CWT v. Hashmatunnisa Begum

176 ITR 98Supreme Court of India#11199 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2025.

Sections most often in play

Section 1961Section 14A of the Income Tax ActSection 263 of the Income Tax ActSection 32 of the Income Tax Act

Judgments citing CWT v. Hashmatunnisa Begum

Makson Pharmaceuticals(India) Private Limited, Surendranagar vs. Pr. CIT, Ahmedabad-3, Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 1017/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad21 Jul 2025AY 2018-19
For Appellant: Shri M J Ranpura, A.RFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1017/Ahd/2024 (िनधा"रण वष" / Assessment Year : 2018-19) बनाम/ Makson Pharmaceuticals Pr.CIT (India) Private Limited Ahmedabad-3, Vs. Survey No.195, Makson Ahmedabad Compound, Rajkot Highway, Surendranagar, Gujarat 363020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCM2806L (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri M J Ranpura, A.R. ""यथ" क" ओर से/Respondent by : Shri Alpesh Parmar, CIT. DR 13/05/2025 Date of Hearing Date of…

Shri Bimal Paul, Silchar vs. Income Tax Officer, Ward-1, Silchar

In the result, both the appeals of the assessee are dismissed

ITA 8/GTY/2016[2011-12]Status: DisposedITAT Guwahati06 Oct 2023AY 2011-12

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

…harge on the agricultural income-tax as well' as levy of super-tax. The amendment related to computation of total income and, consequently, was clearly substantive in nature. The case of Commissioner of Wealth-tax vs Smt. Hasmatunnisa Begum [1989] reported in 176 ITR 98 (S.C.), dealt with the proper construction of the proviso to section 4(1)(a) of the Wealth-tax Act, 1957, which provides for exemption respecting transferred assets which would otherwise be includable in the taxable wealth of the assessee under section 4(1)(a) of the Act. Thus, there would be no manner of doubt that the same dealt with a substanti…

Shri Bimal Paul, Silchar vs. Income Tax Officer, Ward-1, Silchar

In the result, both the appeals of the assessee are dismissed

ITA 211/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Oct 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

…harge on the agricultural income-tax as well' as levy of super-tax. The amendment related to computation of total income and, consequently, was clearly substantive in nature. The case of Commissioner of Wealth-tax vs Smt. Hasmatunnisa Begum [1989] reported in 176 ITR 98 (S.C.), dealt with the proper construction of the proviso to section 4(1)(a) of the Wealth-tax Act, 1957, which provides for exemption respecting transferred assets which would otherwise be includable in the taxable wealth of the assessee under section 4(1)(a) of the Act. Thus, there would be no manner of doubt that the same dealt with a substanti…

Sri Akber Ayub, Bangalore vs. Income Tax Officer Ward-5(2)(3), Bangalore

In the result, the assessee’s appeal for asst

ITA 944/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Sept 2017AY 2013-14

Bench: Shri Vijaypal Rao & Shri Jason P Boazsri Akber Ayub, No.04, Skyline Chalet, Dewan Madhavrao Road, Opp. Krishnarao Park, Bengaluru. . Appellant Vs. The Income-Tax Officer, Ward-5(2)(3), Bengaluru. . Respondent Pan - Abopa2599R. Appellant By : Shri P Dinesh, Advocate Respondent By : Shri M.K Biju, Jcit

For Appellant: Shri P Dinesh, AdvocateFor Respondent: Shri M.K Biju, JCIT
Section 143(3)Section 54E

…and natural meaning of the language used and then to apply that meaning to the facts of the case and in that process if the tax payer is brought within the net he is caught, otherwise he has to go free.” In the case of CWT Vs. Hashmatunnisa Begum reported in 176 ITR 98 (SC), the Hon'ble Apex Court ITA No.944/B/17 11 held that while interpreting statutes, literal construction has to be applied regardless of results and that only in a situation where two views are reasonably possible, should reference be given to that view which promotes constitutionality and not where the statute can be read only in a particul…

Assistant Commissioner of Income Tax, Bangalore vs. Sri Srinivasan Radhesh, Bangalore

In the result, Revenue’s appeal for Assessment Year 2010-11 is dismissed

ITA 1151/BANG/2014[2010-11]Status: DisposedITAT Bangalore24 Jul 2015AY 2010-11
For Appellant: Shri P. Dhivahar, JCIT (D.R)For Respondent: Shri B.M. Manjunath, C.A
Section 143(1)Section 143(3)Section 260ASection 54E

…and natural meaning of the language used and then to apply that meaning to the facts of the case and in that process if the tax payer is brought within the net he is caught, otherwise he has to go free.” In the case of CWT Vs. Hashmatunnisa Begum reported in 176 ITR 98 (SC), the Hon'ble Apex Court held that while interpreting statutes, literal construction has to be applied regardless of results and that only in a situation where two views are reasonably possible, should reference be given to that view which promotes constitutionality and not where the statute can be read only in a particular way. The following…

Smt. Neena Krishna Menon, Bangalore vs. CIT, Bangalore

In the result, the appeal by the assessee is allowed

ITA 578/BANG/2014[2009-10]Status: DisposedITAT Bangalore05 Mar 2015AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2009-10

For Appellant: Shri K. Kotresh, C.AFor Respondent: Shri Farahat Hussain Qureshi, CIT-II(DR)
Section 143(3)Section 263Section 54E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2009-10 Smt. Neena Krishna Menon, Vs. The Commissioner of Income Tax, C/o. V.M.G. Menon, Bangalore-IV, TF 101, “Benson Harmony”, Bangalore. 49/3, Benson Cross, “A” Road, Benson Town, Bangalore – 560 052. PAN: AHPPN 4835N APPELLANT RESPONDENT Appellant by : Shri K. Kotresh, C.A. Respondent by : Shri Farahat Hussain Qureshi, CIT-II(DR) Date of hearing : 03.03.2015 Date of Pronouncement : 05.03.2015 O R D E R Per N.V. Vasudevan, Judicial Member Thi…

Krishak Bharati Cooperative Ltd vs. Joint Commissioner of Income Tax Special Range 12

ITA/1280/2007HC Delhi23 Apr 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 263Section 80

…position it has received from contemporary authority though such exposition must give way where the language of the statue (sic) is plain and unambiguous. Similar view was also taken by the hon‟ble Supreme Court in the case of CWT vs. Hasmatunnisa Begum 176 ITR 98 that if the words of the statue(sick) on a proper construction can be read in a particular way than they cannot be read in another way by a Court of construction anxious to avoid its unconstitutionality. 18. Once the provisions of the Act are clear, they have to be strictly construed and not be disputed that the expression “attributable…

Krishak Bharati Cooperative Ltd vs. Commissioner of Income Tax

ITA - 955 / 2008HC Delhi23 Apr 2012
Section 263Section 80

…position it has received from contemporary authority though such exposition must give way where the language of the statue (sic) is plain and unambiguous. Similar view was also taken by the hon‟ble Supreme Court in the case of CWT vs. Hasmatunnisa Begum 176 ITR 98 that if the words of the statue(sick) on a proper construction can be read in a particular way than they cannot be read in another way by a Court of construction anxious to avoid its unconstitutionality. 18. Once the provisions of the Act are clear, they have to be strictly construed and not be disputed that the expression “attributable…

Krishak Bharati Cooperative Ltd vs. Commissioner of Income Tax

ITA/955/2008HC Delhi23 Apr 2012
Section 263Section 80

…position it has received from contemporary authority though such exposition must give way where the language of the statue (sic) is plain and unambiguous. Similar view was also taken by the hon‟ble Supreme Court in the case of CWT vs. Hasmatunnisa Begum 176 ITR 98 that if the words of the statue(sick) on a proper construction can be read in a particular way than they cannot be read in another way by a Court of construction anxious to avoid its unconstitutionality. 18. Once the provisions of the Act are clear, they have to be strictly construed and not be disputed that the expression “attributable…

CWT v. Hashmatunnisa Begum (176 ITR 98) — Cited in 9 Judgments | BharatTax