Vijay v. State of Maharashtra & Ors.

6 SCC 286Reported decision2006#3056 most cited

What is Vijay v. State of Maharashtra & Ors. authority for?

A statute enacted for the benefit of the community as a whole may be considered retrospective in nature, even without an express provision for it.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Also referred to as

Vijay v. State of Maharashtra · doctrine of fairness · retrospective operation · statute conferring benefit · law for benefit of community · section 113

Sections most often in play

Section 143(3)Section 11Section 113Section 115BBSection 115BBJSection 12Section 12ASection 12AA

Issues it is cited on

chief commissionercommissioner (appeals)speaking orderassistant commissionerpersonindiaopportunity of being heardsection 25nfacsection 250interestsection 14

Judgments citing Vijay v. State of Maharashtra & Ors.

Income Tax Officer Ward-1 Exemptions, Bangalore vs. M/S Centre Fpr Cellular and Molecular Platforms, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 271/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Aug 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2013-14 M/S. Centre For Cellular & Molecular Platforms, The Income Tax Officer (E), Post Bag No. 6505, Ward -1 , Vs. G.K.V.K. P.O. Bangalore. Bellary Road, Bangalore – 560 065. Pan: Aadcc8572D Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate Revenue By : Shri Ujjwal Kumar, Jcit (Dr) Date Of Hearing : 14.08.2019 Date Of Pronouncement : 28.08.2019

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Ujjwal Kumar, JCIT (DR)
Section 11Section 12ASection 2

…India v. Indian Tobacco Association [2005] 7 SCC 396, the doctrine of fairness was held to be a relevant factor to construe a statute conferring a benefit, in the context of it to be given a retrospective operation. 23. In Vijay v. State of Maharashtra [2006] 6 SCC 286, the Hon'ble Supreme Court went to the extent of holding that "where a law is enacted for the benefit of the community as a whole, even in the absence of a provision, the statute may be held to be retrospective in nature." 24. Now, undeniably, the assessment of Income is a matter of procedure. Even the heading of Chapter (xiv) of the Act, which dea…

Noble Resources & Trading India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal is allowed with above direction

ITA 1847/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Mar 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Aseem Chawla, AdvFor Respondent: Shri H. K. Chaudhary, CIT DR
Section 143Section 144CSection 92C

…(Assessment Year: 2009-10 & 2010-11) the context of it to be given a retrospective operation" and that "The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay v. State of Maharashtra & Ors. (2006) 6 SCC 286. It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature." Their Lordships also noted that this retrospectively being attached to benefit the persons, is sharp contrast with the provision imposing some burden or inability where the pres…

Noble Resource & Trading India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeal is allowed with above direction

ITA 1827/DEL/2014[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Aseem Chawla, AdvFor Respondent: Shri H. K. Chaudhary, CIT DR
Section 143Section 144CSection 92C

…(Assessment Year: 2009-10 & 2010-11) the context of it to be given a retrospective operation" and that "The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay v. State of Maharashtra & Ors. (2006) 6 SCC 286. It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature." Their Lordships also noted that this retrospectively being attached to benefit the persons, is sharp contrast with the provision imposing some burden or inability where the pres…

M/S. Adicon Builders & Promoters Private Limited, Kanpur vs. Income Tax Officer, Ward - 6(1), Kanpur

In the result, the appeal of the assessee stands partly allowed

ITA 538/LKW/2018[2012-13]Status: DisposedITAT Lucknow22 Feb 2019AY 2012-13

Bench: Shri T. S. Kapoorassessment Year:2012-13

Section 143(3)Section 154Section 40

…to construe a statute conferring a benefit, in the context of it to be given a retrospective operation. The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay v. State of Maharashtra and Ors. (2006) 6 SCC 286 It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature. However, we are confronted with any such situation here. 31. In such cases, retrospectively is attached to benefit the persons in contradistinction to the provision imposing some…

M/S. Seatel Electronics India Private Limited, Jaipur vs. Income Tax Office, Ward-2(1), Jaipur

In the result, appeal of the assessee is allowed in terms of the

ITA 591/JPR/2017[2012-13]Status: DisposedITAT Jaipur04 Feb 2019AY 2012-13
For Appellant: Shri Siddarth Ranka (Adv.)For Respondent: Shri J.C. Kulhari (JCIT)
Section 143(3)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 591/JP/2017 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke M/s Seatel Electronics India Income Tax Officer, Vs. Pvt. Ltd., Ward-2(1), 13B, Achrol House, Civil Lines, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCS 5191 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Siddarth Ranka (Adv.) jktLo dh vksj ls@ Re…

DCIT(E), Circle-2, Kolkata vs. M/S West Bengal Trade Promotion Org., Kolkata

In the result, appeal of revenue is dismissed

ITA 156/KOL/2017[2011-2012]Status: DisposedITAT Kolkata05 Jul 2018AY 2011-2012

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 11Section 12ASection 12A(2)Section 147Section 148Section 25

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. No. 156/Kol/2017 Assessment Years: 2011-12 Deputy Commissioner of Income-tax(E), Vs. M/s. West Bengal Trade Promotion Circle-2, Kolkata. Org. (PAN: AAACW6096P) Appellant Respondent Date of Hearing 28.06.2018 Date of Pronouncement 05.07.2018 For the Appellant Shri Saurabh Kumar, Addl. CIT, Sr. DR For the Respondent Shri Saurabh Bagaria, Advocate ORDER Per Shri A.T.…

Harry Inder Dhaul, Mumbai vs. Addl CIT RG 12(2), Mumbai

In the result, the appeal is dismissed

ITA 3499/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 May 2018AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2011-12 Shri Harry Inder Dhaul Addl. Cit Range-12(2) 22, Rakhi Mahal, D.V. Aayakar Bhavan, M.K. Vs. Road, Road, New Marine Churchgate, Lines Mumbai-400020. Mumbai-400020. Pan No. Abapd1065B Appellant Respondent Assessee By : Mr. S.C. Tiwari, Ar Revenue By : Ms. Pooja Swaroop, Dr Date Of Hearing : 13/02/2018 Date Of Pronouncement : 09/05/2018

For Appellant: Mr. S.C. Tiwari, ARFor Respondent: Ms. Pooja Swaroop, DR
Section 143(3)Section 52(2)(vii)Section 56Section 56(2)(vii)

…tute conferring a benefit, in the context of it to be Shri Harry Inder Dhaul 14 given a retrospective operation. The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay v. State of Maharashtra [2006] 6 SCC 286. It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature. However, we are confronted with any such situation here. 31. In such cases, retrospectively is attached to benefit the persons in contradistinction to the provision imposing some…

Kolkata Metropolitan Development Authority, Kolkata vs. J.C.I.T Range - 50, Kolkata

In the result, the appeals of the assessee in ITA Nos

ITA 724/KOL/2013[2007-08]Status: DisposedITAT Kolkata18 Aug 2017AY 2007-08

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

For Appellant: Shri J.P. Khaitan, Sr. Counsel of AssesseeFor Respondent: Shri Anand R. Baiwar, CIT
Section 12ASection 143(3)Section 148Section 263

…construe a statute conferring a benefit, in the context of it to be given a retrospective operation. The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay v. State of Maharashtra reported in (2006) 6 SCC 289. It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature. However, we are confronted with any such situation here. In such cases, retrospectivity is attached to benefit the persons in contradistinction to the provision imposing some bur…

Kolkata Metropolitan Development Authority, Kolkata vs. J.C.I.T Range - 50, Kolkata

In the result, the appeals of the assessee in ITA Nos

ITA 723/KOL/2013[2006-07]Status: DisposedITAT Kolkata18 Aug 2017AY 2006-07

Bench: Hon’Ble Shri A.T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A Nos. 723 & 724/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- C.I.T.-Xvii, Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) I.T.A Nos. 523 & 524/Kol/2013 Assessment Years : 2006-07 & 2007-08 Kolkata Metropolitan Development Authority -Vs- J.C.I.T., Kolkata [Pan: Aaalk 0714 F] (Appellant) (Respondent) For The Appellant : Shri J.P. Khaitan, Sr. Counsel Of Assessee For The Respondent : Shri Anand R. Baiwar, Cit Date Of Hearing : 09.08.2017 Date Of Pronouncement : 18.08.2017

For Appellant: Shri J.P. Khaitan, Sr. Counsel of AssesseeFor Respondent: Shri Anand R. Baiwar, CIT
Section 12ASection 143(3)Section 148Section 263

…construe a statute conferring a benefit, in the context of it to be given a retrospective operation. The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay v. State of Maharashtra reported in (2006) 6 SCC 289. It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature. However, we are confronted with any such situation here. In such cases, retrospectivity is attached to benefit the persons in contradistinction to the provision imposing some bur…

M/S. Mahasakti Foundation, Kalahandi vs. ACIT, Sambalpur

In the result, the appeals filed by the assessee are allowed

ITA 134/CTK/2015[2007-08]Status: DisposedITAT Cuttack06 Jun 2017AY 2007-08

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 11Section 12ASection 147Section 194ASection 201(1)Section 40

…construe a statute conferring a benefit, in the context of it to be given a retrospective operation. The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay vs State of Maharashtra reported in (2006) 6 SCC 289. It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature. However, we are confronted with any such situation here”. In such cases, retrospectivity is attached to benefit the persons in contradistinction to the provision imposing some b…

ITO, Ward - 1(3), Kolkata vs. M/S. Gkw Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 459/KOL/2012[1996-97]Status: DisposedITAT Kolkata05 Apr 2017AY 1996-97

Bench: Shri N. V. Vasudevan & Shri M. Balaganesh, I.T.A. No. 459/Kol/2012 Assessment Years: 1996-97

Section 143(3)Section 37Section 40A(3)

…t factor to construe a statute conferring a benefit, in the context of it to be given a retrospective operation. The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay v. State of Maharashtra [2006] 6 SCC 286. It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature. However, we are confronted with any such situation here. c) Hon’ble Supreme Court in the case of Allied Motors (P.) Ltd. v. CIT reported in (1997) 224 ITR 677 (SC) had held that…

DCIT, New Delhi vs. M/S. Noble Resource and Trading India Pvt. Ltd, New Delhi

In the result appeal of the assessee is partly allowed

ITA 3155/DEL/2013[2007-08]Status: DisposedITAT Delhi05 May 2016AY 2007-08

Bench: I. C. Sudhir & Shri Prashant Maharishidcit, Noble Resources & Trading India Pvt. Ltd., 1A-D, Circle-13(1), Room No. 406, Vandana Building, Vs. C.R. Building, Ip Estate, 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Acit (Osd), Ltd., 1A-D, Vandana Building, Cit-V, Vs. 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Ito, Ltd., 1A-D, Vandana Building, Ward-13(3), Vs. 11, Tolstoy Marg, New Delhi C.R. Building, Pan:Aaaca0443N New Delhi (Appellant) (Respondent)

For Appellant: Sh. Aseem Chawla, AdvFor Respondent: Sh. H. K. Chaudhary, CIT DR
Section 92

…rue a statute conferring a benefit, in the context of it to be given a retrospective operation” and that “The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay v. State of Maharashtra & Ors. (2006) 6 SCC 286. It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature.” Their Lordships also noted that this retrospectively being attached to benefit the persons, is sharp contrast with the provision imposing some burden or inability where the pres…

Noble Resources & Trading India Pvt. Ltd., New Delhi vs. ACIT (OSD), New Delhi

In the result appeal of the assessee is partly allowed

ITA 3132/DEL/2013[2007-08]Status: DisposedITAT Delhi05 May 2016AY 2007-08

Bench: I. C. Sudhir & Shri Prashant Maharishidcit, Noble Resources & Trading India Pvt. Ltd., 1A-D, Circle-13(1), Room No. 406, Vandana Building, Vs. C.R. Building, Ip Estate, 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Acit (Osd), Ltd., 1A-D, Vandana Building, Cit-V, Vs. 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Ito, Ltd., 1A-D, Vandana Building, Ward-13(3), Vs. 11, Tolstoy Marg, New Delhi C.R. Building, Pan:Aaaca0443N New Delhi (Appellant) (Respondent)

For Appellant: Sh. Aseem Chawla, AdvFor Respondent: Sh. H. K. Chaudhary, CIT DR
Section 92

…rue a statute conferring a benefit, in the context of it to be given a retrospective operation” and that “The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay v. State of Maharashtra & Ors. (2006) 6 SCC 286. It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature.” Their Lordships also noted that this retrospectively being attached to benefit the persons, is sharp contrast with the provision imposing some burden or inability where the pres…

Noble Resources & Trading India Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal of the assessee is partly allowed

ITA 6470/DEL/2012[2008-09]Status: DisposedITAT Delhi05 May 2016AY 2008-09

Bench: I. C. Sudhir & Shri Prashant Maharishidcit, Noble Resources & Trading India Pvt. Ltd., 1A-D, Circle-13(1), Room No. 406, Vandana Building, Vs. C.R. Building, Ip Estate, 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Acit (Osd), Ltd., 1A-D, Vandana Building, Cit-V, Vs. 11, Tolstoy Marg, New Delhi New Delhi Pan:Aaaca0443N (Appellant) (Respondent) Noble Resources & Trading India Pvt. Ito, Ltd., 1A-D, Vandana Building, Ward-13(3), Vs. 11, Tolstoy Marg, New Delhi C.R. Building, Pan:Aaaca0443N New Delhi (Appellant) (Respondent)

For Appellant: Sh. Aseem Chawla, AdvFor Respondent: Sh. H. K. Chaudhary, CIT DR
Section 92

…rue a statute conferring a benefit, in the context of it to be given a retrospective operation” and that “The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay v. State of Maharashtra & Ors. (2006) 6 SCC 286. It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature.” Their Lordships also noted that this retrospectively being attached to benefit the persons, is sharp contrast with the provision imposing some burden or inability where the pres…

Sri Ramkrishna Samity, Siliguri vs. D.C.I.T.Cir - 2, Siliguri

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

ITA 1680/KOL/2012[2003-04]Status: DisposedITAT Kolkata09 Oct 2015AY 2003-04

Bench: : Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ananda Sen, Advocate, ld.ARFor Respondent: Dr. Adhir kr. Bar, CIT, ld.DR
Section 11Section 12ASection 143(3)Section 147

…construe a statute conferring a benefit, in the context of it to be given a retrospective operation. The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay vs State of Maharashtra reported in (2006) 6 SCC 289. It was held that where a law is enacted for the benefit of community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature. However, we are confronted with any such situation here”. In such cases, retrospectivity is attached to benefit the persons in contradistinction to the provision imposing some b…

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

…hus, the rule against retrospective operation is a fundamental rule of law that no statute shall be construed to have a retrospective operation unless such a construction appears very clearly in the terms of the Act, or arises by necessary 6 (2006) 6 SCC 286 Civil Appeal No.________ of 2014 & connected matters Page 37 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page 38 JUDGMENT and distinct implication. Dogmatically framed, the rule is no more than a presumption, and thus could be displaced by out weighing factors. 35. Let us sharpen the discussion a little more. We may…

Commissioner of Income Tax Delhi VI vs. Talbros (P) Ltd

ITA/218/2013HC Delhi06 Sept 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 139Section 260ASection 40

…claimant in pursuing a claim before enactment of the new provision, could be taken into consideration for dismissal. 23. Principle of “fairness” has not left us untouched and was applied by the Supreme Court in Vijay versus State of Maharashtra, (2006) 6 SCC 289 in the following words:- ITA 24 & 218/2013 Page 20 of 27 “…The negotiation is not a rigid rule and varies with the intention and purport of the legislation, but to apply it in such a case is a doctrine of fairness. When a new law is enacted for the benefit of…

Commissioner of Income Tax XIII

ITA/24/2013HC Delhi06 Sept 2013
Section 139Section 260ASection 40

…claimant in pursuing a claim before enactment of the new provision, could be taken into consideration for dismissal. 23. Principle of “fairness” has not left us untouched and was applied by the Supreme Court in Vijay versus State of Maharashtra, (2006) 6 SCC 289 in the following words:- 2013:DHC:4434-DB ITA 24 & 218/2013 Page 20 of 27 “…The negotiation is not a rigid rule and varies with the intention and purport of the legislation, but to apply it in such a case is a doctrine of fairness. When a new law is enacted fo…

Commissioner of Income Tax vs. Agricultural Market Committee

The appeal is dismissed

ITTA/215/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 100Section 158(3)

…under which tax was collected and by legislative fiat makes the new meaning binding upon courts. The Legislature may follow any one method or all of them".” 26. Hon’ble the Supreme Court in case of Vijay Vs. State of Maharashtra & others [(2006) 6 SCC 289] has held in paragraphs 10 to 12 as under:- “10. It may be true the amendment came into effect on 8.8.2003. The legislative policy emanating from the aforesaid provision, in our opinion, is absolutely clear and unambiguous. By introducing the said provision, the legislature, inter alia, intended that for the purpose of bri…