Patil Vijay Kumar v. Union of India

151 ITR 48High Court1985#5587 most cited

What is Patil Vijay Kumar v. Union of India authority for?

When the language of a statute is clear and unambiguous, courts must apply it as written, regardless of any perceived harsh consequences. Judges do not have the power to mitigate statutory harshness.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2023.

Also referred to as

Patil Vijay Kumar v. Union of India · 151 ITR 48 · statutory interpretation · clear and unambiguous language · mitigation of harsh consequences · judicial restraint

Judgments citing Patil Vijay Kumar v. Union of India

Income Tax Officer, Ward-1(3), Mysore vs. Sri K S Harish, Mysore

In the result, revenue’s appeal is dismissed

ITA 1114/BANG/2014[2008-09]Status: DisposedITAT Bangalore09 Jan 2015AY 2008-09
For Appellant: Shri P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri Narendra Sharma, Adv
Section 143(3)Section 36(1)(iii)Section 40A(3)Section 43B

…has also explained the business expediency for such payments in its statement of facts before the CIT(A) which is reproduced by the CIT(A) in his order at page 5, para 6(4.3) . Further the Hon’ble Karnataka High Court in the case of Vijaykumar Patil & others (151 ITR 48) has held that the decision of the non-jurisdictional High Court is only persuasive and is not binding on the subordinate judiciary of another High Court. Therefore, though there is no decision contrary to the decision of the Hon’ble Madras High Court in the case of Venkatadhri Constructions (cited supra), we find that in the said case, the assess…