Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India

3 SCR 9Reported decision1971#2713 most cited

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.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.

Also referred to as

Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India · Madhav Rao Scindia · 3 SCR 9 · 1971 SC 530 · judicial precedent interpretation · interpreting judgments · context of judgment · words divorced from context · ratio decidendi · Section 50 · Section 112 · Capital Gains

Sections most often in play

Section 112Section 143(3)Section 2(29AA)Section 2(29B)Section 2(42A)Section 43(6)Section 45Section 48

Issues it is cited on

section 32(1)(i)section 119(1)ready for usesection 119(2)(a)section 50(1)section 2(42a)section 6(3)opening wdvsection 44csection 52section 54esection 32(1)(ii)

Judgments citing Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India

M/S. Varanasi Development Authority, Varanasi vs. Deputy Commissioner of Income Tax (Exemption), Varanasi

In the result appeal filed by assessee in ITA no

ITA 265/ALLD/2017[2012-13]Status: DisposedITAT Varanasi06 Jul 2022AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…sion since does not relate to the impugned assessment year therefore in our opinion the said decision will not assist the assessee. Similar view has been taken by Hon’ble Supreme Court in the case of MadhavRaoJivajiRaoScindiaBahadur V. Union of India, (1971), 3 SCR 9. 38. The assessee has also relied on the decision of this Tribunal in ITA No. 390-A-2006 we noted that this decision is also not applicable to the facts of the case before us that decision relate to the registration sought u/s 12A of the Income Tax. The case before us does not relate to the registration being sought u/s 12A of the Income Tax. We also…

M/S. Varanasi Development Authority, Varanasi vs. Assistant Commissioner of Income Tax, Varanasi

In the result appeal filed by assessee in ITA no

ITA 264/ALLD/2017[2011-12]Status: DisposedITAT Varanasi06 Jul 2022AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: ShriAshishBansal, AdvocateFor Respondent: ShriSunil Bajpai, CIT- D.R
Section 11Section 12Section 12ASection 143(3)Section 2(15)

…sion since does not relate to the impugned assessment year therefore in our opinion the said decision will not assist the assessee. Similar view has been taken by Hon’ble Supreme Court in the case of MadhavRaoJivajiRaoScindiaBahadur V. Union of India, (1971), 3 SCR 9. 38. The assessee has also relied on the decision of this Tribunal in ITA No. 390-A-2006 we noted that this decision is also not applicable to the facts of the case before us that decision relate to the registration sought u/s 12A of the Income Tax. The case before us does not relate to the registration being sought u/s 12A of the Income Tax. We also…

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 6994/MUM/2012[2008-09]Status: DisposedITAT Mumbai27 Jun 2022AY 2008-09
Section 143(3)Section 44C

…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." This decision, therefore, cannot be an authority on the implication of…

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 6993/MUM/2012[2007-08]Status: DisposedITAT Mumbai27 Jun 2022AY 2007-08
Section 143(3)Section 90

…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 CO Nos.: 113/Mum/2016 and 36/Mum/ 2020 ITA No. 6993/Mum/2012; Assessment year 2007-08 Page 16 of 29…

Galaxy Surfactants Ltd, Navi Mumbai vs. Pr.CIT-15, Mumbai

In the result, the appeal is dismissed

ITA 2361/MUM/2018[2011-12]Status: DisposedITAT Mumbai24 May 2021AY 2011-12
Section 10BSection 14Section 143(3)Section 14ASection 263Section 36(1)Section 36(1)(iii)Section 37(1)

…e, and, in any event, enhancement of income is one facet of the matter, there are many other facets of this issue as well. As cautioned by Hon’ble Supreme Court in the case of H.H. Maharajadhiraja Madhav Rao Jiwaji Rao Scindia Bahadur v. Union of India [1971] 3 SCR 9, "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”. We are, therefore, unable to accept the plea that except in the case of enhancements of inco…

Bank of India, Mumbai vs. DCIT - 2(1)(1), Mumbai

In the result, the appeal is partly allowed for statistical purposes in the terms indicated above

ITA 869/MUM/2018[2012-13]Status: DisposedITAT Mumbai04 Mar 2021AY 2012-13
Section 250Section 90Section 90nSection 91

…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’.” It would, therefore, be grossly incorrect to pick out some observation…

The DCIT, Circle-1, Ahmedabad vs. Aia Engineering Ltd., Ahmedabad

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

ITA 1766/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2008-09
For Appellant: Shri T.P. Hemani, Sr. A.R. &For Respondent: Shri Vinod Tanwani, Sr. D.R
Section 143(2)Section 143(3)

…rt 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 reasoning" It was also recalled that in Madhav Rao Jivaji Rao Scindia Bahadur vs. Union of India (1971) 3 SCR 9 : AIR 1971 SC 530, Hon'ble Supreme Court had cautioned that "It is not proper to regard a word, 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." That precisely, however, has been t…

Aia Engineering Ltd., Ahmedabad vs. The Dy.CIT., Circle-1, Ahmedabad

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

ITA 1757/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2008-09
For Appellant: Shri T.P. Hemani, Sr. A.R. &For Respondent: Shri Vinod Tanwani, Sr. D.R
Section 143(2)Section 143(3)

…rt 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 reasoning" It was also recalled that in Madhav Rao Jivaji Rao Scindia Bahadur vs. Union of India (1971) 3 SCR 9 : AIR 1971 SC 530, Hon'ble Supreme Court had cautioned that "It is not proper to regard a word, 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." That precisely, however, has been t…

Talent Anywhere Services Pvt. Ltd. ( Successor to Qsg Resource Management India Pvt. Ltd. ), Vadodara vs. The Dy.CIT, Circle-2(1)(2), Baroda

In the result, the appeal is dismissed

ITA 3321/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad07 Jun 2019AY 2010-11
Section 154

…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."”. When we apply this principle on the support placed by the learned co…

Shri Dineshkumar C. Doshi, Mumbai vs. Income Tax Officer 19(1)(4), Mumbai

The appeals of the assessee are dismissed

ITA 1730/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…by the decision of this 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 Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India(1971) 3 SCR 9 : AIR 1971 SC 530, this Court cautioned (at p. 578 of AIR 1971 SC): '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'." 52. A useful reference m…

Pushpak Auxichem P. Ltd, Thane vs. ITO WD 1(3), Kalyan

The appeal of the assessee is partly allowed

ITA 499/MUM/2018[2011-12]Status: DisposedITAT Mumbai25 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2011-12 M/S Pushpak Auxichem Pvt. Income Tax Officer Ltd. Ward-1(3), बनाम/ 241/Business-2, Kasturi Mohan Plaza, 1St Floor, Vs. Plaza, 2Nd Floor, Manpada Wayle Nagar, Road, Dombivali (East), Khadak Pada, Thane-421201 Kalyan-421301 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aabcp0099E

Section 148

…by the decision of this 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 Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India(1971) 3 SCR 9 : AIR 1971 SC 530, this Court cautioned (at p. 578 of AIR 1971 SC): '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'." 52. A useful reference m…

ITO 6(3)(2), Mumbai vs. Jaydeep Profiles P.Ltd, Mumbai

ITA 3236/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…ick out words or sentences from the judgment, divorced from the context of the questions 60 & 2698/Mum/2016 Jaydeep Profiles P.Ltd under consideration by this Court, to support their reasonings. In Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India(1971) 3 SCR 9 : AIR 1971 SC 530, this Court cautioned (at p. 578 of AIR 1971 SC): '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'." 52. A useful reference m…

Jaydeep Profiles Pvt. Ltd., Mumbai vs. ITO WD 6 (3)(2), Mumbai

ITA 2698/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…ick out words or sentences from the judgment, divorced from the context of the questions 60 & 2698/Mum/2016 Jaydeep Profiles P.Ltd under consideration by this Court, to support their reasonings. In Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India(1971) 3 SCR 9 : AIR 1971 SC 530, this Court cautioned (at p. 578 of AIR 1971 SC): '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'." 52. A useful reference m…

Anz Operations and Technology Private Limited, Bangalore vs. DDIT, Bangalore

ITA 1508/BANG/2012[2008-09]Status: DisposedITAT Bangalore23 Mar 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri Kaushik Mukherjee, CAFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT
Section 201(1)Section 9

…words or sentences from the judgment, divorced from the context of the questions under consideration by this court, to support their ITA Nos.193, 156....611/Bang/2010 Page 8 of 20 reasonings. In Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India [1971] 3 SCR 9; AIR 1971 SC 530, this court cautioned (at page 578 of AIR 1971 SC): "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." Section 90 of the Income…

Jubilant Biosys Limited, Noida vs. ITO, Bangalore

ITA 611/BANG/2010[2008-09]Status: DisposedITAT Bangalore23 Mar 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri Kaushik Mukherjee, CAFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT
Section 201(1)Section 9

…words or sentences from the judgment, divorced from the context of the questions under consideration by this court, to support their ITA Nos.193, 156....611/Bang/2010 Page 8 of 20 reasonings. In Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India [1971] 3 SCR 9; AIR 1971 SC 530, this court cautioned (at page 578 of AIR 1971 SC): "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." Section 90 of the Income…

Jubilant Biosys Limited, Noida vs. ITO, Bangalore

ITA 610/BANG/2010[2007-08]Status: DisposedITAT Bangalore23 Mar 2018AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri Kaushik Mukherjee, CAFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT
Section 201(1)Section 9

…words or sentences from the judgment, divorced from the context of the questions under consideration by this court, to support their ITA Nos.193, 156....611/Bang/2010 Page 8 of 20 reasonings. In Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India [1971] 3 SCR 9; AIR 1971 SC 530, this court cautioned (at page 578 of AIR 1971 SC): "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." Section 90 of the Income…

Anz Operations and Technology Private Limited, Bangalore vs. DDIT, Bangalore

ITA 193/BANG/2010[2008-09]Status: DisposedITAT Bangalore23 Mar 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri Kaushik Mukherjee, CAFor Respondent: Dr. P.V.Pradeep Kumar, Addl.CIT
Section 201(1)Section 9

…words or sentences from the judgment, divorced from the context of the questions under consideration by this court, to support their ITA Nos.193, 156....611/Bang/2010 Page 8 of 20 reasonings. In Madhav Rao Jivaji Rao Scindia Bahadur v. Union of India [1971] 3 SCR 9; AIR 1971 SC 530, this court cautioned (at page 578 of AIR 1971 SC): "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." Section 90 of the Income…

DCIT Cir.7(3)(1), Mumbai vs. Pjl Clothing India Ltd., Mumbai

The appeal of the Revenue is allowed for statistical purposes

ITA 2596/MUM/2016[2010-11]Status: DisposedITAT Mumbai08 Feb 2018AY 2010-11

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2010 - 2011 Dcit Circle 7(3)(1) Pjl Clothing India Ltd., Mumbai बनाम/ Unit No.19, Shree Madhu Estate, Pandurang Budhakar Vs. Marg, Worli, Mumbai 400 018 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaacp2782R

Section 133(6)Section 143(1)Section 143(2)

…t 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 Madhav Rao Jivaji Rao Scindia 24 PJL Clothing India Ltd. Bahadur v. Union of India(1971) 3 SCR 9 : AIR 1971 SC 530, this Court cautioned (at p. 578 of AIR 1971 SC): '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'." 52. A useful reference m…

M/S. Claris Lifesciences Limited, Ahmedabad vs. The Dy.CIT, (OSD) Range-1, Ahmedabad

ITA 498/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad26 Sept 2017AY 2008-09

Bench: Shri G D Agarwal, Shri Pramod Kumar & Shri Rajpal Yadav] Assessment Year: 2008-09 Claris Life Sciences Limited ................................Appellant Corporate Towers, Near Parimal Crossing Ellisbridge, Ahmedabad 380006 [Pan: Aaacc6366Q] Vs. Deputy Commissioner Of Income Tax (Osd) Range 1, Ahmedabad …..……..….….....Respondent

Section 139Section 139(5)Section 140ASection 221Section 221(1)

…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." 17. We may also, in this context, refer to the words of guidance by Hon…

DCIT, Chennai vs. Sical Logistics Ltd., Chennai

ITA 1697/CHNY/2014[2010-11]Status: DisposedITAT Chennai18 Aug 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri Milind Madhukar, JCIT &For Respondent: Shri S. Sridhar, Advocate
Section 10Section 14A

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI "ी चं" पूजार", लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1695, 1696 & 1697/Mds/2014 "नधा"रण वष" /Assessment Year : 2008-09, 2009-10 & 2010-11 & CO No.84/Mds/2014 (in ITA No.1697/Mds/2014) The Deputy Commissioner of M/s. Sical Logistics Ltd., Income-tax, v. South India House, Company Circle-V(1), 73, Armenian Street, Chennai – 34. Chennai – 600 001. PAN AAACS3789B (अपीलाथ"/Appellant) (Respo…