(i) Sultana Begum v. Prem Chand Jain

1 SCC 373Reported decision1997#501 most cited

What is (i) Sultana Begum v. Prem Chand Jain authority for?

A statute must be read as a whole, construing every clause with reference to its context and other provisions, to determine the legislature's real intention and ensure a consistent enactment. This principle, known as "ex visceribus actus," helps avoid inconsistencies within the law.

187

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Sultana Begum v. Prem Chand Jain · 1 SCC 373 · statutory interpretation · rule of construction · ex visceribus actus · legislative intent · reading statute as a whole · consistent enactment · Section 153 · Section 144C · Income Tax Act

Sections most often in play

Section 153Section 144C(13)Section 144CSection 153(1)Section 153(4)Section 143(3)Section 153(2A)Section 144B

Issues it is cited on

section 144cofsection 158absection 144c(4)section 144c(12)section 153(4)section 261section 11(3)reference to tpoimpermissible avoidance arrangementsection 22(1)section 153(2a)stay of demand

Judgments citing (i) Sultana Begum v. Prem Chand Jain

Income Tax Officer vs. Vikram Sujitkumar Bhatia

C.A. No.-000911-000911 - 2022Supreme Court06 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 911 OF 2022 (@ SLP (C) NO. 29096 OF 2019) Income Tax Officer …Appellant(s) Versus Vikram Sujitkumar Bhatia …Respondent(s) With CIVIL APPEAL NO. 912 OF 2022 (@ SLP (C) NO. 29109 OF 2019) CIVIL APPEAL NO. 913 OF 2022 (@ SLP (C) NO. 29115 OF 2019) CIVIL APPEAL NO. 914 OF 2022 (@ SLP (C) NO. 29116 OF 2019) CIVIL APPEAL NO. 915 OF 2022 (@ SLP (C) NO. 29118 OF 2019) CIVIL APPEAL NO. 916 OF 2022 (@ SLP (C) NO. 29119 OF 2019) CIVIL APPEAL NO. 911 OF 2022 Page 1 of 67 Digitally signed by N…

Superbrands Ltd (Uk), Gurgaon vs. DCIT, Circle- 3(1)(2), International Taxation, New Delhi

In the result, the appeal is allowed, as indicated above

ITA 332/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Dec 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyआ.अ.सं/.I.T.A No.332/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Superbrands Ltd. (Uk) Dcit C/O Bdo India Llp 1501-1508, Vs. Circle 3(1)(2), Palm Spring Plaza, Sector-54, International Taxation, Golf Course Road, Gurgaon, New Delhi. Haryana. Pan No. Aaics6497G अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144CSection 144C(1)Section 144C(3)

…y inconsistency or repugnancy either within a section or between two different sections or provisions of the same statute. It is the duty of the court to avoid a head-on clash between two sections of the same Act. (See Sultana Begum v. Prem Chand Jain [(1997) 1 SCC 373 : AIR 1997 SC 1006])." (iii) Franklin Templeton Trustee Services (P) Ltd. v. Amruta Garci. (2021) 6 SCC 736 : 2021 SCC On Line SC 88 at page 752: “17. The concept of "absurdity" in the context of interpretation of statutes is construed to include any result which is unworkable, impracticable, illogical, futile or pointless, artificial, or productiv…

M/S. Superbrands Limited (Uk), New Delhi vs. DDIT, New Delhi

In the result, the appeals of the Revenue are disposed of as

ITA 654/DEL/2014[2010-11]Status: DisposedITAT Delhi20 Sept 2022AY 2010-11

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR

…uch directions. The section and the sub-section have to be read as a whole with connected provisions to decipher the meaning and intentions. At this juncture it would be useful to refer to the following decisions: (i) Sultana Begum v. Prem Chand Jain, (1997) 1 SCC 373 at page 381: “11. The statute has to be read as a whole to find out the real intention of the legislature. 12. In Canada Sugar Refining Co. v. R. [1898 AC 735 : 67 LJPC 126] , Lord Davy observed: “Every clause of a statute should be construed with reference to the context and other clauses of the Act, so as, as far as possible, to make a consist…

Super Brands Ltd (Uk), New Delhi vs. ADIT, New Delhi

In the result, the appeals of the Revenue are disposed of as

ITA 3115/DEL/2009[2005-06]Status: DisposedITAT Delhi20 Sept 2022AY 2005-06

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR

…uch directions. The section and the sub-section have to be read as a whole with connected provisions to decipher the meaning and intentions. At this juncture it would be useful to refer to the following decisions: (i) Sultana Begum v. Prem Chand Jain, (1997) 1 SCC 373 at page 381: “11. The statute has to be read as a whole to find out the real intention of the legislature. 12. In Canada Sugar Refining Co. v. R. [1898 AC 735 : 67 LJPC 126] , Lord Davy observed: “Every clause of a statute should be construed with reference to the context and other clauses of the Act, so as, as far as possible, to make a consist…

Hero Moto Corp Ltd., New Delhi vs. Neac, Delhi

ITA 706/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Nov 2021AY 2016-17

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surendra Pal
Section 143(3)Section 144BSection 144CSection 144C(13)Section 145Section 1lSection 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “I–1”: NEW DELHI] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 706/Del/2021 (Assessment Year : 2016-17) M/s. Hero Moto Corp. Ltd., National The Grand Plaza, Plot No. 2, Vs. Nelson Mandela Road, e-Assessment Centre, Vasant Kunj, Phase – II, New Delhi – 110 070. Delhi. PAN: AAACH0812J AND STAY APP. No. 127/Del/2021. [ in ITA. No. 706/Del/2021 ] (Assessment Year : 2016-17) M/s. Hero Moto Corp. Ltd., National The Grand Plaza, Plot No. 2, Nelson Mandela Road, Vs. e-Assessment Centre, Vasant…

Commr.of Central Excise, Nagpur vs. M/S Universal Ferro & Allied Chem.Ld.&An

C.A. No.-000848-000852 - 2009Supreme Court06 Mar 2020

Bench: This Court. 2. The Facts In Brief Giving Rise To The Present Appeals Are As Under:

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 848­852 OF 2009 COMMISSIONER OF CENTRAL EXCISE, NAGPUR ...APPELLANT(S) VERSUS M/S UNIVERSAL FERRO & ALLIED CHEMICALS LTD. & ANR. .... RESPONDENT(S) J U D G M E N T 1. Being aggrieved by the judgments and orders dated 21.10.2005 and 7.7.2006 passed by the Customs, Excise, Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (hereinafter referred to as “CESTAT”) thereby, allowing the appeals filed by the respondent – Assessee and its Chairman being Appeal Nos.E­2691­2693/03 arising out of Order­in­ Ori…

The Pr. Commissioner of Income Tax-4 vs. Ge Money Financial Services Pvt. Ltd

ITA/224/2017HC Delhi10 Apr 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 10A(2)(c)

…W.P.(C) 224/2017 Page 1 of 118 + W.P.(C) 224/2017 & CM APPLs. 1032/2017 & 46950/2022 ARCELORMITTAL INDIA PRIVATE LIMITED & ANR. ..... Petitioners versus UNION OF INDIA & ORS. ..... Respondents INDEX Sl. No. Contents Paragraph Nos. 1 Introduction 1 - 2 2 Factual Matrix 3 - 3.36 3 Submissions on behalf of the Petitioner 4 – 4.28 4 Submissions on behalf of Respondent no. 1 & 2 – Union of India 5-5.16 5 Submissions on b…