Standard Chartered Bank v. Directorate of Enforcement

275 ITR 81Supreme Court of India2005#7809 most cited

What is Standard Chartered Bank v. Directorate of Enforcement authority for?

Courts cannot correct defects or omissions in legislation; they must interpret the law as written and declare the legislature's shortcomings so they may be remedied.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2017.

Also referred to as

Standard Chartered Bank v. Directorate of Enforcement · legislative interpretation · legislative intent · court's role · statutory defect · statutory omission · legislative shortfall

Also reported as

145 Taxmann 154

Judgments citing Standard Chartered Bank v. Directorate of Enforcement

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank v. Directorate of Enforcement [2005] 275 ITR 81/145 Taxman 154 (SC). 13.17 The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank v. Directorate of Enforcement [2005] 275 ITR 81/145 Taxman 154 (SC). 13.17 The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank v. Directorate of Enforcement [2005] 275 ITR 81/145 Taxman 154 (SC). 13.17 The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank v. Directorate of Enforcement [2005] 275 ITR 81/145 Taxman 154 (SC). 13.17 The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank v. Directorate of Enforcement [2005] 275 ITR 81/145 Taxman 154 (SC). 13.17 The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank v. Directorate of Enforcement [2005] 275 ITR 81/145 Taxman 154 (SC). 13.17 The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank v. Directorate of Enforcement [2005] 275 ITR 81/145 Taxman 154 (SC). 13.17 The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank v. Directorate of Enforcement [2005] 275 ITR 81/145 Taxman 154 (SC). 13.17 The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank vs Directorate of Enforcement [2005] 275 ITR 81 at page 86 (SC). 13.17. The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a de…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank vs Directorate of Enforcement [2005] 275 ITR 81 at page 86 (SC). 13.17. The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a de…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank vs Directorate of Enforcement [2005] 275 ITR 81 at page 86 (SC). 13.17. The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a de…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank vs Directorate of Enforcement [2005] 275 ITR 81 at page 86 (SC). 13.17. The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a de…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank vs Directorate of Enforcement [2005] 275 ITR 81 at page 86 (SC). 13.17. The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a def…

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

…lls short of the mark, the Court can do nothing more than declare it be thus, giving its reasons, so that the Legislature may take notice and promptly remedy the situation. Reliance can be placed on Standard Chartered Bank vs Directorate of Enforcement [2005] 275 ITR 81 at page 86 (SC). 13.17. The settled principles of interpretation are that the Court must proceed on the assumption that the legislature did not make a mistake and that it did what it intended to do. The Court must, as far as possible, adopt a construction which will carry out the obvious intention of the Legislature. Undoubtedly, if there is a def…

Standard Chartered Bank v. Directorate of Enforcement (275 ITR 81) — Cited in 14 Judgments | BharatTax