ITO v. TS Devinatha Nadar

68 ITR 252Reported decision1968#25465 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2022.

Judgments citing ITO v. TS Devinatha Nadar

Deputy Commissioner of Income Tax, Circle-1(1), Hubballi vs. M/S. Karnataka Vikas Grameen Bank Limited, Dharwad

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

ITA 720/BANG/2020[2016-17]Status: DisposedITAT Bangalore05 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.AFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

…selves with the policy behind the provision, or the intention of the Legislature. As Lord Watson said in A. Salomon V. A. Salomon and Co. (1897) AC 22, 38 (HL) "intention of the Legislature is a common but slippery phrase". In ITO v. TS Devinatha Nadar [1968] 68 ITR 252; AIR ITA Nos.611 & 720/Bang/2020 Page 20 of 27 1968 SC 623, the Supreme Court of India observed that the rule that (page 257): "we must look to the general scope and purview of the statute, and at the remedy sought to be applied, and consider what was the former state of the law, and what it was that the Legislature contemplated' was made while…

M/S Karnataka Vikas Grameena Bank, Dharwad vs. Assistant Commissioner of Income Tax, Circle-2(1), Hubballi

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

ITA 611/BANG/2020[2016-17]Status: DisposedITAT Bangalore02 Dec 2022AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri S Ananthan, C.A, S.V Ravishankar, AdvocateFor Respondent: Ms. Susan D George, CIT (DR)
Section 143Section 234BSection 250Section 36

…selves with the policy behind the provision, or the intention of the Legislature. As Lord Watson said in A. Salomon V. A. Salomon and Co. (1897) AC 22, 38 (HL) "intention of the Legislature is a common but slippery phrase". In ITO v. TS Devinatha Nadar [1968] 68 ITR 252; AIR ITA Nos.611 & 720/Bang/2020 Page 20 of 27 1968 SC 623, the Supreme Court of India observed that the rule that (page 257): "we must look to the general scope and purview of the statute, and at the remedy sought to be applied, and consider what was the former state of the law, and what it was that the Legislature contemplated' was made while…

DCIT Cir 3(1), Mumbai vs. Icici Bank Ltd, Mumbai

ITA 5191/MUM/2009[2004-05]Status: DisposedITAT Mumbai03 Jul 2019AY 2004-05

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.5191/Mum/2009 (िनधा"रण वष" / Assessment Year: 2004-05) Dcit-Circle 3(1) Icici Bank Limited बनाम Room No.607, 6Th Floor नाम/ नाम नाम Icici Bank Towers Aaykar Bhavan Bandra-Kurla Complex Vs. Mumbai-400 020. Mumbai-400 051. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-1195-H (अपीलाथ" / Appellant) (ू"यथ" / Respondent) : & C.O. No.127/Mum/2010 [Arising Out Of I.T.A. No.5191/Mum/2009] (िनधा"रण वष" / Assessment Year: 2004-05) Icici Bank Limited Dcit-Circle 3(1) बनाम नाम नाम/ नाम Room No.607, 6Th Floor Icici Bank Towers Bandra-Kurla Complex Aaykar Bhavan Vs. Mumbai-400 051. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci 1195 H (""ा"ेप ""ा"ेप ""ा"ेप /Cross Objector) ""ा"ेप (ू"यथ" / Respondent) :

For Appellant: Ms. Aarti Vissanji-Ld. ARFor Respondent: Shri P.C. Chhotaray -Ld.DR
Section 10Section 143(2)Section 143(3)Section 147Section 148Section 35DSection 36(1)(vii)

…provision is plain and clear. The principle of strict interpretation of taxing statutes was best enunciated by Rowlatt J. in his classic statement (vide Cape Brandy Syndicate v. IRC [1921] 1 KB 64, 71 cited with approval in ITO v. T.S. Devinatha Nadar [1968] 68 ITR 252 SC; AIR 1968 SC 623 (page 267 of [1968} 68 ITR):- In a taxing Act, one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing to be implied, One can only look fairly at the language used. Reliance has also been placed on…

ITO v. TS Devinatha Nadar (68 ITR 252) — Cited in 3 Judgments | BharatTax