Cit vs hindustan bulk carriers

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August undefined, 2024

WebFeb 6, 2024 · The Supreme Court laid down five principles of rule of Harmonious Construction in the landmark case of CIT v Hindustan Bulk Carriers: The courts must … 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 …

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WebJun 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 WebOct 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; notfallapotheke reinickendorf

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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 … Web3 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 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 … how to set up a sony little radio

Commissioner Of Income Tax v. Hindustan Bulk Carriers

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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. WebMar 17, 2024 · M/S Hindustan Bulk Carriers (2000) is a landmark case where the Supreme Court laid down five main principles that govern the rule of harmonious … how to set up a sole proprietorship in tnWebFeb 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 ... how to set up a solar system

"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. " - Cit vs hindustan bulk carriers

Cit vs hindustan bulk carriers

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 … 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

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WebThe Ld.Senior Counsel referring to the provisions of section 153A and the decision of Hon'ble Supreme Court in the case of CIT vs Hindustan Bulk Carriers 259 ITR 449 (SC) submitted that the provisions of one section of the statute cannot be used to defeat those of another unless it is impossible to effect resilient between them. Thus, a ... WebNov 6, 2024 · As observed by Hon‟ble Supreme Court, in the case of CIT Vs Hindustan Bulk Carriers [(2003) 259 ITR 449 (SC)], “A construction which reduces the statute to a futility has to be avoided. A statute or any enacting provision therein must be so construed as to make it effective and operative on the principle expressed in maxim us res magi’s ...

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 … 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. …

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 … WebAug 15, 2015 · Sathe has appeared in a number of landmark matters in the Supreme Court and the High Courts such as CIT vs. Hindustan Bulk Carriers (2002) 258 ITR 399 (SC), CIT vs. Gabriel India Ltd (1989) 179 ITR 54 (Bom), CIT vs. LIC Housing Finance Ltd (2014) 367 ITR 458 (Bom) etc. He was designated Senior Advocate on 23.07.2005 and was …

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 …

WebJan 16, 2024 · The reference by the AO to the case of Hindustan Bulk Carriers (supra) is misplaced since in that case block assessment was not involved. In any case this decision was disapproved by a five member bench in the case of Brij Lal v CIT 194 Taxman 566 (SC). In Brij Lal (supra) section 234A, 234B and 234C were held to be applicable to … how to set up a sonyWebJan 24, 2024 · In the case of CIT v. Hindustan Bulk Carriers 2003, 5 guidelines focusing rule of harmonious construction have been directed by Supreme Court of India. Doctrine of Eclipse. ... In the case of Rattan Lal vs. State of Punjab AIR 1965 SC 444, on 31-May-1962, ‘A’ boy of 16yr found guilty of an offence and was awarded imprisonment of 6 months ... notfallapotheke rheinbachWebCommissioner Of Income Tax vs M/S. Hindustan Bulk Carriers on 17 December, 2002 Author: A Pasayat Bench: Arijit Pasayat CASE NO.: PETITIONER: Commissioner of … notfallapotheke rlpWebIn CIT v. Hindustan Bulk Carriers, the supreme court stated five important principles and they are: The courts must avoid a conflict between conflicting provisions by construing the opposing clauses in a way that harmonises them. notfallapotheke rostock heuteWebCIT v. Hindustan Bulk Carriers (2003)3 SCC 57 the Supreme Court laid down five principles of rule of harmonious construction:- The courts must avoid a head-on clash of … how to set up a sole proprietorship businessWebThe 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 … how to set up a soul link nuzlockeWebJun 2, 2011 · The Hon’ble Supreme Court had in the case of CIT vs. Damani Brothers 259 ITR 475 and CIT vs. Hindustan Bulk Carriers 259 ITR 449 held that interest u/ss. 234A, 234B and 234C is mandatory and the Settlement Commission had no power to reduce or waive such interest. In view of these decisions of the Hon’ble Supreme Court which were … how to set up a sony bravia 55 inch tv