CIT v. Goslino Mario

241 ITR 314High Court2000#1083 most cited

What is CIT v. Goslino Mario authority for?

Tax assessments must be made according to the law in existence during the relevant assessment year. A new statutory explanation or amendment, even if effective retrospectively, does not apply to pending assessments of prior years if it takes away the vested rights of the assessees.

101

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2005 to 2025.

Also referred to as

CIT v. Goslino Mario · 241 ITR 314 · retrospective application of law · vested rights · pending assessment · law in force · Income-tax Act 1961 · assessment year · amendment applicability

Sections most often in play

Section 14ASection 1894Section 10(37)Section 143(1)Section 1961Section 199Section 45(5)Section 56(2)(viii)

Issues it is cited on

section 2(viii)section 56(viii)section 45(5)(c)section 155(16)section 23(1a)section 104section 45(5)(b)section 145b(1)section 194lakeyman insurancesection 160section 23(2)

Judgments citing CIT v. Goslino Mario

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…sment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was followed in 1989 by a Division Bench of the Gauhati High Court in CIT v. Goslino Mario [2000] 241 ITR 314 . It found that the 1983 Explanation had been given effect from 1-4-1979 whereas the year in question in that case was 1976-77 and said: ". . . it is settled law that assessment has to be made with reference to the law which is in existence at the relevant time. The mere fact that the assessments in question has somehow remained pending on April…

BHUPINDER SINGH,AMBALA vs. INCOME TAX OFFICER, W-1, AMBALA, AMBALA

ITA 528/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Respondent: \nShri Suraj Bhan Nain, Advocate

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: ". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Apr…

BALBIR SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, SIRSA, HARYANA

ITA 483/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

ITA 458/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

ITA 243/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

ITA 165/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

ITA 153/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

GURDEEP SINGH HUF,CHANDIGARH vs. ITO, WARD 5(5), CHANDIGARH

ITA 1153/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: ". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Apr…

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

ITA 1025/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

ITA 92/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…sment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was followed in 1989 by a Division Bench of the Gauhati High Court in CIT v. Goslino Mario [2000] 241 ITR 314 . It found that the 1983 Explanation had been given effect from 1-4-1979 whereas the year in question in that case was 1976-77 and said: ". . . it is settled law that assessment has to be made with reference to the law which is in existence at the relevant time. The mere fact that the assessments in question has somehow remained pending on April…

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

ITA 663/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21
For Respondent: \nShri Suraj Bhan Nain, Advocate

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

ANJU,MOHALI vs. INCOME TAX OFFICER WARD 6 (1) , MOHALI

ITA 563/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…sment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was followed in 1989 by a Division Bench of the Gauhati High Court in CIT v. Goslino Mario [2000] 241 ITR 314 . It found that the 1983 Explanation had been given effect from 1-4-1979 whereas the year in question in that case was 1976-77 and said: ". . . it is settled law that assessment has to be made with reference to the law which is in existence at the relevant time. The mere fact that the assessments in question has somehow remained pending on April…

SARVAN SINGH,AMBALA vs. INCOME TAX OFFICER-WARD 4, AMBALA

ITA 458/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \".. it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on April…

SAMAY SINGH,YAMUNANAGAR vs. ITO-WARD (5), YAMUNANAGAR

ITA 435/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

INCOME TAX OFFICER, INCOME TAX OFFICE BARNALA vs. LAKHVIR SINGH, GRAIN MARKET, BARNALA

ITA 245/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh11 Nov 2025AY 2021-22
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

ITA 208/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

ITA 176/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

…t years for\nthe simple reason that it had not come into effect then. Prior to introducing\nthe 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was\nfollowed in 1989 by a Division Bench of the Gauhati High Court in CIT v.\nGoslino Mario [2000] 241 ITR 314. It found that the 1983 Explanation had been\ngiven effect from 1-4-1979 whereas the year in question in that case was\n1976-77 and said: \". . . it is settled law that assessment has to be made with\nreference to the law which is in existence at the relevant time. The mere fact\nthat the assessments in question has somehow remained pending on Ap…

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…sment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanation, the decision in S. G. Pgnatale's case (supra) was followed in 1989 by a Division Bench of the Gauhati High Court in CIT v. Goslino Mario [2000] 241 ITR 314 . It found that the 1983 Explanation had been given effect from 1-4-1979 whereas the year in question in that case was 1976-77 and said: ". . . it is settled law that assessment has to be made with reference to the law which is in existence at the relevant time. The mere fact that the assessments in question has somehow remained pending on April…

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CIT v. Goslino Mario (241 ITR 314) — Cited in 101 Judgments | BharatTax