Maganlal v. Jaiswal Industries, Neemach and Ors.

4 SCC 344Reported decision1989#4519 most cited

What is Maganlal v. Jaiswal Industries, Neemach and Ors. authority for?

The expression 'as far as possible' means that a prescribed procedure is to be followed in its entirety unless certain provisions are not practically applicable. This interpretation allows for flexibility in applying procedural aspects where strict adherence is not feasible.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2010 to 2026.

Also referred to as

Maganlal v. Jaiswal Industries · section 142 · section 143 · as far as possible · assessment procedure · impracticable provisions · judicial interpretation

Sections most often in play

Section 143(2)Section 143(3)Section 144Section 147Section 148Section 158 BC(b)Section 132Section 142(1)

Issues it is cited on

section 144(1)principal director general of income-taxsection 80ib(10)section 80a(5)section 24(a)section 43csection 43casection 158bcsection 16section 80acblock periodsection 139(5)

Judgments citing Maganlal v. Jaiswal Industries, Neemach and Ors.

T.S.R.Khannaiyann, Chennai vs. ACIT, Coimbatore

In the result, the appeal filed by the assessee is allowed

ITA 257/CHNY/2018[2009-10]Status: DisposedITAT Chennai12 Sept 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Sh. T. Banusekar, CAFor Respondent: Shri Sailendra Mamidi, PCIT
Section 10(38)Section 2

…een construed to mean that those provisions may be generally followed to the extent possible" . The learned counsel for the respondent has brought to our notice the observations made by this court in the case of Maganlal v. Jaiswal Industries, Neemach, [1989] 4 SCC 344 wherein this court while dealing with the scope and import of the expression " as far as practicable" has stated " without anything more the expression ' as far as possible' will mean that the manner provided in the Code for attachment or sale of property in execution of a decree shall be applicable in its entirety except such provision therein whi…

T.S.R.Khannaiyann, Chennai vs. ACIT, Coimbatore

In the result, the appeal filed by the assessee is allowed

ITA 256/CHNY/2018[2007-08]Status: DisposedITAT Chennai12 Sept 2018AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Sh. T. Banusekar, CAFor Respondent: Shri Sailendra Mamidi, PCIT
Section 10(38)Section 2

…een construed to mean that those provisions may be generally followed to the extent possible" . The learned counsel for the respondent has brought to our notice the observations made by this court in the case of Maganlal v. Jaiswal Industries, Neemach, [1989] 4 SCC 344 wherein this court while dealing with the scope and import of the expression " as far as practicable" has stated " without anything more the expression ' as far as possible' will mean that the manner provided in the Code for attachment or sale of property in execution of a decree shall be applicable in its entirety except such provision therein whi…

Income Tax Officer, Ward-1(1), Mumbai vs. Allauddin Yakub Shaikh, Mumbai

The appeal of the Revenue is dismissed

ITA 4260/MUM/2017[2011-12]Status: DisposedITAT Mumbai13 Feb 2018AY 2011-12

Bench: Shri Joginder Singhassessment Year: 2011-12 Income Tax Officer, Shri Allauddin Yakub Shaikh, Ward-1(1), Kalyan. H.No. 656, Gaibi Peer Road, बनाम/ Gulzar Nagar, Bhiwandi. Vs. (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Bmqps 7233 C

Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 158B

…ourt while coming to the aforesaid conclusion affirmed the decision of Hon'ble Gauhati High Court and also the Hon'ble Delhi High Court in the case CIT V. Pawan Gupta (2009) 318 ITR 322 and also considered the decision in Maganlal v. Jaiswal Industries [1989] 4 SCC 344 (para 15) Partap Singh (Dr.) v. Director of Enforcement [1985] 155 ITR 166 (SC) (paras 5, 15). The ratio laid down by Hon'ble Allahabad High Court in CIT v. Rajeev Sharma (2011) 336 ITR 678 (Allahabad) further supports the case of the assessee. The Hon'ble Delhi High Court in Pr. CIT v. Shri Jai Shiv Shankar Traders (P) Ltd. (2016) 383 ITR 448 (Del…

ACIT, Circle-10, Kolkata vs. M/S. Ici India Ltd, Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 2568/KOL/2005[1999-2000]Status: DisposedITAT Kolkata08 Mar 2017AY 1999-2000

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri R. N. Bajoria, Sr. AdvocateFor Respondent: Shri Niraj Kumar, CIT, DR
Section 10(33)Section 115JSection 143(1)(a)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.2125/Kol/2005 Assessment Year: 1999-2000 AKZO Nobel India Ltd. Vs. Deputy Commissioner of Income-tax, (formerly known as I C I India Ltd.) Circle-10, Kolkata. (PAN: AAACI6297A (Appellant) (Respondent) & I.T.A No.2568/Kol/2005 Assessment Year: 1999-2000 Assistant Commissioner of Income-tax, Vs. AKZO Nobel India Ltd. Circle-10, Kolkata. (formerly known as I C I India Ltd.) (Appellant) (Respondent) Date of hearing: 02.03.2017 Date of pronouncement: 08.03.2017 For the Assessee: Sh…

Ici India Limited, Kolkata vs. DCIT, Circle-10, Kolkata

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 2125/KOL/2005[1999-2000]Status: DisposedITAT Kolkata08 Mar 2017AY 1999-2000

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri R. N. Bajoria, Sr. AdvocateFor Respondent: Shri Niraj Kumar, CIT, DR
Section 10(33)Section 115JSection 143(1)(a)Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.2125/Kol/2005 Assessment Year: 1999-2000 AKZO Nobel India Ltd. Vs. Deputy Commissioner of Income-tax, (formerly known as I C I India Ltd.) Circle-10, Kolkata. (PAN: AAACI6297A (Appellant) (Respondent) & I.T.A No.2568/Kol/2005 Assessment Year: 1999-2000 Assistant Commissioner of Income-tax, Vs. AKZO Nobel India Ltd. Circle-10, Kolkata. (formerly known as I C I India Ltd.) (Appellant) (Respondent) Date of hearing: 02.03.2017 Date of pronouncement: 08.03.2017 For the Assessee: Sh…

Asstt.Commr.of Income Tax vs. M/S Hotel Blue Moon

C.A. No.-001198-001198 - 2010Supreme Court02 Feb 2010
Section 132Section 142Section 143Section 143(2)Section 143(3)Section 158Section 260ASection 68

…that those provisions may be generally followed to the extent possible. The learned counsel for the respondent has brought to our notice the observations made by this Court in the case of Maganlal Vs. Jaiswal Industries, Neemach and Ors., [(1989) 4 SCC 344], wherein this Court while dealing with the scope and import of the expression “as far as practicable” has stated “without anything more the expression `as far as 17 possible’ will mean that the manner provided in the code for attachment or sale of property in execution of a decree shall be applicable in its entirety except such p…