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.

S S Saib Constructions P.Ltd, Delhi vs. ACIT, Circle-2(1), Faridabad

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

ITA 1131/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…

Nanak Chand Sharma, Faridabad vs. ITO, Ward-2(1), Faridabad

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

ITA 1129/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…

Nanak Chand Sharma, Faridabad vs. ITO, Ward-2(1), Faridabad

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

ITA 1128/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…

Crystal Crop Protection Ltd, New Delhi vs. DCIT, Circle-4(2)/6(2), New Delhi

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

ITA 1123/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…

Kalinga Cables and Conduit Co., New Delhi vs. ACIT, Circle-44(1), New Delhi

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

ITA 1121/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…

Rama Construction Ltd., Delhi vs. DCIT Central Circle-30, Delhi

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

ITA 1112/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…

Ramacivil India Construction Private Ltd., Delhi vs. DCIT Central Circle-16(1), Delhi

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

ITA 1111/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…

Satpal Singh, Ballabgarh vs. ITO, Ward-((3), Fardiabad

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

ITA 1107/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…

Sec Buildtech P.Ltd, New Delhi vs. ADIT, Circle-22(2), New Delhi

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

ITA 1106/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…

Saroj Gautam, Gurgaon vs. ITO, Ward-4(1), Gurgaon

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

ITA 1099/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…

Karan Luthra, New Delhi vs. ITO, Circle-62(1), New Delhi

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

ITA 1095/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…

Karan Luthra, New Delhi vs. ITO, Circle-62(1), New Delhi

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

ITA 1094/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…

First Plumbing P.Ltd, New Delhi vs. ITO, Ward-9(2), New Delhi

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

ITA 1093/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…

Kamal Luthra, New Delhi vs. ITO, Circle-30(1), New Delhi

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

ITA 1092/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…

Kavita, Ballabhgarh vs. ITO, Ward-1(1), Faridabad

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

ITA 1083/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…

Manoj Kumar Srivastav, G B Nagar vs. ITO, Ward-49(3), New Delhi

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

ITA 1069/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…

Ddf Consultants P.Ltd, New Delhi vs. ADIT, Circle-7(1), New Delhi

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

ITA 1064/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…

Dewan Fourwheels P.Ltd, Narnaul vs. DCIT, Circle, Rewari

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

ITA 1055/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…

Garg Heart Centre & Nursing Home P.Ltd, Delhi vs. ACIT, Circle-10(1), New Delhi

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

ITA 1052/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…

Pratham Motors P.Ltd, Delhi vs. ACIT, Circle-20(1), New Delhi

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

ITA 1051/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…