UP SRTC v. Imtiaz Hussain

1 SCC 380Reported decision2006#8652 most cited

What is UP SRTC v. Imtiaz Hussain authority for?

The administration of law must adopt the general exception of impossibilities when considering particular cases, not compelling the impossible.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2021.

Also referred to as

UP SRTC v. Imtiaz Hussain · compelling impossibilities · administration of law · general exception · Shaikh Salim Haji Abdul Khagumsab · Mohammad Gazi · Gursharan Singh

Judgments citing UP SRTC v. Imtiaz Hussain

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

ITO, New Delhi vs. M/S. Mantec Consultants Pvt. Ltd., New Delhi

In the result, the appeal of the department stands

ITA 5392/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Nov 2018AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2010-11

For Appellant: Shri B.B. Bhagat, AdvocateFor Respondent: Shri Gaurav Sharma, Sr. DR
Section 143(3)Section 14ASection 40aSection 9Section 9(1)

…ITA No. 5392/Del/2014 Assessment year 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 Income Tax officer, M/s Mantec Consultants Pvt. Ltd., Ward 6(2), 805, Vishal Bhawan, vs New Delhi. 95, Nehru Place, New Delhi-110019 Appellant Respondent Department by: Shri Gaurav Sharma, Sr. DR Assessee by : Shri B.B. Bhagat, Advocate Date of hearing : 30.08.2018 Date of pronouncement : 27.11.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: This appeal is preferred by the d…

DCIT 14(1)(2), Mumbai vs. Chemical Process Piping P.Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1503/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Jul 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Dcit 14(1)(2) Vs. M/S. Chemical Process Room No.470, 4Th Floor Piping Pvt. Ltd., Aayakar Bhavan Cpe Plots, Bsd Marg Maharshikarve Road Off. Sion Trombay Road Mumbai – 400 020 Govandi, Mumbai – 400 088 Pan/Gir No. Aaccc6212D Appellant) .. Respondent)

Section 143(3)Section 195Section 40Section 9Section 9(2)

…on is understood to disclaim as it does in its general aphorisms, all intention of compelling impossibilities, and the administration of law must adopt that general exception in the consideration of particular cases, (see U.P.S.R.T.C. v. Imtiaz Hussain [2006] 1 SCC 380, Shaikh Salim Haji Abdul Khagumsab v. Kumar [2006] 1 SCC 46, Mohammad Gazi v. State of MP [2000] 4 SCC 342 and Gursharan Singh v. New Delhi Municipal Committee [1996] 2 SCC 459." The contention of the appellant is accepted by respectfully following the above decisions of Jurisdictional Hon. ITAT, which is based on the legal maxim of "the law does n…

ITO, Chennai vs. A.L.Homes, Chennai

In the result, the appeal of the Revenue is dismissed

ITA 1427/CHNY/2017[2010-11]Status: DisposedITAT Chennai31 Oct 2017AY 2010-11

Bench: Shri Chandra Poojari

For Appellant: Mr.S.Sridhar, AdvocateFor Respondent: 31.10.2017
Section 801BSection 801B(10)Section 80ISection 8O

…understood to disclaim as it does in its general aphorisms, all intention of compelling impossibilities, and the administration of law must adopt that general exception in the consideration of particular cases. [see U. P. S. R. T. C. v. Imtiaz Hussain [2006] 1 SCC 380, Shaikh Salim Haji Abdul Khayumsab v. Kumar [2006] 1 SCC 46, Mohammed Gazi v. State of M. P. [2000] 4 SCC 342 and Gursharan Singh v. New Delhi Municipal Committee [1996] 2 SCC 459]. 21. Further the Hon'ble Madras High Court in the case of CIT Vs. Revathi Equipment Ltd., 298 ITR 67 (Mad.) while considering the issue of retrospective amendment intro…

DCIT 10(2), Mumbai vs. United Helicharters P.Ltd, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 6917/MUM/2013[2005-06]Status: DisposedITAT Mumbai10 Aug 2016AY 2005-06

Bench: Shri Jason P. Boaz, Am & Shri Sandeep Gosain, Jm Dy. Commissioner Of Income Vs. M/S. United Helicharters Tax-10(2), Pvt Ltd Room No.432, 4Th Floor, 238, Hindustan Ayakar Bhavan, M.K. Road, Khohinoor Complex, Mumbai 400 020 Lbs Marg, Vikhroli (West), Mumbai 400 064. Pan: Aaacu 3352N Appellant .. Respondent

Section 10Section 143(1)Section 40Section 44ASection 9(1)(vii)

…on is understood to disclaim as it does in its general aphorisms, all intention of compelling impossibilities, and the administration of law must adopt that general exception in the consideration of particular cases. (see U.P.5.R. T.e v. Imtiaz Hussain [2006J 1 SCC 380, 8 DCIT Vs. M/s. United Helicharters P.Ltd. Shaikh Salim Ha;i Abdul Khagumsab v. Kumar [2006J 1 SCC 46, Mohammad Gazi v. State of MP [2000J 4 SCC 342 and Gursharan Singh v. New Delhi Municipal Committee [1996J 2 SCC 459." Similarly, while dealing with a question as to whether an assessee can be penalized for failure to carry out an act prior to…

Smt Shanthamma vs. K S Krishna Since Dead by Lrs

WP/38076/2015HC Karnataka03 Jun 2016

Bench: The Hon’Ble Mr.Justice Budihal R.B.

…ions and to set aside the order passed by the FDP Court. In support of his contention learned senior counsel has relied upon the following decisions: (i) AIR 1974 SC 1380 in the case of Gojer Bros. (Pvt.) Ltd., Vs. Shri Ratan Lal Singh. (ii) (2006) 1 SCC 380 in the case of UPSRTC Vs. Imtiaz Hussain (iii) (2001) 4 SCC 181 in the case of Jayalakshmi Coelho Vs. Oswald Joseph Coelho (iv) AIR 1980 Kerala 76 (FB) in the case of Kannan Vs. Narayani (v) (1999) ILR 2 Cal 564 in the case of Umapada Pal Vs. Durgesh Nandini Ghosh (vi) MANU/PH/2951/2013 in the case Shashi Pal Vs. State of Pun…

M/S. Shivji Palace Hotel & Club Pvt. Ltd., Saharanpur vs. DCIT, Uttar Pradesh

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5587/DEL/2014[2002-03]Status: DisposedITAT Delhi05 Feb 2016AY 2002-03

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Anil Chopra, FCA & Shri V.K. Garg, AdvocateFor Respondent: Smt. Anima Barnwal, Senior DR
Section 143(3)Section 144Section 147Section 148

…PIN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI A.T. VARKEY, JUDICIAL MEMBER ITA Nos.5583 to 5587/Del./2014 (ASSESSMENT YEARS : 1998-99 to 2002-03) M/s. Shivji Palace Hotel & Club Pvt. Ltd., vs. DCIT, Circle, C/o Hotel Clark International, Saharanpur. Dehradun Road, Saharanpur (UP) (PAN : AACCS6882R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Chopra, FCA & Shri V.K. Garg, Advocate REVENUE BY : Smt. Anima Barnwal, Senior DR O R D E R PER BENCH : These appeals, at the instance of the assessee, are filed against the order of CIT (Appeals)…

M/S. Shivji Palace Hotel & Club Pvt. Ltd., Saharanpur vs. DCIT, Uttar Pradesh

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5586/DEL/2014[2001-02]Status: DisposedITAT Delhi05 Feb 2016AY 2001-02

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Anil Chopra, FCA & Shri V.K. Garg, AdvocateFor Respondent: Smt. Anima Barnwal, Senior DR
Section 143(3)Section 144Section 147Section 148

…PIN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI A.T. VARKEY, JUDICIAL MEMBER ITA Nos.5583 to 5587/Del./2014 (ASSESSMENT YEARS : 1998-99 to 2002-03) M/s. Shivji Palace Hotel & Club Pvt. Ltd., vs. DCIT, Circle, C/o Hotel Clark International, Saharanpur. Dehradun Road, Saharanpur (UP) (PAN : AACCS6882R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Chopra, FCA & Shri V.K. Garg, Advocate REVENUE BY : Smt. Anima Barnwal, Senior DR O R D E R PER BENCH : These appeals, at the instance of the assessee, are filed against the order of CIT (Appeals)…

M/S. Shivji Palace Hotel & Club Pvt. Ltd., Saharanpur vs. DCIT, Uttar Pradesh

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5584/DEL/2014[1999-2000]Status: DisposedITAT Delhi05 Feb 2016AY 1999-2000

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Anil Chopra, FCA & Shri V.K. Garg, AdvocateFor Respondent: Smt. Anima Barnwal, Senior DR
Section 143(3)Section 144Section 147Section 148

…PIN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI A.T. VARKEY, JUDICIAL MEMBER ITA Nos.5583 to 5587/Del./2014 (ASSESSMENT YEARS : 1998-99 to 2002-03) M/s. Shivji Palace Hotel & Club Pvt. Ltd., vs. DCIT, Circle, C/o Hotel Clark International, Saharanpur. Dehradun Road, Saharanpur (UP) (PAN : AACCS6882R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Chopra, FCA & Shri V.K. Garg, Advocate REVENUE BY : Smt. Anima Barnwal, Senior DR O R D E R PER BENCH : These appeals, at the instance of the assessee, are filed against the order of CIT (Appeals)…

M/S. Shivji Palace Hotel & Club Pvt. Ltd., Saharanpur vs. DCIT, Uttar Pradesh

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5583/DEL/2014[1998-99]Status: DisposedITAT Delhi05 Feb 2016AY 1998-99

Bench: Shri N.K. Saini & Shri A.T. Varkey

For Appellant: Shri Anil Chopra, FCA & Shri V.K. Garg, AdvocateFor Respondent: Smt. Anima Barnwal, Senior DR
Section 143(3)Section 144Section 147Section 148

…PIN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI A.T. VARKEY, JUDICIAL MEMBER ITA Nos.5583 to 5587/Del./2014 (ASSESSMENT YEARS : 1998-99 to 2002-03) M/s. Shivji Palace Hotel & Club Pvt. Ltd., vs. DCIT, Circle, C/o Hotel Clark International, Saharanpur. Dehradun Road, Saharanpur (UP) (PAN : AACCS6882R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Chopra, FCA & Shri V.K. Garg, Advocate REVENUE BY : Smt. Anima Barnwal, Senior DR O R D E R PER BENCH : These appeals, at the instance of the assessee, are filed against the order of CIT (Appeals)…

ITO, New Delhi vs. M/S. Mantee Consultants Pvt. Ltd., New Delhi

In the result appeal of revenue is dismissed

ITA 4497/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jan 2016AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. P.Dam Kanunjna, Sr. DRFor Respondent: Sh. B. B. Bhagat Advocate
Section 143(1)Section 143(2)Section 143(3)Section 40Section 40aSection 9

…inistration is understood to disclaim as it does in its general aphorisms, all intention of compelling impossibilities, and the administration of law must adopt that general exception in the consideration of particular cases - UP SRTC v. Imtiaz Hussain [2006] 1 SCC 380, Shaikh Salim Haji Abdul Khagumsab v. Kumar [2006] 1 SCC 46, Mohammad Gazi v. State of MP [2000] 4 SCC 342 and Gursharan Singh v. New Delhi Municipal Committee [1996] 2 SCC 459.” 5 Page 6 of 6 13. In view of above observations we confirm the order of CIT (A) in deleting the disallowance of Rs. 7395110/- u/s 40a (i) of the Income tax Act. 14. In t…

Pr. Commissioner of Income Tax (Central-1) vs. Late Shri Sudhir Sareen

ITA/284/2015HC Delhi06 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 375

…ven Judges of this Court, it is binding upon us. That decision sets out several propositions delineating the true scope and ambit of Article 14 but not all 91 (2002) 2 SCC 188 92 (1981) 4 SCC 675 93(1979) 1 SCC 380 Digitally Signed By:SUNIL SINGH NEGI Signing Date:11.05.2022 18:14:04 Signature valid This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/001825 WP (C) No 284/2015 & connected matters Page 110 of 200 of them are relevant for our purpose and hence we shall refer only to those which have a…