CIT v. Kasturi & Sons Ltd.

3 SCC 346Supreme Court of India1999#648 most cited

What is CIT v. Kasturi & Sons Ltd. authority for?

Fiscal statutes must be construed strictly and literally. When the language is plain and unambiguous, courts must give effect to it without considering legislative intent or equitable considerations.

153

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. Kasturi & Sons Ltd. · strict interpretation of fiscal statutes · literal construction · unambiguous language · legislative intent · equitable considerations · interpretation of tax laws · Section 43B · Section 36(va) · Section 147 · Section 10(23C)

Also reported as

237 ITR 24103 Taxmann 342

Sections most often in play

Section 143(3)Section 148Section 147Section 250Section 10(23C)(iiiae)Section 115JBSection 139(4A)Section 139(4C)

Issues it is cited on

section 43(b)section 3(b)section 34(1)(iv)section 36(va)actual payment basissection 43b(b)section 34(1)section 36(1)(iv)section 40a(2)section 250ofsection 41section 34

Judgments citing CIT v. Kasturi & Sons Ltd.

Mesers Sky Automobiles, Raipur (Cg) vs. Deputy Commissioner of Income Tax, Circle - 2(1), Raipur (Cg)

ITA 149/RPR/2019[2013-14]Status: DisposedITAT Raipur12 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…hose, which were not intended by the legislature. *** 27 ITA No.67/RPR/2019 & 38 Others. 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Shri Shri Ranveer Singh Vidhuri, Raipur vs. The Dy. Commissioner of Income Tax, -2(1), Raipur (Cg)

ITA 304/BIL/2016[2012-13]Status: DisposedITAT Raipur12 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…hose, which were not intended by the legislature. *** 27 ITA No.67/RPR/2019 & 38 Others. 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Shri Shashikumar S Mishra, Bharuch vs. Assistant Commissioner of Income Tax, Circle -1, Bharuch

ITA 99/SRT/2023[2017-18]Status: DisposedITAT Surat31 May 2023AY 2017-18

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Shri Shashikumar S Mishra, Bharuch vs. Assistant Commissioner of Income Tax, Circle -1, Bharuch

ITA 98/SRT/2023[2016-17]Status: DisposedITAT Surat31 May 2023AY 2016-17

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Shri Shashikumar S Mishra, Bharuch vs. Assistant Commissioner of Income Tax, Circle -1, Bharuch

ITA 97/SRT/2023[2015-16]Status: DisposedITAT Surat31 May 2023AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Shri Shashikumar S Mishra, Bharuch vs. Assistant Commissioner of Income Tax, Circle -1, Bharuch

ITA 101/SRT/2023[2019-20]Status: DisposedITAT Surat31 May 2023AY 2019-20

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Shri Shashikumar S Mishra, Bharuch vs. Assistant Commissioner of Income Tax, Circle -1, Bharuch

ITA 100/SRT/2023[2018-19]Status: DisposedITAT Surat31 May 2023AY 2018-19

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Shivendra Singh, Raipur vs. Assessing Officer, Ward-3(1), Raipur

ITA 13/RPR/2022[2019-20]Status: DisposedITAT Raipur30 May 2023AY 2019-20

Bench: Shri Ravish Sood

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 36(1)(va)

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Shivendra Singh, Raipur vs. Assessing Officer, Ward-3(1), Raipur

ITA 12/RPR/2022[2018-19]Status: DisposedITAT Raipur30 May 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 36(1)(va)

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Pramod Kumar Chand, Bhilai vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

ITA 105/RPR/2022[2018-19]Status: DisposedITAT Raipur30 May 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 36(1)(va)

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Rajhara Engineering Works Sahkari Samiti Maryadit, Dalli Rajhara vs. Assessing Officer, Ward - (2), Bhilai

ITA 110/RPR/2021[2018-19]Status: DisposedITAT Raipur30 May 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 36(1)(va)

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

M/S. R N Construction, Bhilai vs. Dy. Commissioner of Income Tax (CPC), Bangalore

ITA 105/RPR/2021[2019-20]Status: DisposedITAT Raipur30 May 2023AY 2019-20

Bench: Shri Ravish Sood

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 36(1)(va)

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Bec Projects Limited, Bhilai vs. Deputy Commissioner of Income Tax Circle-1(1), Bhilai

ITA 88/RPR/2019[2013-14]Status: DisposedITAT Raipur30 May 2023AY 2013-14

Bench: Shri Ravish Sood

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 36(1)(va)

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Sodhani Sweet Private Limited, Jaipur vs. ACIT, Circle-6, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 383/JPR/2022[2019-20]Status: DisposedITAT Jaipur26 May 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mohit Khandelwal (Adv.) &For Respondent: Shri A.S. Nehra (Addl. CIT)
Section 143(1)Section 154Section 36(1)(va)Section 43Section 43B

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

M/S Ready Roti India Pvt. Ltd., F-28, Riico Industrial Area, Sare Khurd, Alwar vs. CPC, Bangalore/ ACIT/DCIT, Circle-6, Jaipur

In the result, appeals of the assessee are dismissed

ITA 437/JPR/2022[2020-21]Status: DisposedITAT Jaipur24 May 2023AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Smt Runi Pal (Addl. CIT) a
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's M/s Re…

M/S Ready Roti India Pvt. Ltd., F-28, Riico Industrial Area, Sare Khurd, Alwar vs. CPC, Bangalore/ ACIT/DCIT, Circle-6, Jaipur

In the result, appeals of the assessee are dismissed

ITA 436/JPR/2022[2019-20]Status: DisposedITAT Jaipur24 May 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Smt Runi Pal (Addl. CIT) a
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's M/s Re…

M/S Ready Roti India Pvt. Ltd., F-28, Riico Industrial Area, Sare Khurd, Alwar vs. CPC, Bangalore/ ACIT/DCIT, Circle-6, Jaipur

In the result, appeals of the assessee are dismissed

ITA 435/JPR/2022[2018-19]Status: DisposedITAT Jaipur24 May 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Smt Runi Pal (Addl. CIT) a
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's M/s Re…

M/S D. N. Singh Through Partner Dudheshwar Nath Singh vs. Commissioner of Income Tax

C.A. No.-003738-003739 - 2023Supreme Court16 May 2023

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 260A

…early said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used………” 4 See CIT vs. Kasturi 237 ITR 24 (SC) 5 Capy Brandy Syndicate vs. Inland Revenue (1921) 1 KB 64 Page 15 of 19 14. The above opinion of Justice Rowlatt was approvingly cited by former Chief Justice Koka Subba Rao, writing for a three judge bench of this Court in the case of Banarsi Debi vs. ITO.6 The principle that provisions and exemptions under taxation statute…

Priyanka Tyagi, Raipur vs. Income Tax Offficer-2(2), Bilaspur

In the result, the appeal filed by the assessee in ITA

ITA 18/RPR/2023[2018-19]Status: DisposedITAT Raipur28 Apr 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…

Deepak Tyagi, Raipur vs. Assistant Commissioner of Income Tax, Circle4(1), Raipur

In the result, the appeal filed by the assessee in ITA

ITA 17/RPR/2023[2017-18]Status: DisposedITAT Raipur28 Apr 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

…be expanded/interpreted to include those, which were not intended by the legislature. *** 34. The passages extracted above, were quoted with approval by this Court in at least two decisions being CIT v. Kasturi & Sons Ltd. [CIT v. Kasturi & Sons Ltd., (1999) 3 SCC 346] and State of W.B. v. Kesoram Industries Ltd. [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201] (hereinafter referred to as “Kesoram Industries case [State of W.B. v. Kesoram Industries Ltd., (2004) 10 SCC 201]”, for brevity). In the later decision, a Bench of five Judges, after citing the above passage from Justice G.P. Singh's treatis…