Cit vs hindustan bulk carriers

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WebAug 30, 2024 · In the landmark case of CIT v. Hindustan Bulk Carriers (2003) the supreme court laid down five principles of rule of harmonious construction: The courts … WebIn fact, in the facts of the appellant's case, the decision of Apex Court is squarely applicable wherein no uncertain term the Hon'ble Supreme Court in the case of CIT vs. Hindustan Bulk Carriers {(259 ITR 449) (SC)} have held that "on the portion of income determined by the Commission not disclosed to the A.O., interest is to be charged u/s ...

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WebThe Supreme Court laid down five principles of rule of Harmonious Construction in the landmark case of CIT v Hindustan Bulk Carriers: 1. The courts must avoid a head on … WebDec 17, 2002 · Hindustan Bulk Carriers Arijit Pasayat, J.— A question of seminal importance relating to the period for which interest in terms of Section 234-B of the Income Tax Act, 1961 (in short “the Act”) can be levied when the Settlement Commission (in short “the Commission”) passes an order under Section 245-D of the Act, is the subject-matter ... birmingham glass works

Commissioner of Income Tax Vs. M/S Hindustan Bulk Carriers, M/S …

WebSep 15, 2024 · Hindustan Bulk Carriers (2003) 259 ITR 449 (SC) and CIT Vs. Demani Brothers (2003) 259 ITR 475 (SC). It is stated that interest under Section 234B is to be … WebFeb 8, 2024 · In the landmark case of CIT Vs. Hindustan Bulk Carriers - In this case, the Supreme Court laid down five principles of rule of harmonious construction:-· The courts must avoid a head-on clash of seemingly contradicting provisions and they must construe the contradictory provisions so as to harmonize them. WebDec 17, 2000 · Commissioner Of Income Tax vs M/S Hindustan Bulk Carriers on 17 December, 2000 Author: Dharmadhikari Bench: D.M. Dharmadhikari. CASE NO.: Appeal (civil) 7966-67 of 1996 PETITIONER: Commissioner of Income Tax RESPONDENT: M/s … danette and anthony

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WebDec 26, 2024 · Principles :- The Supreme Court laid down five principles of rule of Harmonious Construction in the landmark case of CIT vs. Hindustan Bulk Carriers. 1. The Courts must avoid a head-on clash of seemingly contradicting provisions and they must construe the contradictory provisions so as to harmonize them. 2. The provision of one … WebAug 12, 2024 · The Supreme Court laid down the principles of Rule of harmonious construction in the case of CIT vs. Hindustan Bulk Carriers:- 1. The courts must avoid a head on clash of seemingly contradicting provisions and they must construe the contradictory provisions so as to harmonize them. danette brownWeb1 CIT v. Hindustan Bulk Carriers, (2003) 3 SCC 57, p. 74. 2) The provision of one section cannot be used to defeat the provision contained in another unless the court, despite all its effort, is unable to find a way to reconcile their differences.2 3) When it is impossible to completely reconcile the differences in contradictory provisions, the ... birmingham glass works vestavia al

"WebMay 1, 2014 · The Supreme Court in CIT vs. Hindustan Bulk Carriers [2003] 259 ITR 449 observed: “Whenever it is possible to do so, it must be done to construe the provisions which appear to conflict so that they ‘harmonise’. It should not be lightly assumed that Parliament had given with one hand what it took away with the other. " - Cit vs hindustan bulk carriers

Cit vs hindustan bulk carriers

All About Interpretation of Statutes By: Nishita Kapoor

WebJun 19, 2015 · The A.O., however, referred to Apex Court judgment in case of CIT vs. Hindustan Bulk Carriers and charged interest. 5. The assessee preferred an appeal to CIT(A) and it was held that the interest could not be levied in block assessment by placing reference to section 158BF of the Act. Apex Court judgment in case of CIT vs. … WebCommissioner of Income Tax Vs. M/S Hindustan Bulk Carriers, M/S Damani Brothers [2002] Insc 559 (17 December 2002) M.B. Shah Shah, J. Appeal (civil) 7248 of 1999 . I …

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Webof Income Tax vs. Hindustan Bulk Carrier, the application can be seen in several landmark judgements before that, both pre – independence and post – independence. Several judgements have applied these principles implicitly and the same is reflected in their interpretation of legislations while adjudicating disputes. 1. Venkataramana Devaru v. WebDec 21, 2024 · Hindustan Bulk Carrier: “While interpreting, the court has a duty to avoid a “head-on clash” at all costs between two sections of the same act The interpretation should be done such that the provision of one section doesn’t defeat the purpose of another unless it is impossible to effect a reconciliation between them.

Web5 CIT v. H ind u st aB lk re , (2 0 3) S C 5 7, p .4 6 Ibid. 7 S t a e of U .Pv R nus g rw C , AIR 19 8 SC 73 , p .5 8 Co l ec trf n aEx is J p uv .R gh (I d) L , JT 2 0 (7) SC 9, p .1 9 O SB … WebJun 21, 2024 · DSOB Class of 64 Charitable Trust Vs DCIT (ITAT Delhi) Learned counsel submitted that the addition was made on account of non-furnishing of the audit report in . Menu. ... Court in the case of Anjuman H Ghaswala reported in 252 ITR 1 and also the decision of the Apex Court in the case of CIT vs. Hindustan Bulk Carriers reported in …

WebDec 17, 2002 · CIT v/s M/s. Hindustan Bulk Carriers C.A.No.7966 - 67 of 1996 Decided On, 17 December 2002 At, Supreme Court of India By, THE HONOURABLE MR. … http://www.ijlljs.in/wp-content/uploads/2014/06/Harmonious-Construction.pdf

WebHindustan Bulk Carriers [2003] 259 ITR 449(SC) and in the case of CIT v. Sant Ram Mangat Ram Jewellers [2003] 264 ITR 564(SC)], this ground is dismissed. However, the AO may allow consequential relief ,if any, while giving effect to this order

WebOct 8, 2002 · Commissioner of Income Tax v/s Hindustan Bulk Carriers Civil Appeal Nos. 7966-67 of 1996 Decided On, 08 October 2002 At, Supreme Court of India By, THE … birmingham glass services ltd birminghamWebOct 11, 2024 · CIT vs Hindustan Bulk Carriers … but can waive or reduce interest u/s 220(2A) if prescribed conditions are satisfied. Rectification of order: section 245D(6B): Within a period of 6 months from the end of month in which order was passed; birmingham glass works llcWebJun 28, 2012 · That is clearly an absurdity. As to what should be done in such a situation, we find guidance from the observations made by Honble Supreme Court, in the case CIT vs Hindustan Bulk Carriers Ltd (259 ITR 449), as follows: … birmingham glass west heathWebJun 25, 2024 · The Supreme Court laid down following rules of harmonious construction in the case of CIT v. Hindustan Bulk Carriers [7] :- The courts must avoid a head on clash of seemingly contradicting provisions and they must construe the contradictory provisions so as to harmonize them danette butler state of delawareWebFeb 6, 2024 · Explaining this principle, Hon’ble Supreme Court has, in the case of CIT Vs Hindustan Bulk Carriers [(2003) 259 ITR 449 (SC)], has observed that “A construction which reduces the statute to a futility has to be avoided” and that “A statute or any enacting provision therein must be so construed as to make it effective and operative on ... birmingham g league nba liveWeb3 CIT v. Hindustan Bulk Carriers 2003 TAXLR 102. Jus Corpus Law Journal (JCLJ) www.juscorpus.com VOL. 1 ISSUE 1 180 4. Courts must also bear in mind that harmonious construction is not an understanding that reduces one clause to useless numbers or dead. 5. Harmonization is not the dissolution or making of any constitutional provision birmingham global shapersWebJun 25, 2024 · Hindustan Bulk Carriers:- The courts must avoid a head on clash of seemingly contradicting provisions and they must construe the contradictory provisions … danette howes facebook