Sultana Begum v. Prem Chand Jain

259 ITR 449Supreme Court of India2003#684 most cited

What is Sultana Begum v. Prem Chand Jain authority for?

Section 144C(4) uses a non-obstante clause to expedite the final assessment order, requiring the Assessing Officer to pass it immediately upon acceptance or lack of objection to the TPO's order, irrespective of broader time limits under Section 153.

147

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2009 to 2026.

Also referred to as

Sultana Begum v Prem Chand Jain · section 144C(4) · section 153 · Assessing Officer duty · expedite assessment · TPO order acceptance · no objection TPO order · final order immediate · limitation period

Also reported as

126 Taxmann 321

Sections most often in play

Section 153Section 144CSection 92CASection 144C(13)Section 153(2A)Section 153(3)Section 153(1)Section 144C(12)

Issues it is cited on

section 144c(12)impermissible avoidance arrangementsection 140a(1)section 215section 262section 144c(4)section 207section 153(2a)section 141objections before drpreference to tposection 2(43)

Judgments citing Sultana Begum v. Prem Chand Jain

Commissioner of Income Tax Delhi I vs. Continental Packaging P.Ltd

The appeals are dismissed

ITA - 829 / 2007HC Delhi06 Feb 2009

…f doubt or dispute, taxation statute must be liberally construed. We, therefore, are not in a position to assign stringent meaning to the words ―advance tax‖ ….‖ 20. Placing reliance on CIT v. J.H. Gotla: 156 ITR 323; CIT v. Hindustan Bulk Carriers: 259 ITR 449; K.P. Varghese v. ITO: 131 ITR 597 (SC), Mr Aggarwal contended that where the plain and literal interpretation produces a manifestly absurd and unjust result which could never have been intended by the legislature, the court may interpret the language used in the statute in a manner so as to achieve the obvious intention of the legislature w…

Commissioner of Income Tax vs. Nehru Place Hotels Ltd

The appeals are dismissed

ITA - 546 / 2008HC Delhi06 Feb 2009

…f doubt or dispute, taxation statute must be liberally construed. We, therefore, are not in a position to assign stringent meaning to the words ―advance tax‖ ….‖ 20. Placing reliance on CIT v. J.H. Gotla: 156 ITR 323; CIT v. Hindustan Bulk Carriers: 259 ITR 449; K.P. Varghese v. ITO: 131 ITR 597 (SC), Mr Aggarwal contended that where the plain and literal interpretation produces a manifestly absurd and unjust result which could never have been intended by the legislature, the court may interpret the language used in the statute in a manner so as to achieve the obvious intention of the legislature w…

Commissioner of Income Tax Delhi I vs. Anant Raj Industries P. Ltd

The appeals are dismissed

ITA - 462 / 2008HC Delhi06 Feb 2009

…f doubt or dispute, taxation statute must be liberally construed. We, therefore, are not in a position to assign stringent meaning to the words ―advance tax‖ ….‖ 20. Placing reliance on CIT v. J.H. Gotla: 156 ITR 323; CIT v. Hindustan Bulk Carriers: 259 ITR 449; K.P. Varghese v. ITO: 131 ITR 597 (SC), Mr Aggarwal contended that where the plain and literal interpretation produces a manifestly absurd and unjust result which could never have been intended by the legislature, the court may interpret the language used in the statute in a manner so as to achieve the obvious intention of the legislature w…

Commissioner of Income Tax vs. Bioseed Research (India) Pvt. Limited

The appeals are dismissed

ITA - 719 / 2007HC Delhi06 Feb 2009

…f doubt or dispute, taxation statute must be liberally construed. We, therefore, are not in a position to assign stringent meaning to the words ―advance tax‖ ….‖ 20. Placing reliance on CIT v. J.H. Gotla: 156 ITR 323; CIT v. Hindustan Bulk Carriers: 259 ITR 449; K.P. Varghese v. ITO: 131 ITR 597 (SC), Mr Aggarwal contended that where the plain and literal interpretation produces a manifestly absurd and unjust result which could never have been intended by the legislature, the court may interpret the language used in the statute in a manner so as to achieve the obvious intention of the legislature w…

Commissioner of Income Tax vs. Brijbasi Art Press Limited

The appeals are dismissed

ITA - 708 / 2007HC Delhi06 Feb 2009

…f doubt or dispute, taxation statute must be liberally construed. We, therefore, are not in a position to assign stringent meaning to the words ―advance tax‖ ….‖ 20. Placing reliance on CIT v. J.H. Gotla: 156 ITR 323; CIT v. Hindustan Bulk Carriers: 259 ITR 449; K.P. Varghese v. ITO: 131 ITR 597 (SC), Mr Aggarwal contended that where the plain and literal interpretation produces a manifestly absurd and unjust result which could never have been intended by the legislature, the court may interpret the language used in the statute in a manner so as to achieve the obvious intention of the legislature w…

Commissioner of Income Tax Delhi-1 vs. Allied Strips Ltd

The appeals are dismissed

ITA - 791 / 2007HC Delhi06 Feb 2009

…f doubt or dispute, taxation statute must be liberally construed. We, therefore, are not in a position to assign stringent meaning to the words ―advance tax‖ ….‖ 20. Placing reliance on CIT v. J.H. Gotla: 156 ITR 323; CIT v. Hindustan Bulk Carriers: 259 ITR 449; K.P. Varghese v. ITO: 131 ITR 597 (SC), Mr Aggarwal contended that where the plain and literal interpretation produces a manifestly absurd and unjust result which could never have been intended by the legislature, the court may interpret the language used in the statute in a manner so as to achieve the obvious intention of the legislature w…

Commissioner of Income Tax Del vs. M/S Jindal Exports Ltd

The appeals are dismissed

ITA - 402 / 2005HC Delhi06 Feb 2009

…f doubt or dispute, taxation statute must be liberally construed. We, therefore, are not in a position to assign stringent meaning to the words ―advance tax‖ ….‖ 20. Placing reliance on CIT v. J.H. Gotla: 156 ITR 323; CIT v. Hindustan Bulk Carriers: 259 ITR 449; K.P. Varghese v. ITO: 131 ITR 597 (SC), Mr Aggarwal contended that where the plain and literal interpretation produces a manifestly absurd and unjust result which could never have been intended by the legislature, the court may interpret the language used in the statute in a manner so as to achieve the obvious intention of the legislature w…