Sarwan Singh v. Kasturi Lal

1 SCC 750Reported decision1977#21873 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Judgments citing Sarwan Singh v. Kasturi Lal

S. RAJENDRAN vs. THE DEPUTY COMMISSIONER OF INCOME TAX (BENAMI PROHIBITION)

The appeals are dismissed with

C.A. No.-007140 - 2022Supreme Court24 Feb 2026

Bench: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA

Section 132Section 24Section 24(1)

…14 State of Gujarat v. Patel Ramjibhai Danabhai, (1979) 3 SCC 347; Commercial Tax Officer, Rajasthan v. Binani Cements Ltd., (2014) 8 SCC 319; Vodafone Idea Cellular Ltd. v. Ajay Kumar Agarwal, (2022) 6 SCC 496 15 Sarwan Singh v. Shri Kasturi Lal, (1977) 1 SCC 750. Relevant portion of the judgment is as follows: “20…..When two or more laws operate in the same field and each contains a non-obstante clause stating that its provisions will override those of any other law, stimulating and incisive problems of interpretation arise. Since statutory interpretation has no conventional protocol, cases of such conf…

THE PR. COMMISSIONER OF INCOME TAX -4 vs. GALGOTIA BOOKS & DEPARTMENT STORE PVT. LTD.

The appeals are allowed

ITA/1076/2018HC Delhi28 Sept 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 25Section 4Section 42Section 5Section 8Section 9

…t of 1992”, for short). The court held that if the language of the law is obscure and ambiguous, the object and purpose of a legislation assumes greater relevance and quoted the following views of the Supreme Court in Sarwan Singh vs. Kasturi Lal, (1977) 1 SCC 750 :- "When two or more laws operate in the same field and each contains a non-obstante clause stating that its provisions will override those of any other law, stimulating and incisive problems of interpretation arise. Since statutory interpretation Crl. Appeal No.143/2018 & others Page 76 of 105 has no conventional prot…

PRINCIPAL COMMISSIONER OF INCOME TAX-8 vs. SALDI CHITS PVT. LTD.,

The appeals are allowed

ITA/143/2018HC Delhi09 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 25Section 4Section 42Section 5Section 8Section 9

…t of 1992”, for short). The court held that if the language of the law is obscure and ambiguous, the object and purpose of a legislation assumes greater relevance and quoted the following views of the Supreme Court in Sarwan Singh vs. Kasturi Lal, (1977) 1 SCC 750 :- "When two or more laws operate in the same field and each contains a non-obstante clause stating that its provisions will override those of any other law, stimulating and incisive problems of interpretation arise. Since statutory interpretation Crl. Appeal No.143/2018 & others Page 76 of 105 has no conventional prot…

Sarwan Singh v. Kasturi Lal (1 SCC 750) — Cited in 3 Judgments | BharatTax