Nathi Devi v. Radha Devi Gupta JT 2005 (1) SC 1 (paragraphs 12- 15)

2 SCC 271Reported decision2005#19706 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2016 to 2024.

Judgments citing Nathi Devi v. Radha Devi Gupta JT 2005 (1) SC 1 (paragraphs 12- 15)

Bagaria Leasing Pvt. Ltd., Kolkata vs. ITO, Ward-1(1), Kolkata

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 442/KOL/2024[2008-09]Status: DisposedITAT Kolkata29 Nov 2024AY 2008-09

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 143(3)Section 250Section 263Section 271(1)(c)

…the statute should have effect. A construction which attributes redundancy to the legislature will not be accepted except for compelling reasons such as obvious drafting errors vide Nathi Devi v. Radha Devi Gupta JT 2005 (1) SC 1 (paragraphs 12- 15) : (2005) 2 SCC 271. There cannot be any scope for Courts to undertake exercise to read something into the provision which the legislature in its wisdom has consciously omitted vide 2009 (242) ELT 162 [State v. Parmeshwaran Subramani]. Court’s jurisdiction to interpret a statute can be invoked when the same is ambiguous. Court can iron out fabric but cannot the change…

Bagaria Leasing Pvt. Ltd., Kolkata vs. ITO, Ward-1(1), Kolkata

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 441/KOL/2024[2007-08]Status: DisposedITAT Kolkata29 Nov 2024AY 2007-08

Bench: Sonjoy Sarma & Sri Rakesh Mishra

Section 143(3)Section 250Section 263Section 271(1)(c)

…the statute should have effect. A construction which attributes redundancy to the legislature will not be accepted except for compelling reasons such as obvious drafting errors vide Nathi Devi v. Radha Devi Gupta JT 2005 (1) SC 1 (paragraphs 12- 15) : (2005) 2 SCC 271. There cannot be any scope for Courts to undertake exercise to read something into the provision which the legislature in its wisdom has consciously omitted vide 2009 (242) ELT 162 [State v. Parmeshwaran Subramani]. Court’s jurisdiction to interpret a statute can be invoked when the same is ambiguous. Court can iron out fabric but cannot the change…

Commissioner of Income Tax (It & Tp) vs. M/S. Dongfang Electric Corporation

ITAT/66/2018HC Calcutta09 Jul 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274

…e statute should have effect. A construction which attributes redundancy to the legislature will not be accepted except for compelling reasons such as obvious drafting errors vide Nathi Devi v. Radha Devi Gupta JT 2005 (1) SC 1 (paragraphs 12-15) : (2005) 2 SCC 271. There cannot be any scope for Courts to undertake exercise to read something into the provision which the legislature in its wisdom has consciously omitted vide 2009 (242) ELT 162 (paragraphs 14 and 15) [State v. Parmeshwaran Subramani]. Court’s jurisdiction to interpret a statute can be invoked when the same is ambiguous. Court can iron out…

The Commissioner of Income Tax - II vs. M/s. Kumar Raja Associates

In the result, all the Tax Revision

ITTA/191/2008HC Telangana23 Mar 2016

Bench: Floor, Opp.Gurudware Bus Stop, Th Stat, 0/O.Meghana Towers, 4 Visakhapatnam. ... Petitioner & M/S.Pulp-N-Pack [P] Limited, Tadimalla ... Respondent : Sri T.C.D.Sekhar, Gp For Commercial Tax Counsel For The Respondent : Sri S Suribabu, Representing On Behalf Of Sri S R R Viswanath Counsel For The Petitioner

For Respondent: Sri T.C.D.Sekhar, GP for Commercial Tax
Section 22

…ead in their original grammatical meaning to give its words a common textual meaning. However, this tool of interpretation can only be applied in cases where the text of the enactment is susceptible to only one meaning. [Nathi Devi v. Radha Devi Gupta, (2005) 2 SCC 271, para 13.] Nevertheless, in a situation where there is ambiguity in the meaning of the text, the courts must also give due regard to the consequences of the interpretation taken. 21. It is the responsibility of the courts to interpret the text in a marmer which eliminates any element of hardship, inconvenience, injustice, absurdity or anomaly. [G.P…

Nathi Devi v. Radha Devi Gupta JT 2005 (1) SC 1 (paragraphs 12- 15) (2 SCC 271) — Cited in 4 Judgments | BharatTax