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

Gayatri Construction, Raigarh vs. Income Tax Officer, Ward-1, Raigarh

ITA 8/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

Mutyala Mohan, Bhilai vs. Assistant Commissioner of Income Tax, Circle-1(1), Bhilai

ITA 76/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

Panchsheel Engineering Works, Bilaspur vs. Income Tax Officer, Ward-2(1), Bilaspur

ITA 7/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

Panchsheel Engineering Works, Bilaspur vs. Income Tax Officer, Ward-2(1), Bilaspur

ITA 6/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

M/S Sumeet Synfab (India) Pvt. Ltd., Raipur vs. Assistant Director of Income Tax, CPC, Bengaluru

ITA 59/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

M/S Alankar Steels Pvt. Ltd., Raipur vs. Assistant Director of Income Tax, CPC, Begaluru

ITA 58/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

Shri Ashok Kumar Yadav, Korba vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 52/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

M/S Neelkantham Systems Pvt. Ltd, Korba vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi

ITA 51/RPR/2022[2014-15]Status: DisposedITAT Raipur12 Jun 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

M/S Rajendra Engineering Enterprises, Korba vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 50/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

M/S Rajendra Engineering Enterprises, Korba vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 49/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

M/S Precision Erectors and Services Pvt. Ltd, Korba vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur (Appeal), Bilaspur

ITA 48/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

Hora Transport Co. Pvt. Ltd, Raipur vs. Assistant Commissioner of Income Tax, Centralized Processing Center (CPC)), Bengaluru, Delhi

ITA 41/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

Shivnath Tractors, Kanker vs. Assistant Commissioner of Income Tax, Circle-2(1), Raipur

ITA 28/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

J B Construction Company, Bilaspur vs. Assistant Director of Income Tax, CPC, Bangalore

ITA 2/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

Sudersan Sukumaran, Raigarh vs. Assistant Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 18/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

M/S. Neelkantham Systems Pvt. Ltd., Korba vs. Dy. Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 132/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

M/S. Neelkantham Systems Pvt. Ltd., Korba vs. Dy. Commissioner of Income Tax, Circle-1(1), Bilaspur

ITA 131/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

Kailash Khemani, Raipur vs. Dy. Commissioner of Income Tax, Circle-1(1), Raipur

ITA 94/RPR/2021[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

Sucheenndra Babu Sukumaran, Raigarh vs. Assistant Director of Income Tax, CPC, Bangalore

ITA 91/RPR/2021[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…

Sucheendra Babu Sukumaran, Raigarh vs. Dy. Commissioner of Income Tax, CPC, Bangalore

ITA 90/RPR/2021[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…is made applicable by Parliament only with effect from 1-4-2004, would become curative in nature, hence, it would apply retrospectively with effect from 1-4-1988. 19. Secondly, it may be noted that, in Allied Motors (P) Ltd. v. CIT [(1997) 3 SCC 472 : (1997) 224 ITR 677] , the scheme of Section 43-B 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 Section 43-B of the Act while computing…