State of Goa v. Western Builders

6 SCC 239Reported decision2006#25322 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2018.

Judgments citing State of Goa v. Western Builders

Commissioner of Income Tax vs. Select Infrastructure Pvt. Ltd

ITA/903/2018HC Delhi05 Dec 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

…sions in two Acts and to construe the provisions which appear to be in conflict with each other in such a manner as to harmonise them so that the purpose and object of the legislation is achieved. Supreme Court, in State of Goa Vs. Western Builders (2006) 6 SCC 239 held that when two enactments are overlapping each other on the same area, then courts should be cautious in interpreting those provisions; it should not exceed the limit provided by statute; the extent of exclusion is however, really a question of construction of each particular statute and general principles applicable are subordinate to th…

CIT vs. Mountain Touch Builders P. Ltd

ITA/388/2012HC Delhi17 Jul 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 151Section 34Section 34(3)Section 5

…h are special provisions relating to condonation of delay override the general provisions of Section 5 of the Limitation Act, 1963 (in short “the Limitation Act”). The position was reiterated in State of Goa Vs. Western Builders, (2006) FAO(OS)665/2009, 6 SCC 239 and also in Fairgrowth Investments Ltd. Vs. Custodian, (2004) 11 SCC 472. There can be no quarrel with the proposition that Section 5 of the Limitation Act providing for condonation of delay is excluded by Section 34(3) of the Act”. OMP No.388/2012…

CIT vs. Creative Travel Pvt Ltd

ITA/389/2012HC Delhi06 Jul 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 151Section 34Section 34(3)Section 5

…h are special provisions relating to condonation of delay override the general provisions of Section 5 of the Limitation Act, 1963 (in short “the Limitation Act”). The position was reiterated in State of Goa Vs. Western Builders, (2006) FAO(OS)665/2009, 6 SCC 239 and also in OMP No.389/2012 Page 4 of 8 Fairgrowth Investments Ltd. Vs. Custodian, (2004) 11 SCC 472. There can be no quarrel with the proposition that Section 5 of the Limitation Act providing for condonation of delay is exclud…