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“casus omissus”

MiscellaneousStatutory InterpretationStatutory Interpretation172 judgments

The decision most relied on for casus omissus is Prakash Nath Khanna v. CIT (266 ITR 1), cited in 111 judgments on BharatTax.

Leading authorities on casus omissus

Prakash Nath Khanna v. CIT
266 ITR 1 · 2004 · Supreme Court
111
citing judgments

The court interprets the law as it is and cannot legislate by adding or subtracting from a statutory provision. Legislative casus omissus cannot be supplied by the judicial interpretative process, as it is for the Legislature to amend the law.

48 ITR 1 (SC) Gursahai Saigal v. CIT
27 ITR 20 · 1955 · Supreme Court
77
citing judgments

The strict rule of construction applies only to taxing provisions that create a charge for tax liability. It does not apply to machinery provisions that facilitate the assessment, collection, and recovery of tax.

CIT v. Mohammed Meeran Shahul Hameed
438 ITR 288 · 2021 · Supreme Court
46
citing judgments

When a statutory provision is unambiguous and capable of only one meaning, it must be given effect in its own terms, and nothing should be added to or taken away from the plain language of the Act by way of interpretation.

266 ITR 1 (SC) Prakash Nath Khanna v. CIT
121 ITR 535 · 1980 · Supreme Court
37
citing judgments

A casus omissus (an omission that should have been included) should not be readily inferred when interpreting a provision of the Income Tax Act.

Rishabh Agro Industries Ltd. v. P.N.B. Capital Services Ltd.
5 SCC 515 · 2000 · Reported
13
citing judgments

Courts interpret the law as it stands and cannot legislate. If a law is misused or subject to abuse, it is for the legislature to amend it, not the judiciary to supply a casus omissus.

Judgments citing casus omissus

M/S. Viraj Profiles Ltd, Mumbai vs. DCIT Cent . Cir 3(2), Mumbai

In the result, both the appeals of the assessee are allowed and both the appeals of the revenue are dismissed

ITA 1773/MUM/2021[2013-14]Status: DisposedITAT Mumbai26 Apr 2023AY 2013-14

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 153ASection 153A(1)(b)Section 37Section 40A(2)(a)

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

Pawan Kumar Jain, Ghaziabad vs. ITO, Ward- 2(1), Ghaziabad

In the result, appeal of the assessee is partly allowed on ground no

ITA 6578/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Mar 2023AY 2015-16
Section 69Section 69C

Section 142A, it is clear that legislature referred to the provisions of Section 69, 69A and 69B but specifically excluded 69C. The principle of casus omissus becomes applicable in a situation like this. What is not included by legislature and rather specifically excluded, cannot be interpreted by the Court through ... specifically excluded the provisions of Sec. 69C of the Act. In such a situation the well known principle of casus omissus becomes applicable. In my humble understanding what is not included by the legislature in its wisdom and 6 I.T.A.No.6578/Del/2018 rather specifically excluded as per legislative intention, the only

Sheetal Clothing Co Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-5(3)(1), Mumbai

In the result, all the three appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 1109/MUM/2022[2012-2013]Status: DisposedITAT Mumbai14 Dec 2022AY 2012-2013
Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 153ASection 68

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

Sheetal Clothing Co Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-5(3)(1), Mumbai

In the result, all the three appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 1108/MUM/2022[2011-12]Status: DisposedITAT Mumbai14 Dec 2022AY 2011-12
Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 153ASection 68

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

Pankaj Kantilal Shah, Mumbai vs. Dcitcc-6(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 577/MUM/2022[2014-15]Status: DisposedITAT Mumbai18 Nov 2022AY 2014-15
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

Pankaj Kantilal Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 570/MUM/2022[2011-12]Status: DisposedITAT Mumbai18 Nov 2022AY 2011-12
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

Pankaj Kantilal Shah, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 569/MUM/2022[2012-13]Status: DisposedITAT Mumbai18 Nov 2022AY 2012-13
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

Pankaj K Shah HUF, Mumbai vs. DCIT CC-6(3), Mumbai

In the result, all the appeals of the assessee are allowed

ITA 566/MUM/2022[2014-15]Status: DisposedITAT Mumbai18 Nov 2022AY 2014-15
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

DCIT CC-6(3), Mumbai vs. Pankaj K Shah HUF, Mumbai

In the result, all the appeals of the assessee are allowed

ITA 1614/MUM/2022[2014-15]Status: DisposedITAT Mumbai18 Nov 2022AY 2014-15
Section 132Section 143(2)Section 143(3)Section 153ASection 153C

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

DCIT (Ltu) 1, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is thus dismissed

ITA 3307/MUM/2015[2008-09]Status: DisposedITAT Mumbai07 Nov 2022AY 2008-09
Section 115JSection 14Section 143(3)Section 14A

ITA Nos.2968/Mum/2015 & 1665/Mum/2019 ITA Nos. 3307/Mum/2015 & 2428/Mum/2019 Assessment years: 2008-09 and 2009-10 Page 1 of 51 THE INCOME

Asst CIT Ltu, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 6405/MUM/2013[2007-08]Status: DisposedITAT Mumbai07 Nov 2022AY 2007-08
Section 143(3)Section 28

shall have to be interpreted on the basis of the language used therein and not de hors the same. Even if there is a casus omissus, the defect can be remedied only by legislation and not by judicial interpretation :— - Orissa State Warehousing Corpn. v. CIT [1999] 103 Taxman 623/237

Ambuja Cements Ltd ( Formerly Known As Gujarat Ambuja Cements Ltd), Mumbai vs. Addl CIT 3(1), Mumbai

In the result, the appeal of the revenue is thus dismissed

ITA 2428/MUM/2013[2006-07]Status: DisposedITAT Mumbai07 Nov 2022AY 2006-07
Section 115JSection 14Section 143(3)Section 14A

ITA Nos.2968/Mum/2015 & 1665/Mum/2019 ITA Nos. 3307/Mum/2015 & 2428/Mum/2019 Assessment years: 2008-09 and 2009-10 Page 1 of 51 THE INCOME

Sandeep Hisaria, Mumbai vs. Dy CIT -CC- 2(4), Mumbai

ITA 787/MUM/2021[2018-19]Status: DisposedITAT Mumbai17 Oct 2022AY 2018-19

Bench: Ld Cit(A). The Assessee Has Filed These Appeals Challenging The Orders Passed By Ld Cit(A) On The Issues Decided Against Him.

Section 132Section 143(2)Section 143(3)Section 153A

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

Sangeetkumar Sawarmal Hisaria, Mumbai vs. Dy CIT -CC-2(4), Mumbai

ITA 785/MUM/2021[2011-12]Status: DisposedITAT Mumbai17 Oct 2022AY 2011-12
Section 132Section 143(3)Section 147Section 148Section 153A

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

Renudevi Hisaria, Mumbai vs. DCIT Cent. Cir-2(4), Mumbai

ITA 1291/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Oct 2022AY 2012-13

Bench: The Tribunal.

Section 132Section 139(1)Section 143(2)Section 143(3)Section 148Section 153A

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

Dy CIT-CC-2(4), Mumbai vs. Late Shri Sawarmal Hisaria Through L/H Sandeep Hisaria, Mumbai

ITA 1042/MUM/2021[2017-18]Status: DisposedITAT Mumbai17 Oct 2022AY 2017-18
Section 132Section 143(2)Section 143(3)Section 153A

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

S.Victor Arockiam, Ariyalur vs. DCIT Central Circle-1, Trichy

The appeal stand allowed in terms of our above order

ITA 348/CHNY/2020[2012-13]Status: DisposedITAT Chennai12 Oct 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Viswanathan (CA) – Ld. ARFor Respondent: Shri Guru Bashyam (CIT) –Ld. DR
Section 143(3)Section 153ASection 40A(3)

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

DCIT, Coimbatore vs. O.Arumugasamy, Coimbatore

ITA 777/CHNY/2017[2012-13]Status: DisposedITAT Chennai28 Sept 2022AY 2012-13

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

O.Arumugasamy, Chennai vs. DCIT, Coimbatore

ITA 763/CHNY/2017[2012-13]Status: DisposedITAT Chennai28 Sept 2022AY 2012-13

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied

DCIT, Coimbatore vs. Shri A. Senthilkumar, Coimbatore

ITA 2707/CHNY/2016[2011-12]Status: DisposedITAT Chennai28 Sept 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

relevance in view of clear and unambiguous words used by the legislature. This interpretation does not cause any absurd etc. results. There is no casus omissus and supplying any would be against the legislative intent and against the very rule in this behalf that it should be supplied