CIT v. Scindia\nSteam Navigation Co. Ltd.

42 ITR 589Supreme Court of India1961#2057 most cited

What is CIT v. Scindia\nSteam Navigation Co. Ltd. authority for?

Tax liability for an assessment year is computed according to the law in force on the first day of that assessment year (April 1st). Any change in law affecting tax liability after this date, unless specifically made retrospective, does not apply to that assessment year, and taxing provisions imposing new liability are presumed to be prospective.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Scindia Steam Navigation Co. Ltd. · Scindia Steam Navigation · Income Tax Act 1961 · retrospective amendment · prospective application · law in force · assessment year · tax liability · substantive amendment · taxing provisions · new liability · statutory interpretation

Sections most often in play

Section 1894Section 10(37)Section 1961Section 45(5)Section 56(2)(viii)Section 14Section 142(1)Section 143(1)

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. Scindia\nSteam Navigation Co. Ltd.

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

…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, SIRSA, HARYANA

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

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

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

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

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

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

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

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

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

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

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

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

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

…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

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

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\n\n54\n\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54.…

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

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

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

…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

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

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

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

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

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

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

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

…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

ITA 1176/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

ITA 1112/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

…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

ITA 697/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

RAGHBIR SINGH HUF,CHANDIGARH vs. ITO-WARD-1(3), CHANDIGARH

ITA 617/CHANDI/2023[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018
For Respondent: \nShri Suraj Bhan Nain, Advocate

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH vs. AVTAR SINGH, VILLAGE- KAIMBWALA

ITA 615/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

…law\napplicable to an assessment is the law in force for the relevant assessment\nyear unless a subsequent amendment is expressly made retrospective.\n53. The Constitution Bench of the Hon'ble Supreme Court in CIT v. Scindia\nSteam Navigation Co. Ltd. (1961) 42 ITR 589 (SC) held that taxability must be\ndetermined by the law existing for the assessment year in question. This\nprinciple was reiterated in Karimtharuvi Tea Estates Ltd. v. State of Kerala\n(1966) 60 ITR 262 (SC), holding that the law on the first day of the assessment\nyear governs the assessment unless specifically provided otherwise.\n54. In Govin…

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 566/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

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

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

…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…

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