Southern Petrochemical Industries Co. Ltd. v. Electricity Inspector 6B ETIO37

5 SCC 447Reported decision2007#18004 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2019.

Judgments citing Southern Petrochemical Industries Co. Ltd. v. Electricity Inspector 6B ETIO37

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

…he natural meaning of the language used. The Court, in interpreting a statute, must therefore proceed without seeking to add words which are not to be found in the statute. (Southern Petrochemical Industries Co. Ltd. v. Electricity Inspector 6B ETIO37: (2007) 5 SCC 447; Union of India v. Mohindra Supply Co.: AIR 1962 SC 256; Bank of England v. Vagliano Bros 39 LR (1891) AC 107; CIT v. Anjum M.H. Ghaswala 40: (2002) 1 SCC 633; J. Srinivasa Rao v. Govt. of A.P.: (2006) 12 SCC 607. Statutory language must always be given presumptively the most natural and ordinary meaning which is appropriate in the circumstances, (…

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

…he natural meaning of the language used. The Court, in interpreting a statute, must therefore proceed without seeking to add words which are not to be found in the statute. (Southern Petrochemical Industries Co. Ltd. v. Electricity Inspector 6B ETIO37: (2007) 5 SCC 447; Union of India v. Mohindra Supply Co.: AIR 1962 SC 256; Bank of England v. Vagliano Bros 39 LR (1891) AC 107; CIT v. Anjum M.H. Ghaswala 40: (2002) 1 SCC 633; J. Srinivasa Rao v. Govt. of A.P.: (2006) 12 SCC 607. Statutory language must always be given presumptively the most natural and ordinary meaning which is appropriate in the circumstances, (…

M/S G M Sugars and Energy Pvt.Ltd vs. The State of Karnataka

WP/56686/2015HC Karnataka03 Apr 2017

Bench: The Hon’Ble Mr. Justice A S Bopanna

…tate of U.P. [(1979) 2 SCC 409]; in the case of Manuelsons Hotels Private Limited -vs- State of Kerala [(2016) 6 SCC 766] relating to the principle of estoppel and in the case of Southern Petrochemical Industries -vs- Electricity Inspector & ETIO [(2007) 5 SCC 447] on the issue 15 relating to legitimate expectation. Having carefully perused the said cases, it is clear that the said decisions cannot be made applicable to the present case since as already indicated above the parties are governed by the contract where under the terms are regulated. The petitioner, even as per the terms was requir…

Sudhakar Rai S vs. State of Karnataka

WP/29755/2016HC Karnataka30 Jan 2017

Bench: The Hon’Ble Mr. Justice A.S. Bopanna

…Court in the case of D.Bhopalan and others Vs. Madras Metropolitan Water Supply and Severage Board and others ([2007]12 SCC 569); in the case of Southern Petrochemical Industries Co. Ltd., Vs. Electricity Inspector and ETIO and others ([2007]5 SCC 447); in the case of Commissioner of Income Tax, U.P. Vs. M/s. Shah Sadiq and Sons ([1987]3 SCC 516); in the case of Milk Producers Association, Orissa and others Vs. State of Orissa and others ([2006]3 SCC 229); in the case of Nature Lovers Movement Vs. State of Kerala and others ([2009]5 SCC 373); in the case of Amarendra Kumar Mahopatra and o…

Vijayashreepura Kshemabivrudhi vs. State of Karnataka

WP/13020/2016HC Karnataka06 Dec 2016

Bench: The Hon’Ble Mr. Justice A.S. Bopanna

…Court in the case of D.Bhopalan and others Vs. Madras Metropolitan Water Supply and Severage Board and others ([2007]12 SCC 569); in the case of Southern Petrochemical Industries Co. Ltd., Vs. Electricity Inspector and ETIO and others ([2007]5 SCC 447); in the case of Commissioner of Income Tax, U.P. Vs. M/s. Shah Sadiq and Sons ([1987]3 SCC 516); in the case of Milk Producers Association, Orissa and others Vs. State of Orissa and others ([2006]3 SCC 229); in the case of Nature Lovers Movement Vs. State of Kerala and others ([2009]5 SCC 373); in the case of Amarendra Kumar Mahopatra and o…

Southern Petrochemical Industries Co. Ltd. v. Electricity Inspector 6B ETIO37 (5 SCC 447) — Cited in 5 Judgments | BharatTax