What is Allied Motors v. CIT authority for?

An amendment to a section is declaratory and clarifies the existing legal position, rather than introducing a new rule.

How many judgments cite Allied Motors v. CIT?

59 judgments on BharatTax cite Allied Motors v. CIT (297 ITR 322), spanning 2008 to 2025.

Which sections of the Income Tax Act does Allied Motors v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 43CA, Section 50C, Section 132, Section 153C, Section 250.

Allied Motors v. CIT (297 ITR 322)

Dinar Umeshkumar More, Nashik vs. Income-Tax Officer

In the result, the appeal is allowed for statistical purposes

ITA 1503/PUN/2015[2011-12]Status: DisposedITAT Pune25 Jan 2019AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…tax chargeable under the section shall be increased by surcharge, if any. After insertion of this proviso, again a pandora box opened on the prospective or retrospective operation of this proviso. The Hon’ble Supreme Court in CIT Vs. Suresh N. Gupta (2008) 297 ITR 322 (SC) held that the proviso to section 113 is clarificatory and hence, should be read into block assessment scheme under Chapter XIV-B from retrospective effect. Similar view was reiterated by the Hon’ble Supreme Court in CIT Vs. Rajiv Bhatara (2009) 310 ITR 105 (SC) by holding the proviso u/s.113 to be retrospective in nature. Once again, this…

Abhideep Chemicals P.Ltd, Mumbai vs. Pr CIT 14, Mumbai

In the result, appeal of the assessee is dismissed

ITA 797/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 May 2017AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Ravish Sood, Jm M/S. Abhideep Chemicals Vs. Pr Cit – 14, Mumbai – 400 Pvt. Ltd., 503, Keshava Bkc 020 Bandra (E), Mumbai – 400051 Pan/Gir No. Aaaca5336N Appellant) .. Respondent)

Section 263Section 50Section 50CSection 54

…t has been held that CIT cannot revise the assessment order when the AO has not levied surcharge on the amount of income tax in case of block assessment as the issue was debatable till it was settled by the Supreme Court in the case of CIT V / s. Suresh Gupta 297 ITR 322 where the Supreme Court held that surcharge is leviable on income tax in case of block assessment. The issue with regard to applicability of Section 54 EC to capital gain computed under section 50 in respect of long term capital assets is concluded by the Bombay High Court' decision in the case of ACE Builders Pvt. Ltd. 281 ITR 210 holding that b…

Commissioner of Income Tax-VI vs. M/s. Madras Chakkar Beedi Factory Pvt.Ltd

ITTA/211/2013HC Telangana05 Jul 2013

The Commissioner of Income Tax vs. J P Narayanaswamy

In the result, all the substantial questions arising

ITA/359/2007HC Karnataka26 Feb 2013

Bench: The Proviso Was Introduced?

Section 113Section 158BSection 260

…charge which is now otherwise reflected in the proviso to Section 113 of the Act. 5. On this question it is submitted that the law as if existed in terms of the judgment of the Apex Court in the case of Commissioner of Income Tax vs Suresh N. Gupta 297 ITR 322 (SC) and extracted in CTR Encyclopaedia on Indian Tax Laws and the said decision has been referred to a Larger Bench of the Supreme Court and therefore this Court has, when such question had arisen for answer answered in favour of the Revenue but has nevertheless made it subject to decision of the Larger Bench of the Supreme Court on the…

The Commissioner of Income Tax vs. M/S Sagar Chemicals

The appeal is dismissed

ITA/199/2008HC Karnataka27 Aug 2012

Bench: B.MANOHAR,K.SREEDHAR RAO

Section 113Section 260

…nd 5 of the appeal memo are taken up for consideration. This Court in ITA No.196/2008 disposed off on 6-7-2010 has answered the second question of law against the revenue. It is submitted that the Hon'ble Supreme Court in CIT V/S SURESH GUPTA reported in 297 ITR 322 held that the revenue is entitled to 3 levy surcharge under Section 113 of the Act and such levy has been upheld. Since the second question of law is answered against the revenue, the first question of law is not necessary to be answered. In that view of the matter, the appeal is dismissed. Sd/- JUDGE…

The Commissonier of Income Tax vs. M/S Sagar Chemicals

The appeals are dismissed

ITA/198/2008HC Karnataka27 Aug 2012

Bench: B.MANOHAR,K.SREEDHAR RAO

Section 113Section 260

…of the 4 appeal memo are taken up for consideration. This Court in ITA No.196/2008 disposed off on 6-7-2010 has answered the second question of law against the revenue. It is submitted that the Hon'ble Supreme Court in CIT V/S SURESH GUPTA reported in 297 ITR 322 held that the revenue is entitled to levy surcharge under Section 113 of the Act and such levy has been upheld. Since the second question of law is answered against the revenue, the first question of law is not necessary to be answered. In that view of the matter, the appeals are dismissed. Sd/- JUDGE…

The Commissioner of Income Tax vs. Smt Chandrika Sharma

The appeal is dismissed

ITA/200/2008HC Karnataka27 Aug 2012

Bench: B.MANOHAR,K.SREEDHAR RAO

Section 113Section 260

…nd 5 in the appeal memo are taken up for consideration. This Court in ITA No.196/2008 disposed off on 6-7-2010 has answered the second question of law against the revenue. It is submitted that the Hon'ble Supreme Court in CIT V/S SURESH GUPTA reported in 297 ITR 322 held that the revenue is entitled to 3 levy surcharge under Section 113 of the Act and such levy has been upheld. Since the second question of law is answered against the revenue, the first question of law is not necessary to be answered. In that view of the matter, the appeal is dismissed. Sd/- JUDGE…

The Commissioner of Income Tax vs. Sri A Vasu

The appeals are allowed

ITA/814/2007HC Karnataka13 Aug 2012

Bench: B.MANOHAR,K.SREEDHAR RAO

Section 260

…est of justice and equity. These appeals are coming on for final hearing this day, SREEDHAR RAO, J., delivered the following: J U D G M E N T In view of decision of Supreme Court in the case of Commissioner of Income Tax Vs. Suresh N. Gupta reported in (2008) 297 ITR 322 (SC), the question of law is answered in favour of revenue. Accordingly, the appeals are allowed. Sd/- JUDGE Sd/- JUDGE NM*…

Commissioner of Income Tax

In the result the appeal of

ITA/896/2008HC Delhi03 Aug 2012

Section 113Section 132Section 158B

…e, the search was conducted on 29.8.1996 under Section 132. This falls in the previous year ended 31.3.1997, relevant to the assessment year 1997-98. According to the judgment of the Supreme Court in Commissioner of Income Tax v. Suresh N. Gupta, (2008) 297 ITR 322 (SC) it was held that “even without the proviso under Section 113, the Finance Act, 2001 was applicable to a block assessment year passed under Chapter XIV-B. The amendment made by inserting the proviso to Section 113 was merely clarificatory. The Supreme Court further clarified that the Finance Act of the year in which the search was initi…