Howrah Municipal Corporation &Ors. v. Ganges Rope Co. Ltd. &Ors.

1 SCC 663Reported decision2004#10916 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 11Section 12ASection 12AASection 143(1)Section 143(3)Section 147Section 148Section 154

Judgments citing Howrah Municipal Corporation &Ors. v. Ganges Rope Co. Ltd. &Ors.

Sri Kanaka Mahalakshmi Ammavari Temple, Burujupeta vs. CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 358/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam29 Apr 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.358/Viz/2024 (िनधा"रण वष"/ Assessment Year: 2015-16) Sri Kanaka Mahalakshmi Ammavari Temple V. Centralized Processing Center D.No. 22-71-26/B, Skml Temple Bangalore. Kotha Road, Burujupeta Visakhapatnam – 530001, Andhra Pradesh [Pan: Aaajs1861M] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

Section 11Section 143(1)Section 154Section 65

…t proceedings have reached to the finality and, therefore, in view of the change in law, the beneficial legislation should be applied to the benefit of the assessee. Even otherwise, in the matter of Howrah Municipal Corpo ration v. Ganges Rope Co. Ltd. [2004] 1 SCC 663 it has been held by the honourable Supreme Court that if there is a change in law during the pendency of the appeal, the change in law should be made applicable and should be applied to the pending appeals. In the present case the appeal is pending before the Tribunal for the year 2007-08 and there is a change in law with effect from October 1, 201…

M/S. Leh Nutrition Project, Leh Ladkh vs. The Dy. Commissioner of Income-Tax, Srinagar

In the result, the appeal of the assessee is allowed

ITA 364/ASR/2014[2010-11]Status: DisposedITAT Amritsar16 Nov 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Tarun Bansal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 12ASection 12A(2)Section 143(3)

…The above said case law has not discussed : (i) CIT vs. Calcutta Exports Company (2018) 404 ITR 654 (SC) dtd. 24-04-18 In the above referred Allahabad HC order is dtd. 06-08-19 (ii) Howrah Municipal Corpration & Ors. Vs Gangis Rope Co. Ltd. & Ors. (2004) 1 SCC 663 (iii) In the above case of Allahabad HC order, the case of Supreme Court, as mentioned above was not discussed, indicating beneficial change in law during the pendency of the appeal, the change in law should be applied to pending appeals also. This case of Supreme Court was discussed by jurisdictional bench in the following case law. Sh. Vishwa M…

M/S Lord Mahavira Homeop[Athic Medical College & Hospital, Ludhiana vs. Income Tax Officer Ward- ( Exemptions), Jalandhar

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 139/ASR/2020[2015-16]Status: DisposedITAT Amritsar21 Sept 2021AY 2015-16

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

…s have reached to the finality and, therefore, in view of the change in law, the beneficial legislation should be applied to the benefit of the assessee. Even otherwise, in the matter of Howrah Municipal Corporation &Ors. v. Ganges Rope Co. Ltd. &Ors., (2004) 1 SCC 663 it has been held by the Hon’ble Supreme Court that if there is a change in law during the pendency of the appeal, the change in law should be I.T.A Nos. 383, 139 & 125/ASR/2018 & 2020 24 made applicable and should be applied to the pending appeals. In the present case the appeal is pending before the Tribunal for the year 2007-08 and there is a ch…

M/S Lord Mahavir Homeopathic Medical Collage & Hospital, Ludhiana vs. Income Tax Officer Ward- ( Exemptions), Jalandhar

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 125/ASR/2020[2016-17]Status: DisposedITAT Amritsar21 Sept 2021AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

…s have reached to the finality and, therefore, in view of the change in law, the beneficial legislation should be applied to the benefit of the assessee. Even otherwise, in the matter of Howrah Municipal Corporation &Ors. v. Ganges Rope Co. Ltd. &Ors., (2004) 1 SCC 663 it has been held by the Hon’ble Supreme Court that if there is a change in law during the pendency of the appeal, the change in law should be I.T.A Nos. 383, 139 & 125/ASR/2018 & 2020 24 made applicable and should be applied to the pending appeals. In the present case the appeal is pending before the Tribunal for the year 2007-08 and there is a ch…

Lord Mahavira Homoeophatic Medical College and Hospital, Ludhiana vs. Income Tax Officer (Exemptions), Jalandhar

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 383/ASR/2018[2014-15]Status: DisposedITAT Amritsar21 Sept 2021AY 2014-15

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

…s have reached to the finality and, therefore, in view of the change in law, the beneficial legislation should be applied to the benefit of the assessee. Even otherwise, in the matter of Howrah Municipal Corporation &Ors. v. Ganges Rope Co. Ltd. &Ors., (2004) 1 SCC 663 it has been held by the Hon’ble Supreme Court that if there is a change in law during the pendency of the appeal, the change in law should be I.T.A Nos. 383, 139 & 125/ASR/2018 & 2020 24 made applicable and should be applied to the pending appeals. In the present case the appeal is pending before the Tribunal for the year 2007-08 and there is a ch…

Sh. Vishwa Mitter Sekhri Charitable Society, Batala vs. The Income Tax Officer, (Exemption), Amritsar

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

…have reached to the finality and, therefore, in view of the change in law, the beneficial legislation should be applied to the benefit of the assessee. Even otherwise, in the matter of Howrah Municipal Corporation & Ors. v. Ganges Rope Co. Ltd. & Ors., (2004) 1 SCC 663 it has been held by the Hon’ble Supreme Court that if there is a change in law during the pendency of the appeal, the change in law should be made applicable and should be applied to the pending appeals. In the present case the appeal is pending before the Tribunal for the year 2007-08 and there is a change in law with effect from 1.10.2014. Theref…

M/S. Mahasakti Foundation, Kalahandi vs. ACIT, Sambalpur

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

ITA 134/CTK/2015[2007-08]Status: DisposedITAT Cuttack06 Jun 2017AY 2007-08

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 11Section 12ASection 147Section 194ASection 201(1)Section 40

…have reached to the finality and, therefore, in view of the change in law, the beneficial legislation should be applied to the benefit of the assessee. Even otherwise, in the matter of Howrah Municipal Corporation & Ors. v. Ganges Rope Co. Ltd. & Ors., (2004) 1 SCC 663 it has been held by the Hon'ble Supreme Court that if there is a change in law during the pendency of the appeal, the change in law should be made applicable and should be applied to the pending appeals. In the present case the appeal is pending before the Tribunal for the year 2007-08 and there is a change in law with effect from 1.10.2014. Theref…

The Pr. Commissioner of Income Tax-4 vs. Ge Money Financial Services Pvt. Ltd

ITA/224/2017HC Delhi10 Apr 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 10A(2)(c)

…dment in the Rules, the pending application is to be governed by the amended Rules. A party will have no vested right under the earlier Rules. Thus, Supreme Court in the case Howrah Municipal Corpn. and Others Versus Ganges Rope Co. Ltd. and Others, (2004) 1 SCC 663 has held as follows: ―29. It has been urged very forcefully that the sanction has to be granted on the basis of the Building Rules prevailing at the time of submission of the application for sanction. In the case of Usman Gani [(1992) 3 SCC 455] the High Court negatived a similar contention and this Court affirmed the same by observing thus:…

Pr Commissioner of Income Tax - 9 vs. M/S Ufo Moviez Inida Ltd

ITA/625/2016HC Delhi17 Oct 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

…or a gratuity. It not only creates a right to payment of gratuity but also lays down the principles for quantification thereof as also the conditions on which he may be denied therefrom. As noticed hereinbefore, sub-section (6) of Section 4 of the (2007) 1 SCC 663 Act contains a non obstante clause vis-à-vis sub- section (1) thereof. As by reason thereof, an accrued or vested right is sought to be taken away, the conditions laid down thereunder must be fulfilled. The provisions contained therein must, therefore, be scrupulously observed. Clause (a) of sub-section (6) of Section 4 of the Act speaks of…

Howrah Municipal Corporation &Ors. v. Ganges Rope Co. Ltd. &Ors. (1 SCC 663) — Cited in 9 Judgments | BharatTax