Fox v. Bishop of Chester

2 SCR 282Reported decision1999#12364 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 132 Section 153A Section 68 Section 115BBE Section 132(1)Section 132(3)Section 132(4)

Issues it is cited on

prohibited by law tax benefit section 18 section 20 section 37(1)section 37 section 23 section 10 salary scrutiny assessment income from other sources undisclosed income

Judgments citing Fox v. Bishop of Chester

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)

Section 143(3)Section 37(1)

…The question of such an agreement being genuine cannot, therefore, arise It is also a known principle that what cannot be done directly, cannot be achieved Indirectly. As was said in Fox v. Bishop of Chester [1824] 2 BFC 635 Jagir Singh v. Raubir Singh (1999) 2 SCR 282 that it is a "Well-known principle of law that the provisions of an Act of Parliament shall not be evaded by shift or contrivance And that "To carry out effectually the object of a Statute, it must be construed as to as defeat all attempts to do, or avoid doing, in an indirect or circuitous manner that which it has prohibited or enjoined" This Cour…

Shree Durga Jewellers, Jawahar Nagar Jaipur vs. AO Circle 4 Jaipur, Cr Building Jaipur

In the result, the appeal of the assessee is allowed

ITA 33/JPR/2025[2017-18]Status: DisposedITAT Jaipur29 Apr 2025AY 2017-18

For Appellant: Shri Suhani Meharwal, CAFor Respondent: Shri Anup Singh, Addl. CIT

Section 143(1)Section 143(2)Section 143(3)Section 68

…e question of such an agreement being genuine cannot, therefore, arise." It is also a known principle that what cannot be done directly, cannot be achieved indirectly. As was said in Fox v. Bishop of Chester [1824] 2 BFC 635 Jagir Singh v. Raubir Singh [1999] 2 SCR 282 that it is a: "Well-known principle of law that the provisions of an Act of Parliament shall not be evaded by shift or contrivance" And that: "To carry out effectually the object of a Statute, it must be construed as to defeat all attempts to do, or avoid doing, in an indirect or circuitous manner that which it has prohibited or enjoined" This Cour…

Aids Society of India, Mumbai vs. The Principal Commissioner of Income Tax (Central), Pune

ITA 417/PUN/2023[-]Status: DisposedITAT Pune26 Mar 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.518/Pun/2023 1. Poona Obstetrics & Gynaecological Society, 302/303, Dr. Neety Mandke Ima House, Tilak Road, Shukrawar Peth, Pune 411 002, Maharashtra Pan : Aaatp1435C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.522/Pun/2023 2. The Mumbai Obstetrics & Gynaecological Society, C-114, Ist Floor, D-Wing Entrance, Trade World, Kamala City, Senapati Bapat Marg, Low Parel (W), Mumbai-400 013 Maharashtra Pan : Aaatt4562C Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.549/Pun/2023 3. Agra Obstetrical & Gynaecological Society, 84, M.G. Road, Agra 282 010, Uttar Pradesh Pan : Aabta6327K Vs. Pr.Cit (Central), Pune Appellant Respondent आयकर अपील सं. / Ita No.417/Pun/2023 4. Aids Society Of India, Ground Floor, Maharukh Mandsion, Alibhai Premji Marg, Grant Road (E), Mumbai 400 007 Maharashtra Pan : Aabta4129R Vs. Principal Commissioner Of Income-Tax (Central), Pune Appellant Respondent 2

For Respondent: Shri Ajay Kumar Keshari

Section 12A

…no less a prohibition on the part of their giver, or donor, i.e., Aрех" It is also a known principle that what cannot be done directly, cannot be achieved indirectly. As was said in Fox v. Bishop of Chester [1824] 2 BFC 635 Jagir Singh v. Raubir Singh [1999] 2 SCR 282 that it is a : "Well-known principle of law that the provisions of an Act of Parliament shall not be evaded by shift or contrivance" And that "To carry out effectually the object of a Statute, it must be construed as to defeat all attempts to do, or avoid doing, in an indirect or circuitous manner that which it has prohibited or enjoined.” 2. 12.…

Kiran Fine Jewellers Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-2, Jaipur

In the result ground no 2 raised by the assessee is allowed

ITA 648/JPR/2024[2017-18]Status: DisposedITAT Jaipur25 Feb 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. P. P. Meena, CIT-Th. V.H

Section 115BSection 143(3)Section 145(3)Section 68Section 69A

…he question of such an agreement being genuine cannot, therefore, arise. It is also a known principle that what cannot be done directly, cannot be achieved indirectly. As was said in Fox v. Bishop of Chester [1824] 2 BFC 635 Jagir Singh v. Raubir Singh [1999] 2 SCR 282 that it is a "Well-known principle of law that the provisions of an Act of Parliament shall not be evaded by shift or contrivance" And that: "To carry out effectually the object of a Statute, it must be construed as to defeat all attempts to do, or avoid doing, in an indirect or circuitous manner that which it has prohibited or enjoined" This Court…

Assistant Commissioner of Income Tax Central Circle3-(1), Hyderabad vs. M/S. Musaddilal Gems and Jewels Private Limited, Hyderabad

In the result, we uphold the addition of Rs

ITA 59/HYD/2021[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy

Section 131Section 68

…he question of such an agreement being genuine cannot, therefore, arise. It is also a known principle that what cannot be done directly, cannot be achieved indirectly. As was said in Fox v. Bishop of Chester [1824] 2 BFC 635 Jagir Singh v. Raubir Singh [1999] 2 SCR 282 that it is a : "Well-known principle of law that the provisions of an Act of Parliament shall not be evaded by shift or contrivance" And that "To carry out effectually the object of a Statute, it must be construed as to defeat all attempts to do, or avoid doing, in an indirect or circuitous manner that which it has prohibited or enjoined" This Cour…

Assistant Commissioner of Income Tax Central Circle3-(1), Hyderabad vs. Vaishnavi Bullion Private Limited, Hyderabad

In the result, we uphold the addition of Rs

ITA 58/HYD/2021[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy

Section 131Section 68

…he question of such an agreement being genuine cannot, therefore, arise. It is also a known principle that what cannot be done directly, cannot be achieved indirectly. As was said in Fox v. Bishop of Chester [1824] 2 BFC 635 Jagir Singh v. Raubir Singh [1999] 2 SCR 282 that it is a : "Well-known principle of law that the provisions of an Act of Parliament shall not be evaded by shift or contrivance" And that "To carry out effectually the object of a Statute, it must be construed as to defeat all attempts to do, or avoid doing, in an indirect or circuitous manner that which it has prohibited or enjoined" This Cour…

Vaishnavi Bullion Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, we uphold the addition of Rs

ITA 561/HYD/2020[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy

Section 131Section 68

…he question of such an agreement being genuine cannot, therefore, arise. It is also a known principle that what cannot be done directly, cannot be achieved indirectly. As was said in Fox v. Bishop of Chester [1824] 2 BFC 635 Jagir Singh v. Raubir Singh [1999] 2 SCR 282 that it is a : "Well-known principle of law that the provisions of an Act of Parliament shall not be evaded by shift or contrivance" And that "To carry out effectually the object of a Statute, it must be construed as to defeat all attempts to do, or avoid doing, in an indirect or circuitous manner that which it has prohibited or enjoined" This Cour…

Musaddilal Gems Jewels Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, we uphold the addition of Rs

ITA 560/HYD/2020[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy

Section 131Section 68

…he question of such an agreement being genuine cannot, therefore, arise. It is also a known principle that what cannot be done directly, cannot be achieved indirectly. As was said in Fox v. Bishop of Chester [1824] 2 BFC 635 Jagir Singh v. Raubir Singh [1999] 2 SCR 282 that it is a : "Well-known principle of law that the provisions of an Act of Parliament shall not be evaded by shift or contrivance" And that "To carry out effectually the object of a Statute, it must be construed as to defeat all attempts to do, or avoid doing, in an indirect or circuitous manner that which it has prohibited or enjoined" This Cour…