Allied Motors (P) Ltd. v. CIT

224 ITR 677Supreme Court of India1997#182 most cited

What is Allied Motors (P) Ltd. v. CIT authority for?

Amendments to the Income-tax Act that are curative, clarificatory, or beneficial in nature apply retrospectively from the date the original statutory provision was introduced, even if not explicitly stated.

398

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2005 to 2026.

Also referred to as

Allied Motors (P) Ltd. v. CIT · retrospective application · curative amendment · clarificatory amendment · beneficial amendment · Section 43B · Section 50C · Section 194N · date of introduction · statutory interpretation

Also reported as

3 SCC 47291 Taxmann 205

Sections most often in play

Section 40(a)(ia)Section 43BSection 143(3)Section 194CSection 195Section 50CSection 147Section 250
Read the full judgment

Issues it is cited on

section 43(b)section 3(b)section 36(va)section 43b(b)section 34(1)(iv)actual payment basissection 34(1)section 2(c)section 36(1)(iv)section 36(l)section 40a(2)section 2(24)(x)

Judgments citing Allied Motors (P) Ltd. v. CIT

DCIT 3(2), Mumbai vs. Lml Ltd, Mumbai

The appeal of the revenue is dismissed

ITA 4396/MUM/2013[2009-10]Status: DisposedITAT Mumbai31 Mar 2017AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Ravish Sood, Jm आमकय अऩीर सं./ I.T.A. No.4396/Mum/2013 (निर्धारण वषा / Assessment Year: 2009-10) Dcit 3(2) Lml Ltd. बिधम/ R. Nho, 674 6Th Floor, Aayakar 714, Raheja Chambers, Bhavan, M.K. Rd. Mumbai Nariman Point Vs. 400020 Mumbai 400021 स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacl0141N (अऩीराथी/Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri M.C. OmiFor Respondent: Shri Sunil Nahta
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 36Section 36(1)(VA)Section 36(1)(va)Section 43B

…c. 139(1), therefore in light of the post-amended provisions of Section 43B, no disallowance was called for in its hands. The assessee in support of its aforesaid contention relied on the following judicial pronouncements- (i) Allied Motors Pvt. Ltd. Vs. CIT 224 ITR 677 (SC). (ii) Alom Extrusions Ltd. (2009) 319 ITR 306 (SC). (iii) Aimil Ltd. Vs. CIT 321 ITR 508 (Del). The CIT(A) finding favor with the aforesaid contention of the assessee ,therein observed that as the assessee had deposited the aforesaid amounts before the ‘due date’ of filing of itsreturn of income u/s 139(1), therefore, no disallowance under…

M/S. Patel Engineering Ltd, Mumbai vs. The Dy CIT Cen Cir 24 & 26, Mumbai

In the result, both the appeals of assessee are partly allowed

ITA 7283/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Mar 2017AY 2004-2005

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 801A(4)Section 80I

…n inserted by the Legislature to supply an obvious omission and to make a section workable has in certain circumstances been regarded as retrospective particularly when it was intended to remedy unintended consequences. Allied Motors P. Limited Vs. CIT [1997] 224 ITR 677 (SC) and CIT Vs. Alom Extrusions Limited [2009] 319 ITR 306 (SC). The Tribunal having only followed these provisions, we do not find any just reason to interfere in our appellate jurisdiction. 24. Another submission which was urged on behalf of the Revenue is that under clause (iii) of sub-section (4A) of section 80-IA, one of the conditions imp…

M/S. Patel Engineering Ltd, Mumbai vs. The Dy CIT Cen Cir 24 & 26, Mumbai

In the result, both the appeals of assessee are partly allowed

ITA 7282/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Mar 2017AY 2003-2004

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 801A(4)Section 80I

…n inserted by the Legislature to supply an obvious omission and to make a section workable has in certain circumstances been regarded as retrospective particularly when it was intended to remedy unintended consequences. Allied Motors P. Limited Vs. CIT [1997] 224 ITR 677 (SC) and CIT Vs. Alom Extrusions Limited [2009] 319 ITR 306 (SC). The Tribunal having only followed these provisions, we do not find any just reason to interfere in our appellate jurisdiction. 24. Another submission which was urged on behalf of the Revenue is that under clause (iii) of sub-section (4A) of section 80-IA, one of the conditions imp…

Siddhesh Capital Market Services P, .Ltd, Mumbai vs. DCIT 3(3), Mumbai

ITA 1259/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Mar 2017AY 2008-09
For Appellant: Shri Jay BhansaliFor Respondent: Shri Anand Mohan-CIT-DR
Section 143Section 271Section 73

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ई” खंडपीठ मुंबई खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं अमरजीत "सह, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./1259/Mum/2012,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2008-09 िनधा"रण िनधा"रण वष" वष" Siddhesh Capital Market Services DCIT Circle-3(3) Pvt.Ltd.,122, Maker Chamber III Mumbai. Vs. Nariman Point,Mumbai-400 021. PAN:AACCS 4582 N (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं…

Sushila Devi Jaiswal, Kolkata vs. DCIT, Circle-48, Kolkata

In the result, appeal filed by the assesse on ground No

ITA 2064/KOL/2016[2008-09]Status: DisposedITAT Kolkata22 Feb 2017AY 2008-09

Bench: Shri S.S.Viswanethra Ravi, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.2064/Kol/2016 ("नधा"रण वष" /Assessment Year:2008-09) Sushila Devi Jaiswal, Vs. Dcit, Circle-48, C/O D J Shah & Co., Kolkata Kalyan Bhavan, 2 Elgin Road, Kolkata-700020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Acwpj 6786 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Shri Miraj D Shah, Advocate Revenue By : None सुनवाई क" तार"ख / Date Of Hearing : 13/01/2017 घोषणा क" तार"ख/Date Of Pronouncement 22/02/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee Pertaining To The Assessment Year 2008-09, Is Directed Against The Order Passed By Ld. Cit(A)-14, Kolkata In Appeal No.223/Cit(A)-Xxx/Cir-487/2010-11, Dated 03.07.2015, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 27.12.2010. 2. Brief Facts Of The Case Qua The Assessee Are That The Assessee Filed Its Return Of Income For Assessment Year 2008-09 On 29.09.2008 Declaring Total Income Of Rs.16,70,339/- & The Same Was Processed U/S.143(1) Of The Act On 23.03.2009. Later On Assessee’S Case Was Selected For Scrutiny U/S.143(3) Of The Act & The Ao Has Completed The Assessment By Making The Disallowance U/S.40(A)(Ia) Of The Act At Rs.5,65,097/- & Disallowance Of Other Charges Rs.40,060/-. 3. Aggrieved From The Order Of Assessing Officer, The Assessee Filed

For Appellant: Shri Miraj D Shah, AdvocateFor Respondent: None
Section 139(1)Section 143(1)Section 143(3)Section 192CSection 194CSection 40

…, 2006, i.e., well before the due date of filing of the return of income for the year under consideration. This factual position was undisputed. It was held that in view of the authoritative pronouncement of SC in case of Allied Motors (P.) Ltd. v. CIT [1997] 224 ITR 677/ 91Taxman 205 and also in the case CIT v. Alom Extrusions' Ltd. [2009] 319 ITR 306/ 185Taxman416 (SC) section 40(a)(ia) had to be given retrospective application. Similar view was held by the Hon'ble Karnataka High Court in the case of ITO Vs Anil Kumar & Co. 31 Taxmann.com .370 (2013) and the Hon'ble Gujarat High Court in the case of CIT Vs Asho…

Goldgerg Finance Pvt. Ltd., Thane vs. ACIT, Circle-3, Thane

In the result, the appeal filed by the assessee company is allowed

ITA 7496/MUM/2013[2009-10]Status: DisposedITAT Mumbai19 Jan 2017AY 2009-10

Bench: Shri Amit Shukla & Shri Ashwani Tanejaआयकर अपील सं./I.T.A. No. 7496/Mum/2013 ("नधा"रण वष" / Assessment Year: 2009-10)

For Respondent: Shri S. Senthil Kumaran
Section 10Section 115Section 115JSection 143(3)Section 67Section 67ASection 80HSection 80ISection 86

…then, it has to be treated as retrospective in nature even though it has not been stated specifically by the amending Act. This proposition find strong support from the judgments of the Hon’ble Supreme Court in the case of Allied Motors (P) Ltd. Etc. v. CIT, 224 ITR 677 and in the case of CIT v. Alom Extrusions Ltd. 319 ITR 306. The Hon’ble Apex Court while interpreting the proviso to section 43B brought in the statute with a particular date was treated as curative and was held to be applicable retrospectively. The relevant observation of the Hon’ble Supreme Court in the case of Alom Extrusions Ltd. following th…

ITO 21(1)(1), Mumbai vs. Asha K Ringshia, Mumbai

In the result, both the appeals of the revenue are dismissed

ITA 5459/MUM/2014[2006-07]Status: DisposedITAT Mumbai04 Nov 2016AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm & Ito – 21(1)(1) – Mumbai Vs. Ms. Asha K Ringshia Pandurang Sadan, Hanuman Road, Vile Parle East, Mumbai – 400 057 Pan/Gir No. Aacpr3758C Appellant) .. Respondent)

Section 143(3)Section 147Section 80Section 80ISection 80l

…e same should be treated as retrospective. In support of this pleading of retrospective effect is such situation, he relied on two Supreme Court judgments namely CfT vis Alom Extrusions Ltd. [2009], 319 ITR 306 (SC) and Allied Motors Pvt. Ltd. vis CIT, [1997] 224 ITR 677 (SC). 11. We have carefully considered the rival contentions and have perused the findings of the learned Commissioner (Appeals) as well as the material available on record. The assessee has undertaken a project under the scheme of Slum Rehabilitation Authority (SRA) framed by the Govt. of 7 Asha K. Ringshia Maharashtra for carrying out a housing…

ITO 21(1)(1), Mumbai vs. Asha K Ringshia, Mumbai

In the result, both the appeals of the revenue are dismissed

ITA 5458/MUM/2014[2005-06]Status: DisposedITAT Mumbai04 Nov 2016AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm & Ito – 21(1)(1) – Mumbai Vs. Ms. Asha K Ringshia Pandurang Sadan, Hanuman Road, Vile Parle East, Mumbai – 400 057 Pan/Gir No. Aacpr3758C Appellant) .. Respondent)

Section 143(3)Section 147Section 80Section 80ISection 80l

…e same should be treated as retrospective. In support of this pleading of retrospective effect is such situation, he relied on two Supreme Court judgments namely CfT vis Alom Extrusions Ltd. [2009], 319 ITR 306 (SC) and Allied Motors Pvt. Ltd. vis CIT, [1997] 224 ITR 677 (SC). 11. We have carefully considered the rival contentions and have perused the findings of the learned Commissioner (Appeals) as well as the material available on record. The assessee has undertaken a project under the scheme of Slum Rehabilitation Authority (SRA) framed by the Govt. of 7 Asha K. Ringshia Maharashtra for carrying out a housing…

M/S Esbee Exim Pvt Ltd, Kolkata vs. I.T.O WD - 5(3), Kolkata

In the result, the appeal of assessee is allowed for statistical purpose

ITA 588/KOL/2013[2007-08]Status: DisposedITAT Kolkata31 Oct 2016AY 2007-08

Bench: Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

Section 133(6)Section 14ASection 40

…isions of section 40(a)(ia) of the Act by the Finance Act, 2010 are remedial and curative in nature by relying on the decision of the Hon’ble Supreme Court in the case ITA No. 588/Kol/13 M/s. Esbee Exim Pvt.Ltd 3 of Allied Motors (P) Ltd reported in (1997) 224 ITR 677(SC). It is pertinent to note, as rightly pointed by the Ld.AR, the CIT-A found that the amendment and the decision of the Hon’ble High Court of Calcutta in the case of CIT vs Virgin Creations in ITAT No. 302 of 2011, GA 32 dated 23rd November, 2011 delivered interpreting the amendment to the provisions of section 40(a)(ia) of the Act through Fina…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page 103 of 484 remedy to make the provision workable, it is required to be considered to be applicable retrospectively. [Refer: Allied Motors (P.) Ltd. vs. CIT: 224 ITR 677 (SC); CIT vs. Alom Extrusions Ltd: 319 ITR 306 (SC)] n) Reference at this juncture may also be made to the amendment to section 40(a)(ia) of the Act vide Finance Act, 2010, w.e.f. 01.04.2010 by way of insertion of the first proviso thereto, which provided relaxation from disallowance under the said section, where the assessee had deducted tax at…

M/S. Bharti Airtel Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result appeal of the assessee with respect to ground No

ITA 5816/DEL/2012[2008-09]Status: DisposedITAT Delhi24 Oct 2016AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, SrFor Respondent: Sh. NC Swain, CIT DR (OSD)
Section 201Section 254Section 40

…rovision is inserted as a remedy to make the provision workable, it is required to be considered to be applicable retrospectively. Kind attention for the aforesaid is invited to the decision of the Supreme Court in the case of Allied Motors (P.) Ltd. vs. CIT: 224 ITR 677. In that case, the Court held that proviso to section 43B of the Act though inserted w.e.f. 01.04.1989 had to be held to be applicable retrospectively from 1.04.1984, i.e., the date from which the said section was brought on the statute. It was observed by their Lordships that the amendment which was made by the Finance Act, 1987 in section 43B o…

ITO, Ward - 1(3), Kolkata vs. M/S. Atn International Limited, Kolkata

In the result, the appeal of the revenue in ITA No

ITA 1531/KOL/2011[2004-05]Status: DisposedITAT Kolkata05 Oct 2016AY 2004-05

Bench: Shri M. Balaganesh, Am & Shri S.S.Viswanethra Ravi, Jm]

For Appellant: Shri Rajat Kr. Kureel, JCIT, Sr. DRFor Respondent: Shri Miraj D. Shah, AR
Section 143(3)Section 147Section 73

…tant case unless it is construed retrospective in operation. 3.7.3. We also draw support from the following decisions of the Hon’ble Apex Court in this regard :- CIT vs Alom Extrusions Ltd reported in 319 ITR 306 (SC) Allied Motors Pvt Ltd vs CIT reported in 224 ITR 677 (SC) CIT vs J.H.Gotla reported in (1985) 156 ITR 323 (SC) at page 339 and 340 3.7.4. We also find that similar view has been taken by the co-ordinate benches of Ahmedabad , Mumbai and this Tribunal supra as rightly pointed out by the ld AR. Respectfully following the judicial precedents relied upon hereinabove, Wanchoo Committee report of Decemb…

DCIT, Circle - 8, Kolkata vs. M/S. Tata Steel Processing & Distribution Limited, Kolkata

In the result, both appeals of Revenue are dismissed and that of assessee’s appeal is partly allowed for statistical purpose and CO of assessee is dismissed as infructuous

ITA 379/KOL/2012[2008-09]Status: DisposedITAT Kolkata21 Sept 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Year:2006-07

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri K.Narasimha Chary, Judicial Member Assessment Year:2006-07 DCIT, Circle-8, Aayakar M/s Tata Ryerson Ltd. बनाम Bhawan, 7th Floor P-7, (since merged with Tata / V/s. Chowrighee Square, Steel Processing & Kolkata-700 069 Distribution Ltd.) 43, J.L.Nehru Road, Kolkata- 700071. PAN:AABCT1029L .. अपीलाथ" /Appellant ""यथ" /Respondent C.O.No.78/Kol/2010 (A/o ITA No.1124/Kol/2010) Assessment Year:2006-07 M/s Tata Ryerson Ltd. DCIT, Circle-8, Aayakar बनाम Bhawan, 7th Floor P-7, (since merged with Tata / V…

Tata Steel Processing and Distribution Ltd., Kolkata vs. DCIT, Circle - 8, Kolkata

In the result, both appeals of Revenue are dismissed and that of assessee’s appeal is partly allowed for statistical purpose and CO of assessee is dismissed as infructuous

ITA 303/KOL/2012[2008-09]Status: DisposedITAT Kolkata21 Sept 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Year:2006-07

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri K.Narasimha Chary, Judicial Member Assessment Year:2006-07 DCIT, Circle-8, Aayakar M/s Tata Ryerson Ltd. बनाम Bhawan, 7th Floor P-7, (since merged with Tata / V/s. Chowrighee Square, Steel Processing & Kolkata-700 069 Distribution Ltd.) 43, J.L.Nehru Road, Kolkata- 700071. PAN:AABCT1029L .. अपीलाथ" /Appellant ""यथ" /Respondent C.O.No.78/Kol/2010 (A/o ITA No.1124/Kol/2010) Assessment Year:2006-07 M/s Tata Ryerson Ltd. DCIT, Circle-8, Aayakar बनाम Bhawan, 7th Floor P-7, (since merged with Tata / V…

DCIT, Circle - 8, Kolkata vs. M/S. Tata Ryerson Limited, Kolkata

In the result, both appeals of Revenue are dismissed and that of assessee’s appeal is partly allowed for statistical purpose and CO of assessee is dismissed as infructuous

ITA 1124/KOL/2010[2006-07]Status: DisposedITAT Kolkata21 Sept 2016AY 2006-07

Bench: Shri Waseem Ahmed & Shri K.Narasimha Charyassessment Year:2006-07

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri K.Narasimha Chary, Judicial Member Assessment Year:2006-07 DCIT, Circle-8, Aayakar M/s Tata Ryerson Ltd. बनाम Bhawan, 7th Floor P-7, (since merged with Tata / V/s. Chowrighee Square, Steel Processing & Kolkata-700 069 Distribution Ltd.) 43, J.L.Nehru Road, Kolkata- 700071. PAN:AABCT1029L .. अपीलाथ" /Appellant ""यथ" /Respondent C.O.No.78/Kol/2010 (A/o ITA No.1124/Kol/2010) Assessment Year:2006-07 M/s Tata Ryerson Ltd. DCIT, Circle-8, Aayakar बनाम Bhawan, 7th Floor P-7, (since merged with Tata / V…

ACIT RG. - 7(2), Mumbai vs. M/S. Synergy Long-in Systems Ltd., Mumbai

In the result, appeal filed by revenue is dismissed

ITA 4591/MUM/2005[2001-2002]Status: DisposedITAT Mumbai16 Sept 2016AY 2001-2002
For Appellant: NoneFor Respondent: Sh. Vijay Kumar Soni (DR)
Section 143Section 253Section 36(1)(vii)

…ls that as per the contents of the Tax Audit report, the payments of contribution of PF and ESI were made before due date of filing of return of income. The Learned CIT(A) in its finding relied upon the decision of Hon’ble Apex Court in case of Allied motors (224 ITR 677(SC) ) and the decision of Mumbai Tribunal in case of JCIT Versus Devidayal Sales Private Limited in ITA No. 778/M/99 dated 29 October 2003. Now it is settled position of law, that if the contribution of ESI and PF are made before the due date of filing of return of income, no disallowance under section 43B of the Act can be made. Thus, we do not…

M.M.Metacraft Pvt. Ltd, New Delhi vs. DCIT, New Delhi

In the result, appeal of assessee is allowed

ITA 144/DEL/2016[2012-13]Status: DisposedITAT Delhi12 Sept 2016AY 2012-13
Section 115JSection 32Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-3’ NEW DELHI BEFORE SH. N.K. SAINI, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. M.M. Metacraft Pvt. Vs. Deputy Commissioner of Ltd., B-13/3, Jhilmil Indl. Income Tax, Circle-16(1), Area, Shahdara, New Delhi New Delhi PAN : AAFCM7652Q (Appellant) (Respondent) Appellant by Sh. Rajesh Jain, CA Respondent by Sh. Neeraj Kumar, Sr.DR Date of hearing 07.09.2016 Date of pronouncement 12.09.2016 ORDER This is an appeal by the assessee against the order dated 17.11.2015 of learned Commissioner of Income Tax (Appeals)- 6, Delhi. Following grounds have been raised in…

Punjab Goods Transport Private Ltd., Kolkata vs. ITO, WD-12(3), Kolkata

ITA 629/KOL/2014[2006-2007]Status: DisposedITAT Kolkata02 Sept 2016AY 2006-2007

Bench: Hon’Ble Sri N.V.Vasudevan, Jm ] I.T.A No.629/Kol/2014 Assessment Year : 2006-07 Punjab Goods Transport Pvt.Ltd. -Vs.- I.T.O., Ward-12(3), Kolkata Kolkata (Pan:Aadcp 2302 E) (Appellant) (Respondent) For The Appellant : Shri Soumitra Choudhury, Advocate For The Respondent : Shri Amitabh Bhattacharya, Jcit

For Appellant: Shri Soumitra Choudhury, AdvocateFor Respondent: Shri Amitabh Bhattacharya, JCIT
Section 143(2)Section 143(3)Section 192Section 194HSection 201Section 250Section 40

…e by the Parliament only w.e.f. 1st April, 2004, would become curative in nature, hence, it would apply retrospectively w.e.f. 1st April, 1988. Secondly, it may be noted that, in the case of Allied Motors (P) Ltd. Etc. vs. CIT (1997) 139 CTR (SC) 364 : (1997) 224 ITR 677 (SC), the scheme of s. 43B of the Act came to be examined. In that case, the question which arose for determination was, whether sales-tax collected by the assessee and paid after the end of the relevant previous year but within the time allowed under the relevant sales-tax law should be disallowed under s. 43B of the Act while computing the busi…

DCIT, Cen. Cir-VIII, Kolkata vs. M/S Rupa & Co. Ltd., Kolkata

ITA 149/KOL/2014[2007-2008]Status: DisposedITAT Kolkata12 Aug 2016AY 2007-2008

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 149/Kol/2014 Assessment Year : 2007-08 D.C.I.T., Central Circle-Viii, -Vs.- M/S. Rupa & Co. Ltd. Kolkata Kolkata [Pan : Aabcr 2648 M] (Respondent) (Appellant) For The Appellant : Shri G.Mallikarjuna, Cit(Dr) For The Respondent : Shri A.K.Tulsiyan, Fca Date Of Hearing : 09.08.2016. Date Of Pronouncement : 12.08.2016. Order Per N.V.Vasudevan, Jm

For Appellant: Shri G.Mallikarjuna, CIT(DR)For Respondent: Shri A.K.Tulsiyan, FCA
Section 143(3)Section 194JSection 194J(1)Section 40

…e by the Parliament only w.e.f. 1st April, 2004, would become curative in nature, hence, it would apply retrospectively w.e.f. 1st April, 1988. Secondly, it may be noted that, in the case of Allied Motors (P) Ltd. Etc. vs. CIT (1997) 139 CTR (SC) 364 : (1997) 224 ITR 677 (SC), the scheme of s. 43B of the Act came to be examined. In that case, the question which arose for determination was, whether sales-tax collected by the assessee and paid after the end of the relevant previous year but within the time allowed under the relevant sales-tax law should be disallowed under s. 43B of the Act while computing the busi…

M/S Vasu Developers, Hooghly vs. I.T.O WD - 1(4), Hooghly

ITA 2077/KOL/2013[2006-07]Status: DisposedITAT Kolkata12 Aug 2016AY 2006-07

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am]

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri Rajat Kumar Kureel, JCIT.Sr.DR
Section 139(4)Section 194CSection 201Section 40

…ecome curative in ITA.2077/Kol/2013-M/s. Vastu Developers- A.Y.2006-07 6 nature, hence, it would apply retrospectively w.e.f. 1st April, 1988. Secondly, it may be noted that, in the case of Allied Motors (P) Ltd. Etc. vs. CIT (1997) 139 CTR (SC) 364 : (1997) 224 ITR 677 (SC), the scheme of s. 43B of the Act came to be examined. In that case, the question which arose for determination was, whether sales-tax collected by the assessee and paid after the end of the relevant previous year but within the time allowed under the relevant sales-tax law should be disallowed under s. 43B of the Act while computing the busi…