Hon‘ble apex Court, citing with approval the observations of Rowlatt J. in Cape Brandy Syndicate vs. IRC [1921] 1 KB 64, observed as under: ―The rule of construction of a taxing statute has been pithily stated by Rowlatt J. in Cape Brandy Syndicate v. Inland Revenue Commissioners [1921] 1 K.B. 64, 71 thus : "In a taxing Act one…

Royal Western India Turf Club Ltd, Mumbai vs. ACIT TDS 3(2), Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 6625/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Jun 2019AY 2012-13

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2012-13

For Appellant: Shri Salil Kapoor, Ms. Ananya Kapoor &For Respondent: Shri Manish Kumar
Section 194BSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2012-13 Royal Western India Turf Club Ltd., Vs. ACIT TDS – 3(2), Race Course, Mahalaxmi, Mumbai. (Respondent) Mumbai 400 034. PAN : AABCR8519H (Appellant) Appellant by : Shri Salil Kapoor, Ms. Ananya Kapoor & Shri Sumit Lalchandani Respondent by : Shri Manish Kumar Date of Hearing : 24/06/2019 Date of Pronouncement : 28/06/2019 O R D E R PER G.S. PANNU, VICE PRESIDENT The captioned appeal filed by the assessee is directed against an order passed by the CIT(A)-…

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

…ral meaning of this expression is that general words or things do not derogate from special. This expression was explained to mean that when there is conflict between a general and special provision, the latter shall prevail (CIT v. Shahzada Nand & Sons[1966] 60 ITR 392 (Se) and Union of India v. India Fisheries (P.) Ltd. AIR 1966 SC 35.), or the general provisions must yield to the special provisions. (State of Gujarat v. Pate1 Ramjibhai AIR 1979 SC 1098.) The maxim is regarded as a 'cardinal principle of interpretation' (State of Gujarat v. Patel Ramjibhai AIR 1979 SC 1098), and is characterised as a well recog…