In\nSedco Forex International Drilling Inc. v. CIT

279 ITR 310Supreme Court of India2005#909 most cited
116

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2007 to 2026.

Sections most often in play

Section 14ASection 143(3)Section 143(2)Section 142(1)Section 56(2)(viii)Section 10(37)Section 143(1)Section 145B(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 In\nSedco Forex International Drilling Inc. v. CIT

Samay Singh, Yamunanagar vs. ITO-Ward (5), Yamunanagar

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

Rajbir Singh, Vill. Garhi Banjara vs. ITO, Ward-3, Yamunanagar

ITA 208/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

Baljit Singh, Ambala City vs. Income Tax Officer, Ward-1, Ambala

ITA 176/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon’ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

Jagpal Singh, Chandigarh vs. Income Tax Officer, Ward 5(5), Chandigarh

ITA 1184/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon’ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

Sh. Tej Ram, Chandigarh vs. ITO, Ward -5, Panchkula

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

Avtar Singh, Village Manakpur Thakur Dass vs. ITO Ward-1, Income Tax Office

ITA 656/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

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: Shri Suraj Bhan Nain, Advocate

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

Income Tax Officer, Ward-5(5), Chandigarh vs. Avtar Singh, Village- Kaimbwala

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon’ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon’ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

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

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

Sh. Ram Lal, Chandigarh vs. ITO, Ward-6(1), Chandigarh

ITA 317/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…

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

…various provisions of law, as mentioned herein above. 61. Equally, the principle is well-settled that a judicial interpretation continues to apply only until the Legislature steps in and amends the law. In Sedco Forex International Drilling Inc. v. CIT (2005) 279 ITR 310 (SC), the Hon'ble Supreme Court held that judicial interpretation stands superseded when the statutory provision is subsequently amended prospectively. It was held asunder:- 12. In our view the 1999 Explanation could not apply to assessment years for the simple reason that it had not come into effect then. Prior to introducing the 1999 Explanatio…