Reliance Jute and Industries Ltd. v. CIT

1 SCC 139Supreme Court of India1980#421 most cited

What is Reliance Jute and Industries Ltd. v. CIT authority for?

The cardinal principle of tax law dictates that the law applicable to an assessment is the law in force for the relevant assessment year, unless the statute expressly or implicitly provides otherwise. A clarificatory statutory explanation must be read into the main provision from its inception.

214

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2005 to 2025.

Also referred to as

Reliance Jute and Industries Ltd. v. CIT · law in force · assessment year · clarificatory amendment · retrospective amendment · statutory explanation · Section 143 · Section 142 · applicability of tax law

Also reported as

2 Taxmann 417

Sections most often in play

Section 14ASection 8DSection 143(3)Section 1894Section 10(37)Section 142(1)Section 143(1)Section 143(2)
Read the full judgment

Issues it is cited on

section 9(1)(ii)section 80absection 73clarificatory amendmentresulting companytransferor companyretrospective amendmentsection 9(1)right to receiveddtdisallowance under section 14asection 115jb(2)

Judgments citing Reliance Jute and Industries Ltd. v. CIT

Shri Dutt India Pvt. Ltd., Kolkata vs. AO, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 610/KOL/2021[2018-19]Status: HeardITAT Kolkata09 Feb 2022AY 2018-19

Bench: Shri A. T. Varkey & Shri Rajesh Kumar] I.T.A. No. 610/Kol/2021 Assessment Years: 2018-19 Shri Dutt India Pvt. Ltd. Vs. A.O., Cpc, Bengaluru (Pan: Aarcs9172 P) Appellant Respondent

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…10 SCC 165] a cardinal principle of the tax law is that the law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory then the Explanation must be read into the main provision with effec…

Binayak Hi-Tech Engineering (P) Ltd, Howrah vs. DCIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 524/KOL/2021[2018-19]Status: DisposedITAT Kolkata15 Dec 2021AY 2018-19

Bench: Shri P. M. Jagtap, Vp (Kz) & Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…10 SCC 165] a cardinal principle of the tax law is that the law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory then the Explanation must be read into the main provision with effec…

Aradhana Distributors Pvt. Ltd., Kolkata vs. CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 522/KOL/2021[2019-20]Status: DisposedITAT Kolkata15 Dec 2021AY 2019-20

Bench: Shri P. M. Jagtap, Vp (Kz) & Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…10 SCC 165] a cardinal principle of the tax law is that the law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory then the Explanation must be read into the main provision with effec…

Lanshee Products and Services Ltd, Kolkata vs. DCIT, Cir. 7(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 330/KOL/2021[2019-20]Status: DisposedITAT Kolkata15 Dec 2021AY 2019-20

Bench: Shri P. M. Jagtap, Vp (Kz) & Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…10 SCC 165] a cardinal principle of the tax law is that the law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an Lanshree Products & Service Ltd. AYs: 2014-15, 2017-18 & 2019-20 ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory th…

Lanshee Products and Services Ltd, Kolkata vs. DCIT, Cir. 7(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 329/KOL/2021[2017-18]Status: DisposedITAT Kolkata15 Dec 2021AY 2017-18

Bench: Shri P. M. Jagtap, Vp (Kz) & Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…10 SCC 165] a cardinal principle of the tax law is that the law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an Lanshree Products & Service Ltd. AYs: 2014-15, 2017-18 & 2019-20 ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory th…

Lanshee Products and Services Ltd, Kolkata vs. DCIT, Cir. 7(1), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 328/KOL/2021[2014-15]Status: DisposedITAT Kolkata15 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap, Vp (Kz) & Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…10 SCC 165] a cardinal principle of the tax law is that the law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an Lanshree Products & Service Ltd. AYs: 2014-15, 2017-18 & 2019-20 ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory th…

West Bengal Agro Industries Corporation Ltd, Bishnupur vs. ACIT, Cir. 6(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 480/KOL/2021[2019-20]Status: HeardITAT Kolkata14 Dec 2021AY 2019-20

Bench: Shri P.M. Jagtap, Vice-(Kz)

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…Y. 2019-2020 West Bengal Agro Industries Corporation Ltd. law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory then the Explanation must be read into the main provision with effec…

Durrung Tea Estate Ltd, Kolkata vs. CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 474/KOL/2021[2018-19]Status: HeardITAT Kolkata14 Dec 2021AY 2018-19

Bench: Shri P.M. Jagtap, Vice-(Kz)

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…aw is that the law to be applied is that which is in force in the relevant 2 A.Y. 2018-2019 Durrung Tea Estate Ltd. assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory then the Explanation must be read into the main provision with effec…

Charchco Electronics (India) (P) Ltd, Kolkata vs. DCIT, Cir. 8(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 457/KOL/2021[2018-19]Status: DisposedITAT Kolkata13 Dec 2021AY 2018-19

Bench: Shri P.M. Jagtap, Vice-(Kz)

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…w to be applied is that which is in force in the relevant 2 A.Y. 2018-2019 Charchco Electronics (India) (P) Limited assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory then the Explanation must be read into the main provision with effec…

Powertronix Engineering Pvt. Ltd., Kolkata vs. DCIT, CPC, Kolkata

In the result, the appeal of the assessee is allowed

ITA 554/KOL/2021[2017-18]Status: DisposedITAT Kolkata10 Dec 2021AY 2017-18

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…10 SCC 165] a cardinal principle of the tax law is that the law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory then the Explanation must be read into the main provision with effec…

M/S Balaji Export Corporation, Kolkata vs. DCIT, Cir. 29, Kolkata

In the result, the appeal of the assessee is allowed

ITA 530/KOL/2021[2019-20]Status: DisposedITAT Kolkata10 Dec 2021AY 2019-20

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey] Assessment Year: 2019-20

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…10 SCC 165] a cardinal principle of the tax law is that the law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory then the Explanation must be read into the main provision with effec…

Plasto Electronics Pvt. Ltd., Kolkata vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 523/KOL/2021[2018-19]Status: DisposedITAT Kolkata10 Dec 2021AY 2018-19

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey] Assessment Year: 2018-19

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…1 A.Y 2018-19 M/s. Plasto Electronics P.Ltd आयकर अपील"य अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A”BENCH: KOLKATA [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, Judicial Member] Assessment Year: 2018-19 M/s. Plasto Electronics P.Ltd Vs. DCIT, ( CPC), Bangalore PAN: AADCP1019J Appellant Respondent Date of Hearing (Virtual) 02-12-2021 Date of Pronouncement 10-12-2021 For the Appellant Shri Avijit Dey, Advocate, ld.AR For the Respondent Shri Partha Pratim Barman, Add. CIT, Ld. DR ORDER Per Bench This is an appealpreferred by the assessee against the order of the Com…

Tapan Paul, Kolkata vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 509/KOL/2021[2018-19]Status: DisposedITAT Kolkata10 Dec 2021AY 2018-19

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey] Assessment Year: 2018-19

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…10 SCC 165] a cardinal principle of the tax law is that the law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory then the Explanation must be read into the main provision with effec…

Manjushree Plantations Limited, Kolkata vs. DCIT, Cir. -1, Kolkata

In the result, the appeal of the assessee is allowed

ITA 503/KOL/2021[2013-14]Status: DisposedITAT Kolkata10 Dec 2021AY 2013-14

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…10 SCC 165] a cardinal principle of the tax law is that the law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in its nature clarificatory then the Explanation must be read into the main provision with effec…

Neo Gallant Security Services Pvt. Ltd, Kolkata vs. ITO, Ward 12(1), Kolkata

In the result, the appeals of the assessee are allowed

ITA 463/KOL/2021[2019-20]Status: DisposedITAT Kolkata10 Dec 2021AY 2019-20

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…1 ITA Nos.461 to 463/Kol/2021 A.Ys 2017-18, ’18-19 & ’19-20 M/s.Neo Gallant Security Service P.Ltd आयकर अपील"य अधीकरण, "यायपीठ –“B(SMC)” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B(SMC)”BENCH: KOLKATA [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, Judicial Member] ITA Nos. 461 to 463/Kol/2021 Assessment Years: 2017-18, 2018-19& 2019-20 M/s. Neo Gallant Security Service Vs. ITO, Ward -12(1), Kolkata P.Ltd. PAN: [AACCN5377N] Appellant Respondent Date of Hearing (Virtual) 02-12-2021 Date of Pronouncement 10 -12-2021 For the Appellant Shri Akkal Dudhewala, FCA, ld.AR For the Respondent Shr…

Neo Gallant Security Services Pvt. Ltd, Kolkata vs. ITO, Ward 12(1), Kolkata

In the result, the appeals of the assessee are allowed

ITA 462/KOL/2021[2018-19]Status: DisposedITAT Kolkata10 Dec 2021AY 2018-19

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…1 ITA Nos.461 to 463/Kol/2021 A.Ys 2017-18, ’18-19 & ’19-20 M/s.Neo Gallant Security Service P.Ltd आयकर अपील"य अधीकरण, "यायपीठ –“B(SMC)” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B(SMC)”BENCH: KOLKATA [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, Judicial Member] ITA Nos. 461 to 463/Kol/2021 Assessment Years: 2017-18, 2018-19& 2019-20 M/s. Neo Gallant Security Service Vs. ITO, Ward -12(1), Kolkata P.Ltd. PAN: [AACCN5377N] Appellant Respondent Date of Hearing (Virtual) 02-12-2021 Date of Pronouncement 10 -12-2021 For the Appellant Shri Akkal Dudhewala, FCA, ld.AR For the Respondent Shr…

Neo Gallant Security Services Pvt. Ltd, Kolkata vs. ITO, Ward 12(1), Kolkata

In the result, the appeals of the assessee are allowed

ITA 461/KOL/2021[2017-18]Status: DisposedITAT Kolkata10 Dec 2021AY 2017-18

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…1 ITA Nos.461 to 463/Kol/2021 A.Ys 2017-18, ’18-19 & ’19-20 M/s.Neo Gallant Security Service P.Ltd आयकर अपील"य अधीकरण, "यायपीठ –“B(SMC)” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B(SMC)”BENCH: KOLKATA [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, Judicial Member] ITA Nos. 461 to 463/Kol/2021 Assessment Years: 2017-18, 2018-19& 2019-20 M/s. Neo Gallant Security Service Vs. ITO, Ward -12(1), Kolkata P.Ltd. PAN: [AACCN5377N] Appellant Respondent Date of Hearing (Virtual) 02-12-2021 Date of Pronouncement 10 -12-2021 For the Appellant Shri Akkal Dudhewala, FCA, ld.AR For the Respondent Shr…

East India Security Service, Kolkata vs. CPC, Banglore

In the result, the appeals of the assessee are allowed

ITA 455/KOL/2021[2019-20]Status: DisposedITAT Kolkata10 Dec 2021AY 2019-20

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…10 SCC 165] a cardinal principle of the tax law is that the law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in A.Ys 2018-19 & 2019-20 M/s. East India Security Service its nature clarificatory then the Ex…

East India Security Service Service, Kolkata vs. CPC, Bangalore

In the result, the appeals of the assessee are allowed

ITA 454/KOL/2021[2018-19]Status: DisposedITAT Kolkata10 Dec 2021AY 2018-19

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…10 SCC 165] a cardinal principle of the tax law is that the law to be applied is that which is in force in the relevant assessment year unless otherwise provided expressly or by necessary implication. (See also Reliance Jute and Industries Ltd. v. CIT [(1980) 1 SCC 139].) An Explanation to a statutory provision may fulfil the purpose of clearing up an ambiguity in the main provision or an Explanation can add to and widen the scope of the main section [See Sonia Bhatia v. State of U.P., (1981) 2 SCC 585, 598]. If it is in A.Ys 2018-19 & 2019-20 M/s. East India Security Service its nature clarificatory then the Ex…

Machine Tools India Ltd, Kolkata vs. ACIT, Cir. 2(1), Kolkata

In the result, the appeals of the assessee are allowed

ITA 407/KOL/2021[2019-20]Status: DisposedITAT Kolkata10 Dec 2021AY 2019-20

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey]

Section 139Section 2(24)(x)Section 36(1)(va)Section 43B

…1 ITA Nos.405, 406 & 407/Kol/2021 A.Ys 2017-18, 2018-19 & 2019-20 M/s. Machine Tools India Ltd. आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B”BENCH: KOLKATA [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, Judicial Member] ITA Nos. 405 to 407/Kol/2021 Assessment Years: 2017-18, 2018-19& 2019-20 M/s. Machine Tools India Ltd Vs. ACIT,Cir-2(1), Kolkata PAN: AABCM9740R Appellant Respondent Date of Hearing (Virtual) 02-12-2021 Date of Pronouncement 10 -12-2021 For the Appellant Shri S.K. Tulsiyan, Advocate, ld.AR For the Respondent Shri Partha Pratim Barman, Add.…