CIT v. Scindia\nSteam Navigation Co. Ltd.

Ranjit Singh, Panchkula vs. Deputy Director, CPC Department

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

…t the law applicable to an assessment is the law in force in the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon’ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Balbir Singh, Sirsa, Haryana vs. ITO, Ward-1, Sirsa, Haryana

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Bishan Chand, Chandigarh vs. Income Tax Officer, Ward 5 (5), Chandigarh

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Sat Pal, Chandigarh vs. Income Tax Officer, Ward 5(5), Chandigarh

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Gurdeep Singh HUF, Chandigarh vs. ITO, Ward 5(5), Chandigarh

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Baljeet Kaur, Nadi Mohalla Ambala City vs. ITO Ward 1, Ambala

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Arjesh Kumar, Patiala vs. ITO National E-Assessment Centre, Delhi

…t the law applicable to an assessment is the law in force in the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon’ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Kaka Singh Alias Guljar Singh, Patiala vs. Income Tax Officer, Patiala

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be 54 determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govin…

Anju, Mohali vs. Income Tax Officer Ward 6 (1), Mohali

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Income Tax Officer, Fatehabad vs. Mahesh Nagpal, Fatehabad

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

…t the law applicable to an assessment is the law in force in the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon’ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Samay Singh, Yamunanagar vs. ITO-Ward (5), Yamunanagar

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Income Tax Officer, Income Tax Office Barnala vs. Lakhvir Singh, Grain Market, Barnala

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Baljit Singh, Ambala City vs. Income Tax Officer, Ward-1, Ambala

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Balbir Kumar HUF, Chandigarh vs. ITO, Chandigarh

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

…t the law applicable to an assessment is the law in force in the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon’ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Preeto Through L/H Gurmukh Singh, Panchkula vs. ITO, Ward No. 3, Panchkula

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Pawan Kumar, Fatehabad vs. Income Tax Officer Ward-1, Fatehabad

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

…t the law applicable to an assessment is the law in force in the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon’ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Sh. Tej Ram, Chandigarh vs. ITO, Ward -5, Panchkula

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Raghbir Singh HUF, Chandigarh vs. ITO-Ward-1(3), Chandigarh

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Income Tax Officer, Ward-5(5), Chandigarh vs. Avtar Singh, Village- Kaimbwala

…the law applicable to an assessment is the law in force for the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…

Sh. Amardeep Singh Athwal, Yamunanagar vs. ITO, Ward-1, Yamunanagar

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

…t the law applicable to an assessment is the law in force in the relevant assessment year unless a subsequent amendment is expressly made retrospective. 53. The Constitution Bench of the Hon’ble Supreme Court in CIT v. Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be determined by the law existing for the assessment year in question. This principle was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala (1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment year governs the assessment unless specifically provided otherwise. 54. In Govind Das…