CIT v. Alom Extrusions Ltd.

319 ITR 306Supreme Court of India2009#31 most cited

What is CIT v. Alom Extrusions Ltd. authority for?

A proviso inserted into a section to remedy unintended consequences, make the section workable, or supply an obvious omission must be read retrospectively in operation to give effect to the section as a whole.

1,344

judgments rely on this decision, according to BharatTax’s citation analysis of 383,061 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Alom Extrusions Ltd. · Alom Extrusions · Section 36(1)(va) · Section 43B · Section 2(24)(x) · retrospective amendment · proviso interpretation · unintended consequences · employee contribution PF ESI · deduction allowance

Also reported as

1 SCC 489

Sections most often in play

Section 36(1)(va)Section 43BSection 143(3)Section 2(24)(x)Section 143(1)Section 143(1)(a)Section 40(a)(ia)Section 50C
Read the full judgment

Issues it is cited on

section 2(24)(x)section 36(1)(va)section 43bsection 2(24)section 43section 36(1)section 36section 139(1)section 139section 143(1)section 13prescribed

Judgments citing CIT v. Alom Extrusions Ltd.

Raj Kumar Kataria, Haryana vs. ITO Circle-3(1), Gurgaon

In the result, all the appeals of the assessees are allowed

ITA 895/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Ram Singh, Haryana vs. ITO Ward 3(1), Haryana

In the result, all the appeals of the assessees are allowed

ITA 894/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Ram Singh, Haryana vs. ITO Ward 3(1), Haryana

In the result, all the appeals of the assessees are allowed

ITA 893/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Rajender Singh, Gurgaon vs. ITO, Gurgaon

In the result, all the appeals of the assessees are allowed

ITA 892/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Mangla Apprels India P.Ltd, New Delhi vs. ACIT, Circle-16(1), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 889/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Lds Guarding Solutions P.Ltd, Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 888/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Lakhan Singh, Gurgaon vs. Ward-2(1), Gurgaon

In the result, all the appeals of the assessees are allowed

ITA 176/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Indaksh Solutions P.Ltd, New Delhi vs. ITO, Ward-12(2), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1187/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Bholeshwar Chopra, Delhi vs. ITO, Ward 68(6), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1183/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Seagull Laboratories P.Ltd, New Delhi vs. ACIT, Circle-23(2), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1182/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Sun Airvoice P.Ltd, Delhi vs. ACIT, Circle 24(2), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1181/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Satya Prakash, Shamli vs. ITO, Ward-3(1)(5), Shamli

In the result, all the appeals of the assessees are allowed

ITA 1178/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Satya Parkash, Shamli vs. ITO, Ward-3(1)(5), Shamil

In the result, all the appeals of the assessees are allowed

ITA 1177/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Encotec Energy (India) P.Ltd, Delhi vs. ACIT, Circle-8(2), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1169/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Virender Kumar, Gurgaon vs. ITO, Ward 4(1), Gurgaon

In the result, all the appeals of the assessees are allowed

ITA 1156/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Virender Kumar, Gurgaon vs. ITO, Ward-4(1), Gurgaon

In the result, all the appeals of the assessees are allowed

ITA 1155/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Prabhanjan Yadav, Gurgaon vs. ITO, Ward-4(1)(5), Aligarh

In the result, all the appeals of the assessees are allowed

ITA 1154/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Prabhanjan Yadav, Gurgaon vs. ITO, Ward 4(1)(5), Aligarh

In the result, all the appeals of the assessees are allowed

ITA 1153/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Bhuwan Sharma, New Delhi vs. ITO, Ward 71(2), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1142/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…

Aspiration Clothing, New Delhi vs. DCIT, Circle-20(1), New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1133/DEL/2022[2017-18]Status: DisposedITAT Delhi15 Jun 2022AY 2017-18

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT (supra) held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. The Hon’ble Supreme Court also observed that t…