State of Tamil Nadu v. Star Tobacco Co.

3 SCC 249Reported decision1974#17562 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 132Section 147Section 148Section 149Section 151Section 153ASection 153CSection 153D

Issues it is cited on

section 132(2)section 132(1)(a)section 153c proceedingssettlement applicationexplanation to section 37section 91full and true disclosuresection 292bbsection 129section 292bsection 292csection 127

Judgments citing State of Tamil Nadu v. Star Tobacco Co.

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 237/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 May 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…substantive rights and amendments affecting such rights have been held to be prospective. That reopening has been held to be a question of power and not procedure as observed and held by this Court in the case of State of Tamil Nadu v. Star Tobacco Co. [1974] 3 SCC 249. 5.6 It is next contended that the amendment to section 153C of the Act, 1961 has added a new class of assessees and not merely changed the procedure for the existing assessees, hence it cannot be given retrospective effect. That the High Court has specifically observed and held that the amendment to section 153C of the Act, 1961 is not merely a ch…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 236/BANG/2020[2010-11]Status: DisposedITAT Bangalore29 May 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…substantive rights and amendments affecting such rights have been held to be prospective. That reopening has been held to be a question of power and not procedure as observed and held by this Court in the case of State of Tamil Nadu v. Star Tobacco Co. [1974] 3 SCC 249. 5.6 It is next contended that the amendment to section 153C of the Act, 1961 has added a new class of assessees and not merely changed the procedure for the existing assessees, hence it cannot be given retrospective effect. That the High Court has specifically observed and held that the amendment to section 153C of the Act, 1961 is not merely a ch…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

ITA 235/BANG/2020[2009-10]Status: DisposedITAT Bangalore29 May 2025AY 2009-10

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…substantive rights and amendments affecting such rights have been held to be prospective. That reopening has been held to be a question of power and not procedure as observed and held by this Court in the case of State of Tamil Nadu v. Star Tobacco Co. [1974] 3 SCC 249. 5.6 It is next contended that the amendment to section 153C of the Act, 1961 has added a new class of assessees and not merely changed the procedure for the existing assessees, hence it cannot be given retrospective effect. That the High Court has specifically observed and held that the amendment to section 153C of the Act, 1961 is not merely a ch…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 234/BANG/2020[2008-09]Status: DisposedITAT Bangalore29 May 2025AY 2008-09

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…substantive rights and amendments affecting such rights have been held to be prospective. That reopening has been held to be a question of power and not procedure as observed and held by this Court in the case of State of Tamil Nadu v. Star Tobacco Co. [1974] 3 SCC 249. 5.6 It is next contended that the amendment to section 153C of the Act, 1961 has added a new class of assessees and not merely changed the procedure for the existing assessees, hence it cannot be given retrospective effect. That the High Court has specifically observed and held that the amendment to section 153C of the Act, 1961 is not merely a ch…

Income Tax Officer vs. Vikram Sujitkumar Bhatia

C.A. No.-000911-000911 - 2022Supreme Court06 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

…bstantive rights and amendments affecting such rights have been held to be prospective. That reopening has been held to be a question of power and not procedure as observed and held by this Court in the case of State of Tamil Nadu Vs. Star Tobacco Co., (1974) 3 SCC 249. 5.6 It is next contended that the amendment to Section 153C of the Act, 1961 has added a new class of assessees and not merely changed the procedure for the existing assessees, hence it cannot be given retrospective effect. That the High Court has specifically observed and held that the amendment to Section 153C of the Act, 1961 is no…

State of Tamil Nadu v. Star Tobacco Co. (3 SCC 249) — Cited in 5 Judgments | BharatTax