S.C. Cambatta & Co. Ltd. v. CIT

21 ITR 121High Court1952#17258 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Sections most often in play

Section 11Section 12Section 12AASection 131Section 132Section 133ASection 139(4)Section 147

Issues it is cited on

section 133a(3)(iii)survey under section 133asection 139(4)section 292csection 292documents seizedsection 12aasection 29section 132asection 234bsection 234asection 133

Judgments citing S.C. Cambatta & Co. Ltd. v. CIT

PUSHPA VIDYA NIKETAN SAMITI,,KOTA vs. ACITDCIT,CENTRAL CIRCLE, KOTA, KOTA

ITA 315/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Mar 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Mahendra Gargieya, Adv. &For Respondent: Mr. Anup Singh, Addl. CIT- Ld. DR
Section 11Section 131Section 133ASection 234BSection 250

…asis of the language used therein and not de hors the same. No words ought to be added and only the language used ought to be considered so as to ascertain the proper meaning and intent of the legislation. In the case of S.C. Cambatta & Co. Ltd. v. CIT [1952] 21 ITR 121 (Bom), it has been held that in a fiscal statute the Court should not permit a wider or more extensive obligation to be cast upon the subject than the clear language of the fiscal statute lays down. In the case of CIT v. Shrishakti Trading Co. [1994] 118 CTR (Bom) 196: [1994] 207 ITR 442 (Bom), it has been held that it is well-settled that legal f…

PUSHPA VIDYA NIKETAN SAMITI,,KOTA vs. ACITDCIT,CENTRAL CIRCLE,, KOTA

ITA 314/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Mar 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Mahendra Gargieya, Adv. &For Respondent: Mr. Anup Singh, Addl. CIT- Ld. DR
Section 11Section 131Section 133ASection 234BSection 250

…asis of the language used therein and not de hors the same. No words ought to be added and only the language used ought to be considered so as to ascertain the proper meaning and intent of the legislation. In the case of S.C. Cambatta & Co. Ltd. v. CIT [1952] 21 ITR 121 (Bom), it has been held that in a fiscal statute the Court should not permit a wider or more extensive obligation to be cast upon the subject than the clear language of the fiscal statute lays down. In the case of CIT v. Shrishakti Trading Co. [1994] 118 CTR (Bom) 196: [1994] 207 ITR 442 (Bom), it has been held that it is well-settled that legal f…

PUSHPA VIDYA NIKETAN SAMITI,KOTA vs. ACIT DCIT,CENTRAL CIRCLE, , KOTA

ITA 313/JPR/2024[2015-16]Status: DisposedITAT Jaipur24 Mar 2025AY 2015-16

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Mahendra Gargieya, Adv. &For Respondent: Mr. Anup Singh, Addl. CIT- Ld. DR
Section 11Section 131Section 133ASection 234BSection 250

…asis of the language used therein and not de hors the same. No words ought to be added and only the language used ought to be considered so as to ascertain the proper meaning and intent of the legislation. In the case of S.C. Cambatta & Co. Ltd. v. CIT [1952] 21 ITR 121 (Bom), it has been held that in a fiscal statute the Court should not permit a wider or more extensive obligation to be cast upon the subject than the clear language of the fiscal statute lays down. In the case of CIT v. Shrishakti Trading Co. [1994] 118 CTR (Bom) 196: [1994] 207 ITR 442 (Bom), it has been held that it is well-settled that legal f…

ACIT CENTRAL-2 INDORE, INDORE vs. SHRI .GAURAV TEKRIWAL, INDORE

In the result, this appeal of Revenue is dismissed

ITA 62/IND/2021[2015-16]Status: DisposedITAT Indore21 Nov 2022AY 2015-16

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Acit, Central -2 Shri Gaurav Tekriwal Indore बनाम/ 204, Princess Valley, South Tukoganj, Indore Vs. (Appellant / Revenue) (Respondent / Revenue) Pan: Acppt 1628 Q Assessee By Shri Anil Kamal Garg, Arpit Gaur, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 21.09.2022 Date Of Pronouncement 21.11.2022

Section 143(2)Section 143(3)Section 2Section 54FSection 55(2)(a)Section 57

…45 could not be applied for the assessment year in question as it fell in the pre-amendment period, but if the income cannot be taxed under s.45, then it cannot be taxed at all. Further, the Hon'ble ITAT Mumbai in the case of Kewal Silk Mills vs. ACIT (2013) 21 ITR 121 (Mum Trib) has held that when the assessee was enjoying possession of Property and for peaceful vacation thereof it had received the impugned amount which was described by both the parties as the amount so revived would be chargeable to capital gains and cannot be assessed as ‘income from other sources’. Furthermore, in the similar circumstances w…

COMMISSIONER OF INCOME TAX vs. MOHAIR INVESTMENT AND TRADING CO. P. LTD.

ITA-511/2011HC Delhi30 Sept 2011
Section 115Section 14ASection 246Section 246ASection 253Section 271(1)(c)Section 275(1)(a)

…ier the result that flows from such a construction.” 2011:DHC:5114-DB ITA 511/2011 Page 10 of 12 9. Also in S.C. Cambatta and Co. Ltd. v. Commissioner of Income Tax, (1952) 21 ITR 121 (Bombay), the proper construction and interpretation of a proviso was summarized thus: “But it must not be forgotten that a proviso is subsidiary to the main section and it must be construed in the light of the section itself. The object of the proviso, as it has so often been stated, is to carve out from the main section a class or categ…

S.C. Cambatta & Co. Ltd. v. CIT (21 ITR 121) — Cited in 5 Judgments | BharatTax