Krishnaswamy S. Pd v. Union of India

281 ITR 305Supreme Court of India2006#1663 most cited

What is Krishnaswamy S. Pd v. Union of India authority for?

The law does not compel individuals to perform impossible actions. The administration of law must consider this general exception in specific cases, acknowledging that it does not intend to compel impossibilities.

68

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Krishnaswamy S. Pd v. Union of India · 281 ITR 305 · SC · impossibility · law does not compel impossibility · lex non cogit ad impossibilia · administration of law

Also reported as

151 Taxmann 286

Sections most often in play

Section 115JBSection 14Section 154Section 178(6)Section 234BSection 234CSection 238Section 271(1)(c)

Issues it is cited on

section 178(6)section 31(1)section 238section 60section 32(1)(iia)statutory duessection 31specified domestic transactioncorporate guaranteeadditional depreciationmistake apparent on recordeligible business

Judgments citing Krishnaswamy S. Pd v. Union of India

M/S. Shivji Palace Hotel & Club Pvt. Ltd., Saharanpur vs. DCIT, Uttar Pradesh

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5587/DEL/2014[2002-03]Status: DisposedITAT Delhi05 Feb 2016AY 2002-03

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Anil Chopra, FCA & Shri V.K. Garg, AdvocateFor Respondent: Smt. Anima Barnwal, Senior DR
Section 143(3)Section 144Section 147Section 148

…enue could not place any material to show whether the interim order of stay was vacated before the writ petition was dismissed on 20.08.2013. An act of court shall not prejudice any one is reiterated in the case of Krishnaswamy S PD and Anr. vs UOI and Ors - 281 ITR 305 :- “16. The maxim 'actus curiae neminem gravabit' i.e. , an act of Court shall prejudice no man is an important one. The maxim "is founded upon justice and good sense, and affords a safe and certain guide for the administration of the law", said Cresswell, J. in Freeman v. Tranah 12 CB 406. An unintentional mistake of the Court which may prejudi…

M/S. Shivji Palace Hotel & Club Pvt. Ltd., Saharanpur vs. DCIT, Uttar Pradesh

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5586/DEL/2014[2001-02]Status: DisposedITAT Delhi05 Feb 2016AY 2001-02

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Anil Chopra, FCA & Shri V.K. Garg, AdvocateFor Respondent: Smt. Anima Barnwal, Senior DR
Section 143(3)Section 144Section 147Section 148

…enue could not place any material to show whether the interim order of stay was vacated before the writ petition was dismissed on 20.08.2013. An act of court shall not prejudice any one is reiterated in the case of Krishnaswamy S PD and Anr. vs UOI and Ors - 281 ITR 305 :- “16. The maxim 'actus curiae neminem gravabit' i.e. , an act of Court shall prejudice no man is an important one. The maxim "is founded upon justice and good sense, and affords a safe and certain guide for the administration of the law", said Cresswell, J. in Freeman v. Tranah 12 CB 406. An unintentional mistake of the Court which may prejudi…

M/S. Shivji Palace Hotel & Club Pvt. Ltd., Saharanpur vs. DCIT, Uttar Pradesh

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5584/DEL/2014[1999-2000]Status: DisposedITAT Delhi05 Feb 2016AY 1999-2000

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Anil Chopra, FCA & Shri V.K. Garg, AdvocateFor Respondent: Smt. Anima Barnwal, Senior DR
Section 143(3)Section 144Section 147Section 148

…enue could not place any material to show whether the interim order of stay was vacated before the writ petition was dismissed on 20.08.2013. An act of court shall not prejudice any one is reiterated in the case of Krishnaswamy S PD and Anr. vs UOI and Ors - 281 ITR 305 :- “16. The maxim 'actus curiae neminem gravabit' i.e. , an act of Court shall prejudice no man is an important one. The maxim "is founded upon justice and good sense, and affords a safe and certain guide for the administration of the law", said Cresswell, J. in Freeman v. Tranah 12 CB 406. An unintentional mistake of the Court which may prejudi…

M/S. Shivji Palace Hotel & Club Pvt. Ltd., Saharanpur vs. DCIT, Uttar Pradesh

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5583/DEL/2014[1998-99]Status: DisposedITAT Delhi05 Feb 2016AY 1998-99

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Anil Chopra, FCA & Shri V.K. Garg, AdvocateFor Respondent: Smt. Anima Barnwal, Senior DR
Section 143(3)Section 144Section 147Section 148

…enue could not place any material to show whether the interim order of stay was vacated before the writ petition was dismissed on 20.08.2013. An act of court shall not prejudice any one is reiterated in the case of Krishnaswamy S PD and Anr. vs UOI and Ors - 281 ITR 305 :- “16. The maxim 'actus curiae neminem gravabit' i.e. , an act of Court shall prejudice no man is an important one. The maxim "is founded upon justice and good sense, and affords a safe and certain guide for the administration of the law", said Cresswell, J. in Freeman v. Tranah 12 CB 406. An unintentional mistake of the Court which may prejudi…

ITO, New Delhi vs. M/S. Mantee Consultants Pvt. Ltd., New Delhi

In the result appeal of revenue is dismissed

ITA 4497/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jan 2016AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. P.Dam Kanunjna, Sr. DRFor Respondent: Sh. B. B. Bhagat Advocate
Section 143(1)Section 143(2)Section 143(3)Section 40Section 40aSection 9

…year, the obligation to deduct tax was not on the assessee. Law cannot compel a person to do something, which is impossible to perform. Our view also gets support from decision of Honourable supreme court in case of Krishnaswamy S. Pd v. Union of India [2006] 281 ITR 305/151 Taxman 286, wherein the said legal Maxim was accepted by the Hon'ble Supreme court as under :- “17. The maximum of equity, namely, actus curiae neminem gravabit - an act of court shall prejudice no man, is founded upon justice and good sense which serves a safe and certain guide for the administration of law. The other relevant maxim is, lex…

ACIT, Circle - 52, Kolkata vs. Shri Subhotosh Majumdar, Kolkata

In the result, the appeals of revenue are dismissed

ITA 366/KOL/2012[2008-09]Status: DisposedITAT Kolkata27 Nov 2015AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri S. Srivastava, CITFor Respondent: Shri J. P. Khaitan, Advocate
Section 143(3)Section 195Section 40Section 5Section 9Section 9(1)(i)

…legal Maxim lex non cogit ad impossiblia meaning thereby that the law cannot possibly compel a person to do something which is impossible to perform and relied on the decision of Hon'ble Supreme Court in the case of Krishnaswamy S. Pd v. Union of India (2006) 281 ITR 305, wherein the said legal Maxim was accepted by the Hon'ble Supreme court. 19. This view is even taken by the revenue authorities, on this issue, from the very beginning that assessee is not liable to TDS for the reason that Certificates of Non Deduction Of Tax At Source u/s 197(1) of the Act was obtained by assessee under old law and even new law.…

DCIT, Circle-52, Kolkata vs. Sri Subhotosh Majumder . S. Jamumbder &Co, Kolkata

In the result, the appeals of revenue are dismissed

ITA 1629/KOL/2012[2009-10]Status: DisposedITAT Kolkata27 Nov 2015AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri S. Srivastava, CITFor Respondent: Shri J. P. Khaitan, Advocate
Section 143(3)Section 195Section 40Section 5Section 9Section 9(1)(i)

…legal Maxim lex non cogit ad impossiblia meaning thereby that the law cannot possibly compel a person to do something which is impossible to perform and relied on the decision of Hon'ble Supreme Court in the case of Krishnaswamy S. Pd v. Union of India (2006) 281 ITR 305, wherein the said legal Maxim was accepted by the Hon'ble Supreme court. 19. This view is even taken by the revenue authorities, on this issue, from the very beginning that assessee is not liable to TDS for the reason that Certificates of Non Deduction Of Tax At Source u/s 197(1) of the Act was obtained by assessee under old law and even new law.…

ACIT, Circle - 52, Kolkata vs. Shri Subhotosh Majumder, Kolkata

In the result, the appeals of revenue are dismissed

ITA 2058/KOL/2009[2006-07]Status: DisposedITAT Kolkata27 Nov 2015AY 2006-07

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri S. Srivastava, CITFor Respondent: Shri J. P. Khaitan, Advocate
Section 143(3)Section 195Section 40Section 5Section 9Section 9(1)(i)

…legal Maxim lex non cogit ad impossiblia meaning thereby that the law cannot possibly compel a person to do something which is impossible to perform and relied on the decision of Hon'ble Supreme Court in the case of Krishnaswamy S. Pd v. Union of India (2006) 281 ITR 305, wherein the said legal Maxim was accepted by the Hon'ble Supreme court. 19. This view is even taken by the revenue authorities, on this issue, from the very beginning that assessee is not liable to TDS for the reason that Certificates of Non Deduction Of Tax At Source u/s 197(1) of the Act was obtained by assessee under old law and even new law.…