P.T. Rajan v. T.P.M. Sahuj

8 SCC 498Reported decision2003#18376 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2005 to 2017.

Judgments citing P.T. Rajan v. T.P.M. Sahuj

ACIT, NEW DELHI vs. M/S. VICTORY ACCOMMODATIONS PVT. LTD., NEW DELHI

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6240/DEL/2014[2010-11]Status: DisposedITAT Delhi19 May 2017AY 2010-11

Bench: Shri H.S. Sidhu, Jm & Shri O.P. Kant, Am

For Appellant: Sh. Rano Jain, Adv., & Sh. Ashish Goyal, CAFor Respondent: Sh. Naveen Chandra, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 153CSection 68

…sidered mandatory or directory. It is the duty of the. Court to try to get the real intention of the legislature by carefully analysing the whole scope of the statute or section or a phrase under consideration. 29 In the case of P.T. Rajan v. T.P.M. Sahuj , 8 SCC 498 the apex Court has said that whether a statute would be directory or mandatory will depend upon the scheme thereof. Ordinarily, a procedural provision would not be mandatory even if the word "shall" is employed therein unless a prejudice is caused. In Section 153 C the words used are " ... the assessing officer is satisfied ... " It is importan…

ACIT, NEW DELHI vs. M/S. VICTORY ACCOMMODATIONS PVT. LTD., NEW DELHI

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6239/DEL/2014[2009-10]Status: DisposedITAT Delhi19 May 2017AY 2009-10

Bench: Shri H.S. Sidhu, Jm & Shri O.P. Kant, Am

For Appellant: Sh. Rano Jain, Adv., & Sh. Ashish Goyal, CAFor Respondent: Sh. Naveen Chandra, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 153CSection 68

…sidered mandatory or directory. It is the duty of the. Court to try to get the real intention of the legislature by carefully analysing the whole scope of the statute or section or a phrase under consideration. 29 In the case of P.T. Rajan v. T.P.M. Sahuj , 8 SCC 498 the apex Court has said that whether a statute would be directory or mandatory will depend upon the scheme thereof. Ordinarily, a procedural provision would not be mandatory even if the word "shall" is employed therein unless a prejudice is caused. In Section 153 C the words used are " ... the assessing officer is satisfied ... " It is importan…

VICTORY ACCOMODATIONS PVT. LTD.,DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6217/DEL/2014[2010-11]Status: DisposedITAT Delhi19 May 2017AY 2010-11

Bench: Shri H.S. Sidhu, Jm & Shri O.P. Kant, Am

For Appellant: Sh. Rano Jain, Adv., & Sh. Ashish Goyal, CAFor Respondent: Sh. Naveen Chandra, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 153CSection 68

…sidered mandatory or directory. It is the duty of the. Court to try to get the real intention of the legislature by carefully analysing the whole scope of the statute or section or a phrase under consideration. 29 In the case of P.T. Rajan v. T.P.M. Sahuj , 8 SCC 498 the apex Court has said that whether a statute would be directory or mandatory will depend upon the scheme thereof. Ordinarily, a procedural provision would not be mandatory even if the word "shall" is employed therein unless a prejudice is caused. In Section 153 C the words used are " ... the assessing officer is satisfied ... " It is importan…

VICTORY ACCOMODATIONS PVT. LTD.,DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6216/DEL/2014[2009-10]Status: DisposedITAT Delhi19 May 2017AY 2009-10

Bench: Shri H.S. Sidhu, Jm & Shri O.P. Kant, Am

For Appellant: Sh. Rano Jain, Adv., & Sh. Ashish Goyal, CAFor Respondent: Sh. Naveen Chandra, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 153CSection 68

…sidered mandatory or directory. It is the duty of the. Court to try to get the real intention of the legislature by carefully analysing the whole scope of the statute or section or a phrase under consideration. 29 In the case of P.T. Rajan v. T.P.M. Sahuj , 8 SCC 498 the apex Court has said that whether a statute would be directory or mandatory will depend upon the scheme thereof. Ordinarily, a procedural provision would not be mandatory even if the word "shall" is employed therein unless a prejudice is caused. In Section 153 C the words used are " ... the assessing officer is satisfied ... " It is importan…

COMMNR. OF CUSTOMS (IMPORTS), MUMBAI vs. M/S. TULLOW INDIA OPERATIONS LTD

C.A. No.-005900-005900 - 2004Supreme Court28 Oct 2005
For Respondent: M/s. Tullow India Operations Ltd
Section 25Section 3

…herefor was prescribed. It is trite that when a public functionary is required to discharge its public functions within a time specified therefor, the same would be construed to be directory in nature. [See P.T. Rajan Vs. T.P.M. Sahir and Others, (2003) 8 SCC 498 and Punjab State Electricity Board Ltd. Vs. Zora Singh and Others, (2005) 6 SCC 776] Both the Customs Department and Ministry of Petroleum and Natural Gas are departments of the Central Government. The substantive provisions which were required to be complied with for the purpose of obtaining the benefits under the said exemption notif…

P.T. Rajan v. T.P.M. Sahuj (8 SCC 498) — Cited in 5 Judgments | BharatTax