CIT v. Shakuntala: AIR 1966 SC 719 and Mancheri Puthusseri Ahmed v. Kuthiravattam Estate Receiver

6 SCC 185Reported decision1996#14351 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2025.

Judgments citing CIT v. Shakuntala: AIR 1966 SC 719 and Mancheri Puthusseri Ahmed v. Kuthiravattam Estate Receiver

Commissioner of Income Tax III vs. Sri P.V. Ramana Reddy

The appeals are disposed of in the above terms

ITTA/321/2012HC Telangana06 Jan 2025

Bench: J SREENIVAS RAO,ALOK ARADHE

For Appellant: Mr Anil SharmaFor Respondent: Sh. Sanjeev Sabharwal, Sr. Standing Counsel

Section 132ASection 158BSection 254(2)Section 260A

…he result of such interpretation is to transform the concept of chargeability ...... ” The Supreme Court further referred to its earlier decisions in CIT v. Shakuntala: AIR 1966 SC 719 and Mancheri Puthusseri Ahmed v. Kuthiravattam Estate Receiver: (1996) 6 SCC 185 and held as under:- ITA No.765/2010 & 321/2012 Page 15 of 19 “399. Section 9 contains a “deeming provision” and in interpreting a provision creating a legal fiction, the court is to ascertain for what purpose the fiction is created, but in construing the fiction it is not to be extended beyond the purpose for which it is c…

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-2, JAIPUR vs. M/S. ANGEL INFRASTRUCTURE PRIVATE LIMITED, JAIPUR

In the result, appeal of the assessee is partly allowed and the

ITA 761/JPR/2018[2009-10]Status: DisposedITAT Jaipur05 Dec 2018AY 2009-10

For Appellant: Shri Gautam Jain &For Respondent: Shri Varinder Mehta

Section 147Section 151

…in construing the fiction it is not to be extended beyond the purpose for which it is created, or beyond the language of section by which it is created. [See CIT v. Shakuntala AIR 1966 SC 719, Mancheri Puthusseri Ahmed v. Kuthiravattam Estate Receiver [1996] 6 SCC 185. 169. Power to impose tax is essentially a legislative function which finds in its expression Article 265 of the Constitution of India. Article 265 states that no tax shall be levied except by authority of law. Further, it is also well settled that the subject is not to be taxed without clear words for that purpose; and also that every Act of Parli…

M/S ANGEL INFRASTRUCTURE (P) LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is partly allowed and the

ITA 464/JPR/2018[2009-10]Status: DisposedITAT Jaipur05 Dec 2018AY 2009-10

For Appellant: Shri Gautam Jain &For Respondent: Shri Varinder Mehta

Section 147Section 151

SANJAY GUPTA vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of in the above terms

ITA/321/2012HC Delhi23 May 2014

For Appellant: Mr Anil SharmaFor Respondent: Sh. Sanjeev Sabharwal, Sr. Standing Counsel

Section 132ASection 158BSection 254(2)Section 260A

…he result of such interpretation is to transform the concept of chargeability ...... ” The Supreme Court further referred to its earlier decisions in CIT v. Shakuntala: AIR 1966 SC 719 and Mancheri Puthusseri Ahmed v. Kuthiravattam Estate Receiver: (1996) 6 SCC 185 and held as under:- 2014:DHC:2767-DB ITA No.765/2010 & 321/2012 Page 15 of 19 “399. Section 9 contains a “deeming provision” and in interpreting a provision creating a legal fiction, the court is to ascertain for what purpose the fiction is created, but in construing the fiction it is not to be extended beyond the purpose…

SANJAY GUPTA vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of in the above terms

ITA/765/2010HC Delhi23 May 2014

For Appellant: Mr Anil SharmaFor Respondent: Sh. Sanjeev Sabharwal, Sr. Standing Counsel

Section 132ASection 158BSection 254(2)Section 260A

…he result of such interpretation is to transform the concept of chargeability ...... ” The Supreme Court further referred to its earlier decisions in CIT v. Shakuntala: AIR 1966 SC 719 and Mancheri Puthusseri Ahmed v. Kuthiravattam Estate Receiver: (1996) 6 SCC 185 and held as under:- 2014:DHC:2766-DB ITA No.765/2010 & 321/2012 Page 15 of 19 “399. Section 9 contains a “deeming provision” and in interpreting a provision creating a legal fiction, the court is to ascertain for what purpose the fiction is created, but in construing the fiction it is not to be extended beyond the purpose…

COMMISSIONER OF INCOME TAX vs. ANIL MINDA

ITA/582/2009HC Delhi14 Sept 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

Section 132Section 132(1)

…ITA No.582 of 2009 with ITA No.527 of 2009,ITA No.593 of 2009, Page 1 of 20 ITA No.605 of 2009,ITA No.618 of 2009 & ITA No.772 of 2009 Reportable * IN THE HIGH COURT OF DELHI AT NEW DELHI ITA No.582 of 2009 with ITA No.527 of 2009,ITA No.593 of 2009 ITA No.605 of 2009,ITA No.618 of 2009 ITA No.772 of 2009 Reserved On: August 19,2010 % Date of Decision: September 14, 2010 (1) ITA No.582 of 2009 The Commissioner of Income Tax . . . Appellant Through : Mr. Sanjeev Sabharwal, Sr. Standing Counsel with Mr. Utpal…

THE COMMISSIONER OF INCOME TAX vs. VANDANA MINDA

ITA - 593 / 2009HC Delhi14 Sept 2010

Section 132Section 132(1)

…![](_page_0_Picture_1.jpeg) ## IN THE HIGH COURT OF DELHI AT NEW DELHI #### ITA No.593 of 2009 % \* Reserved On: August 19,2010 Date of Decision: September 14, 2010 ## The Commissioner of Income Tax . . . Appellant Through: Mr. Sanjeev Sabharwal, Sr. Standing Counsel with Mr. Utpal Saha, Advocate. **VERSUS** Sh. Vandana Minda . , .Respondent Through: Dr. Rakesh Gupta, Advocate with Mr. Ashwani Taneja and Ms. Rani Kiyala, Advocates. #### **CORAM:-** . # HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MS. JUSTICE REVA KHETRAPAL - 1. Whether Reporters of Local newspapers may be allowed to see the Judgment?…