Veeraswami v. Union of India

3 SCC 55Reported decision1991#9652 most cited

What is Veeraswami v. Union of India authority for?

The Supreme Court, while capable of making law and solving problems in nebulous areas, cannot ignore substantive statutory provisions when exercising its powers under Article 142, especially if such exercise directly conflicts with express statutory mandates.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2022.

Also referred to as

K. Veeraswami v. Union of India · 1991 · 3 SCC 55 · Supreme Court · Article 142 · power of court · law-making · statutory provisions · ignoring statute · conflict with statute

Judgments citing Veeraswami v. Union of India

Mysore Minerals Limited (Now Known As Karnataka State Minerals Corporation Limited), Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 4(1)(2), Bengaluru

In the result, both the appeals are allowed

ITA 465/BANG/2020[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…diction of only dispute-settling. It is well recognised and established that this Court has always been a law-maker and its role travels beyond merely dispute-settling. It is a "problem-solver in the nebulous areas" [see K. Veeraswami v. Union of India (1991) 3 SCC 55)1 but the substantive statutory provisions dealing with the subject-matter of a given case cannot be altogether ignored by this Court, while making an order under Article 142. Indeed, these constitutional powers cannot, in any way, be controlled by any statutory provisions but at the same time these powers are not meant to be exercised when their ex…

Mysore Minerals Limited (Now Known As Karnataka State Minerals Corporation Limited), Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 4(1)(2), Bengaluru

In the result, both the appeals are allowed

ITA 464/BANG/2020[2013-14]Status: DisposedITAT Bangalore07 Mar 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…diction of only dispute-settling. It is well recognised and established that this Court has always been a law-maker and its role travels beyond merely dispute-settling. It is a "problem-solver in the nebulous areas" [see K. Veeraswami v. Union of India (1991) 3 SCC 55)1 but the substantive statutory provisions dealing with the subject-matter of a given case cannot be altogether ignored by this Court, while making an order under Article 142. Indeed, these constitutional powers cannot, in any way, be controlled by any statutory provisions but at the same time these powers are not meant to be exercised when their ex…

Sri. K R Kaviraj, Hospet vs. Assistant Commissioner of Income, Circle-1, Bellary

In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed

ITA 1952/BANG/2018[2014-15]Status: DisposedITAT Bangalore03 Dec 2021AY 2014-15

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37

…iction of only dispute-settling. It is well recognised and established that this Court has always been a law- maker and its role travels beyond merely dispute-settling. It is a “problem-solver in the nebulous areas” [see K. Veeraswami v. Union of India (1991) 3 SCC 55)] but the substantive statutory provisions dealing with the subject-matter of a given case cannot be altogether ignored by this Court, while making an order under Article 142. Indeed, these constitutional powers cannot, in any way, be controlled by any statutory provisions but at the same time these powers are not meant to be exercised when their ex…

Sri. K R Kaviraj, Hospet vs. Assistant Commissioner of Income, Circle-1, Bellary

In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed

ITA 1951/BANG/2018[2013-14]Status: DisposedITAT Bangalore03 Dec 2021AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37

…iction of only dispute-settling. It is well recognised and established that this Court has always been a law- maker and its role travels beyond merely dispute-settling. It is a “problem-solver in the nebulous areas” [see K. Veeraswami v. Union of India (1991) 3 SCC 55)] but the substantive statutory provisions dealing with the subject-matter of a given case cannot be altogether ignored by this Court, while making an order under Article 142. Indeed, these constitutional powers cannot, in any way, be controlled by any statutory provisions but at the same time these powers are not meant to be exercised when their ex…

Sri. K R Kaviraj, Hosapete vs. Assistant Commissioner of Income, Circle-1, Bellary

In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed

ITA 1950/BANG/2018[2015-16]Status: DisposedITAT Bangalore03 Dec 2021AY 2015-16

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37

…iction of only dispute-settling. It is well recognised and established that this Court has always been a law- maker and its role travels beyond merely dispute-settling. It is a “problem-solver in the nebulous areas” [see K. Veeraswami v. Union of India (1991) 3 SCC 55)] but the substantive statutory provisions dealing with the subject-matter of a given case cannot be altogether ignored by this Court, while making an order under Article 142. Indeed, these constitutional powers cannot, in any way, be controlled by any statutory provisions but at the same time these powers are not meant to be exercised when their ex…

M/S Muneer Enterprises, Hospet vs. The Income Tax Officer Ward-1, Hospet

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 3411/BANG/2018[2014-15]Status: DisposedITAT Bangalore01 Dec 2021AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year : 2014-15

For Appellant: Shri Siva Prasad Reddy, A.RFor Respondent: Dr. Manjunath K., D.R

…iction of only dispute- settling. It is well recognised and established that this Court has always been a law-maker and its role travels beyond merely dispute-settling. It is a “problem-solver in the nebulous areas” [see K. Veeraswami v. Union of India (1991) 3 SCC 55)] but the substantive statutory provisions dealing with the subject-matter of a given case cannot be altogether ignored by this Court, while making an order under Article 142. Indeed, these constitutional powers cannot, in any way, be controlled by any statutory provisions but at the same time these powers are not meant to be exercised when their ex…

M/S Gogga Gurusanthaiah and Brothers, Hospet vs. The Assistant Commissioner of Income Tax Circle-1, Bellary

In the result, the appeals filed by the assessee are partly allowed as indicated above

ITA 3319/BANG/2018[2015-16]Status: DisposedITAT Bangalore28 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivaprasad Reddy, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 37

…sdiction of only dispute-settling. It is well recognised and established that this Court has always been a law-maker and its role travels beyond merely disputesettling. It is a “problem-solver in the nebulous areas” [see K. Veeraswami v. Union of India (1991) 3 SCC 55)] but the substantive statutory provisions dealing with the subject-matter of a given case cannot be altogether ignored by this Court, while making an order under Article 142. Indeed, these constitutional powers cannot, in any way, be controlled by any statutory provisions but at the same time these powers are not meant to be exercised when their ex…

M/S Gogga Gurusanthaiah and Brothers, Hospet vs. The Assistant Commissioner of Income Tax Circle-1, Bellary

In the result, the appeals filed by the assessee are partly allowed as indicated above

ITA 3318/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivaprasad Reddy, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 37

…sdiction of only dispute-settling. It is well recognised and established that this Court has always been a law-maker and its role travels beyond merely disputesettling. It is a “problem-solver in the nebulous areas” [see K. Veeraswami v. Union of India (1991) 3 SCC 55)] but the substantive statutory provisions dealing with the subject-matter of a given case cannot be altogether ignored by this Court, while making an order under Article 142. Indeed, these constitutional powers cannot, in any way, be controlled by any statutory provisions but at the same time these powers are not meant to be exercised when their ex…

M/S Gogga Gurusanthaiah and Brothers, Hospet vs. The Assistant Commissioner of Income Tax Circle-1, Bellary

In the result, the appeals filed by the assessee are partly allowed as indicated above

ITA 3317/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivaprasad Reddy, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 37

…sdiction of only dispute-settling. It is well recognised and established that this Court has always been a law-maker and its role travels beyond merely disputesettling. It is a “problem-solver in the nebulous areas” [see K. Veeraswami v. Union of India (1991) 3 SCC 55)] but the substantive statutory provisions dealing with the subject-matter of a given case cannot be altogether ignored by this Court, while making an order under Article 142. Indeed, these constitutional powers cannot, in any way, be controlled by any statutory provisions but at the same time these powers are not meant to be exercised when their ex…

Ashwathnarayana Singh and Co, Bellry vs. Assistant Commissioner of Income Tax Circle-1, Bellary

In the result appeal is filed by assessee for year under consideration stands allowed

ITA 522/BANG/2019[2013-14]Status: DisposedITAT Bangalore01 Feb 2021AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Appellant: Shri Laxminiwas Sharma, C.AFor Respondent: Smt. Muzaffar Hussain, CIT (DR)
Section 143(2)Section 37

…diction of only dispute-settling. It is well recognised and established that this Court has always been a law-maker and its role travels beyond merely dispute-settling. It is a “problem-solver in the nebulous areas” [see K. Veeraswami v. Union of India (1991) 3 SCC 55)] but the substantive statutory provisions dealing with the subject-matter of a given case cannot be altogether ignored by this Court, while making an order under Article 142. Indeed, these constitutional powers cannot, in any way, be controlled by any statutory provisions but at the same time these powers are not meant to be exercised when their ex…

M/S. Veerabhadrappa Sangappa & Company, Sandur vs. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

In the result appeal filed by assessee stands partly allowed

ITA 1054/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Dec 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013–14

For Appellant: Shri Chythanya K.K, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT
Section 145Section 28Section 5

…iction of only dispute-settling. It is well recognised and established that this Court has always been a law-maker and its role travels beyond merely dispute- settling. It is a “problem-solver in the nebulous areas” [see K. Veeraswami v. Union of India (1991) 3 SCC 55)] but the substantive statutory provisions dealing with the subject-matter of a given case cannot be altogether ignored by this Court, while making an order under Article 142. Indeed, these constitutional powers cannot, in any way, be controlled by any statutory provisions but at the same time these powers are not meant to be exercised when their ex…

Veeraswami v. Union of India (3 SCC 55) — Cited in 11 Judgments | BharatTax