Smt. Saroj Aggarwal v. CIT

156 ITR 497Supreme Court of India1985#5670 most cited

What is Smt. Saroj Aggarwal v. CIT authority for?

Taxation provisions should be interpreted equitably and justly, avoiding hyper-technicality. Courts should view facts naturally, considering circumstances and drawing inferences that promote justice and equity when there are multiple interpretations and no dishonest motive.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2025.

Also referred to as

Smt. Saroj Aggarwal v. CIT · equitable interpretation · just administration · natural perspective · circumstances of the case · absence of dishonest motive · justice and equity · hyper-technical approach · legalistic approach · taxation provisions

Sections most often in play

Section 142(1)Section 143(3)Section 144C(1)Section 144C(2)Section 144C(5)Section 147Section 148Section 2(14)
Read the full judgment

Issues it is cited on

principal officersection 200asection 234esection 234section 23condonation of delayprescribedindiapersonnfacsection 14interest

Judgments citing Smt. Saroj Aggarwal v. CIT

Braj Kishore Singh, Andheri East vs. Assessing Officer Int. Tax Ward 4(2)(1), International Tax, Mumbai

In the result, the appeal is accordingly partly allowed for statistical

ITA 1011/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Jun 2025AY 2015-16

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanbraj Kishore Singh Vs. Assessing Officer 604, Lantana, Nahar Amrit Internatinal Tax Ward Shakti, Chandivali, 4(2)91) Maharashtra -400 072. Room No. 632, Kautilya Bhavan, Pan: Bqips8474H C-41 To C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai-400051

Section 142(1)Section 144C(1)Section 144C(2)Section 144C(5)Section 147Section 148Section 271(1)(c)Section 274

…in installments does not affect the legal position. Therefore, in construing such taxation provisions, what should be the approach of the courts and the interpretation to be placed is clearly set out by the Apex Court in the case of Smt. Saroj Aggarwal vs CIT 156 ITR 497 wherein it is held as under: "Facts should be viewed in natural perspective, having regard to the compulsion of the circumstances of a case. Where it is possible to draw two inferences from the facts and where there is no evidence of any dishonest or improper motive on the part of the assessee, it would be just and equitable to draw such inferen…

Anand Swarup Mehta, Mumbai vs. Income Tax Officer(International Tax)-3(2)(1), Mumbai

In the result, the appeal is accordingly allowed for statistical purposes

ITA 851/MUM/2025[2022-23]Status: DisposedITAT Mumbai04 Jun 2025AY 2022-23

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 111ASection 142(1)Section 143(2)Section 144C(5)

…in installments does not affect the legal position. Therefore, in construing such taxation provisions, what should be the approach of the courts and the interpretation to be placed is clearly set out by the Apex Court in the case of Smt. Saroj Aggarwal vs CIT 156 ITR 497 wherein it is held as under: "Facts should be viewed in natural perspective, having regard to the compulsion of the circumstances of a case. Where it is possible to draw two inferences from the facts and where there is no evidence of any dishonest or improper motive on the part of the assessee, it would be just and equitable to draw such inferenc…

Thuruthiyath Suma, Wayanad vs. Income Tax Officer, Ward 1, Kalpetta, Wayanad

In the result, the assessee’s appeal is allowed, and her stay application, dismissed

ITA 852/COCH/2023[AY 2017-18]Status: DisposedITAT Cochin16 May 2024

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Aruj Raj S., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 144Section 147Section 148Section 274

…er to use the same as her regular email id, further confirming that notices at the said id would be duly responded to. We are in any case not inclined to draw any adverse inference from the said change. 3.3 Facts, as explained in Saroj Aggarwal v. CIT [1985] 156 ITR 497 (SC), must be viewed in their natural perspective, having regard to the compulsions of the circumstances of the case. And, in the absence of any dishonest or improper motive on the part of the assessee, by drawing from the among the two possible inferences, one that would lead to justice and equity. The provisions of law must be equitably interpr…

Palghat Fine Arts Society, Palakkad vs. JCIT Palakkad Range, Palakkad

In the result, the appeals are allowed

ITA 109/COCH/2023[2012-13]Status: DisposedITAT Cochin10 May 2024AY 2012-13

Bench: Shri Sanjay Arora, Am & Ms.Kavitha Rajagopal, Jm

For Appellant: Ms.Rajalakshmy M, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 269SSection 269TSection 271DSection 271E

…bearers or members, in which they had lent monies to the assessee, and as individuals, in which they exchanged money, one sharing the burden, for the cause of the society, which had no money to repay, with another. As explained in Saroj Aggarwal v. CIT [1985] 156 ITR 497 (SC): ‘Facts must be viewed in natural perspective, having regard to the compulsions of the circumstances of the case. Where it is possible to draw two inferences from the facts and where there is no evidence of any dishonest or improper motive on the part of the assessee, it would lead to equity and justice. Too hyper technical or legalistic app…

New Higher Secondary School, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals by the assessee are dismissed

ITA 55/COCH/2023[2015-16 QUARTER 4]Status: HeardITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

…where dealing with human situations. This, rather, again, represents the well-settled law in the matter, i.e., qua appreciation of facts, emphasized time over by the Hon'ble Court. One is here reminded of it’s observations in Smt. Saroj Aggarwal v. CIT [1985] 156 ITR 497 (SC), exhorting that facts must be viewed in their natural perspective, having regard to the compulsions of the circumstances of the case. This, it would be noted, is the stand of the Tribunal; we condoning the delay of 59 days in filing the instant appeals despite the application for condonation being not supported by any material; the depositio…

New Higher Secondary School, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals by the assessee are dismissed

ITA 54/COCH/2023[2015-16 (Qurt-3)]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

…where dealing with human situations. This, rather, again, represents the well-settled law in the matter, i.e., qua appreciation of facts, emphasized time over by the Hon'ble Court. One is here reminded of it’s observations in Smt. Saroj Aggarwal v. CIT [1985] 156 ITR 497 (SC), exhorting that facts must be viewed in their natural perspective, having regard to the compulsions of the circumstances of the case. This, it would be noted, is the stand of the Tribunal; we condoning the delay of 59 days in filing the instant appeals despite the application for condonation being not supported by any material; the depositio…

New Higher Secondary School, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals by the assessee are dismissed

ITA 53/COCH/2023[2015-16 QTR 2]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

…where dealing with human situations. This, rather, again, represents the well-settled law in the matter, i.e., qua appreciation of facts, emphasized time over by the Hon'ble Court. One is here reminded of it’s observations in Smt. Saroj Aggarwal v. CIT [1985] 156 ITR 497 (SC), exhorting that facts must be viewed in their natural perspective, having regard to the compulsions of the circumstances of the case. This, it would be noted, is the stand of the Tribunal; we condoning the delay of 59 days in filing the instant appeals despite the application for condonation being not supported by any material; the depositio…

New Higher Secondary School, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals by the assessee are dismissed

ITA 52/COCH/2023[2015-16 (QT1)]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

…where dealing with human situations. This, rather, again, represents the well-settled law in the matter, i.e., qua appreciation of facts, emphasized time over by the Hon'ble Court. One is here reminded of it’s observations in Smt. Saroj Aggarwal v. CIT [1985] 156 ITR 497 (SC), exhorting that facts must be viewed in their natural perspective, having regard to the compulsions of the circumstances of the case. This, it would be noted, is the stand of the Tribunal; we condoning the delay of 59 days in filing the instant appeals despite the application for condonation being not supported by any material; the depositio…

Shri Bindiganavale Ravi, Bangalore vs. Deputy Commissioner of Income Tax Circle-5(2)(1), Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2959/BANG/2018[2015-16]Status: DisposedITAT Bangalore30 Jul 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2015-16

For Appellant: Smt. R. Prathiba, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru
Section 2(47)(v)Section 234DSection 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment year : 2015-16 Shri Bindiganavale Ravi, Vs. The Deputy Commissioner of B-3042, Krest Part Apts., Income Tax, 36, Kanakapura Road, Circle 5(2)(1), Bengaluru – 560 034. Bengaluru. PAN: BFFPR 5573E APPELLANT RESPONDENT Appellant by : Smt. R. Prathiba, Advocate Respondent by : Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.07.2021 Date of Pronouncement : 29.07.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

ITA 5238/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…n looking at a provision which must be equitably interpreted and justly administered. Further, reliance is placed on the undernoted authorities: a) Collector, Land Acquisition v. Mst. Katiji and Ors. (167 ITR 471) 2002-TIOL-444-SC-LMT. b) Saroj Aggarwal v CIT 156 ITR 497 SC c) S.R. Koshti v. CIT [2005] 146 Taxman 335/276 ITR 165 d) CIT Vs BehariLall-Ramchandra 5 ITR 417 OUDH e) CIT Vs Relcom [2015] 62 taxmann.com 190 (Delhi) f) CIT Vs Vali Brothers 282 ITR 149(ALL) g) CIT Vs Lata Mangeshkar Medical Foundation [2019] 410 ITR 347 (Bombay) 55. The assessee further submitted that even in reassessment proceedings, in…

DCIT, Circle-2(2), New Delhi vs. Anant Raj Ltd., New Delhi

The appeal is allowed partly as indicated above

ITA 5237/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…n looking at a provision which must be equitably interpreted and justly administered. Further, reliance is placed on the undernoted authorities: a) Collector, Land Acquisition v. Mst. Katiji and Ors. (167 ITR 471) 2002-TIOL-444-SC-LMT. b) Saroj Aggarwal v CIT 156 ITR 497 SC c) S.R. Koshti v. CIT [2005] 146 Taxman 335/276 ITR 165 d) CIT Vs BehariLall-Ramchandra 5 ITR 417 OUDH e) CIT Vs Relcom [2015] 62 taxmann.com 190 (Delhi) f) CIT Vs Vali Brothers 282 ITR 149(ALL) g) CIT Vs Lata Mangeshkar Medical Foundation [2019] 410 ITR 347 (Bombay) 55. The assessee further submitted that even in reassessment proceedings, in…

Anant Raj Ltd., New Delhi vs. DCIT, Circle-2(2), New Delhi

The appeal is allowed partly as indicated above

ITA 4736/DEL/2017[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…n looking at a provision which must be equitably interpreted and justly administered. Further, reliance is placed on the undernoted authorities: a) Collector, Land Acquisition v. Mst. Katiji and Ors. (167 ITR 471) 2002-TIOL-444-SC-LMT. b) Saroj Aggarwal v CIT 156 ITR 497 SC c) S.R. Koshti v. CIT [2005] 146 Taxman 335/276 ITR 165 d) CIT Vs BehariLall-Ramchandra 5 ITR 417 OUDH e) CIT Vs Relcom [2015] 62 taxmann.com 190 (Delhi) f) CIT Vs Vali Brothers 282 ITR 149(ALL) g) CIT Vs Lata Mangeshkar Medical Foundation [2019] 410 ITR 347 (Bombay) 55. The assessee further submitted that even in reassessment proceedings, in…

L. Vivekananda, Mysore vs. The Assistant Commissioner of Income Tax Circle-1(1), Mysore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1087/BANG/2018[2013-14]Status: DisposedITAT Bangalore18 Nov 2020AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2013-14

For Appellant: Shri G.N. Bhat, A.RFor Respondent: Smt. R. Premi, D.R

…in installments does not affect the legal position. Therefore, in construing such taxation provisions, what should be the approach of the courts and the interpretation to be placed is clearly set out by the Apex Court in the case of Smt. Saroj Aggarwal vs CIT 156 ITR 497 wherein it is held as under:- "Facts should be viewed in natural perspective, having regard to the compulsion of the circumstances of a case. Where it is possible to draw two inferences from the facts and where there is no evidence of any dishonest or improper motive on the part of the assessee, it would be just and equitable to draw such inferen…

Income Tax Officer 17(2)(4), Mumbai vs. Narshi Nenshi & Sons, Mumbai

In the result, appeals of the revenue are dismissed and the cross objections of the assessee are partly allowed as indicated above

ITA 1169/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Ms Dinkle HariaFor Respondent: Ms. Kavita P.Kaushik
Section 78(2)

…d to set off and not any unabsorbed depreciation in the hands of the legal heirs." 2. "On the facts & circumstances of the case and in law, the learned CIT(A) has wrongly applied the Hon'ble Supreme Court Judgement in the case of Saroj Aggarwal vs. CIT (1985) 156 ITR 497 (SC), wherein the judgement does not apply to the facts of the case, as it talks about only carry forward and set off of losses and not unabsorbed depreciation. 3. "On the facts & circumstances of the case, the order of Ld.CIT(A) is perverse and deserves to be cancelled." 4. "The appellant prays that the order of the A.O. should be restored and o…

Income Tax Officer 17(2)(4), Mumbai vs. Narshi Nenshi & Sons, Mumbai

In the result, appeals of the revenue are dismissed and the cross objections of the assessee are partly allowed as indicated above

ITA 1157/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Ms Dinkle HariaFor Respondent: Ms. Kavita P.Kaushik
Section 78(2)

…d to set off and not any unabsorbed depreciation in the hands of the legal heirs." 2. "On the facts & circumstances of the case and in law, the learned CIT(A) has wrongly applied the Hon'ble Supreme Court Judgement in the case of Saroj Aggarwal vs. CIT (1985) 156 ITR 497 (SC), wherein the judgement does not apply to the facts of the case, as it talks about only carry forward and set off of losses and not unabsorbed depreciation. 3. "On the facts & circumstances of the case, the order of Ld.CIT(A) is perverse and deserves to be cancelled." 4. "The appellant prays that the order of the A.O. should be restored and o…

I.T.O. 17(2)(4), Mumbai vs. Narshi Nenshi & Sons, Mumbai

In the result, appeals of the revenue are dismissed and the cross objections of the assessee are partly allowed as indicated above

ITA 6202/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Ms Dinkle HariaFor Respondent: Ms. Kavita P.Kaushik
Section 78(2)

…d to set off and not any unabsorbed depreciation in the hands of the legal heirs." 2. "On the facts & circumstances of the case and in law, the learned CIT(A) has wrongly applied the Hon'ble Supreme Court Judgement in the case of Saroj Aggarwal vs. CIT (1985) 156 ITR 497 (SC), wherein the judgement does not apply to the facts of the case, as it talks about only carry forward and set off of losses and not unabsorbed depreciation. 3. "On the facts & circumstances of the case, the order of Ld.CIT(A) is perverse and deserves to be cancelled." 4. "The appellant prays that the order of the A.O. should be restored and o…

Shri Bhatkal Ramarao Prakash, Bangalore vs. Income Tax Officer Ward-5(2)(3), Bangalore

In the result, the appeal by the Assessee is allowed

ITA 2692/BANG/2018[2015-16]Status: DisposedITAT Bangalore04 Jan 2019AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Jason P. Boazassessment Year : 2015-16

For Appellant: Shri H.R. Suresh, CAFor Respondent: Shri Vikas Suryawamshi, Addl.CIT(DR)(ITAT), Bengaluru
Section 2Section 54F

…in installments does not affect the legal position. Therefore, in construing such taxation provisions, what should be the approach of the courts and the interpretation to be placed is clearly set out by the Apex Court in the case of Smt. Saroj Aggarwal vs CIT 156 ITR 497 wherein it is held as under:- “Facts should be viewed in natural perspective, having regard to the compulsion of the circumstances of a case. Where it is possible to draw two inferences from the facts and where there is no evidence of any dishonest or improper motive on the part of the assessee, it would be just and equitable to draw such inferen…

Sunil Gavaskar, Mumbai vs. ITO (It) 3(1), Mumbai

The appeals are partly allowed

ITA 3970/MUM/2010[2001-02]Status: DisposedITAT Mumbai16 Mar 2016AY 2001-02

Bench: Shri Saktijit Dey & Shri Ashwani Taneja

For Appellant: Shri D.V. LakhaniFor Respondent: Shri Nitin Waghmade
Section 143(3)Section 147Section 148Section 234BSection 80RSection 8O

…he provision and the other frustrates it, the former must be preferred. Every effort should be made to make a purposive construction with a view to effectuate the purpose and object of the statutory provision. 15.6. In the case of Smt. Saroj Aggarwal vs. CIT 156 ITR 497 (SC), Hon’ble Supreme Court has set out certain tests for interpretation of statutes. It was observed that facts should be viewed in natural perspective, having regard to the compulsion of the circumstances of a case. Where it is possible to draw two inferences from the facts and where there is no evidence of any dishonest or improper motive on t…

Pramod Mittal

ITA/66/2012HC Delhi08 Feb 2012
Section 78(2)

…ome earned by the appellant as an individual. The appellant relies upon Section 78(2) of the Income Tax Act, 1961 (Act, for short) and decisions of the Supreme Court in CIT Vs. Madhukant M. Mehta (2001) 247 ITR 805 (SC) and Saroj Aggarwal Vs. CIT (1985) 156 ITR 497 (SC). 3. We have considered the contentions raised by the petitioner but do not find any merit in the same. Partnership firm is a separate and distinct unit of assessment. The petitioner and his brother constituted a 2012:DHC:895-DB ITA 66/2012 P…

The Commissioner of Income Tax-III vs. Sri Prem Chand

ITTA/380/2006HC Telangana02 Feb 2012