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absence of specific reference to mens rea is a case of casus omissus. If the contention of learned counsel for the assessee is accepted that

specific provision in that regard, it is clearly a case of casus omissus. In response, learned counsel for the respondents submitted that plain meaning ... Popular Trading Company, Ujjain (2000 (5) SCC 515). The legislative casus omissus cannot be supplied by judicial interpretative process. Two principles of construction one relating

fully effectuate the legislative intent. It was a case of casus omissus. The conclusion is clearly erroneous. It is against the settled principles relating ... Popular Trading Company, Ujjain (AIR 2000 SC 1578). The legislative casus omissus cannot be supplied by judicial interpretative process. Two principles of construction  one relating

deviate from the will of the Parliament. The Courts cannot supply casus omissus, but must attempt to reconcile the provisions to advance the intention ... that under the guise of judicial interpretation the court cannot supply casus omissus, it is equally true that the courts in construing

strictly and in favour of the assessee. Further, the principles of casus omissus applies to s. 2(m)(ii) and the court is not obliged

would go to the extent of saying that it is a casus omissus and, therefore, the court must adopt the principle of purposive interpretation

into the said rule as it is clearly a case of casus omissus. In response, learned counsel for the respondents submitted that the language ... read into the provision being a case of casus omissus. It is well settled principle in law that the Court cannot read anything into

meaning should not be given. It is a clear case of casus omissus, an unintentional omission, which is to be ignored as the intention ... subscribe to the stand that it is a case of casus omissus. It is to be noted at this juncture that the eligibility criteria

obtaining a copy of the order passed by the Court was casus omissus and that this Court could while interpreting the said provision supply ... more than one reasons. Firstly, because while applying the doctrine of casus omissus the Court has to look at the entire enactment and the scheme

Clause 11.5, therefore, under this situation whether the principle of Casus Omissus would apply or not and whether this Court while interpreting the Clause ... established principle of law that there is no presumption that a casus omissus exits and the Court should avoid creating a casus omissus where there