S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd.

49 ITR 1Supreme Court of India1963#2427 most cited

What is S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. authority for?

The second proviso to Section 34(3) of the Income-tax Act, 1922 is unconstitutional for violating Article 14, as it allowed reassessment notices to be issued to "any person" without limit. The limitation period for issuing a reassessment notice is determined by the law prevailing on the date of issuance, including the retrospective effect of the 1948 amendment for assessing foreign income under Section 4(2).

48

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2024.

Also referred to as

S.C. Prashar v. Vasantsen Dwarkadas · 49 ITR 1 · Section 34(3) second proviso · vires Article 14 · unconstitutional reassessment · limitation period for notice · 1948 Amendment retrospective effect · Section 4(2) foreign income · date of issue of notice · Income-tax Act · 1922

Issues it is cited on

undisclosed foreign income and assets section 149(1)(c)section 4(2)section 201(3)section 158ba section 150 unexplained jewellery section 70 beyond four years section 18 section 149(1)(b)statement under section 132(4)

Judgments citing S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd.

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 50/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 49/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 48/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 47/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 46/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 45/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 44/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 43/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 41/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 39/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 38/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 37/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 36/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 35/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 34/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 33/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 32/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 31/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…y held that the time period/limitation period prescribed on the date of issue of notice will apply. The Court has also relied upon the judgement of Hon’ble Supreme Court in the case of S.C. Prashar v. Vasantsen Dwarkadas Hungerfor Investment Trust Ltd. [1963] 49 ITR 1 (SC) and reproduced the following portions in that order: "93. ....If the 1948 Amendment could be treated as enabling the Income Tax Officer to take action at any point of time in respect of back assessment years within eight years of March 30, 1948 then such cases were within his power to tax. We have such a case here in CA No. 509 of 1958 where t…

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