Dr. Partap Singh v. Director of Enforcement

155 ITR 166Supreme Court of India1985#2206 most cited

What is Dr. Partap Singh v. Director of Enforcement authority for?

The phrase "so far as may be" in a statutory provision indicates that the referred procedures, such as those for conducting searches, are to be generally followed to the extent possible, meaning they are not mandatory in every minute detail but applied practically.

52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2009 to 2026.

Also referred to as

Dr. Partap Singh v. Director of Enforcement · 155 ITR 166 · interpretation of "so far as may be" · Section 132 · search procedure · general compliance · extent practicable · mandatory vs optional application · Section 153 BC(b) · Section 37(2) · Section 165

Sections most often in play

Section 143(2)Section 132Section 142(1)Section 119Section 131Section 139Section 147Section 148

Issues it is cited on

illegal paymentsection 144(1)principal director general of income-taxexplanation to section 37section 65b(4)section 153a proceedingsprohibited by lawsection 147ofsection 80ib(10)jewellery found during searchsection 80a(5)section 24(a)

Judgments citing Dr. Partap Singh v. Director of Enforcement

M/S. Kaizen Organics Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Circle-3, Jaipur

In the result, appeal of the assessee is allowed

ITA 834/JPR/2017[2009-10]Status: DisposedITAT Jaipur19 Dec 2018AY 2009-10

Bench: The Hearing.

For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri A.K. Mahala (JCIT)
Section 143(2)Section 143(3)Section 147

…be" in Section 153 BC(b), the issue of notice is not mandatory but optional and are to be applied to the extent practicable. In support of that contention, the learned counsel has relied on the observation made by this Court in Dr. Pratap Singh's case [1985] 155 ITR 166 (SC). In this case, the Court has observed that Section 37(2) provides that "the provisions of the Code relating to searches, shall so far as may be, apply to searches directed under Section 37(2). Reading the two sections together it merely means that the methodology prescribed for carrying out the search provided in Section 165 has to be genera…

ITO Corporate Ward 2, Coimbatore vs. Shri. T S R Khannaiyan, Coimbatore

In the result, the appeal filed by the assessee is allowed

ITA 812/CHNY/2018[2007-08]Status: DisposedITAT Chennai12 Sept 2018AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Sh. T. Banusekar, CAFor Respondent: Shri Sailendra Mamidi, PCIT
Section 10(38)Section 2

…be" in section 153BC(b), the issue of notice is not mandatory but optional and are to be applied to the extent practicable. In support of that contention, the learned counsel has relied on the observation made by this court in Dr. Partap Singh' s case [1985] 155 ITR 166. In this case, the court has observed that section 37(2) provides that " the provisions of the Code relating to searches, shall so far as may be, apply to searches directed under section 37(2). Reading the two sections together it merely means that the methodology prescribed for carrying out the search provided in section 165 has to be generally…

T.S.R.Khannaiyann, Chennai vs. ACIT, Coimbatore

In the result, the appeal filed by the assessee is allowed

ITA 257/CHNY/2018[2009-10]Status: DisposedITAT Chennai12 Sept 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Sh. T. Banusekar, CAFor Respondent: Shri Sailendra Mamidi, PCIT
Section 10(38)Section 2

…be" in section 153BC(b), the issue of notice is not mandatory but optional and are to be applied to the extent practicable. In support of that contention, the learned counsel has relied on the observation made by this court in Dr. Partap Singh' s case [1985] 155 ITR 166. In this case, the court has observed that section 37(2) provides that " the provisions of the Code relating to searches, shall so far as may be, apply to searches directed under section 37(2). Reading the two sections together it merely means that the methodology prescribed for carrying out the search provided in section 165 has to be generally…

T.S.R.Khannaiyann, Chennai vs. ACIT, Coimbatore

In the result, the appeal filed by the assessee is allowed

ITA 256/CHNY/2018[2007-08]Status: DisposedITAT Chennai12 Sept 2018AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Sh. T. Banusekar, CAFor Respondent: Shri Sailendra Mamidi, PCIT
Section 10(38)Section 2

…be" in section 153BC(b), the issue of notice is not mandatory but optional and are to be applied to the extent practicable. In support of that contention, the learned counsel has relied on the observation made by this court in Dr. Partap Singh' s case [1985] 155 ITR 166. In this case, the court has observed that section 37(2) provides that " the provisions of the Code relating to searches, shall so far as may be, apply to searches directed under section 37(2). Reading the two sections together it merely means that the methodology prescribed for carrying out the search provided in section 165 has to be generally…

Assistant Commissioner of Income-Tax vs. Kakade Infrastructure Pvt. Ltd., Pune

In the result, appeal of the Revenue is dismissed

ITA 854/PUN/2015[2010-11]Status: DisposedITAT Pune20 Jun 2018AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri HarikrishanFor Respondent: Shri Rajeev Kumar &
Section 131Section 139(1)Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी अ"नल चतुव"द", लेखा सद"य, एवं "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No. 854/PUN/2015 "नधा"रण वष" / Assessment Year : 2010-11 The Assistant Commissioner of Income Tax, Central Circle-2(2), Pune. .......अपीलाथ" / Appellant बनाम / V/s. Kakade Infrastructure Pvt. Ltd. 1205, Kakade Capital, Shirole Road, Near P. Jog Classes, Shivaji Nagar, Pune-411005. PAN : AADCK5852G ……""यथ" / Respondent Revenue by : Shri Rajeev Kumar & Dr. Vivek Aggarwal…

Income Tax Officer, Ward-1(1), Mumbai vs. Allauddin Yakub Shaikh, Mumbai

The appeal of the Revenue is dismissed

ITA 4260/MUM/2017[2011-12]Status: DisposedITAT Mumbai13 Feb 2018AY 2011-12

Bench: Shri Joginder Singhassessment Year: 2011-12 Income Tax Officer, Shri Allauddin Yakub Shaikh, Ward-1(1), Kalyan. H.No. 656, Gaibi Peer Road, बनाम/ Gulzar Nagar, Bhiwandi. Vs. (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Bmqps 7233 C

Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 158B

…n'ble Gauhati High Court and also the Hon'ble Delhi High Court in the case CIT V. Pawan Gupta (2009) 318 ITR 322 and also considered the decision in Maganlal v. Jaiswal Industries [1989] 4 SCC 344 (para 15) Partap Singh (Dr.) v. Director of Enforcement [1985] 155 ITR 166 (SC) (paras 5, 15). The ratio laid down by Hon'ble Allahabad High Court in CIT v. Rajeev Sharma (2011) 336 ITR 678 (Allahabad) further supports the case of the assessee. The Hon'ble Delhi High Court in Pr. CIT v. Shri Jai Shiv Shankar Traders (P) Ltd. (2016) 383 ITR 448 (Delhi) where the Assessing Officer picked up the return of income for the as…

ACIT, Circle-10, Kolkata vs. M/S. Ici India Ltd, Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 2568/KOL/2005[1999-2000]Status: DisposedITAT Kolkata08 Mar 2017AY 1999-2000

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri R. N. Bajoria, Sr. AdvocateFor Respondent: Shri Niraj Kumar, CIT, DR
Section 10(33)Section 115JSection 143(1)(a)Section 143(2)Section 147Section 148

…be” in Section 153 BC(b), the issue of notice is not mandatory but optional and are to be applied to the extent practicable. In support of that contention, the learned counsel has relied on the observation made by this Court in Dr. Pratap Singh’s case [1985] 155 ITR 166(SC). In this case, the Court has observed that Section 37(2) provides that “the provisions of the Code relating to searches, shall so far as may be, apply to searches directed under Section 37(2). Reading the two sections together it merely means that the methodology prescribed for carrying out the search provided in Section 165 has to be general…

Ici India Limited, Kolkata vs. DCIT, Circle-10, Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 2125/KOL/2005[1999-2000]Status: DisposedITAT Kolkata08 Mar 2017AY 1999-2000

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri R. N. Bajoria, Sr. AdvocateFor Respondent: Shri Niraj Kumar, CIT, DR
Section 10(33)Section 115JSection 143(1)(a)Section 143(2)Section 147Section 148

…be” in Section 153 BC(b), the issue of notice is not mandatory but optional and are to be applied to the extent practicable. In support of that contention, the learned counsel has relied on the observation made by this Court in Dr. Pratap Singh’s case [1985] 155 ITR 166(SC). In this case, the Court has observed that Section 37(2) provides that “the provisions of the Code relating to searches, shall so far as may be, apply to searches directed under Section 37(2). Reading the two sections together it merely means that the methodology prescribed for carrying out the search provided in Section 165 has to be general…

Asstt.Commr.of Income Tax vs. M/S Hotel Blue Moon

C.A. No.-001198-001198 - 2010Supreme Court02 Feb 2010
Section 132Section 142Section 143Section 143(2)Section 143(3)Section 158Section 260ASection 68

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.1198 OF 2010 (Arising out of SLP(C) No. 22973 of 2007) Assistant Commissioner of Income Tax & Anr. …….Appellants Versus M/s. Hotel Blue Moon ……..Respondent WITH C.A. No. 1199/2010 @ S.L.P.(C) No.30284/2009, C.A. No. 1200/2010 @ S.L.P.(C) No.30285/2009, C.A. No.1201/2010 @ S.L.P.(C) No.30286/2009, C.A. No.1202/2010 @ S.L.P.(C) No.30287/2009, and C.A. No.1203/2010 @ S.L.P.(C) No.30288/2009 JUDGMENT H.L. Dattu,J. 1) Leave granted in all the special leave petitions. 2…

The Commissioner of Incomet Tax vs. Khatri Hotels Pvt Ltd

The appeals are dismissed

ITA - 1323 / 2008HC Delhi15 Apr 2009
Section 143Section 158

…notice by the assessing officer. The question would therefore be whether the notice under section 158 BC had the same effect as a notice to be issued under section 143 (2) of the said act. Referring to the decision ![](_page_13_Picture_1.jpeg) Enforcement: 155 ITR 166, she submitted that the words "so far as may be" have always been construed to mean to the extent possible. Therefore the provisions of section 143(2) and other provisions mentioned in section 158 BC (b) are to be applied only to the extent possible/practical and not in the literal sense. Since the provisions incorporated in the chapter XIV B con…

Commissioner of Income Tax vs. Pawan Gupta

The appeals are dismissed

ITA - 200 / 2008HC Delhi15 Apr 2009
Section 143Section 143(2)Section 158

…ormal notice by the assessing officer. The question would therefore be whether the notice under section 158 BC had the same effect as a notice to be issued under section 143 (2) of the said act. Referring to the decision 2009:DHC:1436-DB Enforcement: 155 ITR 166, she submitted that the words "so far as may be" have always been construed to mean to the extent possible. Therefore the provisions of section 143(2) and other provisions mentioned in section 158 BC (b) are to be applied only to the extent possible/practical and not in the literal sense. Since the provisions incorporated in the chapter XIV…

Commissioner of Income Tax vs. Pawan Gupta

The appeals are dismissed

ITA/200/2008HC Delhi15 Apr 2009
Section 143Section 143(2)Section 158

…ormal notice by the assessing officer. The question would therefore be whether the notice under section 158 BC had the same effect as a notice to be issued under section 143 (2) of the said act. Referring to the decision 2009:DHC:1436-DB Enforcement: 155 ITR 166, she submitted that the words "so far as may be" have always been construed to mean to the extent possible. Therefore the provisions of section 143(2) and other provisions mentioned in section 158 BC (b) are to be applied only to the extent possible/practical and not in the literal sense. Since the provisions incorporated in the chapter XIV…