CIT v. Scindia\nSteam Navigation Co. Ltd.

42 ITR 589Supreme Court of India1961#2037 most cited
56

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

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.

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

ITA 565/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

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. Ajit Singh, Pinjore vs. ITO, Ward-1, Panchkula

ITA 539/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: Shri Suraj Bhan Nain, Advocate

…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…

Ranjeet Singh Khubber, Ambala vs. ITO, Ward 2, Ambala

ITA 50/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh11 Nov 2025AY 2012-13

…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. Pardeep Kumar, Ambala vs. ITO, Ward-3, Ambala

ITA 275/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…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. Pargat Singh, Panipat vs. ITO, Ward -1, Kaithal

ITA 180/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Navdeep Monga, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…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. Gurinder Singh Grewal L/H of Parneet Kaur Grewal, Chandigarh vs. ACIT, Circle 4(1), Chandigarh

ITA 129/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18
For Respondent: Shri Suraj Bhan Nain, Advocate

…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…

M/S Yograj Chaudhary, Yamuna Nagar vs. ITO, Ward-5, Yamuna Nagar

ITA 116/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

…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. Ramesh Chand, Jagadhri vs. ITO, Ward-3, Yamuna Nagar

ITA 731/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…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 Page 52 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 Go…

Saroj Chaudhary Bala, Panchkula vs. ITO, Ward-4, Panchkula

ITA 635/CHANDI/2022[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…

Smt. Shankri Devi, Panchkula vs. ACIT, Panckula Circle, Panchkula

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

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…

Harmala, Chandigarh vs. ITO, Ward 1(1), Nangal

ITA 432/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

…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…

Amrinder Singh Khubber, Ambala vs. ITO, W-5, Ambala

ITA 1043/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh11 Nov 2025AY 2012-13

…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…

Sharath Kumar Reddy Sareddy, Wanaparthy, Mahabub Nagar vs. Income Tax Officer, Ward -1, Mahabubnagar

In the result, appeal filed by the assessee is dismissed

ITA 1096/HYD/2024[2022-23]Status: DisposedITAT Hyderabad20 Aug 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1096/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2022-23) Shri Sharath Kumar Reddy Vs. Income Tax Officer Sareddy, Wanaparthy Ward – 1 Mahbubnagar Mahbubnagar Pan:Hpwps0712H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/07/2025 घोषणा की तारीख/Pronouncement: 20/08/2025 आदेश/Order

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 115BSection 194BSection 58(4)

…hout doing violence to the language of the enactment. If the enactment is expressed in language which is fairly capable of either interpretation, it ought to be construed as prospective only." 37. In the case of CIT v. Scindia Steam Navigation Co. Ltd. [1961] 42 ITR 589, this Court held that as the liability to pay tax is computed according to the law in force at the beginning of the assessment year, i.e., the first day of April, any change in law affecting tax liability after that date though Page 12 of 17 ITA No 1096 of 2024 Sharath Kumar Reddy Sareddy made during the currency of the assessment year, unless…

Park Paradise, Vadodara vs. The Pr. CIT-1, Vadodara

In the result, the appeal filed by the assessee in ITA No

ITA 208/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2017-18

Bench: Smt. Annapurna Gupta, Accountant Member\nAnd Shri T.R. Senthil Kumar, Judicial Member\nITA Nos.207 & 208/Ahd/2022\nAssessment Year 2017-18\nPark Plaza\nNr. Saurabh Park,\nGotri-Samata, Road,\nGotri Vadodara\nGujarat-390021\nPAN: AAPFP6647K\nVs\nThe PCIT,\nVadodara-1,\nVadodara\nPark Paradise\nPlot No. 75,\nNr. Billa Bong School,\nVadsar, Vadodara\nGujarat-390010\nPAN: AASFP0787D\n(Appellant)\nVs\nThe PCIT,\nVadodara-1,\nVadodara\n(Respondent)\nAssessee Represented: Shri M.J. Shah, Adv. &\nS

Section 115BSection 133ASection 143(3)Section 69C

…etrospective effect The same is also supported by many other pronouncements of Hon. High Courts and also that of the Hon. Supreme Court like Kasimtharuvi Tea Estate Ltd. Vs. State of Kerala (1966) 60 ITR 262 and CIT Vs Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 Even the jurisdictional Hon. Gujarat High Court in case of AVANI EXPORTS & OTHERS VS COMMISSIONER OF INCOME TAX, RAJKOT & ORS GUJARAT (2012) 348 ITR 391 (GUJARAT) held that in case of substantive amendment, retrospective operation can be given only if it is for the benefit of the assessee but not in a case where it affects even a fewer section of…

Park Plaza, Vadodara vs. The Pr. CIT-1, Vadodara

In the result, the appeal filed by the assessee in ITA No

ITA 207/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2017-18

Bench: Smt. Annapurna Gupta, Accountant Member\nAnd Shri T.R. Senthil Kumar, Judicial Member\n\nITA Nos.207 & 208/Ahd/2022\nAssessment Year 2017-18\n\n| Park Plaza\n| Nr. Saurabh Park,\n| Gotri-Samata, Road,\n| Gotri Vadodara\n| Gujarat-390021\n| PAN: AAPFP6647K\n| Park Paradise\n| Plot No. 75,\n| Nr. Billa Bong School,\n| Vadsar, Vadodara\n| Gujarat-390010\n| PAN: AASFP0787D\n| (Appellant)\n\n| The PCIT,\n| Vadodara-1,\nVs Vadodara\n\n| Vs The PCIT,\n| Vadodara-1,\n| Vadodara\n| (Respondent)\n\nA

Section 115BSection 133ASection 143(3)Section 69C

…trospective effect The same is also supported by many other pronouncements of Hon. High Courts and also that of the Hon. Supreme Court like Kasimtharuvi Tea Estate Ltd. Vs. State of Kerala (1966) 60 ITR 262 and CIT Vs Scindia Steam Navigation Co. Ltd. (1961) 42 ITR 589 Even the jurisdictional Hon. Gujarat High Court in case of AVANI EXPORTS & OTHERS VS COMMISSIONER OF INCOME TAX, RAJKOT & ORS GUJARAT (2012) 348 ITR 391 (GUJARAT) held that in case of substantive amendment, retrospective operation can be given only if it is for the benefit of the assessee but not in a case where it affects even a fewer section of…

Jagdish Kumar Arora, Bhawanimandi vs. DCIT, Central Circle- Kota, Kota

In the result, the appeal of the assessee is allowed

ITA 1195/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Feb 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…cer under proceedings initiated u/s143(3)/154 of the Act .In support, the reliance was placed on Hon’ble Supreme Court decision in case of Karimtharuvi Tea Estate Ltd. vs. State of Kerala[1966]60ITR262(SC). Also refer CIT v/s Scindia Steam Navigation Co. Ltd. 42 ITR 589(SC). 10.4 The same was also decided in favour of assessee in following High Courts and Supreme Court decision. (i) The Assessing Officer has failed to appreciate and Consider that it is a settled proposition of law that legislations which modify accrued rights or which impose obligations or imposed new duties or attach a new disability have to be…

Silver Wings Life Spaces, Kota vs. DCIT Circle-1 Kota, Kota

In the result, the appeal of the assessee is allowed

ITA 511/JPR/2024[2017-18]Status: DisposedITAT Jaipur31 Jul 2024AY 2017-18

Bench: Learned Cit(A), Which Appeal Was Filed By The Assessee

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. A. S. Nehra(Addl. CIT)
Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…cer under proceedings initiated u/s143(3)/154 of the Act .In support, the reliance was placed on Hon’ble Supreme Court decision in case of Karimtharuvi Tea Estate Ltd. vs. State of Kerala[1966]60ITR262(SC). Also refer CIT v/s Scindia Steam Navigation Co. Ltd. 42 ITR 589(SC). 4.4 The same was also decided in favour of assessee in following High Courts and Supreme Court decision. (i) The Assessing Officer has failed to appreciate and Consider that it is a settled proposition oflaw that legislations which modify accrued rights or which impose obligations or imposed new duties or attach a new disability have to be t…

The Pr. Commissioner of Income Tax -Central-1 vs. Ojjus Medicare Pvt. Ltd

ITA/52/2024HC Delhi03 Apr 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…avoided without doing violence to the language of the enactment. If the enactment is expressed in language which is fairly capable of either interpretation, it ought to be construed as prospective only." In CIT v. Scindia Steam Navigation Co. Ltd. [1961] 42 ITR 589 (SC) ; AIR 1961 SC 1633, it was held that as the liability to pay tax is computed according to the law in force at the beginning of the assessment year, i.e., the first day of April, any change in law upsetting the position and imposing tax liability after that date, even if made during the currency of the assessment year, unless specificall…

Shri Bimal Paul, Silchar vs. Income Tax Officer, Ward-1, Silchar

In the result, both the appeals of the assessee are dismissed

ITA 8/GTY/2016[2011-12]Status: DisposedITAT Guwahati06 Oct 2023AY 2011-12

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 & Assessment Year: 2011-12 Bimal Paul, Income Tax Officer, Ward-1, Prop. M/s. Lokenath Silchar, Assam Enterprise Rice Market, Vs. Fatak Bazar, Silchar- 788001, Assam (PAN: AJMPP9568K) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri Arun Bhowmick, JCIT Date of Hearing : 17.07.2023 Date of Pronouncement : 06.10.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Both the captioned appeals fi…

Shri Bimal Paul, Silchar vs. Income Tax Officer, Ward-1, Silchar

In the result, both the appeals of the assessee are dismissed

ITA 211/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Oct 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 & Assessment Year: 2011-12 Bimal Paul, Income Tax Officer, Ward-1, Prop. M/s. Lokenath Silchar, Assam Enterprise Rice Market, Vs. Fatak Bazar, Silchar- 788001, Assam (PAN: AJMPP9568K) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri Arun Bhowmick, JCIT Date of Hearing : 17.07.2023 Date of Pronouncement : 06.10.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Both the captioned appeals fi…