Cit vs hindustan bulk carriers

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; 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.

All About Interpretation of Statutes By: Nishita Kapoor

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. 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 ... how to take off an industrial piercing https://reflexone.net

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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 ... 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 … WebIn CIT v. Hindustan Bulk Carriers, the supreme court stated five important principles and they are: The courts must avoid a clash on contradicting provisions and they … ready to ship easter baskets

CRITICAL STUDY OF THE DOCTRINE OF HARMONIOUS …

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Cit vs hindustan bulk carriers

All About Interpretation of Statutes By: Nishita Kapoor

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 ... 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 …

Cit vs hindustan bulk carriers

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WebFeb 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 ... 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 …

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 ... 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

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 … 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 …

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. … how to take off anti theft lockWebJan 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 … ready to ship bedroom furnitureWebDec 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 take off bandages after surgeryhttp://www.ijlljs.in/wp-content/uploads/2014/06/Harmonious-Construction.pdf ready to shine cosmeticsWebCIT 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 take off bandages without painWebJan 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 ... how to take off ashes of warWebJun 25, 2024 · Hindustan Bulk Carriers:- The courts must avoid a head on clash of seemingly contradicting provisions and they must construe the contradictory provisions … how to take off an otterbox case iphone 12