T Vs. T.V. SundaramLyenger& Sons (P) Ltd. (1975) 101 ITR 764 (S.C), MurarilalMahabir Prasad v. B.R. Vad

37 STC 77Supreme Court of India1976#17772 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2023.

Judgments citing T Vs. T.V. SundaramLyenger& Sons (P) Ltd. (1975) 101 ITR 764 (S.C), MurarilalMahabir Prasad v. B.R. Vad

Shri Bimal Paul, Silchar vs. Income Tax Officer, Ward-1, Silchar

In the result, both the appeals of the assessee are dismissed

ITA 8/GTY/2016[2011-12]Status: DisposedITAT Guwahati06 Oct 2023AY 2011-12

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

…on. 14.1. There is no equity or intendment in tax laws. Equity and taxation laws are strangers. On the sympathy sought by the assessee, it is worth quoting from the decision of Hon’ble Supreme Court in the case of Murarilal Mahavir Prasad Vs. B R. Vad [1974] 37 STC 77 (SC), in that famous passage marked “by a happy turn of the phrase, Rowlatt J. : said ‘there is no equity about a tax. There is no presumption as to tax’. There is no equity about a tax in the sense that a provision by which a tax is imposed has to be construed strictly regardless of the hardship that such a construction may cause either to the tre…

Shri Bimal Paul, Silchar vs. Income Tax Officer, Ward-1, Silchar

In the result, both the appeals of the assessee are dismissed

ITA 211/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Oct 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

…on. 14.1. There is no equity or intendment in tax laws. Equity and taxation laws are strangers. On the sympathy sought by the assessee, it is worth quoting from the decision of Hon’ble Supreme Court in the case of Murarilal Mahavir Prasad Vs. B R. Vad [1974] 37 STC 77 (SC), in that famous passage marked “by a happy turn of the phrase, Rowlatt J. : said ‘there is no equity about a tax. There is no presumption as to tax’. There is no equity about a tax in the sense that a provision by which a tax is imposed has to be construed strictly regardless of the hardship that such a construction may cause either to the tre…

M/S. Madhuvan Corporation, Vadodara vs. The Addl. CIT, Central Range, Vadodara

Appeal of the assessee is allowed

ITA 1072/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2016-17
For Appellant: Ms. Urvashi Shodhan, AdvocateFor Respondent: Shri N. J. Vyas, Sr. D.R
Section 132Section 143(3)Section 250(6)Section 269SSection 271D

…ief at which the law is aimed. But it has long been recognised that our Courts cannot so apply taxing Acts ........" 7. All the principles of construction of taxing statutes were considered by the Supreme Court in Murarilal Mahabir Prasad vs. B. R. Vad (1976) 37 STC 77 and the rule of construction has been laid down succinctly by Chandrachud J. (as his Lordship then was). The rule stated by Rowlatt J. in Cape Brandy Syndicate (supra) which had been approved and adopted by the Supreme Court in a number of cases has been accepted as the correct principle which is applicable in interpreting our taxing statutes. The…

Joint Commissioner of Income-Tax-Range-1, Bilaspur vs. South Eastern Coalfields Limited, Bilaspur

The appeals of the assessee are partly allowed for statistical purposes and the appeal of the Revenue in ITA

ITA 3/BIL/2012[2008-09]Status: DisposedITAT Raipur06 Nov 2019AY 2008-09

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm Sl.

For Appellant: S/ShriAjitKorde, S.R. RaoFor Respondent: ShriR.K. Singh
Section 143(3)Section 147Section 148Section 220(2)

…etations are not reasonable possible, it would be wrong to discard the plain meaning of the words used in the order to meet a possible injustice- CIT Vs. T.V. SundaramLyenger& Sons (P) Ltd. (1975) 101 ITR 764 (S.C), MurarilalMahabir Prasad Vs. B.R. Vad (1976) 37 STC 77. Further, one of the pillars of statutory interpretation vis. Literal rule demands, that if the meaning of statutory interpretation is plain, the Courts must apply the same regardless of the result- CWT Vs. Hasmatunnisa Begum (1989) 42 Taxman 133 (S.C). So long as the provision is free from ambiguity, the words used therein should be given their pl…

Joint.Commissioner of Income Tax Range -I, Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

The appeals of the assessee are partly allowed for statistical purposes and the appeal of the Revenue in ITA

ITA 21/BIL/2012[2006-07]Status: DisposedITAT Raipur06 Nov 2019AY 2006-07

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm Sl.

For Appellant: S/ShriAjitKorde, S.R. RaoFor Respondent: ShriR.K. Singh
Section 143(3)Section 147Section 148Section 220(2)

…etations are not reasonable possible, it would be wrong to discard the plain meaning of the words used in the order to meet a possible injustice- CIT Vs. T.V. SundaramLyenger& Sons (P) Ltd. (1975) 101 ITR 764 (S.C), MurarilalMahabir Prasad Vs. B.R. Vad (1976) 37 STC 77. Further, one of the pillars of statutory interpretation vis. Literal rule demands, that if the meaning of statutory interpretation is plain, the Courts must apply the same regardless of the result- CWT Vs. Hasmatunnisa Begum (1989) 42 Taxman 133 (S.C). So long as the provision is free from ambiguity, the words used therein should be given their pl…

T Vs. T.V. SundaramLyenger& Sons (P) Ltd. (1975) 101 ITR 764 (S.C), MurarilalMahabir Prasad v. B.R. Vad (37 STC 77) — Cited in 5 Judgments | BharatTax