Prithvi Cotton Mills Ltd. v. Broach Borough Municipality (79 ITR 136)

Dy CIT CC 6(4), Mumbai vs. Shri. Suryakant C Suchak, Bangalore

In the result, appeal by the Revenue is dismissed

ITA 965/MUM/2020[1999-2000]Status: DisposedITAT Mumbai06 Apr 2023AY 1999-2000

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसुं. 965/भ ुं/2020 (यन.ि.1999-2000) Dy. Commissioner Of Income Tax, Central Circle – 6(4),Mumbai, Room No.1925, 19Th Floor, Air India Building, Nariman Point, Mumbai 400 021. ...... अऩीराथी/Appellant फनाभ Vs. Shri Suryakant C. Suchak, 231, Krishna, 32-A Cross, 7Th Block, Jaynagar, Bangalore – 560 070. ..... प्रयििादी/Respondent Pan:Apjps-8359-A अऩीराथी द्िाया/ Appellant By : Smt. Esther Ninghauvung Hanghal प्रयििादी द्िाया/Respondent By : Shri Dilip Thakkar स निाई की यिधथ/ Date Of Hearing : 10/01/2023 घोषणा की यिधथ/ Date Of Pronouncement : 06/04/2023 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-54, Mumbai *In Short ‘The Cit(A)’+ Dated 26/11/2019, For Assessment Year 1999-2000. 2 2. The Revenue In Its Appeal Has Assailed The Order Of Cit(A) On Following Grounds:

For Appellant: Smt. Esther Ninghauvung HanghalFor Respondent: Shri Dilip Thakkar

Section 132Section 143(3)Section 148Section 149Section 149(1)Section 149(1)(c)Section 69

…ght to procedure; and that procedural amendments can be given effect any time, even in ongoing proceedings. 17. This court is of the opinion that there is no merit in the revenue's contention. In Prithvi Cotton Mills Ltd. v. Broach Borough Municipality [1971] 79 ITR 136 (SC), examined the validity of the retrospective amendment of a statute in light of Article 19(1)(g) of the Constitution of India, i.e. a fundamental right to practice any profession, or to carry on any occupation, trade or business. The court said: "In testing whether a retrospective imposition of a tax operates so harshly as to violate fundament…

DCIT Central Circle-04, New Delhi vs. Karamjit Jaiswal (L/H of Ladli Pershad Jaiswal), New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4826/DEL/2019[2000-01]Status: DisposedITAT Delhi27 Dec 2022AY 2000-01

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 143(3)Section 147Section 148Section 149Section 149(1)

…ght to procedure; and that procedural amendments can be given effect any time, even in ongoing proceedings. 17. This court is of the opinion that there is no merit in the revenue's contention. In Prithvi Cotton Mills Ltd. v. Broach Borough Municipality [1971] 79 ITR 136 (SC), examined the validity of the retrospective amendment of a statute in light of Article 19(1)(g) of the Constitution of India, i.e. a fundamental right to practice any profession, or to carry on any occupation, trade or business. The court said: "In testing whether a retrospective imposition of a tax operates so I.T.A. No.4824, 4826/Del/2019 &…

DCIT, Central Circle- 4, New Delhi vs. Anand Pershad Jaiswal, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4824/DEL/2019[2000-01]Status: DisposedITAT Delhi27 Dec 2022AY 2000-01

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

Section 143(3)Section 147Section 148Section 149Section 149(1)

…ght to procedure; and that procedural amendments can be given effect any time, even in ongoing proceedings. 17. This court is of the opinion that there is no merit in the revenue's contention. In Prithvi Cotton Mills Ltd. v. Broach Borough Municipality [1971] 79 ITR 136 (SC), examined the validity of the retrospective amendment of a statute in light of Article 19(1)(g) of the Constitution of India, i.e. a fundamental right to practice any profession, or to carry on any occupation, trade or business. The court said: "In testing whether a retrospective imposition of a tax operates so I.T.A. No.4824, 4826/Del/2019 &…

M/S. Growmore Research & Assets Management Ltd., Mumbai vs. DCIT Cent. Cir. - 4(3), Mumbai

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 504/MUM/2019[1991-92]Status: DisposedITAT Mumbai30 Mar 2021AY 1991-92

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1991-92 Dcit, M/S. Growmore Research Cent. Cir.-4(3) & Assets Management Central Range-4, Ltd., Room No.1921, 32, Madhuli Apartment, Vs. 19Th Floor, 3Rd Floor, Air India Bldg., Dr. Annie Besant Road, Nariman Point, Worli, Mumbai – 400 018 Mumbai - 400021 Pan: Aaacg4936C (Appellant) (Respondent) Assessment Year: 1991-92 M/S. Growmore Research Dcit & Assets Management Cent. Cir.-4(3), Ltd., Central Range-4, 32, Madhuli Apartment, Room No.1921, 3Rd Floor, Vs. 19Th Floor, Dr. Annie Besant Road, Air India Bldg., Worli, Mumbai – 400 018 Nariman Point, Pan: Aaacg4936C Mumbai - 400021

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Dr. P. Daniel, D.R

Section 147Section 14ASection 234Section 69

…for the assessee an amendment expressly validating the reassessments also. 9. In support of the above contentions, the Ld. Representative for the assesses cited the following three judgments:- (1) Prithvi Cotton Mills v. Broach Burrough Municipality L & Ors [79 ITR 136 (Sc)]. (2) Jose Dacosts V. Bascora Sadashiv SinalNarcomin AIR (1975) SC 1843. (3) Delhi Cloth & General Mills Co. Ltd. v Income Tax Commissioner, AIR 1927 (P7)242 In Delhi Cloth Mills case (supra), the following observations were made by the Privy Council. “The principle which their Lordship must apply in dealing with this matter has been authorit…

Deputy Commissioner of Income Tax Central Circle-4(3), Central Range-4, Mumbai vs. M/S.Growmore Research & Asset Management Limited, Mumbai

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 1196/MUM/2019[1991-92]Status: DisposedITAT Mumbai30 Mar 2021AY 1991-92

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 1991-92 Dcit, M/S. Growmore Research Cent. Cir.-4(3) & Assets Management Central Range-4, Ltd., Room No.1921, 32, Madhuli Apartment, Vs. 19Th Floor, 3Rd Floor, Air India Bldg., Dr. Annie Besant Road, Nariman Point, Worli, Mumbai – 400 018 Mumbai - 400021 Pan: Aaacg4936C (Appellant) (Respondent) Assessment Year: 1991-92 M/S. Growmore Research Dcit & Assets Management Cent. Cir.-4(3), Ltd., Central Range-4, 32, Madhuli Apartment, Room No.1921, 3Rd Floor, Vs. 19Th Floor, Dr. Annie Besant Road, Air India Bldg., Worli, Mumbai – 400 018 Nariman Point, Pan: Aaacg4936C Mumbai - 400021

For Appellant: Shri Dharmesh Shah, A.RFor Respondent: Dr. P. Daniel, D.R

Section 147Section 14ASection 234Section 69

…for the assessee an amendment expressly validating the reassessments also. 9. In support of the above contentions, the Ld. Representative for the assesses cited the following three judgments:- (1) Prithvi Cotton Mills v. Broach Burrough Municipality L & Ors [79 ITR 136 (Sc)]. (2) Jose Dacosts V. Bascora Sadashiv SinalNarcomin AIR (1975) SC 1843. (3) Delhi Cloth & General Mills Co. Ltd. v Income Tax Commissioner, AIR 1927 (P7)242 In Delhi Cloth Mills case (supra), the following observations were made by the Privy Council. “The principle which their Lordship must apply in dealing with this matter has been authorit…

D.C.I.T., Cental Circle - 3(3) Kolkata, Kolkata vs. Shri Biswanath Garodia, Kolkata

In the result, all the appeals of the revenue are dismissed and cross objections of assessee are also dismissed being academic in nature

ITA 1672/KOL/2018[2001-02]Status: DisposedITAT Kolkata08 Nov 2019AY 2001-02

Bench: Shri A. T. Varkey, Jm & Dr. (Shri) Arjunlalsaini, Am]

Section 132Section 132(4)Section 139Section 143(1)Section 147Section 148Section 149(1)(c)Section 153A

…99 was correctly reopened. Negating the Revenue’s contention, the Hon’ble Delhi High Court held as under: “17. This court is of the opinion that there is no merit in the revenue's contention. In Prithvi Cotton Mills Ltd. v. Broach Borough Municipality [1971] 79 ITR 136 (SC), examined the validity of the retrospective amendment of a statute in light of Article 19(1)(g) of the Constitution of India, i.e. a fundamental right to practice any profession, or to carry on any occupation, trade or business. The court said: "In testing whether a retrospective imposition of a tax operates so harshly as to violate fundamen…

Itw Signode India Ltd vs. Collector of Central Excise

Appeal is allowed in part but

C.A. No.-007868-007868 - 1995Supreme Court19 Nov 2003

For Respondent: Collector of Central Excise

Section 11A

…on. All that the legislature does is to usher in a valid law with retrospective effect in the light of which earlier judgment becomes irrelevant. (See Shri Prithvi Cotton Mills Ltd. Broach Borough Municipality ((1969) 2 SCC 283 : (1970) 1 SCR 388 (1971) 79 ITR 136)). 66. Such legislative experience of validation of laws is of particular significance and utility and is quite often applied, in taxing statues. It is necessary that the legislature should be able to cure defects in statues. No individual can acquire a vested right from a defect in a statute and seek a windfall from the legislature’s mist…

Prithvi Cotton Mills Ltd. v. Broach Borough Municipality

Judgments citing Prithvi Cotton Mills Ltd. v. Broach Borough Municipality