Which sections of the Income Tax Act does Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India come up under?

It is most often cited in judgments turning on Section 112, Section 143(3), Section 2(29AA), Section 2(29B), Section 2(42A), Section 43(6).

Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India (3 SCR 9)

Q: What is Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India authority for?

A word, clause, or sentence from a court judgment, when taken out of context, does not represent a complete exposition of the law on a question that the judgment did not explicitly address.

Q: How many judgments cite Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India?

43 judgments on BharatTax cite Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India (3 SCR 9), spanning 2016 to 2026.

Surender Kumar Bhojwani, Hyderabad vs. ITO, Intl. Taxtion -1, Hyderabad

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 2086/HYD/2025[2012-13]Status: DisposedITAT Hyderabad30 Mar 2026AY 2012-13

Section 143(3)Section 147Section 148Section 54F

…s Court and not to pick out words or sentences from the judgment, divorced from the context of the questions under consideration by this Court, to support their reasonings. In H.H. Maharajadhiraja Madhav Rao Jiwaji Rao Scindia Bahadur v. Union of India [1971] 3 SCR 9 this Court cautioned: "It is not proper to regard a word, a clause or a sentence occurring in a judgment of the Supreme Court, divorced from its context, as containing a full exposition of the law on a question when the question did not even fall to be answered in that judgment." 38. Although, section 147 is part of a taxing statute, it imposes no ch…

Tata Communications Limited, Mumbai vs. Principle Commissioner of Income Tax, Mumbai

In the result, the question of law referred to the Special Bench is answered in favour of the assessee

ITA 3515/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Sept 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Arun Khodpiatata Communications Limited Pr. Cit, Videsh Sanchar Bhavan, Mumbai-1 Vs. M. G. Road, Fort, Mumbai-400 001 Pan/Gir No. Aaacv 2808 C (Appellant) : (Respondent) Appellant By : Shri J. D. Mistri Respondent By : Shri Ritesh Misra, Cit Dr Date Of Hearing : 25.09.2025 Date Of Pronouncement : 25.09.2025 O R D E R Per Saktijit Dey: The Present Appeal, At The Instance Of The Assessee, Assails Order Dated 21.03.2025, Passed U/S. 263 Of The Income Tax Act, 1961 (‘The Act’ For Short), By Learned Principal Commissioner Of Income Tax (‘Ld. Pcit’ For Short), Pertaining To The Assessment Year (A.Y.) 2018-19. 2. Though The Assessee Has Raised Multiple Grounds, Both On Jurisdictional Issues As Well As On Merits, However, There Is Consensus Between The Parties That The Appeal Can Be Decided On Merits, In Which Event, There Is No Need To Go Into Various Other Issues Raised In Appeal.

For Appellant: Shri J. D. MistriFor Respondent: Shri Ritesh Misra, CIT DR

Section 112Section 143(3)Section 263Section 50

…s or sentences from the judgment, divorced from the context of the questions under consideration by the Court, to support their proceedings." (iii) Apex Court's decision in the case of Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India [1971] reported in 3 SCR 9; AIR 1971 SC 530, where in it has been held that: "It is difficult to regard a word, a clause or a sentence occurring in a judgment of this Court, divorced from its context, as containing a full exposition of the law on a question when the question did not even fall to be answered in that judgment. 39. One of the arguments also raised by the ld. CIT…

Samir Narain Bhojwani, Mumbai vs. DCIT 4(2)(1), Mumbai

Appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 261/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar & Chaitanya

Section 112Section 194CSection 250Section 37(1)Section 40Section 50

…ick out words or sentences from the judgment, divorced from the context of the questions under consideration by the Court, to support their proceedings." (iii) Apex Court's decision in the case of Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India [1971] 3 SCR 9; AIR 1971 SC 530, where in it has been held that: "It is difficult to regard a word, a clause or a sentence occurring in a judgment of this Court, divorced from its context, as containing a full exposition of the law on a question when the question did not even fall to be answered in that judgment." 39. One of the arguments also raised by the ld. CIT…

ACIT 421 Mumbai, Mumbai City vs. Samir Narain Bhojwani, Mumbai

Appeal of the assessee is allowed for statistical purposes and the

ITA 1022/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

Section 112Section 194CSection 250Section 37(1)Section 40Section 50

…ick out words or sentences from the judgment, divorced from the context of the questions under consideration by the Court, to support their proceedings." (iii) Apex Court's decision in the case of Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India [1971] 3 SCR 9; AIR 1971 SC 530, where in it has been held that:- "It is difficult to regard a word, a clause or a sentence occurring in a judgment of this Court, divorced from its context, as containing a full exposition of the law on a question when the question did not even fall to be answered in that judgment." 39. One of the arguments also raised by the ld. CI…

Frank S International Itl Limited, Mumbai vs. ACIT(It), Circle (2)(3)(1), Mumbai

In the result, the question of law referred to the Special Bench is answered in favour of the

ITA 5429/MUM/2024[2019-20]Status: DisposedITAT Mumbai07 Mar 2025AY 2019-20

Bench: Shri. Amarjit Singh, Am & Ms. Kavitha Rajagopal, Jm

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 2Section 250Section 50Section 50(1)

…s or sentences from the judgment, divorced from the context of the questions under consideration by the Court, to support their proceedings." (iii) Apex Court's decision in the case of Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India [1971] reported in 3 SCR 9; AIR 1971 SC 530, where in it has been held that: "It is difficult to regard a word, a clause or a sentence occurring in a judgment of this Court, divorced from its context, as containing a full exposition of the law on a question when the question did not even fall to be answered in that judgment." 39. One of the arguments also raised by the ld. CIT…