Smt. Kanta Devi v. Union of India

4 SCC 753Reported decision2003#7447 most cited

What is Smt. Kanta Devi v. Union of India authority for?

Courts cannot legislate by supplying words or creating legal fictions not present in a statute, as their role is to interpret existing law.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2022.

Also referred to as

Smt. Kanta Devi v. Union of India · courts cannot legislate · interpretation of statute · legal fiction · legislative authority · read words into statute · rules of construction

Judgments citing Smt. Kanta Devi v. Union of India

Sh Narender Kumar Anand vs. Principal Commissioner of Income Tax

Appeal is dismissed

ITA/332/2022HC Delhi16 Sept 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…fact and the decision of this question depends on the facts of the case. The question, namely, whether there is a clear admission or not cannot be decided on the basis of a judicial precedent. Therefore, even though the principles in Karam Kapahi [(2010) 4 SCC 753 : (2010) 2 SCC (Civ) 262] may be unexceptionable they cannot be applied in the instant case in view of totally different fact situation.” Digitally Signed By:KOMAL DHAWAN Signing Date:22.02.2023 15:11:51 Signature Not Verified NEUTRAL CITATION NO: 2023/DHC/001233 RFA 332/2022 Page 15 of 17 30. This Cour…

M/S Vodafone East Limited (Formerly Known As Vodafone Essar East Limited), Kolkata vs. ACIT, Cir-7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 431/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Dec 2017AY 2008-2009

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…e. A matter which, for the sake of an argument, should have been provided for in a statute cannot be supplied by the Courts as to do so will be an act of legislation and not of interpretation. Reliance may be placed on Smt. Kanta Devi v. Union of India [2003] 4 SCC 753. 13.15 A legal fiction treating something not done as done, requires legislative authority and without it, it can neither be indulged in by Courts nor it can be created by an administrative order. No doubt, it is the bounden duty and obligation of the Court to interpret the statute but the duty is to interpret the statute as it is and not by adding…

M/S. Vodafone Essar East Limited, Kolkata vs. ACIT, Circle - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 673/KOL/2011[2007-08]Status: DisposedITAT Kolkata15 Dec 2017AY 2007-08

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…e. A matter which, for the sake of an argument, should have been provided for in a statute cannot be supplied by the Courts as to do so will be an act of legislation and not of interpretation. Reliance may be placed on Smt. Kanta Devi v. Union of India [2003] 4 SCC 753. 13.15 A legal fiction treating something not done as done, requires legislative authority and without it, it can neither be indulged in by Courts nor it can be created by an administrative order. No doubt, it is the bounden duty and obligation of the Court to interpret the statute but the duty is to interpret the statute as it is and not by adding…

M/S. Vodafone Essar East Limited, Kolkata vs. ACIT, Circle - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 485/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…e. A matter which, for the sake of an argument, should have been provided for in a statute cannot be supplied by the Courts as to do so will be an act of legislation and not of interpretation. Reliance may be placed on Smt. Kanta Devi v. Union of India [2003] 4 SCC 753. 13.15 A legal fiction treating something not done as done, requires legislative authority and without it, it can neither be indulged in by Courts nor it can be created by an administrative order. No doubt, it is the bounden duty and obligation of the Court to interpret the statute but the duty is to interpret the statute as it is and not by adding…

DCIT, Circle - 7, Kolkata vs. Vodafone Essar East Limited, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 482/KOL/2010[2006-07]Status: DisposedITAT Kolkata15 Dec 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…e. A matter which, for the sake of an argument, should have been provided for in a statute cannot be supplied by the Courts as to do so will be an act of legislation and not of interpretation. Reliance may be placed on Smt. Kanta Devi v. Union of India [2003] 4 SCC 753. 13.15 A legal fiction treating something not done as done, requires legislative authority and without it, it can neither be indulged in by Courts nor it can be created by an administrative order. No doubt, it is the bounden duty and obligation of the Court to interpret the statute but the duty is to interpret the statute as it is and not by adding…

ACIT, Circle - 7, Kolkata vs. Vodafone Essar East Ltd., Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 377/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…e. A matter which, for the sake of an argument, should have been provided for in a statute cannot be supplied by the Courts as to do so will be an act of legislation and not of interpretation. Reliance may be placed on Smt. Kanta Devi v. Union of India [2003] 4 SCC 753. 13.15 A legal fiction treating something not done as done, requires legislative authority and without it, it can neither be indulged in by Courts nor it can be created by an administrative order. No doubt, it is the bounden duty and obligation of the Court to interpret the statute but the duty is to interpret the statute as it is and not by adding…

M/S. Vodafone Essar East Ltd., Kolkata vs. Addl. CIT, Range - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 357/KOL/2009[2005-06]Status: DisposedITAT Kolkata15 Dec 2017AY 2005-06

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…e. A matter which, for the sake of an argument, should have been provided for in a statute cannot be supplied by the Courts as to do so will be an act of legislation and not of interpretation. Reliance may be placed on Smt. Kanta Devi v. Union of India [2003] 4 SCC 753. 13.15 A legal fiction treating something not done as done, requires legislative authority and without it, it can neither be indulged in by Courts nor it can be created by an administrative order. No doubt, it is the bounden duty and obligation of the Court to interpret the statute but the duty is to interpret the statute as it is and not by adding…

M/S. Vodafone Essar East Ltd., Kolkata vs. JCIT, Range - 7, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 356/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…e. A matter which, for the sake of an argument, should have been provided for in a statute cannot be supplied by the Courts as to do so will be an act of legislation and not of interpretation. Reliance may be placed on Smt. Kanta Devi v. Union of India [2003] 4 SCC 753. 13.15 A legal fiction treating something not done as done, requires legislative authority and without it, it can neither be indulged in by Courts nor it can be created by an administrative order. No doubt, it is the bounden duty and obligation of the Court to interpret the statute but the duty is to interpret the statute as it is and not by adding…

ACIT, Circle - 7, Kolkata vs. Hutchison Telecom East Limited, Kolkata

343/K/2009 04-05 Revenue dismissed

ITA 343/KOL/2009[2004-05]Status: DisposedITAT Kolkata15 Dec 2017AY 2004-05

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 115Section 115JSection 143(3)Section 80I

…e. A matter which, for the sake of an argument, should have been provided for in a statute cannot be supplied by the Courts as to do so will be an act of legislation and not of interpretation. Reliance may be placed on Smt. Kanta Devi v. Union of India [2003] 4 SCC 753. 13.15 A legal fiction treating something not done as done, requires legislative authority and without it, it can neither be indulged in by Courts nor it can be created by an administrative order. No doubt, it is the bounden duty and obligation of the Court to interpret the statute but the duty is to interpret the statute as it is and not by adding…

Bharat Sanchar Nigam Ltd., New Delhi vs. ACIT, New Delhi

The appeals of the assessee are allowed

ITA 6459/DEL/2012[2009-10]Status: DisposedITAT Delhi13 May 2016AY 2009-10

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2005-06 Ay: 2009-10

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 115JSection 143(3)Section 271(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2005-06 AY: 2009-10 Bharat Sanchar Nigam Limited, vs ACIT, Corporate Office, Circle 2(1), Taxation Section, First Floor, New Delhi Bharat Sanchar Bhawan, Janpath, New Delhi-110001 (PAN: AABCB5576G) AY: 2009-10 AY: 2005-06 ACIT, vs Bharat Sanchar Nigam Limited Circle 2(1), New Delhi-110001 New Delhi (Appellant) (Respondent) Appellant by: Shri Tarandeep Singh, Adv. Respondent by: Shri Ravi Jain, CIT DR Date of hearing: 15.02.2016 Date of pro…

DCIT, New Delhi vs. M/S. Bharat Sanchar Nigam Ltd., New Delhi

The appeals of the assessee are allowed

ITA 5916/DEL/2012[2009-10]Status: DisposedITAT Delhi13 May 2016AY 2009-10

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2005-06 Ay: 2009-10

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 115JSection 143(3)Section 271(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2005-06 AY: 2009-10 Bharat Sanchar Nigam Limited, vs ACIT, Corporate Office, Circle 2(1), Taxation Section, First Floor, New Delhi Bharat Sanchar Bhawan, Janpath, New Delhi-110001 (PAN: AABCB5576G) AY: 2009-10 AY: 2005-06 ACIT, vs Bharat Sanchar Nigam Limited Circle 2(1), New Delhi-110001 New Delhi (Appellant) (Respondent) Appellant by: Shri Tarandeep Singh, Adv. Respondent by: Shri Ravi Jain, CIT DR Date of hearing: 15.02.2016 Date of pro…

ACIT, New Delhi vs. M/S. Bharat Sanchar Nigam Ltd., New Delhi

The appeals of the assessee are allowed

ITA 2799/DEL/2012[2005-06]Status: DisposedITAT Delhi13 May 2016AY 2005-06

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2005-06 Ay: 2009-10

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 115JSection 143(3)Section 271(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2005-06 AY: 2009-10 Bharat Sanchar Nigam Limited, vs ACIT, Corporate Office, Circle 2(1), Taxation Section, First Floor, New Delhi Bharat Sanchar Bhawan, Janpath, New Delhi-110001 (PAN: AABCB5576G) AY: 2009-10 AY: 2005-06 ACIT, vs Bharat Sanchar Nigam Limited Circle 2(1), New Delhi-110001 New Delhi (Appellant) (Respondent) Appellant by: Shri Tarandeep Singh, Adv. Respondent by: Shri Ravi Jain, CIT DR Date of hearing: 15.02.2016 Date of pro…

Bharat Sanchar Nigam Ltd., New Delhi vs. DCIT, New Delhi

The appeals of the assessee are allowed

ITA 2196/DEL/2012[2005-06]Status: DisposedITAT Delhi13 May 2016AY 2005-06

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2005-06 Ay: 2009-10

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 115JSection 143(3)Section 271(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2005-06 AY: 2009-10 Bharat Sanchar Nigam Limited, vs ACIT, Corporate Office, Circle 2(1), Taxation Section, First Floor, New Delhi Bharat Sanchar Bhawan, Janpath, New Delhi-110001 (PAN: AABCB5576G) AY: 2009-10 AY: 2005-06 ACIT, vs Bharat Sanchar Nigam Limited Circle 2(1), New Delhi-110001 New Delhi (Appellant) (Respondent) Appellant by: Shri Tarandeep Singh, Adv. Respondent by: Shri Ravi Jain, CIT DR Date of hearing: 15.02.2016 Date of pro…

DCIT, New Delhi vs. M/S. Bharat Sanchar Nigam Ltd., New Delhi

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

ITA 3386/DEL/2010[2004-05]Status: DisposedITAT Delhi23 Dec 2015AY 2004-05

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 154Section 263Section 80Section 80I

…e. A matter which, for the sake of an argument, should have been provided for in a statute cannot be supplied by the Courts as to do so will be an act of legislation and not of interpretation. Reliance may be placed on Smt. Kanta Devi vs Union of India (2003) 4 SCC 753 & 757. 13.15. A legal fiction treating something not done as done, requires legislative authority and without it, it can neither be indulged in by Courts not it can be created by an administrative order. No doubt, it is the bounden duty and obligation of the Court to interpret the statute but the duty is to interpret, the statute as it is and not b…

Bharat Sanchar Nigam Ltd., New Delhi vs. DCIT, New Delhi

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

ITA 3304/DEL/2010[2004-05]Status: DisposedITAT Delhi23 Dec 2015AY 2004-05

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 154Section 263Section 80Section 80I

…e. A matter which, for the sake of an argument, should have been provided for in a statute cannot be supplied by the Courts as to do so will be an act of legislation and not of interpretation. Reliance may be placed on Smt. Kanta Devi vs Union of India (2003) 4 SCC 753 & 757. 13.15. A legal fiction treating something not done as done, requires legislative authority and without it, it can neither be indulged in by Courts not it can be created by an administrative order. No doubt, it is the bounden duty and obligation of the Court to interpret the statute but the duty is to interpret, the statute as it is and not b…

Smt. Kanta Devi v. Union of India (4 SCC 753) — Cited in 15 Judgments | BharatTax