Clayton Charles Pinto, Mumbai vs. Int Tax Ward 3(3)(1), Mumbai
In the result, appeal filed by the assessee is partly allowed
ITA 102/MUM/2023[2017-18]Status: DisposedITAT Mumbai09 Jun 2023AY 2017-18
Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleclayton Charles Pinto Mumbai. V. Int Tax Ward 3(3)(1) Mumbai. Air India Building, Mumbai- 400021 303 Palm Beach Apartments, 31 J P Road, Andheri West Mumbai- 400061
Section 133(6)Section 142(1)Section 143(1)Section 143(2)
…that, "It is the basic principle of natural justice that no one can be penalized on the ground of conduct which was not penal on the day it was committed" v. Also in the case of National Agricultural Co-operative Marketing Federation of India Ltd v UOI (2003) 260 ITR 548 (SC) it is was held that, "Govt. has the power to make the law retrospectively, subject to several restrictions." vi. In the case of Hitendra Vishnu Thakur v State of Maharashtra AIR 1994 SC 2623 it was held that, "A statute which affects substantive rights is presumed to be prospective, either expressly or by necessary intendment. In the year 20…
