CIT v. Vatika Township (P.) Ltd.

49 Taxmann.com 249Supreme Court of India2014#266 most cited

What is CIT v. Vatika Township (P.) Ltd. authority for?

Legislation is ordinarily presumed not to have retrospective operation, especially for taxing statutes unless explicitly stated or when intended to remove hardship for the assessee. The decision clarifies the principles for determining whether an amendment to a taxing statute applies prospectively or retrospectively, distinguishing between clarificatory and substantive amendments.

294

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Vatika Township · Vatika Township P Ltd · retrospective application · prospective application · taxing statute amendment · Section 113 proviso · Section 115BBE · clarificatory amendment · substantive amendment · undue hardship · Income-tax Act 1961 · search assessment surcharge

Also reported as

227 Taxmann 121314 ITR 338

Sections most often in play

Section 143(3)Section 250Section 143(2)Section 142(1)Section 50CSection 143(1)Section 43CASection 1961
Read the full judgment

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. Vatika Township (P.) Ltd.

Seth Anandram Jaipuria Education Society, Ghaziabad vs. JCIT, Ghaziabad

In the result appeals of the assessee are allowed

ITA 250/DEL/2017[2011-12]Status: DisposedITAT Delhi21 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi and Shri Satyajit Goel, CAFor Respondent: Shri S.S. Rana, CIT(DR)
Section 11Section 12ASection 2(15)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 250 & 251/Del/2017 Asstt. Years: 2011-12 & 2012-13 Seth Anandram Jaipuria ACIT, Exemption Circle Education Society Ghaziabad Vs. Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P (Appellant) (Respondent) Asstt. Year 2014-15 Seth Anandram Jaipuria JCIT, Range-2, Education Society Vs. Ghaziabad Seth Anand Ram Jaipuria School, Sector -14C, Vasundhara, Ghaziabad Uttar Pradesh. PAN AAAAS0860P Assessee by: Shri R.S. Singhvi and…

Asstt. Commr. of Income Tax, Cen. Cir.-2, Rajkot vs. Ravichandra V. Mehta, Rajkot

In the result, appeals of the assessee are allowed

ITA 450/RJT/2017[1996-97]Status: DisposedITAT Rajkot25 Feb 2019AY 1996-97

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri Deepak R. ShahFor Respondent: Shri Jitendrakumar, CIT-DR
Section 132(4)Section 143(3)Section 147Section 148Section 149Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by Nos. Year (s) Appellant vs. Respondent Appellant Respondent 1. 409/RJT/2017 1996-97 Ravichandra DCIT/ACIT V.Mehta Central Circle2 7th Floor,Mansarovar Rajkot Apartments Royal Park-6 Kalawad Road Rajkot-360 001 PAN:ALOPM4962A 2. 450/RJT/2017 1996-97 by Revenue by Assessee 3. 410/RJT/2017 1997-98 by Assessee by Revenue 4. 451/RJT/2017 1997-98 by Revenue by Assessee Assessee by : Shri De…

Ravichandra V. Mehta, Rajkot vs. Asstt. Commr. of Income Tax, Cen. Cir.-2, Rajkot

In the result, appeals of the assessee are allowed

ITA 409/RJT/2017[1996-97]Status: DisposedITAT Rajkot25 Feb 2019AY 1996-97

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri Deepak R. ShahFor Respondent: Shri Jitendrakumar, CIT-DR
Section 132(4)Section 143(3)Section 147Section 148Section 149Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by Nos. Year (s) Appellant vs. Respondent Appellant Respondent 1. 409/RJT/2017 1996-97 Ravichandra DCIT/ACIT V.Mehta Central Circle2 7th Floor,Mansarovar Rajkot Apartments Royal Park-6 Kalawad Road Rajkot-360 001 PAN:ALOPM4962A 2. 450/RJT/2017 1996-97 by Revenue by Assessee 3. 410/RJT/2017 1997-98 by Assessee by Revenue 4. 451/RJT/2017 1997-98 by Revenue by Assessee Assessee by : Shri De…

Dinar Umeshkumar More, Nashik vs. Income-Tax Officer

In the result, the appeal is allowed for statistical purposes

ITA 1503/PUN/2015[2011-12]Status: DisposedITAT Pune25 Jan 2019AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…CIT Vs. Rajiv Bhatara (2009) 310 ITR 105 (SC) by holding the proviso u/s.113 to be retrospective in nature. Once again, this 15 Dinar Umeshkumar More issue came up for consideration before the Hon’ble Supreme Court in CIT Vs. Vatika Township (P) Ltd. (2009) 314 ITR 338 (SC). 367 ITR 466 (SC) came to consider this issue. It has been laid down in this decision that ordinarily legislation is presumed not to be intended to have a retrospective operation as the law passed today cannot apply to the events of the past. Their Lordships of the Constitution bench further observed that a legislation which imposes new o…

ITO, Ward - 31(4), Kolkata vs. Smt. Sancheta Adhikary, Kolkata

In the result, appeal of the revenue is dismissed

ITA 1483/KOL/2017[2013-14]Status: DisposedITAT Kolkata29 Jun 2018AY 2013-14

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

Section 142(1)Section 143(2)Section 56(2)(vii)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, JM & Shri M.Balaganesh, AM] I.T.A. No. 1483/Kol/2017 Assessment Years: 2013-14 Income-tax Officer, Wd-31(4), Kolkata. Vs. Smt. Sancheta Adhikary (PAN: AEZPA9067J) Appellant Respondent Date of Hearing 21.06.2018 Date of Pronouncement 29.06.2018 For the Appellant Shri A. Bhattacharjee, Addl. CIT For the Respondent Shri M. D. Shah, AR ORDER Per Shri A.T.Varkey, JM This appeal preferred by the Revenue is agains…

Sri Sai Durga Housing Estates, Vijayawada vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

In the result, the appeals filed by the assessee are allowed

ITA 3/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri C. Subrahmanyam, ARFor Respondent: Shri V. Appala Raju, DR
Section 200(3)Section 200ASection 234E

…ITA Nos.2&3 /Vizag/2018 Sri Sai Durga Housing Estates, Vijayawada आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. . . . सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2&3/Vizag/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Sri Sai Durga Housing Estates ACIT, Central Processing Vijayawada Cell-TDS Ghaziabad [PAN No.ABQFS0830H] (अपीलाथ' / Appellant) (()याथ' / Respondent) अपीलाथ" क" ओर से / Appel…

Sri Sai Durga Housing Estates, Vijayawada vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

In the result, the appeals filed by the assessee are allowed

ITA 2/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri C. Subrahmanyam, ARFor Respondent: Shri V. Appala Raju, DR
Section 200(3)Section 200ASection 234E

…ITA Nos.2&3 /Vizag/2018 Sri Sai Durga Housing Estates, Vijayawada आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. . . . सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2&3/Vizag/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Sri Sai Durga Housing Estates ACIT, Central Processing Vijayawada Cell-TDS Ghaziabad [PAN No.ABQFS0830H] (अपीलाथ' / Appellant) (()याथ' / Respondent) अपीलाथ" क" ओर से / Appel…

ACIT, New Delhi vs. Sh. Sajjan Singh, Rajasthan

In the result appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 6640/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Jan 2018AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiacit, Vs. Shri Sajjan Singh, Central Circle-17, F-180, C-Scheme, Room No. 103, First Floor, Subhash Nagar, Jaipur, Hall No. 1,Ara Centre, E-2, Pan:Apfps5687B Jhandewalan, New Delhi (Appellant) (Respondent)

For Appellant: Shri Sajjan Kr Tulisiyan, AdvFor Respondent: Ms. Ashima Neb, Sr. DR
Section 132(4)Section 132bSection 143(1)(a)Section 143(3)Section 153ASection 154Section 234B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ACIT, Vs. Shri Sajjan Singh, Central Circle-17, F-180, C-Scheme, Room No. 103, First Floor, Subhash Nagar, Jaipur, Hall No. 1,ARA Centre, E-2, PAN:APFPS5687B Jhandewalan, New Delhi (Appellant) (Respondent) CO No. 50/Del/2017 (In ITA No. 6640/Del/2016) (Assessment Year: 2012-13) Shri Sajjan Singh, Vs. ACIT, F-180, C-Scheme, Central Circle-17, Subhash Nagar, Jaipur, Room No. 103, First Floor, PAN:APFPS5687B Hall No. 1, ARA Centre, E- 2, Jhandewalan, New Delhi (Appella…

M/S. Samikaran Learning Pvt. Ltd., Delhi vs. DCIT, Delhi

The appeals of the assessee are allowed

ITA 4051/DEL/2016[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

…आयकर अपील"य अ"धकरण, "द"ल", "यायपीठ, ‘जी’,"द"ल"। IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”, DELHI "ी एन.के. सैनी, लेखा सद"य एवं "ी जो"ग"दर "संह, "या"यक सद"य, के सम! Before Shri N.K. Saini, Accountant Member and Shri Joginder Singh, Judicial Member, ITA Nos.4050 to 4054/Del/2016 Assessment Years: 2014-15 & 2015-16 M/s Samikaran Learning TDS Officer, Private Limited, Aayakar Bhavan, बनाम/ S-533, 3rd Floor, Laxmi Nagar, Vs. Greater Kailash, Part-2, Delhi-110092 Delhi-110048 ("नधा%&रती /Assessee) (राज"व /Revenue) P.A. No.-AANCS5912R Shri S.S. Rana CIT-DR राज"व क" ओर से / Revenue by "नधा%&रती क" ओर से…

M/S. Samikaran Learning Pvt. Ltd., Delhi vs. DCIT, Delhi

The appeals of the assessee are allowed

ITA 4050/DEL/2016[2015-16 (F.Y. 2014-15)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

…आयकर अपील"य अ"धकरण, "द"ल", "यायपीठ, ‘जी’,"द"ल"। IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”, DELHI "ी एन.के. सैनी, लेखा सद"य एवं "ी जो"ग"दर "संह, "या"यक सद"य, के सम! Before Shri N.K. Saini, Accountant Member and Shri Joginder Singh, Judicial Member, ITA Nos.4050 to 4054/Del/2016 Assessment Years: 2014-15 & 2015-16 M/s Samikaran Learning TDS Officer, Private Limited, Aayakar Bhavan, बनाम/ S-533, 3rd Floor, Laxmi Nagar, Vs. Greater Kailash, Part-2, Delhi-110092 Delhi-110048 ("नधा%&रती /Assessee) (राज"व /Revenue) P.A. No.-AANCS5912R Shri S.S. Rana CIT-DR राज"व क" ओर से / Revenue by "नधा%&रती क" ओर से…

Kolkata Metropolitan Development Authority, Kolkata vs. J.C.I.T Range - 50, Kolkata

In the result, the appeals of the assessee in ITA Nos

ITA 724/KOL/2013[2007-08]Status: DisposedITAT Kolkata18 Aug 2017AY 2007-08

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

For Appellant: Shri J.P. Khaitan, Sr. Counsel of AssesseeFor Respondent: Shri Anand R. Baiwar, CIT
Section 12ASection 143(3)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri A.T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -vs- C.I.T.-XVII, Kolkata [PAN: AAALK 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -vs- J.C.I.T., Kolkata [PAN: AAALK 0714 F] (Appellant) (Respondent) For the Appellant : Shri J.P. Khaitan, Sr. Counsel of Assessee For the Respondent : Shri Anand R. Baiwar, CIT Date of Hearing : 09.0…

Kolkata Metropolitan Development Authority, Kolkata vs. J.C.I.T Range - 50, Kolkata

In the result, the appeals of the assessee in ITA Nos

ITA 723/KOL/2013[2006-07]Status: DisposedITAT Kolkata18 Aug 2017AY 2006-07

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

For Appellant: Shri J.P. Khaitan, Sr. Counsel of AssesseeFor Respondent: Shri Anand R. Baiwar, CIT
Section 12ASection 143(3)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri A.T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -vs- C.I.T.-XVII, Kolkata [PAN: AAALK 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -vs- J.C.I.T., Kolkata [PAN: AAALK 0714 F] (Appellant) (Respondent) For the Appellant : Shri J.P. Khaitan, Sr. Counsel of Assessee For the Respondent : Shri Anand R. Baiwar, CIT Date of Hearing : 09.0…

Akash Enterprise, Thane vs. I.T.O. Ward-4(1), Thane

The appeal of the Revenue is dismissed

ITA 4489/MUM/2012[2007-08]Status: DisposedITAT Mumbai27 Apr 2017AY 2007-08

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2007-08 M/S Akash Enterprises, Income Tax Officer, Shop No.27/A, Bldg. No.1, Ward-4(1), बनाम/ Akashganga Apts. 02Nd Floor Vs. Shriprastha Complex, Qureshi Mansion, Nallasopara (W), Tal Vasai, Gokhale Road, Dist-Thane-401203 Thane Pan No.Aalfa4071C ("नधा"रती /Assessee) (राज"व /Revenue) Assessment Year-2007-08 Income Tax Officer, M/S Akash Enterprises, Ward-4(1), Shop No.27/A, Bldg. बनाम/ 02Nd Floor, No.1, Akashganga Apts. Vs. Qureshi Mansion, Shriprastha Complex, Gokhale Road, Nallasopara (W), Tal Thane Vasai, Dist-Thane- 401203 Pan No.Aalfa4071C (राज"व /Revenue) ("नधा"रती /Assessee) M/S Akash Enterprises.

Section 147Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ’ ’ ’ ’ ए, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जोिग"दर "सह जोिग"दर "सह जोिग"दर "सह, , , , "याियक सद"य जोिग"दर "सह "याियक सद"य "याियक सद"य एवं "याियक सद"य "ी राजे"", लेखा सद"य, के सम" । Before Shri Joginder Singh, Judicial Member and Shri Rajendra, Accountant Member Assessment Year-2007-08 M/s Akash Enterprises, Income Tax Officer, Shop No.27/A, Bldg. No.1, Ward-4(1), बनाम/ Akashganga Apts. 02nd Floor Vs. Shriprastha Complex, Qureshi Mansion, Nallasopara (W), Tal Vasai, Gokhale Road, Dist-Thane-401203 Thane PAN No.AALFA4071C ("नधा"रती /Assesse…

DCIT, Dehradun vs. Sh. Ramesh Batta, Dehradun

In the result, the Cross

ITA 3966/DEL/2013[2007-08]Status: DisposedITAT Delhi29 Mar 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Ms. Suchitra Kambleassessment Year : 2007-08 Dcit, Central Circle, Ramesh Batta, Dehradun. Vs. 81/210, Kaulagarh Road, Dehradun.

Section 139Section 142(1)Section 143(2)Section 143(3)Section 153A(1)(a)Section 153A(1)(b)Section 288ASection 292CSection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2007-08 DCIT, Central Circle, Ramesh Batta, Dehradun. Vs. 81/210, Kaulagarh Road, Dehradun. PAN : ABGPB 1527 N (Appellant) (Respondent) C.O. No.242/Del/2013 (In ITA No.3966/Del/2013) Assessment Year : 2007-08 Ramesh Batta, DCIT, Central Circle, 81/210, Kaulagarh Road, Dehradun. Vs. Dehradun. PAN : ABGPB 1527 N (Appellant) (Respondent) : Department by Shri S. S. Rana, CIT(DR) : Assessee by Shri Salil Kapoor & Shri Sumit Lalchandani, Adv. Dat…