Zile Singh v. State of Haryana

8 SCC 1Reported decision2004#400 most cited

What is Zile Singh v. State of Haryana authority for?

A statute or amendment can apply retrospectively even without an express provision, if such application is a necessary implication from the language used, especially for clarificatory amendments or those intended to cure an acknowledged evil for the community's benefit.

222

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2012 to 2026.

Also referred to as

Zile Singh v. State of Haryana · retrospective amendment · clarificatory amendment · statutory retrospectivity · necessary implication · express provision · income tax sections 37 · 139 · 147 · disallowing depreciation · 8 SCC 1 · retrospective application of law

Sections most often in play

Section 143(3)Section 37(1)Section 132Section 139Section 139(1)Section 142(1)Section 147Section 148

Issues it is cited on

clarificatory amendmentsection 37(1)section 40section 37section 154section 139section 139(1)section 13section 143(1)previous yeartransferprescribed

Judgments citing Zile Singh v. State of Haryana

Prem Motors Private Limited, Gwalior vs. Jurisdictional Assessing Officer, DCIT/ACIT, Circle1(1), Gwalior

In the result all the appeals filed by the

ITA 100/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

M/S Global Polymers, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 93/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

M/S Radish Technologies, Aligarh vs. Jurisdictional Assessing Officer, Circle-4(1)(1), Aligarh

In the result all the appeals filed by the

ITA 92/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

Amar Shoe & Leather Wears, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 91/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

R N Bajaj Overseas, Agra vs. DCIT, CPC Bengaluru, Agra

In the result all the appeals filed by the

ITA 89/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

Rajeer Singh, Agra vs. National Faceless Appeal Centre (NFAC), New Delhi

In the result all the appeals filed by the

ITA 87/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

Danvir Singh, Agra vs. National Faceless Appeal Centre (NFAC), New Delhi

In the result all the appeals filed by the

ITA 86/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

M/S B.P.Oil Mills Ltd., Agra vs. National Faceless Appeal Centre (NFAC), New Delhi

In the result all the appeals filed by the

ITA 84/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

M/S Raghunandan Capital Pvt. Ltd., Gwalior vs. Dycit/ACIT, Circle-2 (1), Gwalior

In the result all the appeals filed by the

ITA 77/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

Pulwal Polymers (India), Agra vs. Jurisdictional Officer- 1(1)(1), Agra

In the result all the appeals filed by the

ITA 76/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

Shree Tulja Bhawani Automobiles Pvt.Ltd., Gwalior vs. DCIT/ACIT-1(1), Gwalior

In the result all the appeals filed by the

ITA 75/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

Velocity Automobiles Pvt.Ltd., Gwalior vs. DCIT/ACIT-1(1), Gwalior

In the result all the appeals filed by the

ITA 74/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

Modern Techno Projects Pvt. Ltd., Gwalior vs. Dy.C.I.T., Circle-1, Gwalior

In the result all the appeals filed by the

ITA 73/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

Modern Techno Projects Pvt.Ltd., Gwalior vs. Dy.CIT.Circle-1, Gwalior

In the result all the appeals filed by the

ITA 72/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

Sh. Vijaya Goyal, Mathura vs. Jurisdictional Assessing Officer, Ward- 1(3)(5), Mathura

In the result all the appeals filed by the

ITA 70/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

Sh. Vijaya Goyal, Mathura vs. Jurisdictional Assessing Officer, Ward-1(3)(5), Mathura

In the result all the appeals filed by the

ITA 69/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

Concept Concievers and Executers, Agra vs. Dy.CIT, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 67/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

Mahavir Singh Verma HUF Prop. Taj Velvet and Silk Mills, Nunhai vs. Jurisdictional Assessing Officer, Circle-2(1)(1), Agra

In the result all the appeals filed by the

ITA 66/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

M/S Prashant Enterprises, Aligarh vs. Jurisdictional Assessing Officer, Circle-4(1)(1), Aligarh

In the result all the appeals filed by the

ITA 65/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…

M/S Prashant Enterprises, Aligarh vs. Jurisdictional Assessing Officer, Circle-4(1)(1), Aligarh

In the result all the appeals filed by the

ITA 64/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…rmer statute, the subsequentstatute has relation back to the time when the prior Act was passed. The ruleagainst retrospectively is inapplicable to such legislations as these are explanatory and declaratory in nature."- Zile Singh vs. State of Haryana, (2004) 8 SCC 1."4.6 From the wordings above, it is also clear that the above clarificatory amendment brought in by the Finance Act, 2021 applies to the issue in the instant appeal also. The amendment declares that provisions of section 43B does not apply and deemed to have never been applied for the purpose of determining the due date. Therefore, in view of the abo…