Keshavlal Jethalal Shah v. Mohanlal Bhagwandas & Anr.

3 SCR 623Reported decision1968#12583 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2014 to 2025.

Sections most often in play

Section 143(3)Section 40A(7)Section 139(1)Section 143(1)Section 154 Section 250 Section 36(1)(va)Section 43B

Issues it is cited on

section 143(1)(a)section 139(1)section 139 section 15 section 13 prescribed person section 250 section 143(3)india nfac total income

Judgments citing Keshavlal Jethalal Shah v. Mohanlal Bhagwandas & Anr.

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)

…to force, the amending Act also will be part of the existing law." The above summing up is factually based on the judgments of this Court as well as English decisions. A Constitution Bench of this Court in Keshavlal Jethalal Shah v. Mohanlal Bhagwandas [1968] 3 SCR 623 , while considering the nature of amendment to Section 29(2) of the Page 11 of 17 ITA No 1096 of 2024 Sharath Kumar Reddy Sareddy Bombay Rents, Hotel and Lodging House Rates Control Act as amended by Gujarat Act 18 of 1965, observed as follows: "The amending clause does not seek to explain any pre- existing legislation which was ambiguous or defe…

M/S Pramod Telecom Pvt.Ltd., Lucknow vs. DCIT/ACIT-3, Lucknow

In the result, in ITA. No

ITA 243/LKW/2022[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

…retrospective nature of these amendments, the ld. CIT(A) quoted from the Hon’ble Supreme Court decision in the case of CIT vs. Poddar Cement Pvt. Ltd. and Ors (1997) 226 ITR 625 (SC), the judgment in Keshavlal Jethalal Shah vs Mohanlal Bhagwandas & Anr (1968) 3 SCR 623 and the Hon’ble Supreme Court judgment in the case of CIT-1, Ahmedabad vs. Gold Coin Health Food Pvt. Ltd., (2018) 9 SCC 622. He also quoted from the decision of the Hon’ble Supreme Court in the case of Zile Singh vs. State of Haryana (2004) 8 SCC 1 and the decisions of the Hon’ble Supreme Court in the case of Union of India vs. S. Muthyam Reddy (1…

M/S Pramod Telecom Pvt.Ltd., Lucknow vs. DCIT/ACIT-3, Lucknow

In the result, in ITA. No

ITA 242/LKW/2022[2018-19]Status: DisposedITAT Lucknow19 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

Karnataka Chinmaya Seva Trust, Bengaluru vs. DCIT-(Exemptions) Circle-1, Bangalore

In the result, appeal filed by the assessee is allowed

ITA 1267/BANG/2024[2016-17]Status: DisposedITAT Bangalore14 May 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessmentyear:2016-17

For Appellant: Sri N. Suresh, A.RFor Respondent: Ms. Neha Sahay, D.R

Section 250Section 253(5)

…ce, the amending Act also will be part of the existing law." The above summing up is factually based on the judgments of this Court as well as English decisions. A Constitution Bench of this Court in Keshavlal Jethalal Shah v. Mohanlal Bhagwandas & Anr.[1968] 3 SCR 623 , while considering the nature of amendment to Section 29(2) of the Bombay Rents, Hotel and Lodging House Rates Control Act as amended by Gujarat Act 18 of 1965, observed as follows: "The amending clause does not seek to explain any pre-existing legislation which was ambiguous or defective. The power of the High Court to entertain a petition for ex…

Income Tax Officer Ward-1(1)(2), Bangalore vs. M/S Atria Hydel Power Limited, Bangalore

In the result, ITA Nos.534 to 556/Bang/2018 and CO Nos

ITA 114/BANG/2019[2010-11]Status: DisposedITAT Bangalore28 Aug 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Years : 2010-11 Income-Tax Officer, Vs. M/S. Atria Hydel Power Ltd., Ward - 1(1)(2), #1, Palace Road, Bengaluru. Bangalore-560 001. Pan : Aacca 3754 E Appellant Respondent

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Vikas Suryavamshi, Addl. CIT(DR)(ITAT), Bengaluru

Section 115Section 115JSection 143(3)Section 211(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment Years : 2010-11 Income-Tax Officer, Vs. M/s. Atria Hydel Power Ltd., Ward - 1(1)(2), #1, Palace Road, Bengaluru. Bangalore-560 001. PAN : AACCA 3754 E APPELLANT RESPONDENT Revenue by : Shri. Vikas Suryavamshi, Addl. CIT(DR)(ITAT), Bengaluru Assessee by : Shri. V. Srinivasan, Advocate Date of hearing : 10.07.2019 Date of Pronouncement : 28.08.2019 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of CIT(A) - 7, Banga…

M/S Atria Power Corproation Ltd., Bangalore vs. ITO, Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1394/BANG/2013[2010-11]Status: DisposedITAT Bangalore22 Dec 2017AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodiaassessment Year : 2010-11

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri H.L. Sowmya Achar, Addl. CIT(DR)(ITAT), Bengaluru

Section 115JSection 211Section 234Section 80I

…force, the amending Act also will be part of the existing law." The above summing up is factually based on the judgments of this Court as well as English decisions. A Constitution Bench of this Court in Keshavlal Jethalal Shah v. MohanlalBhagwandas&Anr.(1968) 3 SCR 623, while considering the nature of amendment to Section 29(2) of the Bombay Rents, Hotel and Lodging House Rates Control Act as amended by Gujarat Act 18 of 1965, observed as follows: "The amending clause does not seek to explain any pre-existing legislation which was ambiguous or defective. The power of the High Court to entertain a petition for exe…

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

…rce, the amending Act also will be part of the existing law.” The above summing up is factually based on the judgments of this Court as well as English decisions. A Constitution Bench of this Court in KeshavlalJethalal Shah v. MohanlalBhagwandas&Anr.( 1968) 3 SCR 623, while considering the nature of amendment to Section 29(2) of the Bombay Rents, Hotel and Lodging House Rates Control Act as amended by Gujarat Act 18 of 1965, observed as follows: “The amending clause does not seek to explain any pre-existing legislation which was ambiguous or defective. The power of the High Court to entertain a petition for exe…

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

…amendment to Section 29(2) of the Bombay Rents, Hotel and Lodging House Rates Control Act as amended by Gujarat Act 18 of 1965, observed as follows: “The amending clause does not seek to explain any pre-existing legislation which was 8 (1968) 3 SCR 623 Civil Appeal No.________ of 2014 & connected matters Page 39 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page 40 JUDGMENT ambiguous or defective. The power of the High Court to entertain a petition for exercising revisional juris-diction was before the amendment derived from s. 115, Code of Civil Procedure, and th…