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 367,154 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

Ess Ess Kay Engineering Compay Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…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. K Hotel & Resorts Limited, Amritsar vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…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 Sachin Kapur, Jalandhar vs. Income Tax Officer Ward 3 (2), Jalandhar

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 261/ASR/2022[2018-19]Status: DisposedITAT Amritsar10 Apr 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…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. Ramco Engg Works, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 253/ASR/2022[2019-20]Status: DisposedITAT Amritsar10 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…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…

Shah and Sanghavi Developers LLP, Vesu, Surat vs. ACIT, Central Circle-2, Surat

In the result, the appeal is allowed in the terms indicated above

ITA 241/SRT/2022[2018-19]Status: DisposedITAT Surat30 Mar 2023AY 2018-19

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

For Appellant: Shri Kiran K. Shah, CAFor Respondent: Shri Vinod Kumar, Sr- DR
Section 139Section 143(3)Section 23(3)Section 23(5)

…ed,( CIT V Venkateswara Hatcheries 237 ITR 174 (SC)).A statutory amendment that is not expressly made retrospective, but is of an explanatory, declaratory, curative or clarificatory nature, should be judicially construed as retrospective.( Allied Motors v CIT 224 ITR 677 (SC) (proviso inserted to remedy unintended consequences must be treated as retrospective); CIT v Podar Cement 226 ITR 625 (SC); UOI v Muthyam 240 ITR 341 (SC). The Hon`ble Supreme Court in Goslino Mario [(2000) 10 SCC 165 : (2000) 241 ITR 312] held that a cardinal principle of the tax law is that the law to be applied is that which is in force i…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

…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 Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward - 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

…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…

K M Automobiles, Korba vs. Income Tax Officer -1, Korba

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 100/RPR/2021[2015-16]Status: DisposedITAT Raipur06 Mar 2023AY 2015-16

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 100/Rpr/2021 "नधा"रण वष" / Assessment Year : 2015-16 K M Automobiles Plot No.187, Transport Nagar, Korba, Chhatisgarh-495 677 Pan: Aanfk0386L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 36(1)(va)

…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…

Ocean Exim India Private Ltd, Jaipur vs. ITO Ward 1(2), Jaipur

In the result, the appeal of the assessee is dismissed

ITA 37/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Feb 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Prabha Rana (Adv.)For Respondent: Ms Monisha Choudhary (Addl. CIT)
Section 139(1)Section 143(1)Section 143(1)(A)Section 143(1)(a)Section 154Section 2Section 36(1)(va)Section 43B

…s 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…

Satreena Consultants Pvt. Ltd., Kolkata vs. I.T.O., Ward-11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 543/KOL/2022[2017-2018]Status: DisposedITAT Kolkata22 Feb 2023AY 2017-2018
Section 139(1)Section 143(1)Section 154Section 90

…e that for A.Y. 2017-18, the last date under section 139(4) was 31.03.2019 and the assessee had filed Form 67 on 20.09.2018 itself. Thus considering the curative nature of the amendment, it should be given retrospective application as per citation reported in 224 ITR 677 in the case of Allied Motors (P) Limited. In the third limb of this submission regarding filing Form 67 is that filing 4 Assessment Year: 2017-2018 Satreena Consultants Pvt. Limited of Form 67 is only directive in nature and cannot over DTAA provisions and contended that provision of DTAA overrides the provisions of the Acts and Rules as held…

Anjani Kumar Dwivedi, Durg vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 98/RPR/2021[2018-19]Status: DisposedITAT Raipur20 Feb 2023AY 2018-19

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 98/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Anjani Kumar Dwivedi Qtr. No. Lc 6/D, Street No.18, Camp-1, Bhilai, Dist. Durg (C.G.)-490 023 Pan: Aigpd3229G .......अपीलाथ" / Appellant बनाम / V/S. The Asstt. Director Of Income Tax, Cpc, Bengaluru ……""यथ" / Respondent

For Appellant: None (Written submission)For Respondent: Shri Gitesh Kumar, Sr. DR
Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43Section 43B

…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…

Nimbus Pipes Limited, Jaipur vs. ACIT Circle-4, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 384/JPR/2022[2019-20]Status: DisposedITAT Jaipur16 Feb 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohit Badaya (C.A.)For Respondent: Shri R.S. Meel (JCIT)
Section 154Section 36(1)(va)

…s 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 17 Nimbus Pipes Limited 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…

B4S Solution P.Ltd, Ghaziabad vs. ACIT, Circle-4(2), New Delhi

In the result, Appeal filed by the assessee is dismissed

ITA 2187/DEL/2022[2018-19]Status: DisposedITAT Delhi06 Feb 2023AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

For Appellant: Shri Abhishek AgarwalFor Respondent: Shri Kanv Bali
Section 10(34)Section 139(1)Section 143(1)(a)Section 154Section 2(24)Section 3Section 36Section 36(1)(va)

…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 computin…

Navodia Times Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

…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 I.T.A. N…

Assistant Commissioner of Income Tax, Circle, Korba vs. M/S. Dee Vee Project Ltd., Korba

In the result, appeal of the revenue is allowed/partly allowed for statistical purposes in terms of our aforesaid observations

ITA 69/RPR/2018[2014-15]Status: DisposedITAT Raipur23 Jan 2023AY 2014-15

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.69/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income-Tax, Circle, Korba (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Dee Vee Project Ltd. First Floor, Vikas Complex, P.H. Road, Korba (C.G.) Pan : Aaecd4619B ……""यथ" / Respondent

For Appellant: Shri Prakash Chand Agrawal, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 143(2)Section 143(3)Section 36(1)(va)

…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 Dharmendra Hirubhai Patel, Surat vs. Dy. Commissioner of Income Tax, CPC, Bangluru, Surat

In the result, appeal filed by assessee is allowed for statistical purposes

ITA 139/SRT/2021[2018-19]Status: DisposedITAT Surat10 Jan 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.139/Srt/2021 Assessment Year: (2018-19) (Physical Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Steet, At & Po. Hazira, Bangluru. Tal: Choryasi, Surat – 394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp6575A (Appellant) (Respondent) Assessee By Shri Deven Kapadia, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 04/01/2023 10/01/2023 Date Of Pronouncement

Section 143(1)Section 2(24)Section 3Section 36Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43Section 43B

…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 Ramavtar Krishanavtar, Kota vs. Income Tax Officer, Kota

In the result, the appeal of the assessee is partly allowed

ITA 214/JPR/2018[2014-15]Status: DisposedITAT Jaipur05 Jan 2023AY 2014-15

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Saurav Harsh, AdvocateFor Respondent: Smt. Monisha Choudhary, JCIT
Section 143(2)Section 234ASection 43Section 43(5)(e)

…to be treated as came into force from the date from which clause (5) itself was inserted In the statute i.e. with effect from 01.04.2014. Our above view finds support from the decision of the Hon'ble Supreme Court in the case of Allied Motors Pvt. Ltd. Vs CIT 224 ITR 677 (SC) wherein it was held that a proviso which is designed to eliminate unintended consequence which may cause undue hardship to the assessee and unjust in a specific situation is to be read as retrospective with effect from which the main section was inserted. 66. To the same effect is the decision of the Hon'ble Delhi High Court in the case of C…

Hotel Miramar, Daman vs. Assistnt Commissioner of Income Tax, Vapi

In the result, appeal filed by the assessee is dismissed

ITA 129/SRT/2021[2017-18]Status: DisposedITAT Surat29 Dec 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.129/Srt/2021 "नधा"रणवष"/Assessment Year: (2017-18) (Virtual Court Hearing) Hotel Miramar, Vs. The Acit, Vapi Circle, Devka Beach, Nani Daman, Vapi. Daman – 396210, Daman & Diu (U.T). (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfh5561Q Assessee By Shri Kaushani Shah Proxy Ca For Shri Hardik Vora, Ar Respondent By Shri Vinod Kumar, Sr.Dr Date Of Hearing 19/12/2022 Date Of Pronouncement 29/12/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2017-18, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], National Faceless Appeal Centre [In Short ‘The Nfac’], Delhi, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer, Central Processing Centre (Cpc), Bengaluru, Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), Dated 15.04.2019. 2. At The Outset, Learned Counsel For The Assessee Fairly Agreed That The Issue In This Appeal Pertains To Employees’ Contribution To Provident Fund & Esic, Which Is Squarely Covered Against The Assessee By The Judgment Of Hon'Ble Supreme Court In Checkmate Services Pvt. Ltd., In Civil Application No.2833 Of 2016, Dated 12.10.2022. 3. On The Other Hand, The Learned Departmental Representative (Ld. Dr) For The Revenue Also Agreed That The Present Assessee’S Appeal Is Covered Against The Ita 129/Srt/2021/Ay.2017-18 Hotel Miramar

Section 143(1)Section 36Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43Section 43B

…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. Rajputana Stainless Ltd., Panchmahal vs. The Principal CIT, (Central), Surat at Vadodara, Vadodara

In the result, the appeal of the assessee is dismissed in above terms

ITA 114/SRT/2022[2017-18]Status: DisposedITAT Surat23 Dec 2022AY 2017-18

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.114/Srt/2022 (िनधा"रण वष" / Assessment Year: (2017-18) (Virtual Court Hearing) Rajputana Stainless Ltd. Principal Commissioner Of 213, Madhvas, Halol Kalol Road, Income Tax (Central), Surat At Vs. Kalol, Panchmahal-389330 Vadod "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacr 9333 G (Appellant ) (Respondent)

For Appellant: Mrs. Kinjal Shah, C.AFor Respondent: Shri Ashok B. Koli-CIT-D.R
Section 143(3)Section 263Section 36(1)(va)Section 40Section 41Section 43Section 43B

…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…

Royal Furnisher, Jammu vs. Assesing Officer Ward- 2 (2), Jammu

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143(1)Section 2(24)(x)Section 250oSection 36Section 36(1)(va)Section 43B

…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…