Smt. Tarulata Shyam v. CIT

108 ITR 345Supreme Court of India1977#430 most cited

What is Smt. Tarulata Shyam v. CIT authority for?

Taxing statutes must be interpreted strictly, assuming that the law-making authority does not commit a mistake or make an omission. There is no room for purposive interpretation under direct tax laws.

209

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2009 to 2026.

Also referred to as

Smt. Tarulata Shyam v. CIT · 108 ITR 345 SC · strict interpretation taxing statutes · no purposive interpretation direct tax laws · legislative intent no omission · Section 143(3) · Section 147 · Section 148 · Section 5 · Section 4 · Section 6 · Section 139(1) · Income Tax Act interpretation

Sections most often in play

Section 143(3)Section 147Section 132Section 148Section 5Section 4Section 6Section 139(1)

Issues it is cited on

accumulated profitsdeemed dividendsection 2(22)section 2(22)(e)mercantile system of accountingbook profitscommercial expediencyliable to taxdisallowance u/s 14adisallowance under section 14anon-residentsection 40(a)

Judgments citing Smt. Tarulata Shyam v. CIT

ACIT, New Delhi vs. Shri Anumod Sharma, Gurgaon

In the result, the appeal of the revenue is dismissed

ITA 6892/DEL/2015[2012-13]Status: DisposedITAT Delhi02 Jan 2020AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 6892/Del/2015 : Asstt. Year : 2012-13 Asstt. Commissioner Of Income Vs Shri Anumod Sharma, Tax, Central Circle-16, D-305A, Laburnum Apartment, New Delhi-110055 Sushant Lok, Sector-28, Gurgaon, Haryana (Appellant) (Respondent) Pan No. Amyps5587L Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Ms. Nidhi Srivastava, Cit Dr Date Of Hearing: 16.12.2019 Date Of Pronouncement: 26.12.2019

For Appellant: Sh. Akshat Jain, CA &For Respondent: Ms. Nidhi Srivastava, CIT DR
Section 2(22)(e)

…ed reliance on the following judgments: " Walchand & Co. Ltd. vs CIT (1975) 100 ITR 598(Bom) 3 Anumod Sharma " CIT vs. K. Shrinavasan 50 ITR 788 " CIT vs. P. Sarada 154ITR 387 (1985) (Mad) " MD Jindal vs. CIT 164 1TR 028 (Cal) (1987) " Tarulata Shyam vs. CIT 108 ITR 345 (1977)(SC) " Rajesh P. Ved vs. AC1T 001 ITR 275 (ITAT Mumbai) (2010) " Ms. Sarada P vs. CIT 229 ITR 444(SC) (1998) 6. During the arguments before us, the ld. DR argued that the trifurcation of the total amount into three different heads as i) Advance against commercial building Rs. 5,62,00,000/- ii) Anumod Sharma (expense account) Rs. 73,76,584/…

Sri Sudheer Valsala Sreekumaran, Bangalore vs. The Income Tax Officer Ward-5(3)(2), Bangalore

In the result, the appeal of the assessee is treated as allowed

ITA 393/BANG/2019[2013-14]Status: DisposedITAT Bangalore20 Dec 2019AY 2013-14

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadaleassessment Year : 2013-14

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 139(1)Section 139(4)Section 54ESection 54FSection 54F(4)

…hat the due date applicable is the date for furnishing the return of income under sub-section (1) of section 139. There is no mention of section 139(4) in this section. 16. In this respect, Hon. Supreme Court in the case of Smt. Tarulata Shyarn v. CIT [1977) 108 ITR 345 (SC) has held that there is no scope for importing into the statute words which are not there. Such importation would be, not to construe, but to amend the statute. Even if there be a casus omissus, the defect can be remedied only by legislation and not by judicial interpretation. 17: Further, Hon. Supreme Court in the case of Keshavji Ravji & C…

Shri. Harish K S, Davanagere vs. The Income Tax Officer, Ward -3, Davanagere

In the result, appeal by the Assessee is dismissed

ITA 1299/BANG/2019[2009-10]Status: DisposedITAT Bangalore20 Dec 2019AY 2009-10

Bench: Shri N.V. Vasudevanassessment Year: 2009-10

For Appellant: Shri Abbigere Kaleshappa, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Dept
Section 127Section 142(1)Section 143(2)Section 143(3)Section 144Section 282

…sessee and since the order of assessment was not passed within the period so laid down, the order of assessment should be annulled as illegal. He placed reliance on the decision of the Hon’ble Supreme Court in the case of Smt.Tarulata Shyam and others Vs. CIT 108 ITR 345 (SC) wherein it was held that taxing statutes when they are clear and unambiguous, there is no scope for importing into the statute words which are not there and that if Page 8 of 10 there is “causus omissus”, the defect can be remedied only by legislation and not by judicial interpretation.” 9. I have considered the above submission and I am o…

Neelu Analjit Singh, New Delhi vs. Addl.CIT, Special Range-9, New Delhi

In the result, appeal filed by the assessee is partly allowed with above directions

ITA 2172/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Dec 2019AY 2014-15

Bench: Shri H. S. Sidhu & Shri Prashant Maharishimrs. Neelu Analjit Singh, Vs. The Addl. Commissioner Of 15, Dr. Apj Abdul Kalam Road, Income Tax , New Delhi Special Range-9, Pan: Aatps06882D New Delhi (Appellant) (Respondent)

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Mr. Zoheb Hussain, Senior
Section 2Section 45

…to the fact of the present case, as there is no change in the facts and circumstances of the case that binds ITAT. The learned CIT – A, in para number 9.1 has held that the ratio laid down by honourable Supreme Court in case of Ms. Tarulata Shyam V CIT [1977] 108 ITR 345 (SC) has not been brought to the attention of the coordinate bench. Thus, he did not agree with ITAT that whether the impugned assets transferred are a long-term capital assets or short-term capital assets. According to him, it is not a simple case of investing in shares of a company for earning dividend or for appreciation in value of such share…

Shri Champakbhai Ambalal Patel, Surat vs. The Income Tax Officer, Ward-3(3), Surat

In the result, appeal of the assessee is allowed

ITA 3040/AHD/2014[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.3039/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 Shri Pankajbhai Ambalal Patel, V The Income Tax Officer, Ward-3(1), Surat. 1004, Shreeji Sayona Apartment, S City Light Road, City Light, . Surat – 395007. [Pan: Axjpp 8297 Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.3040/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 Shri Champakbhai Ambalal Patel, V The Income Tax Officer, 1004, Shreeji Sayona Apartment, S Ward-3(3), Surat. City Light Road, City Light, . Surat – 395007. [Pan: Axjpp 8296 R] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Hiren M.Diwan – Ca राज"वक"ओरसे /Revenue By Smt. Anupama Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 13.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Two Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-Iv, Surat Dated 27.08.2014 For The Assessment Year 2010-11. Page 2 Of 10 Pankajbhai Ambalal Patel & Other Vs. Ito, Ward-3(1), Surat. /Ita No’S.3039 & 3040/Ahd/2014 For A.Y. 2010-11

Section 139Section 139(1)Section 139(4)Section 54F

…t amounts deposited in the capital gain scheme account up to the date of filing of return u/s. 139(4) is to be considered for deduction; It would be appropriate to mention that in the decision given by the Hon'ble Apex Court in the case of Smt.Tarulata Shyam, 108 ITR 345, it has been held by the Court that "there is no scope for importing into importing into the statute words which are not there. Such importation would be, not to construe but to amend the statute. Even if there is casus omissus, the defect can be remedied only by legislation and not by judicial interpretation." It was further held by the Hon'ble…

Shri Pankajbhai Ambalal Patel, Surat vs. The Income Tax Officer, Ward-3(1), Surat

In the result, appeal of the assessee is allowed

ITA 3039/AHD/2014[2010-11]Status: DisposedITAT Surat13 Dec 2019AY 2010-11

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.3039/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 Shri Pankajbhai Ambalal Patel, V The Income Tax Officer, Ward-3(1), Surat. 1004, Shreeji Sayona Apartment, S City Light Road, City Light, . Surat – 395007. [Pan: Axjpp 8297 Q] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.3040/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 Shri Champakbhai Ambalal Patel, V The Income Tax Officer, 1004, Shreeji Sayona Apartment, S Ward-3(3), Surat. City Light Road, City Light, . Surat – 395007. [Pan: Axjpp 8296 R] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Hiren M.Diwan – Ca राज"वक"ओरसे /Revenue By Smt. Anupama Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 04.12.2019 उ"घोषणाक"तार"ख/Pronouncement On: 13.12.2019 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. This Two Appeals By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-Iv, Surat Dated 27.08.2014 For The Assessment Year 2010-11. Page 2 Of 10 Pankajbhai Ambalal Patel & Other Vs. Ito, Ward-3(1), Surat. /Ita No’S.3039 & 3040/Ahd/2014 For A.Y. 2010-11

Section 139Section 139(1)Section 139(4)Section 54F

…t amounts deposited in the capital gain scheme account up to the date of filing of return u/s. 139(4) is to be considered for deduction; It would be appropriate to mention that in the decision given by the Hon'ble Apex Court in the case of Smt.Tarulata Shyam, 108 ITR 345, it has been held by the Court that "there is no scope for importing into importing into the statute words which are not there. Such importation would be, not to construe but to amend the statute. Even if there is casus omissus, the defect can be remedied only by legislation and not by judicial interpretation." It was further held by the Hon'ble…

DCIT, Circle - 11(1), Kolkata vs. M/S. Graphite India Ltd., Kolkata

ITA 474/KOL/2018[2008-09]Status: DisposedITAT Kolkata22 Nov 2019AY 2008-09

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos.472 & 474 & C.O Nos.64 & 66/Kol/2018 ("नधा"रण वष" / Assessment Years: 2007-08 & 2008-09) Dcit, Circle-11(1), Kolkata Vs. M/S. Graphite India Ltd. 31, Chowringhee Road, Kolkata- 700016. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacc0457C (Appellant) .. (Respondent/Cross-Objector)

For Appellant: Dr. P. K. Srihari, CIT(DR)For Respondent: Ms. Ruchira Lakhotia, ACA
Section 143(3)Section 32(1)(iia)

…can be remedied only by legislation and not by judicial interpretation : - Orissa State Warehousino Corporation -vs,- CIT (1999) 237 ITR 589 (SC) - Prakash Nath Khanna and Another -vs.- CIT (2004) 266 ITR 1 (SC) - Smt. Tarulata Shyam & Othrs -vs.- CIT (1977) 108 ITR 345 (SC) - Padmasundara Rao vs. Slate of Tamil Nadu: 255 ITR 147 (SC) Apart from the above, it was also pointed out that DTC Bill 2013 has proposed expressly that additional depreciation would be allowed in the FY in which the P&M is used for the first time and those provisions are not made with retrospective effect. It was argued that the legislatur…

DCIT, Circle - 11(1), Kolkata vs. M/S. Graphite India Ltd., Kolkata

ITA 472/KOL/2018[2007-08]Status: DisposedITAT Kolkata22 Nov 2019AY 2007-08

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos.472 & 474 & C.O Nos.64 & 66/Kol/2018 ("नधा"रण वष" / Assessment Years: 2007-08 & 2008-09) Dcit, Circle-11(1), Kolkata Vs. M/S. Graphite India Ltd. 31, Chowringhee Road, Kolkata- 700016. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacc0457C (Appellant) .. (Respondent/Cross-Objector)

For Appellant: Dr. P. K. Srihari, CIT(DR)For Respondent: Ms. Ruchira Lakhotia, ACA
Section 143(3)Section 32(1)(iia)

…can be remedied only by legislation and not by judicial interpretation : - Orissa State Warehousino Corporation -vs,- CIT (1999) 237 ITR 589 (SC) - Prakash Nath Khanna and Another -vs.- CIT (2004) 266 ITR 1 (SC) - Smt. Tarulata Shyam & Othrs -vs.- CIT (1977) 108 ITR 345 (SC) - Padmasundara Rao vs. Slate of Tamil Nadu: 255 ITR 147 (SC) Apart from the above, it was also pointed out that DTC Bill 2013 has proposed expressly that additional depreciation would be allowed in the FY in which the P&M is used for the first time and those provisions are not made with retrospective effect. It was argued that the legislatur…

I.T.O., Ward-1(4), Allahabad vs. Raghav Wadhawan, New Delhi

In the result, the appeal is dismissed

ITA 184/ALLD/2017[2012-13]Status: DisposedITAT Allahabad21 Nov 2019AY 2012-13

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Income Tax Officer V. Shri Raghav Wadhawan Ward 1(4) C-51, 3Rd Floor Allahabad Friends Colony New Delhi Tan/Pan:Aaopw9056A (Appellant) (Respondent) Appellant By: Shri S. K. Madhuk, Cit (Dr) Respondent By: Shri Ashok Kumar, C.A. Date Of Hearing: 20 11 2019 Date Of Pronouncement: 21 11 2019 O R D E R

For Appellant: Shri S. K. Madhuk, CIT (DR)For Respondent: Shri Ashok Kumar, C.A
Section 10(22)Section 54

…sion of the Hon'ble High Court, of Allahabad or Allahabad Bench of ITAT by placing reliance on the decisions of Hon'ble Supreme Court in the cases of Synco Industries (299 ITR 444), ClT vs. Vegetable Products Ltd. (88 ITR 192) and Smt. Tarunlata Shyam vs. CIT(108 ITR 345). 2. That the Ld. CIT(A) has erred in placing reliance over the cases of Synco Industries (299 ITR 444), CIT Vs Vegetable Products Ltd (88 ITR 192) & Smt Tarunlata ITA No.184/ALLD/2017 Page 2 of 6 Shyam Vs CIT (108 ITR 345) which are not applicable to the-fact of the case. 3. That the Ld. CIT(A) while allowing the deduction u/s 54 of Rs.2,77,4…

Religare Capital Markets Ltd., Noida vs. ACIT, New Delhi

ITA 1763/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Oct 2019AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr AdvoateFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 92C

…s the rule of construction that if the words of a statute are precise and unambiguous, they must be-accepted as declaring the express intentions of the legislature.‖ Reference may also be made to the judgment in the case of Smt. Tarulata Shyam vs. CIT [1971] 108 ITR 345 (SC), wherein the Hon‘ble apex Court cautioned against the judicial deployment of casus omissus, in the following terms: ―We have given anxious thought to the persuasive arguments of Mr. Sharma. His arguments, if accepted, will certainly soften the rigour of this extremely drastic provision and bring it more in conformity with logic and equity. B…

M/S Religare Capital Markets Limited, New Delhi vs. DCIT, New Delhi

ITA 1881/DEL/2014[2009-10]Status: PendingITAT Delhi10 Oct 2019AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr AdvoateFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 92C

…s the rule of construction that if the words of a statute are precise and unambiguous, they must be-accepted as declaring the express intentions of the legislature.‖ Reference may also be made to the judgment in the case of Smt. Tarulata Shyam vs. CIT [1971] 108 ITR 345 (SC), wherein the Hon‘ble apex Court cautioned against the judicial deployment of casus omissus, in the following terms: ―We have given anxious thought to the persuasive arguments of Mr. Sharma. His arguments, if accepted, will certainly soften the rigour of this extremely drastic provision and bring it more in conformity with logic and equity. B…

Asian Business Conection Pvt. Ltd., Bhopal vs. DCIT - 1(1), Bhopal

ITA 936/IND/2018[2015-16]Status: DisposedITAT Indore25 Sept 2019AY 2015-16

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2015-16 M/S. Asian Business Dcit-1(1), Connections Private Ltd, Vs. Bhopal Fm-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aaica1206D

Section 139(1)Section 143(2)Section 143(3)Section 2Section 2(22)Section 2(22)(e)Section 35D

…to be carried to its logical conclusion within the framework of the purpose for which it is created. Further, since this clause Asian Business Connection Private Limited creates an artificial liability, as held by Hon'ble Apex Court in Tarulata vs CIT (1977) 108 ITR 345 (SC) it must be given a strict interpretation. 20. The relevant extract of the provision is reproduced below: "(22) 'dividend 'includes- ** **** (e )any payment by a company, not being a company in which the public are substantially interested, of any sum (whether as representing a part of the assets of the company or otherwise) [made after May…

The Jt. CIT, Range-4, Ahmedabad vs. M/S. Mastek Ltd., Ahmedabad

ITA 514/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2010-11

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Mastek Limited, Ahmedabad vs. The Jt.CIT, Rang4, Ahmedabad

ITA 172/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2010-11

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Asstt. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad vs. M/S. Mastek Ltd., Ahmedabad

ITA 1852/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Mastek Limited, Ahmedabad vs. The Dy.CIT, (OSD) - 1, Circle-4, Ahmedabad

ITA 1188/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Oil India Ltd., Dibrugarh vs. The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh

ITA 33/GTY/2018[2008-09]Status: DisposedITAT Guwahati26 Aug 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…construction leads to some absurdity or unless there is something in the context or in the object of the statue to suggests to the contrary. Their lordships’ another judgment in Smt. Tarulata Shyam and Others vs. Commissioner of Income-tax, West Bengal (1977) 108 ITR 345 (SC) also made it clear long back that it is the fundamental rule of taxation that when there is no scope for imparting into the statue words which are not used, such an import would not construe but to amend the statute. And also that if there is ITA No.120-123/G/2008 & 87/G/10, 33/G/18, 325/G/13 & 09/G/14 ACIT, Cir-2 Dib Vs. Oil India Ltd. Page…

Oil India Ltd., Dibrugarh vs. Assistant Commissioner of Income Tax, Circle -2, Dibrugarh

ITA 9/GTY/2014[2010-11]Status: DisposedITAT Guwahati26 Aug 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…construction leads to some absurdity or unless there is something in the context or in the object of the statue to suggests to the contrary. Their lordships’ another judgment in Smt. Tarulata Shyam and Others vs. Commissioner of Income-tax, West Bengal (1977) 108 ITR 345 (SC) also made it clear long back that it is the fundamental rule of taxation that when there is no scope for imparting into the statue words which are not used, such an import would not construe but to amend the statute. And also that if there is ITA No.120-123/G/2008 & 87/G/10, 33/G/18, 325/G/13 & 09/G/14 ACIT, Cir-2 Dib Vs. Oil India Ltd. Page…

Oil India Ltd., Dibrugarh vs. Assistant Commissioner of Income Tax, Range -2, Dibrugarh

ITA 325/GTY/2013[2009-10]Status: DisposedITAT Guwahati26 Aug 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…construction leads to some absurdity or unless there is something in the context or in the object of the statue to suggests to the contrary. Their lordships’ another judgment in Smt. Tarulata Shyam and Others vs. Commissioner of Income-tax, West Bengal (1977) 108 ITR 345 (SC) also made it clear long back that it is the fundamental rule of taxation that when there is no scope for imparting into the statue words which are not used, such an import would not construe but to amend the statute. And also that if there is ITA No.120-123/G/2008 & 87/G/10, 33/G/18, 325/G/13 & 09/G/14 ACIT, Cir-2 Dib Vs. Oil India Ltd. Page…

Oil India Ltd., Dibrugarh vs. Additional Commissioner of Income Tax, Range -2, Dibrugarh

ITA 87/GTY/2010[2007-08]Status: DisposedITAT Guwahati26 Aug 2019AY 2007-08

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…construction leads to some absurdity or unless there is something in the context or in the object of the statue to suggests to the contrary. Their lordships’ another judgment in Smt. Tarulata Shyam and Others vs. Commissioner of Income-tax, West Bengal (1977) 108 ITR 345 (SC) also made it clear long back that it is the fundamental rule of taxation that when there is no scope for imparting into the statue words which are not used, such an import would not construe but to amend the statute. And also that if there is ITA No.120-123/G/2008 & 87/G/10, 33/G/18, 325/G/13 & 09/G/14 ACIT, Cir-2 Dib Vs. Oil India Ltd. Page…