CIT v. S. Teja Singh

35 ITR 408Supreme Court of India1959#792 most cited

What is CIT v. S. Teja Singh authority for?

The Supreme Court holds that legislative intent must be ascertained by reading the statute as a whole, construing one provision with reference to others to ensure a consistent enactment. Courts must consider the entire statute and its setting, not just the specific clauses, even if the language used has some inexactitude.

129

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. S. Teja Singh · 35 ITR 408 · statutory interpretation · legislative intent · reading statute as a whole · consistent construction · harmonious interpretation · Section 153 · Section 144C

Sections most often in play

Section 144C(13)Section 153(4)Section 153(1)Section 143(3)Section 153Section 144BSection 144CSection 153(2A)
Read the full judgment

Issues it is cited on

section 144cofsection 158absection 261section 11(3)impermissible avoidance arrangementsection 153(4)section 144c(4)section 22(1)reference to tpostay of demandsection 141section 21

Judgments citing CIT v. S. Teja Singh

Emaar India Limited, New Delhi vs. ACIT, Central Circle 2, New Delhi

In the result, appeal of the Assessee is allowed

ITA 4501/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayemaar India Limited Vs Acit 306-308, 3Rd Floor, Square One, C-2, Central Circle 2 Disrict Centre, Saket, New Delhi- New Delhi 110017, Pan: Aabce4308B Appellant Respondent Assessee By Sh. Sh. Neeeraj Jain, Adv, Sh. Ramit Katiyar, Ar & Ms. Mansha Bhalla, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 9 Emaar India Limited Vs. ACIT 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses…

Federal-Mogul Ignition Products India Limited, Gurugram vs. The Deputy Commissioner of Income Tax, Circle 7(1), Range - 40, Delhi

In the result, appeal of the Assessee is allowed

ITA 4440/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayfederal Mogul Ignition Products Vs Dcit India Ltd. 10Th Floor, Towr B, Paras Circle 7(1) Twin Towers, Golf Course Road, New Delhi Sesctor-54 Gurugram, Haryana, Pan: Aaacf4128M Appellant Respondent Assessee By Ms. Nandita Singhal, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30 /01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 144C(5)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 9 Federal Mogul Ignition Products Vs. DCIT 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to…

Qualcomm India Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

In the result, appeals of the Assessees are allowed

ITA 4412/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…sed. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC Qualcomm India Private Limited Vs. ACIT at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…

Refop India Company, Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, appeal of the Assessee is allowed

ITA 4409/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi30 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayrefop India Company Vs Dcit Office No. 6, 2Nd Floor, Sector-8, Circle 19(1) Pocket-7, Plot No. 11, Vasant Kunj, Delhi South West Delhi Pan: Aaacr3007K Appellant Respondent Assessee By Ms.Taranjeet Kaur, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeal Is Filed By The Assessee Challenging The Final

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…

Persolkelly India Private Limited, Gurgaon vs. Deputy Commissioner, Delhi

In the result, appeal of the Assessee is allowed

ITA 4390/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaypersolkelly India Private Limited Vs Dcit Unit No. 1202, 1203, 1204, 12Th Circle 19(1), Floor, Tower C, Unitech Cyber Park, C. R. Building, Sector 29, Gurgaon, Haryana Delhi Pan: Aabck6665K Appellant Respondent Assessee By Ms. Taranjeet Kaur, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…

Intercontinental Hotels Group (India) Private Limited, Gurugram vs. DCIT, Gurugram

In the result, appeal of the Assessee is allowed

ITA 4302/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi30 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayintercontinental Hotels Group (India) Vs Dcit Private Limited, 11Th Floor, Building Ao Type-C, Range Code- 10, Tower, C, Fld Cyber City Phase- 53, A.O Number-C, Circle- Ii, Gurugram, Haryana 1(1), Gurugram, Haryana Pan: Aagcs7613G Appellant Respondent Assessee By Sh. Ajin Kumar Jain, Ca, Ms. Nikhila Bhalla, Ca & Ms. Shreyanshi Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…

Dentsply India Private Limited, Delhi vs. NFAC, New Delhi

In the result, appeal of the Assessee is allowed

ITA 4261/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaydentsply India Private Limited V National Faceless Khasra No. 6/20 & 66/11/2, Gali S Assessment Centre, No. 2 Main Rohtak Road Mundka Lok Nayak Bhawan, Industrial Area, New Delhi Khan Market, New Delhi Pan: Aaacd3171E Appellant Respondent Assessee By Sh. Pranay Gandhi, Adv (Virtual) Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)Section 92C

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed 9 Dentsply Indi…

Lonza India Private Limited, Gurugram vs. Deputy Commissioner of Income Tax, Circle 1(1), Gurgaon

In the result, appeal of the Assessee is allowed

ITA 4155/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaylonza India Pirvate Limited Vs Dcit Novus Tower, Ground Floor, Plot No. Circle 1(1), Hsiidc 18, Sector 18, Palam Road, Building, Vanijyanikunj, Gurgaon, Haryana, 122015 Udyogvihar, Phase-V, Pan: Aaacc8679A Gurgaon, Haryana

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)Section 5

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 9 Lonza India Pvt. Ltd. Vs. DCIT 19. The court must ascertain the intention of the legislature by directing its attention not merely to the claus…

G-Mobile Devices Private Limited, Noida vs. DCIT Circle 5(1)(1), Noida

In the result, appeal of the Assessee is allowed

ITA 3883/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi30 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayg-Mobile Devices Pvt. Ltd. Vs Dcit Unit No. B-301, Third Floor, Tower- Circle-5(1)(1), Gautam B, Plot No. 7, Advant Iet Park, Buddha Nagar, Nodia, Sector 142, Noida, 201301 201301, Uttar Pradesh Pan: Aagcg5071N Appellant Respondent Assessee By Ms. Taranjeet Kaur, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)Section 5

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 9 G-Mobile Devices Pvt.Ltd. Vs. DCIT 19. The court must ascertain the intention of the legislature by directing its attention not merely to the c…

Fujitsu Consulting India Private Limited, Delhi vs. The Deputy Commissioner of Income-Tax, Delhi

In the result, appeals of the Assessees are allowed

ITA 3878/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…

Mih Internet Sea Pte Ltd, Singapore vs. ACIT, Circle 2(2)(1), International Taxation, New Delhi

In the result, appeal of the Assessee is allowed

ITA 1683/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahaymih Internet Sea Pte Ltd. Vs The Assessing Officer 1 Scotts Roas,# 21-07, Shaw Centre, Regional E-Assessment Singapore, Unit, National E- Pan:Aakcm7136N Assessment Centre, (Nwr/C/53/1, Jurisdiction Circle 1(1), Gurgaon Appellant Respondent Assessee By Sh. Percy Pardiwala, Sr. Adv (Virtual, Ms. Ananya Kapoor, Adv & Ms. Shruti Khimta, Ar Revenue By Sh. Shlock Chandra, Special Counsel & Sh. Udit Dad, Adv Date Of Hearing 29/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…

Qualcomm India Private Limited, New Delhi vs. ACIT, Circle-19(1), New Delhi

In the result, appeals of the Assessees are allowed

ITA 537/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…sed. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC Qualcomm India Private Limited Vs. ACIT at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…

Headstrong Services India Pvt Ltd, New Delhi vs. ACIT, Circle 10(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 2403/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayheadstrong Services India Pvt. Ltd. Vs Acit 12A, Ground Floor, Prakash Deep Circle 10(1) Building 7, Tolstoy Marg, New Delhi Delhi Pan: Aabct7650D Appellant Respondent Assessee By Ms. Snigdha Gautam, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed 9 Headstrong Se…

Qualcomm India Pvt Ltd, New Delhi vs. ACIT Circle 19 (1), New Delhi

In the result, appeals of the Assessees are allowed

ITA 2374/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…sed. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC Qualcomm India Private Limited Vs. ACIT at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…

Fujitsu Consulting India Pvt Ltd New Delhi, New Delhi vs. ACIT, Circle 7, (1), Delhi

In the result, appeals of the Assessees are allowed

ITA 1698/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…

Rolls-Royce India Private Limited, New Delhi vs. ACIT, Circle-19(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 1672/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayrolls-Royce India Private Limited Vs Acit 2Nd Floor, Birla Tower (West), 25 Circle 19(1), Barakhamba Road, New Delhi Delhi Pan: Aabcr5277Q Appellant Respondent Assessee By Sh. Nikhil Tiwary, Ca(Virtual) Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 30/01/2026

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…

Fujitsu Consulting India Private Limited, New Delhi vs. ACIT, Circle-7(1), Delhi

In the result, appeals of the Assessees are allowed

ITA 1508/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…

Orange Business Services India Solutions Private Limited, Gurgaon vs. Assistant Commissioner of Income Tax, Circle 3(1), Gurgaon

In the result, appeal of the Assessee is allowed

ITA 857/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Jan 2026AY 2013-14

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayorange Business Services India V Assistant Commissioner Of Solutions Private Limited S Income Tax, Circled 3(1) 2Nd 8Th Floor, Infinity Tower B, Dlf Floor, Hsiidc Building, Cybercity, Phase-Ii, Sector 25, Near Shankar Chowk, N. H Gurugram 8, Udyogvihar V, Gurugram Pan: Aabce4540P Haryana Appellant Respondent Assessee By Sh. Kshitij Bansal, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 27/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 9 Orange Business Services India Solutions Vs. ACIT 19. The court must ascertain the intention of the legislature by directing its attention not…

Fujitsu India Private Limited, Delhi vs. Assistant Commissioner of Income Tax, New Delhi

In the result, appeal of the Assessee is allowed

ITA 4481/DEL/2024[2020-21]Status: DisposedITAT Delhi29 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 143(3)Section 144BSection 144CSection 144C(13)Section 144C(5)Section 153Section 153(1)Section 153(4)

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…

L T Foods Limited, New Delhi vs. DCIT, Circle-13(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 4425/DEL/2024[2020-21]Status: DisposedITAT Delhi29 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahayl T Foods Limited Vs Dcit Unit No. 134, Frist Floor, Circle 13(1) Rectdangle-1, Saket District Centre, New Delhi New Delhi Pan: Aaacl 0259K Appellant Respondent Assessee By Sh. Sh. Neeeraj Jain, Adv, Sh. Ramitkatiyar, Ar. Ms. Manshabhalla, Ca & Sh. Dhruv Seth, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 28/01/2026 Date Of Pronouncement 29/01/2026

Section 143(3)Section 144BSection 144CSection 144C(1)Section 144C(13)Section 153Section 153(1)Section 153(4)Section 30

…ay be some inexactitude in the language used. (See Salmon v. Duncombe [(1886) 11 AC 627 : 55 LJPC 69 : 55 LT 446 (PC)] AC at p. 634, Curtis v. Stovin[(1889) 22 QBD 513 : 58 LJQB 174 : 60 LT 772 (CA)] referred to in S. Teja Singh case [AIR 1959 SC 352 : (1959) 35 ITR 408]). 18. The statute must be read as a whole and one provision of the Act should be construed with reference to other provisions in the same Act so as to make a consistent enactment of the whole statute. 19. The court must ascertain the intention of the legislature by directing its attention not merely to the clauses to be construed but to the entir…