CIT v. Vadilal Lallubhai

86 ITR 2Supreme Court of India1972#4239 most cited

What is CIT v. Vadilal Lallubhai authority for?

Statutory provisions, particularly in taxing statutes, must be strictly construed. No words should be added to a statute, nor should new stipulations be read into it, beyond what is expressly prescribed.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Vadilal Lallubhai · 1972 · SC · strict construction · taxing statutes · statutory interpretation · reading into statutes · statutory provisions

Sections most often in play

Section 1961Section 11Section 143(3)Section 10Section 12Section 147Section 148Section 2(24)

Issues it is cited on

section 5(2)(b)rule of consistencysection 5(2)section 2(24)share capital and share premiumsection 250(4)source of sourcecreditworthiness of the creditorescapement of incomeborrowed satisfactionunexplained moneyadmission of additional evidence

Judgments citing CIT v. Vadilal Lallubhai

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 9/ALLD/2023[2016-17]Status: DisposedITAT Allahabad31 Oct 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

…the case of CIT vs. Calcutta Knitwears reported in [2014] 362 ITR 673 (SC) that common sense approach, equity, logic, ethics and morality have no role to play. Similarly the Hon'ble Apex Court in the case of CIT vs. Vadilal Lallubhai, etc. reported in [1972] 86 ITR 2(SC) held that it is not permissible to construe any provision of a statute much lesser taxing provision by reading into much more words than necessary. Similarly, in the case of H.H. Lakshmi Bhai vs. CWT reported in [1994] 206 ITR 688 (SC), the Hon'ble Apex Court held that it is settled law that taxation statute in particular has to be strictly cons…

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 8/ALLD/2023[2015-16]Status: DisposedITAT Allahabad31 Oct 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

…the case of CIT vs. Calcutta Knitwears reported in [2014] 362 ITR 673 (SC) that common sense approach, equity, logic, ethics and morality have no role to play. Similarly the Hon'ble Apex Court in the case of CIT vs. Vadilal Lallubhai, etc. reported in [1972] 86 ITR 2(SC) held that it is not permissible to construe any provision of a statute much lesser taxing provision by reading into much more words than necessary. Similarly, in the case of H.H. Lakshmi Bhai vs. CWT reported in [1994] 206 ITR 688 (SC), the Hon'ble Apex Court held that it is settled law that taxation statute in particular has to be strictly cons…

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 7/ALLD/2023[2014-15]Status: DisposedITAT Allahabad31 Oct 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

…the case of CIT vs. Calcutta Knitwears reported in [2014] 362 ITR 673 (SC) that common sense approach, equity, logic, ethics and morality have no role to play. Similarly the Hon'ble Apex Court in the case of CIT vs. Vadilal Lallubhai, etc. reported in [1972] 86 ITR 2(SC) held that it is not permissible to construe any provision of a statute much lesser taxing provision by reading into much more words than necessary. Similarly, in the case of H.H. Lakshmi Bhai vs. CWT reported in [1994] 206 ITR 688 (SC), the Hon'ble Apex Court held that it is settled law that taxation statute in particular has to be strictly cons…

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 6/ALLD/2023[2013-14]Status: DisposedITAT Allahabad31 Oct 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

…the case of CIT vs. Calcutta Knitwears reported in [2014] 362 ITR 673 (SC) that common sense approach, equity, logic, ethics and morality have no role to play. Similarly the Hon'ble Apex Court in the case of CIT vs. Vadilal Lallubhai, etc. reported in [1972] 86 ITR 2(SC) held that it is not permissible to construe any provision of a statute much lesser taxing provision by reading into much more words than necessary. Similarly, in the case of H.H. Lakshmi Bhai vs. CWT reported in [1994] 206 ITR 688 (SC), the Hon'ble Apex Court held that it is settled law that taxation statute in particular has to be strictly cons…

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 54/ALLD/2023[2016-17]Status: DisposedITAT Allahabad31 Oct 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

…the case of CIT vs. Calcutta Knitwears reported in [2014] 362 ITR 673 (SC) that common sense approach, equity, logic, ethics and morality have no role to play. Similarly the Hon'ble Apex Court in the case of CIT vs. Vadilal Lallubhai, etc. reported in [1972] 86 ITR 2(SC) held that it is not permissible to construe any provision of a statute much lesser taxing provision by reading into much more words than necessary. Similarly, in the case of H.H. Lakshmi Bhai vs. CWT reported in [1994] 206 ITR 688 (SC), the Hon'ble Apex Court held that it is settled law that taxation statute in particular has to be strictly cons…

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 53/ALLD/2023[2015-16]Status: DisposedITAT Allahabad31 Oct 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

…the case of CIT vs. Calcutta Knitwears reported in [2014] 362 ITR 673 (SC) that common sense approach, equity, logic, ethics and morality have no role to play. Similarly the Hon'ble Apex Court in the case of CIT vs. Vadilal Lallubhai, etc. reported in [1972] 86 ITR 2(SC) held that it is not permissible to construe any provision of a statute much lesser taxing provision by reading into much more words than necessary. Similarly, in the case of H.H. Lakshmi Bhai vs. CWT reported in [1994] 206 ITR 688 (SC), the Hon'ble Apex Court held that it is settled law that taxation statute in particular has to be strictly cons…

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 52/ALLD/2023[2014-15]Status: DisposedITAT Allahabad31 Oct 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

…the case of CIT vs. Calcutta Knitwears reported in [2014] 362 ITR 673 (SC) that common sense approach, equity, logic, ethics and morality have no role to play. Similarly the Hon'ble Apex Court in the case of CIT vs. Vadilal Lallubhai, etc. reported in [1972] 86 ITR 2(SC) held that it is not permissible to construe any provision of a statute much lesser taxing provision by reading into much more words than necessary. Similarly, in the case of H.H. Lakshmi Bhai vs. CWT reported in [1994] 206 ITR 688 (SC), the Hon'ble Apex Court held that it is settled law that taxation statute in particular has to be strictly cons…

SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

ITA 51/ALLD/2023[2013-14]Status: DisposedITAT Allahabad31 Oct 2025AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

…the case of CIT vs. Calcutta Knitwears reported in [2014] 362 ITR 673 (SC) that common sense approach, equity, logic, ethics and morality have no role to play. Similarly the Hon'ble Apex Court in the case of CIT vs. Vadilal Lallubhai, etc. reported in [1972] 86 ITR 2(SC) held that it is not permissible to construe any provision of a statute much lesser taxing provision by reading into much more words than necessary. Similarly, in the case of H.H. Lakshmi Bhai vs. CWT reported in [1994] 206 ITR 688 (SC), the Hon'ble Apex Court held that it is settled law that taxation statute in particular has to be strictly cons…

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

ITA 50/ALLD/2023[2012-13]Status: DisposedITAT Allahabad31 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

…the case of CIT vs. Calcutta Knitwears reported in [2014] 362 ITR 673 (SC) that common sense approach, equity, logic, ethics and morality have no role to play. Similarly the Hon'ble Apex Court in the case of CIT vs. Vadilal Lallubhai, etc. reported in [1972] 86 ITR 2(SC) held that it is not permissible to construe any provision of a statute much lesser taxing provision by reading into much more words than necessary. Similarly, in the case of H.H. Lakshmi Bhai vs. CWT reported in [1994] 206 ITR 688 (SC), the Hon'ble Apex Court held that it is settled law that taxation statute in particular has to be strictly cons…

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

ITA 5/ALLD/2023[2012-13]Status: DisposedITAT Allahabad31 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Dr. Pawan Jaiswal and Shri AjitFor Respondent: Shri A. K. Singh, D.R
Section 143(3)Section 147Section 148

…the case of CIT vs. Calcutta Knitwears reported in [2014] 362 ITR 673 (SC) that common sense approach, equity, logic, ethics and morality have no role to play. Similarly the Hon'ble Apex Court in the case of CIT vs. Vadilal Lallubhai, etc. reported in [1972] 86 ITR 2(SC) held that it is not permissible to construe any provision of a statute much lesser taxing provision by reading into much more words than necessary. Similarly, in the case of H.H. Lakshmi Bhai vs. CWT reported in [1994] 206 ITR 688 (SC), the Hon'ble Apex Court held that it is settled law that taxation statute in particular has to be strictly cons…

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, ABCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 809/PUN/2024[2017-18]Status: DisposedITAT Pune26 May 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

…er, it is well-known canon of construction of the Statute, no words can be added to in Act or a new stipulation which is not prescribed in the statute can be read into the Act as held by the Hon'ble Supreme Court in the case of CIT v. Vadilal Lallubhai [1972] 86 ITR 2 As regards to the delay in filing the audit report in the prescribed form, the Courts have taken a consistent view that filing of audit report in the prescribed form before completion of the assessment proceedings would constitute a sufficient compliance under the provisions of the Act as held by the Hon'ble Supreme Court in the case of Nagpur Hotel…

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, APCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 808/PUN/2024[2016-17]Status: DisposedITAT Pune26 May 2025AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

…er, it is well-known canon of construction of the Statute, no words can be added to in Act or a new stipulation which is not prescribed in the statute can be read into the Act as held by the Hon'ble Supreme Court in the case of CIT v. Vadilal Lallubhai [1972] 86 ITR 2 As regards to the delay in filing the audit report in the prescribed form, the Courts have taken a consistent view that filing of audit report in the prescribed form before completion of the assessment proceedings would constitute a sufficient compliance under the provisions of the Act as held by the Hon'ble Supreme Court in the case of Nagpur Hotel…

SUBHASH CHAND KASERA,NEW DELHI vs. ITO WARD - 47(1), NEW DELHI

Ground of Appeal 2 and 3 are dismissed

ITA 4092/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Apr 2024AY 2015-16

Bench: Sh. M. Balaganesh & Ms. Madhumita Roy

Section 142Section 143(3)Section 54Section 54F

…said statute. Vidarbha Irrigation Dev. Corpn. v/s ACIT [(2005) 278 ITR 521 (Bom)]. It is not permissible to construe any provision of a statute, much less a taxing provision, by reading into it more words than its contains. CIT v/s. Vadilal Lallubhai [(1972) 86 ITR 2 (SC)] Literal construction means that there is no room for any intendment. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used. (ICAI vs. Price Waterhouse, (1997) 90 Comp. Case 113, 140, 141 (SC). A tax is imposed for public purpose for raising general revenue of the state. A taxing statute is to be str…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(4), BENGALURU vs. M/S SNOWSHINE REALTORS PVT.LTD. , BENGALURU

In the result, the revenue appeals in ITA Nos

ITA 1443/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Oct 2022AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…) CIT V. Lachman Dass Oswal (1980) 126 ITR 446 (P & H) (xxxv) Jiyajirao Cotton Mills Ltd V. CIT & EPT (1958) 34 ITR 888 (SC) (xxxvi) (xxxvii) CIT V. Sakarlal Balabhai (1968) 69 ITR 186 (Guj) affirmed by Han'ble Supreme Court in CIT V. Sakarlal Balabhai (1972) 86 ITR 2 (SC) (xxxviii) Mc.Dowell & Co., Ltd V. CTO (1985) 154 ITR 148 (SC) DCIT, Circle-16(1), Hyderabad V. Madhusudan Rao (2015) 57 (xxxix) Taxmann.com 262 (Hyd-Trib) ITA Nos.1441 & 1442/Bang/2018 & CO 103 & 104/Bang/2018 ITA No.1443/Bang/2018 & CO No.105/Bang/2018 M/s. Kansur Developers India Pvt. Ltd., Bangalore M/s. Snowshine Realtors Pvt. Ltd., Bangal…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(4), BENGALURU vs. M/S KANSUR DEVELOPERS INDIA PVT. LTD. , BENGALURU

In the result, the revenue appeals in ITA Nos

ITA 1442/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Oct 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…) CIT V. Lachman Dass Oswal (1980) 126 ITR 446 (P & H) (xxxv) Jiyajirao Cotton Mills Ltd V. CIT & EPT (1958) 34 ITR 888 (SC) (xxxvi) (xxxvii) CIT V. Sakarlal Balabhai (1968) 69 ITR 186 (Guj) affirmed by Han'ble Supreme Court in CIT V. Sakarlal Balabhai (1972) 86 ITR 2 (SC) (xxxviii) Mc.Dowell & Co., Ltd V. CTO (1985) 154 ITR 148 (SC) DCIT, Circle-16(1), Hyderabad V. Madhusudan Rao (2015) 57 (xxxix) Taxmann.com 262 (Hyd-Trib) ITA Nos.1441 & 1442/Bang/2018 & CO 103 & 104/Bang/2018 ITA No.1443/Bang/2018 & CO No.105/Bang/2018 M/s. Kansur Developers India Pvt. Ltd., Bangalore M/s. Snowshine Realtors Pvt. Ltd., Bangal…

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1-(4), BENGALURU vs. M/S KANSUR DEVELOPERS INDIA PVT. LTD., BENGALURU

In the result, the revenue appeals in ITA Nos

ITA 1441/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Oct 2022AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

For Appellant: Shri Dilip, Junior Standing Counsel forFor Respondent: Dept
Section 147

…) CIT V. Lachman Dass Oswal (1980) 126 ITR 446 (P & H) (xxxv) Jiyajirao Cotton Mills Ltd V. CIT & EPT (1958) 34 ITR 888 (SC) (xxxvi) (xxxvii) CIT V. Sakarlal Balabhai (1968) 69 ITR 186 (Guj) affirmed by Han'ble Supreme Court in CIT V. Sakarlal Balabhai (1972) 86 ITR 2 (SC) (xxxviii) Mc.Dowell & Co., Ltd V. CTO (1985) 154 ITR 148 (SC) DCIT, Circle-16(1), Hyderabad V. Madhusudan Rao (2015) 57 (xxxix) Taxmann.com 262 (Hyd-Trib) ITA Nos.1441 & 1442/Bang/2018 & CO 103 & 104/Bang/2018 ITA No.1443/Bang/2018 & CO No.105/Bang/2018 M/s. Kansur Developers India Pvt. Ltd., Bangalore M/s. Snowshine Realtors Pvt. Ltd., Bangal…

ASSISTANT COMMISSIONER OF INCOME-TAX, (EXEMPTION) CIRCLE ,, AURANGABAD vs. M/S. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR APCHALNAGAR SAHIB,, NANDED

In the result, the appeal filed by the Revenue stands dismissed

ITA 2119/PUN/2017[2014-15]Status: DisposedITAT Pune09 Jun 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2119/Pun/2017 िनधा"रण वष" / Assessment Year: 2014-15 Acit, Exemption Circle, Vs. M/S. The Nanded Aurangabad. Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib, Nanded-431601. Pan : Aabtt2452Q Appellant Respondent Revenue By : Shri Sardar Singh Meena Assessee By : Shri Nikhil S. Pathak Date Of Hearing 26.05.2022 : Date Of Pronouncement : 09.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 2, Aurangabad [‘Cit(A)’ For Short] Dated 06.06.2017 For The Assessment Year 2014-15. 2. The Revenue Raised The Following Grounds Of Appeal :- “1. The Ld. Cit(A), Has Erred In Allowing Exemption U/S 10(23C)(V) Of The Act, In The Given Facts Of The Case, Particularly The Assessee Failed To Furnish Audit Report In Form No. 10Bb U/S 10(23C)(V) R.W.R. 16Cc.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Sardar Singh Meena
Section 10Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2119/PUN/2017 िनधा"रण वष" / Assessment Year: 2014-15 ACIT, Exemption Circle, Vs. M/s. The Nanded Aurangabad. Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib, Nanded-431601. PAN : AABTT2452Q Appellant Respondent Revenue by : Shri Sardar Singh Meena Assessee by : Shri Nikhil S. Pathak Date of hearing 26.05.2022 : Date of pronouncement : 09.06.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the Revenue directed agains…

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 599/DEL/2014[1994-95]Status: DisposedITAT Delhi31 Aug 2020AY 1994-95

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

…statute. Vidarbha Irrigation Devs. Corpn. vs. ACIT [(2005) 278 ITR 521 (Bom)]. 46. It is not permissible to construe any provision of a statute, much less a taxing provision, by reading into it more words than its contains. CIT vs. Vadilal Lallubhai [(1972) 86 ITR 2 (SC)]. Literal construction means that there is no room for any intendment. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used. Voltas Ltd. vs. State of Gujarat (2015) 12 STD 658 (SC) 47. Hence, we hold that the proviso to Clause (a) of Sub- Section (1) of Section 244A is applicable and has to be consi…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 468/DEL/2014[1994-95]Status: DisposedITAT Delhi31 Aug 2020AY 1994-95

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

…statute. Vidarbha Irrigation Devs. Corpn. vs. ACIT [(2005) 278 ITR 521 (Bom)]. 46. It is not permissible to construe any provision of a statute, much less a taxing provision, by reading into it more words than its contains. CIT vs. Vadilal Lallubhai [(1972) 86 ITR 2 (SC)]. Literal construction means that there is no room for any intendment. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used. Voltas Ltd. vs. State of Gujarat (2015) 12 STD 658 (SC) 47. Hence, we hold that the proviso to Clause (a) of Sub- Section (1) of Section 244A is applicable and has to be consi…

DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD.,, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

ITA 2641/DEL/2013[1999-00]Status: DisposedITAT Delhi31 Aug 2020AY 1999-00

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

…statute. Vidarbha Irrigation Devs. Corpn. vs. ACIT [(2005) 278 ITR 521 (Bom)]. 46. It is not permissible to construe any provision of a statute, much less a taxing provision, by reading into it more words than its contains. CIT vs. Vadilal Lallubhai [(1972) 86 ITR 2 (SC)]. Literal construction means that there is no room for any intendment. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used. Voltas Ltd. vs. State of Gujarat (2015) 12 STD 658 (SC) 47. Hence, we hold that the proviso to Clause (a) of Sub- Section (1) of Section 244A is applicable and has to be consi…

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CIT v. Vadilal Lallubhai (86 ITR 2) — Cited in 28 Judgments | BharatTax