Govind Das v. ITO

103 ITR 123Supreme Court of India1976#1379 most cited

What is Govind Das v. ITO authority for?

Taxing provisions imposing new liabilities or affecting substantive rights are presumed to operate prospectively unless the statute expressly or necessarily implies retrospective application. Retrospective operation is generally not given if it impairs existing rights, creates new obligations, or imposes new liabilities, except for procedural matters.

83

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2025.

Also referred to as

Govind Das v. ITO · 103 ITR 123 · prospective operation · retrospective application · statutory interpretation · taxing provisions · new liability · fiscal amendments · Section 171(6) · Income Tax Act

Sections most often in play

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

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 Govind Das v. ITO

Bses Rajdhani Power Ltd., New Delhi vs. ACIT, New Delhi

The appeal is partly allowed

ITA 3688/DEL/2011[2005-06]Status: DisposedITAT Delhi05 Oct 2015AY 2005-06

Bench: Shri I.C. Sudhir & Shri Inturi Rama Rao Assessment Year : 2005-06 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2005-06 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year : 2006-07 Bses Rajdhani Power Ltd., Vs. Assistant Cit, Bses Bhawan, Nehru Place, Circle-3(1), New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent) Assessment Year: 2006-07 Deputy Cit, Vs. Bses Rajdhani Power Ltd., Circle 3(1), Bses Bhavan, Nehru Place, New Delhi. New Delhi. (Pan: Aagcs3187H) (Appellant) (Respondent)

Section 154

…necessary implication retrospective. (See Controller of Estate Duty Gujarat-I v. M.A. Merchant 1989 Supp (1) SCC 499. We would also like to reproduce hereunder the following observations made by this Court in the case of Govinddasv. Income-tax Officer (1976) 1 SCC 906, while holding Section 171 (6) of the Income- Tax Act to be prospective and inapplicable for any assessment year prior to 1st April, 1962, the date on which the Income Tax Act came into force: “11. Now it is a well settled rule of interpretation hallowed by time and sanctified by judicial decisions that, unless the terms of a statute expressly so p…

Commr.of Income Tax-I, New Delhi vs. Vatika Township P.Ltd

Appeals of the assessees are allowed deleting the surcharge levied by the

C.A. No.-008750-008750 - 2014Supreme Court15 Sept 2014
Section 113Section 132Section 154Section 158B

…ssment year prior to 1st April, 1962, the date on which the Income Tax Act came into force: “11. Now it is a well settled rule of interpretation hallowed by time and sanctified by judicial decisions that, 9 1989 Supp (1) SCC 499 10 (1976) 1 SCC 906 Civil Appeal No.________ of 2014 & connected matters Page 40 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page 41 JUDGMENT unless the terms of a statute expressly so provide or necessarily require it, retrospective operation should not be given to a statute so as to take away or impair an existing right or create a new…

The Commissioner of Income Tax vs. M/s. Laila Impex

ITTA/473/2012HC Telangana09 Jul 2013