COMMISSIONER OF INCOME TAX Vs. VATIKA TOWNSHIP PRIVATE LIMITED
LAWS(SC)-2014-9-72
SUPREME COURT OF INDIA (FROM: DELHI)
Decided on September 15,2014

COMMISSIONER OF INCOME TAX Appellant
VERSUS
Vatika Township Private Limited Respondents


Referred Judgements :-

COMMISSIONER OF INCOME CENTRAL II VS. SURESH N GUPTA [OVERRULED]



Cited Judgements :-

NAMO NARAYAN RAI VS. STATE OF U.P. [LAWS(ALL)-2017-9-9] [REFERRED TO]
MS. VENSHIV PHARMA CHEM (P) LTD. AND ANOTHER VS. STATE BANK OF INDIA, STRESSED ASSETS RECOVERY BRANCH, KOTI, HYDERABAD AND OTHERS [LAWS(APH)-2018-4-56] [REFERRED TO]
MAHINDRA CHANDRASEN VS. UNION BANK OF INDIA [LAWS(BOM)-2017-3-13] [REFERRED TO]
MS. PRIYANKA DHAR VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-185] [REFERRED TO]
UDDIN AHMED S/O AKLAS UDDIN VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-203] [REFERRED TO]
PROGYAN BORTHAKUR VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-212] [REFERRED TO]
INDO SWISS EMBROIDERY INDUSTRIES LIMITED VS. COMMISSIONER OF CENTRAL EXCISE, VAPI [LAWS(BOM)-2017-7-330] [REFERRED TO]
VISHWAS BAJIRAO PATIL VS. STATE OF MAHARASHTRA [LAWS(BOM)-2019-9-7] [REFERRED TO]
MAHINDRA & MAHINDRA LTD. VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(BOM)-2019-12-5] [REFERRED TO]
THE COMMISSIONER OF INCOME TAX, CHENNAI VS. VUMMUDI AMARENDRAN [LAWS(MAD)-2020-9-934] [REFERRED TO]
S. P. SINGLA CONSTRUCTIONS PVT LTD. VS. BBR (INDIA) PVT. LTD. [LAWS(P&H)-2019-10-14] [REFERRED TO]
MD SARFARAZ VS. STATE OF JHARKHAND [LAWS(JHAR)-2019-10-74] [REFERRED TO]
STATE OF KERALA VS. FR. WILLIAM FERNANDEZ [LAWS(SC)-2017-10-69] [REFERRED TO]
M.D. FROZEN FOODS EXPORTS PVT. LTD. VS. HERO FINCORP LTD [LAWS(SC)-2017-9-23] [REFERRED TO]
S.E.B.I. VS. ALLIANCE FINSTOCK LTD. AND ORS. [LAWS(SC)-2015-11-3] [REFERRED TO]
THE MANAGER, VKNM VOCATIONAL HIGHER SECONDARY SCHOOL VS. THE STATE OF KERALA AND OTHERS ETC [LAWS(SC)-2016-1-64] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. K. RAHEJA HOTELS AND ESTATE (P.) LTD. [LAWS(SC)-2014-10-89] [REFERRED TO]
JAYAM & CO. VS. ASSISTANT COMNMISSIONER [LAWS(SC)-2016-8-58] [REFERRED TO]
ASSISTANT EXCISE COMMISSIONER, KOTTAYAM VS. ESTHAPPAN CHERIAN [LAWS(SC)-2021-9-15] [REFERRED TO]
VIJAY MADANLAL CHOUDHARY VS. UNION OF INDIA [LAWS(SC)-2022-7-97] [REFERRED TO]
SECURITIES AND EXCHANGE BOARD OF INDIA VS. SUNIL KRISHNA KHAITAN [LAWS(SC)-2022-7-45] [REFERRED TO]
DINESH KUMAR GOYAL AND ORS. VS. AIR CUSTOMS SUPERINTENDENT AND ORS. [LAWS(CAL)-2015-2-74] [REFERRED TO]
BRAITHWAITE BURN & JESSOP CONSTRUCTION CO LTD VS. INDO WAGON ENGINEERING LTD [LAWS(CAL)-2017-6-124] [REFERRED TO]
PRASANTA KUMAR MITRA & ORS VS. INDIA STEAM LAUNDRY (P) LTD & ORS [LAWS(CAL)-2018-9-17] [REFERRED TO]
COMMISSIONER OF INCOME TAX AND ANOTHER VS. M/S. MONGA METALS (P) LTD. [LAWS(ALL)-2016-12-172] [REFERRED TO]
GUJARAT CHAMBER OF COMMERCE & INDUSTRY & 1 VS. UNION OF INDIA THRO SECRETARY & 2 [LAWS(GJH)-2017-3-80] [REFERRED TO]
VUSB BHUSHAN KUMAR VS. STATE OF ANDHRA PRADESH REP BY ITS PRINCIPAL SECRE [LAWS(APH)-2018-4-7] [REFERRED TO]
KATTA SUBRAMANIAM NAIDU VS. DEPUTY DIRECTOR [LAWS(KAR)-2020-12-96] [REFERRED TO]
LAXMIDAS RAMJI VS. GOVERNMENT OF INDIA [LAWS(MPH)-2018-11-85] [REFERRED TO]
MS. POREE CHOUDHURY VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-194] [REFERRED TO]
MS. MIMANSHA KALITA VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-211] [REFERRED TO]
STATE TAX OFFICER, INVESTIGATION BRANCH-I VS. Y.BALAKRISHNAN [LAWS(KER)-2021-11-106] [REFERRED TO]
SHRIRAJ INVESTMENT AND FINANCE LIMITED VS. UNION OF INDIA [LAWS(DLH)-2021-9-53] [REFERRED TO]
THE PRINCIPAL COMMISSIONER OF INCOME TAX VS. SH. SURINDER KUMAR KHINDRI [LAWS(P&H)-2017-2-98] [REFERRED TO]
JINDAL COTEX LIMITED AND ORS. VS. VINOD COTTON CORPORATION [LAWS(P&H)-2016-5-8] [REFERRED TO]
DIRECTOR GENERAL OF FOREIGN TRADE AND ORS. VS. KANAK EXPORTS AND ORS. [LAWS(SC)-2015-10-106] [REFERRED TO]
VOLTAS LTD. VS. STATE OF GUJARAT [LAWS(SC)-2015-4-20] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SARKAR BUILDERS [LAWS(SC)-2015-5-54] [REFERRED TO]
RANGANATH PROPERTIES PVT. LTD VS. PHOENIX TECH ZONE PVT. LTD [LAWS(TLNG)-2023-3-127] [REFERRED TO]
COMMISSIONER OF INCOME TAX  VS. M/S. ESSAR TELEHOLDINGS LTD. [LAWS(SC)-2018-1-46] [REFERRED TO]
MAHADEO GORAIN VS. UNION OF INDIA [LAWS(JHAR)-2021-1-120] [REFERRED TO]
GANGA VISHAN GURJARATI VS. STATE OF RAJASTHAN [LAWS(RAJ)-2018-4-83] [REFERRED TO]
STATE OF CHHATTISGARH VS. PVR LTD A COMPANY [LAWS(CHH)-2021-2-53] [REFERRED TO]
C. SATHISH KUMAR VS. PRL. SECRETARY, INDUSTRUES COMMERCE [LAWS(APH)-2020-2-84] [REFERRED TO]
FILCO TRADE CENTRE PVT LTD VS. UNION OF INDIA [LAWS(GJH)-2018-9-233] [REFERRED TO]
SOCIEDADE DE FOMENTO INDUSTRIAL PVT LTD VS. STATE OF GOA [LAWS(BOM)-2018-9-107] [REFERRED TO]
MOHAN SINGH GULERIA VS. STATE OF HP AND OTHERS [LAWS(HPH)-2017-11-65] [REFERRED TO]
ZAFARUL ISLAM KHAN VS. GOVT. OF NCT OF DELHI THROUGH CHIEF SECRETARY [LAWS(DLH)-2022-7-128] [REFERRED TO]
CHARANJIT SINGH AHLUWALIA VS. UNION OF INDIA [LAWS(DLH)-2023-5-194] [REFERRED TO]
M/S. SANDEEP DWELLERS PRIVATE LIMITED VS. STATE OF MAHARASHTRA [LAWS(BOM)-2020-12-1] [REFERRED TO]
SANDEEP & ORS VS. STATE & OTHERS [LAWS(DLH)-2015-2-640] [REFERRED]
GEETHA PANDIT RAO VS. STATE OF KARNATAKA [LAWS(KAR)-2020-11-14] [REFERRED TO]
BIKRAM ROY VS. STATE OF ASSAM [LAWS(GAU)-2017-8-14] [REFERRED TO]
SATYENDRA KUMAR DUTTA VS. THE STATE OF ASSAM [LAWS(GAU)-2017-8-180] [REFERRED TO]
SRI AMARTYA SARKAR VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-191] [REFERRED TO]
MS. DHARITRI TAMULY VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-207] [REFERRED TO]
V.D. RAJAGOPAL VS. TATE OF TELANGANA [LAWS(TLNG)-2022-10-22] [REFERRED TO]
KAMAL DAS RAI VS. STATE OF SIKKIM [LAWS(SIK)-2024-4-8] [REFERRED TO]
BABITA DHASMANA VS. DIRECTOR SCHOOL EDUCATION UTTARAKHAND AND OTHERS [LAWS(UTN)-2018-7-86] [REFERRED TO]
THE DIRECTOR OF INCOME TAX AND ORS. VS. AL-AMEEN CHARITABLE FUND TRUST AND ORS. [LAWS(KAR)-2016-2-115] [REFERRED TO]
UNION OF INDIA VS. MUDRIKA SINGH [LAWS(SC)-2021-12-7] [REFERRED TO]
V KUMAR VS. DIRECTOR GENERAL, ALL INDIA RADIO AKASHBHAVAN [LAWS(MAD)-2019-3-96] [REFERRED TO]
RAMKRISHNA FORGINGS LIMITED VS. STATE OF JHARKHAND [LAWS(JHAR)-2020-1-110] [REFERRED TO]
MOHD. VS. U.O.I. [LAWS(ALL)-2019-10-198] [REFERRED TO]
COMMISSIONER OF INCOME TAX (EXEMPTION) ASHOK MARG LUCKNOW VS. SETH ANANDRAM JAIPURIA EDU.SOCIETY CANTONMENT KANPUR [LAWS(ALL)-2017-3-203] [REFERRED TO]
M/S. GHODAWAT ENERGY PVT. LTD., A REGISTERED COMPANY VS. THE STATE OF MAHARASHTRA [LAWS(BOM)-2016-10-243] [REFERRED TO]
GLOBAL TRANSNATIONAL TRADING FZE VS. UNION OF INDIA [LAWS(DLH)-2019-10-109] [REFERRED TO]
UNION OF INDIA VS. YAUK ENGINEERS [LAWS(ALL)-2024-4-93] [REFERRED TO]
JINDAL STEEL AND POWER LTD. AND ANOTHER VS. STATE OF CHHATTISGARH AND OTHERS [LAWS(CHH)-2017-11-54] [REFERRED TO]
VARDHMAN TEXTILES LIMITED VS. UNION OF INDIA [LAWS(CHH)-2017-10-19] [REFERRED TO]
DR. ITESH BORDOLOI @ ITESWAR BORDOLOI VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-178] [REFERRED TO]
GEEBANI DEVI VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-189] [REFERRED TO]
SRI NIRAJ GONJU AND OTHERS VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-205] [REFERRED TO]
MS. CHAHAL KEDIA AND OTHERS VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-209] [REFERRED TO]
ABHIJNAN BARUAH VS. STATE OF ASSAM [LAWS(GAU)-2017-8-99] [REFERRED TO]
G.V. SESHAMAMBA VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2021-3-130] [REFERRED TO]
BILT GRAPHIC PAPER PRODUCTS LTD. VS. THE STATE OF MAHARASHTRA [LAWS(BOM)-2019-1-34] [REFERRED TO]
GAURANG BALVANTLAL SHAH S/O. BALVANTLAL SHAH VS. UNION OF INDIA [LAWS(GJH)-2018-11-57] [REFERRED TO]
FINANCIAL INTELLIGENCE UNIT-IND VS. CORPORATION BANK [LAWS(DLH)-2019-9-23] [REFERRED TO]
DR. MANOJ S. VS. DIRECTOR OF COLLEGIATE EDUCATION [LAWS(KER)-2022-1-10] [REFERRED TO]
K.R.RAMESH VS. CENTRAL BUREAU OF INVESTIGATION [LAWS(KER)-2020-6-236] [REFERRED TO]
DR. A.G. JAYAKRISHNAN VS. ASST.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, THIRUVANANTHAPURAM [LAWS(KER)-2018-10-239] [REFERRED TO]
KERALA TEXTILE AND GARMENTS DEALERS WELFARE ASSOCIATION VS. STATE OF KERALA [LAWS(KER)-2015-11-135] [REFERRED TO]
YASHODHARA SHROFF VS. UNION OF INDIA [LAWS(KAR)-2019-6-391] [REFERRED TO]
POSCO POGGENAMP ELECTRICAL STEEL PRIVATE LIMITED VS. UCO BANK [LAWS(GJH)-2023-9-4] [REFERRED TO]
JAYAMMA VS. REGIONAL COMMISSIONER, BENGALURU REGION [LAWS(KAR)-2020-10-12] [REFERRED TO]
SECRETARY TO GOVERNMENT OF TAMIL NADU VS. G. ANANDHAN [LAWS(MAD)-2017-6-162] [REFERRED TO]
BHAGAVAN DAS DHANANJAYA DAS VS. UNION OF INDIA [LAWS(MAD)-2018-8-66] [REFERRED TO]
COMMISSIONER OF INCOME VS. KARNATAKA REDDY JANASANGHA [LAWS(KAR)-2016-6-368] [REFERRED TO]
TARAJYOT POLYMERS LTD. VS. UNION OF INDIA [LAWS(MAD)-2017-11-124] [REFERRED TO]
SANGH ENTERPRISES PVT. LTD. VS. STATE OF SIKKIM [LAWS(SIK)-2020-9-3] [REFERRED TO]
LABANYAREKHA VS. STATE [LAWS(ORI)-2019-11-37] [REFERRED TO]
UNION OF INDIA & ORS. VS. M/S. MARGADARSHI CHIT FUNDS (P) LTD. ETC. [LAWS(SC)-2017-7-58] [REFERRED TO]
STATE BANK OF INDIA VS. V. RAMAKRISHNAN & ANR. [LAWS(SC)-2018-8-90] [REFERRED TO]
SARVODAYA EDUCATION TRUST VS. UNION OF INDIA [LAWS(KAR)-2017-8-1] [REFERRED TO]
MS. SEJAL PODDAR AND OTHERS VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-177] [REFERRED TO]
MOHSIN REZA AND OTHERS VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-179] [REFERRED TO]
COMMISSIONER OF INCOME TAX (C) KANPUR VS. LATE SHRI PADAMPAT SINGHANIA THROUGH L/H DR. G.H. SINGHANIA [LAWS(ALL)-2016-11-26] [REFERRED TO]
BALIRAM VS. GAJANAN [LAWS(BOM)-2023-4-107] [REFERRED TO]
CENTRAL INDIA INSTITUTE OF MEDICAL SCIENCES VS. UNION OF INDIA AND ORS. [LAWS(BOM)-2015-11-15] [REFERRED TO]
THE COMMISSIONER OF INCOME TAX VS. HCL INFOSYSTEMS LTD. [LAWS(DLH)-2015-12-160] [REFERRED TO]
DIRECTOR OF SCHOOL EDUCATION D. P. I. CAMPUS VS. M. VELAYUTHAM [LAWS(MAD)-2023-6-146] [REFERRED TO]
SUSHMI BASUMATARY VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-182] [REFERRED TO]
HAMPI GOGOI VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-183] [REFERRED TO]
SRI HIMASNATA HAZARIKA VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-198] [REFERRED TO]
DEEPSIKHA DEBNATH VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-201] [REFERRED TO]
ARINDAM BORGOHAIN VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-202] [REFERRED TO]
SPREEHA GOGOI VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-214] [REFERRED TO]
VED VIJAY NEOG (MINOR) VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-216] [REFERRED TO]
ANSHUMOYEE BORO AND OTHERS VS. THE STATE OF ASSAM [LAWS(GAU)-2017-8-221] [REFERRED TO]
SRI KAARANJIT MUSHAHARY VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-222] [REFERRED TO]
SONY ERICSSON MOBILE COMMUNICATIONS INDIA PVT. LTD. AND ORS. VS. COMMISSIONER OF INCOME TAX-III AND ORS. [LAWS(DLH)-2015-3-147] [REFERRED TO]
MCP ENTERPRISES VS. STATE OF KERALA [LAWS(KER)-2019-12-253] [REFERRED TO]
MAHASHIV PROMOTERS PVT LTD VS. STATE OF HARYANA AND ANOTHER [LAWS(P&H)-2016-9-164] [REFERRED TO]
SECRETARY TO GOVT., MUNICIPAL ADMN. & WATER SUPPLY DEPARTMENT VS. V. MARISAMY [LAWS(MAD)-2017-5-23] [REFERRED TO]
SITHURAJAPURAM VS. PRINCIPAL SECRETARY TO GOVERNMENT [LAWS(MAD)-2019-12-456] [REFERRED TO]
GIRDHAR GOPAL BAJORIA VS. RAJESH KUMAR SHARMA, ASSISTANT DIRECTOR, DIRECTORATE OF ENFORCEMENT [LAWS(RAJ)-2021-9-56] [REFERRED TO]
KRISHNA GOPAL TIWARY VS. UNION OF INDIA [LAWS(SC)-2021-8-25] [REFERRED TO]
INDER SINGH (D) THR. LRS. & ANR. VS. KEHAR SINGH (D) THR. LRS. & ORS. [LAWS(SC)-2017-11-156] [REFERRED TO]
FEDERATION OF INDIAN MINERAL INDUSTRIES & ORS. VS. UNION OF INDIA & ANR. [LAWS(SC)-2017-10-40] [REFERRED TO]
WORKING FRIENDS COOPERTIVE HOUSE BUILDING SOCIETY LTD VS. STATE OF PUNJAB [LAWS(SC)-2015-10-19] [REFERRED TO]
K.L. SWAMY VS. COMMISSIONER OF INCOME TAX [LAWS(SC)-2023-1-29] [REFERRED TO]
RAJADHANI RYTHU PARIRAKSHANA SAMITHI, VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2022-3-24] [REFERRED TO]
KINJARAPU ATCHANNAIDU VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2020-7-47] [REFERRED TO]
RANJU RANI DEB VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-186] [REFERRED TO]
DR. PRAKRITISH BORA VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-187] [REFERRED TO]
SRI SIDDHARTH GURUNG VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-195] [REFERRED TO]
SRI PRADEEP MEHTA VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-213] [REFERRED TO]
YASHWANT KUMAR JAIN VS. STATE OF CHHATTISGARH THROUGH SECRETARY [LAWS(CHH)-2018-4-41] [REFERRED TO]
YASHWANT KUMAR JAIN VS. STATE OF CHHATTISGARH THROUGH SECRETARY [LAWS(CHH)-2018-4-41] [REFERRED TO]
ADANI POWER LIMITED AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(GJH)-2015-7-30] [REFERRED TO]
NIKO RESOURCES LIMITED VS. UNION OF INDIA AND ORS. [LAWS(GJH)-2015-3-186] [REFERRED TO]
PRINCIPAL COMMISSIONER OF CENTRAL EXCISE, KOLKATA - IV VS. HIMADRI SPECIALITY CHEMICAL LIMITED [LAWS(CAL)-2022-9-147] [REFERRED TO]
DIRECTOR OF INCOME TAX VS. NEW SKIES SATELLITE BV AND ORS. [LAWS(DLH)-2016-2-268] [REFERRED TO]
UNITED PROJECTS VS. STATE OF MAHARASHTRA [LAWS(BOM)-2022-7-135] [REFERRED TO]
BOMBAY DYEING & MANUFACTURING COMPANY LIMITED VS. ASHOK NARANG [LAWS(BOM)-2021-8-166] [REFERRED TO]
ISLAND STAR MALL DEVELOPERS PRIVATE LIMITED VS. BANGALORE DEVELOPMENT AUTHORITY [LAWS(KAR)-2022-9-1212] [REFERRED TO]
RCHID INFRASTRUCTURE DEVELOPERS PVT LTD VS. UNION OF INDIA & ORS [LAWS(DLH)-2019-1-241] [REFERRED TO]
MOLINA BISWAS VS. GENERAL MANAGER, MEDICAL SERVICES, TATA STEEL MEDICAL DIVISION [LAWS(JHAR)-2021-1-119] [REFERRED TO]
ASKANI RUBINABEN VS. STATE OF GUJARAT [LAWS(GJH)-2022-8-1260] [REFERRED TO]
PROMIL GOYAL VS. STATE OF H P & ORS [LAWS(HPH)-2016-8-79] [REFERRED]
MAN MOHAN AND ORS. VS. STATE AND ORS. [LAWS(J&K)-2017-11-63] [REFERRED TO]
SEEMA RANI VS. STATE OF HARYANA [LAWS(P&H)-2020-7-113] [REFERRED TO]
M.KATHIRVEL VS. INSPECTOR GENERAL OF REGISTRATION [LAWS(MAD)-2024-8-2] [REFERRED TO]
VINOD RAMNANI VS. STATION HOUSE OFFICER [LAWS(KAR)-2020-8-65] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BANGALORE BAPTIST HOSPITAL SOCIETY [LAWS(KAR)-2016-6-293] [REFERRED]
STAR CLUB VS. PRINCIPAL SECRETARY TO GOVERNMENT [LAWS(MAD)-2019-12-36] [REFERRED TO]
NAMAKKAL DISTRICT STONE CRUSHER OWNERS ASSOCIATION VS. STATE OF TAMIL NADU [LAWS(MAD)-2019-9-81] [REFERRED TO]
M/S. L. R. BROTHERS INDO FLORA LIMITED VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(SC)-2020-9-1] [REFERRED TO]
UNION OF INDIA VS. GANPATI DEALCOM PVT. LTD [LAWS(SC)-2022-8-69] [REFERRED TO]
AITA MAYA GURUNG VS. RATNA KUMAR PRADHAN [LAWS(SIK)-2023-4-9] [REFERRED TO]
K. RAMAKRISHNA RAO VS. THE GOVERNMENT OF A.P., REVENUE (UC.I) DEPARTMENT AND ORS. [LAWS(APH)-2015-2-70] [REFERRED TO]
GOKULA KRISHNA RICE MILL VS. ANDHRA PRADESH CIVIL SUPPLIES CORPORATION [LAWS(APH)-2020-12-90] [REFERRED TO]
SRI SARDHAN TERON VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-184] [REFERRED TO]
MD. MARJUCK CHOWDHURY VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-188] [REFERRED TO]
ASHIQUE GUPTA VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-193] [REFERRED TO]
ZOHRA FATIMAJOHRA FATIMA VS. ADDL. DISTRICT AND SESSIONS JUDGE , COURT NO-8, LKO [LAWS(ALL)-2023-1-199] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX-I VS. MANOJ KUMAR SINGH [LAWS(ALL)-2017-8-330] [REFERRED TO]
SOMNATH CHATTERJEE VS. HOSSAIN MALLICK [LAWS(CAL)-2023-2-9] [REFERRED TO]
KONKAN IRRIGATION DEVELOPMENT CORPORATION VS. F. A. ENTERPRISES [LAWS(BOM)-2019-10-113] [REFERRED TO]
SOHAN LAL AND OTHERS VS. STATE OF H P & OTHERS [LAWS(HPH)-2018-4-187] [REFERRED TO]
KARNATAKA STATE BEVERAGES CORPORATION LIMITED VS. THE COMMISSIONER OF INCOME TAX AND ORS. [LAWS(KAR)-2016-2-62] [REFERRED TO]
JMC PROJECTS (INDIA) LTD. VS. THE STATE OF KARNATAKA [LAWS(KAR)-2015-6-300] [REFERRED TO]
SRI SANDEEP KR. DAS VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-204] [REFERRED TO]
SRI ANURAG HEMANI VS. STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-210] [REFERRED TO]
BHARGAV GOGOI VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-215] [REFERRED TO]
NIHARIKA JAIN VS. UNION OF INDIA [LAWS(RAJ)-2019-7-352] [REFERRED TO]
COMMISSIONER OF INCOME TAX (EXEMPTIONS) VS. M/S. SHREE SHYAM MANDIR COMMITTEE [LAWS(RAJ)-2017-10-65] [REFERRED TO]
AMRIT BANASPATI COMPANY LIMITED VS. STATE OF PUNJAB AND OTHERS [LAWS(P&H)-2015-8-379] [REFERRED TO]
UNION OF INDIA & ANR. VS. M/S INDUSIND BANK LTD. & ANR. [LAWS(SC)-2016-9-18] [REFERRED TO]
SHANTI FRAGRANCES VS. UNION OF INDIA AND ORS [LAWS(SC)-2017-9-111] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. ESSAR TELEHOLDING LTD.MANAGER [LAWS(SC)-2018-1-87] [REFERRED TO]
G. J. RAJA VS. TEJRAJ SURANA [LAWS(SC)-2019-7-131] [REFERRED TO]
VIJAY VS. UNION OF INDIA [LAWS(SC)-2023-11-54] [REFERRED TO]
BRATOTI MOITRA VS. STATE OF JHARKHAND [LAWS(JHAR)-2022-2-24] [REFERRED TO]
V.D. RAJAGOPAL VS. THE STATE OF TELANGANA [LAWS(TLNG)-2018-11-36] [REFERRED TO]
OIL AND NATURAL GAS COMMISSION OF INDIA VS. MUNICIPAL CORPORATION OF GREATER BOMBAY [LAWS(BOM)-2017-9-206] [REFERRED TO]
ST. JOSEPH GRANITES VS. STATE OF KERALA [LAWS(KER)-2016-10-23] [REFERRED TO]
COMMISSIONER OF INCOME TAX BANGALORE-III VS. VINAY MISHRA [LAWS(KAR)-2020-8-252] [REFERRED TO]
ALL KERALA ASSOCIATION OF CHIT FUNDS VS. UNION OF INDIA [LAWS(KER)-2018-3-395] [REFERRED TO]
VIVA HIGHWAYS LTD. VS. MADHYA PRADESH ROAD DEVELOPMENT CORPORATION LTD. [LAWS(MPH)-2017-5-69] [REFERRED TO]
SURESH SINGH YADAV & ANOTHER VS. STATE OF M.P. & OTHERS [LAWS(MPH)-2018-4-109] [REFERRED TO]
MS. MEGHNA TIWARI VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-181] [REFERRED TO]
SRI JASPER GENGMEI VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-190] [REFERRED TO]
AKASHI MARIANE @ AKASHI MARIANE SURIN VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-199] [REFERRED TO]
SHUBHAM KUMAR VERMA VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-200] [REFERRED TO]
BABRU BAHAN DAS VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-217] [REFERRED TO]
MAYUREE RAY AND OTHERS VS. THE STATE OF ASSAM AND OTHERS [LAWS(GAU)-2017-8-218] [REFERRED TO]
COMMISSIONER OF INCOME TAX DELHI (CENTRAL VS. PINAKI MISRA [LAWS(DLH)-2017-3-23] [REFERRED TO]
GANPATI DEALCOM PVT. LTD. VS. UNION OF INDIA [LAWS(CAL)-2019-12-25] [REFERRED TO]
GAURANG BALVANTLAL SHAH VS. UNION OF INDIA [LAWS(GJH)-2018-12-12] [REFERRED TO]
N.RAMESH KUMAR VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2020-5-16] [REFERRED TO]
LAKSHMI METALLICA PVT. LTD. VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2017-11-93] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. JIGNESH P. SHAH [LAWS(BOM)-2015-1-157] [REFERRED TO]
JALKAL VIBHAG NAGAR NIGAM VS. PRADESHIYA INDUSTRIAL AND INVESTMENT CORPORATION [LAWS(SC)-2021-10-59] [REFERRED TO]
SNOWTEX INVESTMENT LIMITED VS. PRINCIPAL COMMISSIONER OF INCOME TAX [LAWS(SC)-2019-4-151] [REFERRED TO]
SRI MAHANTA SRI GARUDADHWAJA (DEAD) VS. COMMISSIONER OF ENDOWMENTS [LAWS(ORI)-2016-6-60] [REFERRED TO]
ASIANLAK HEALTH FOODS LTD VS. UNION OF INDIA AND OTHERS [LAWS(P&H)-2018-3-86] [REFERRED TO]


JUDGEMENT

- (1.)Delay condoned.
(2.)Leave granted in all these matters.
(3.)In these batch of appeals, most of which are preferred by the Commissioner(s) of Income Tax (hereinafter referred to as 'the Department'), with the exception of few appeals filed by the assessees, the question of law which has fallen for consideration is as to whether the proviso appended to Section 113 of the Income Tax Act (hereinafter referred to as 'the Act') which was inserted in that Section by the Finance Act, 2002 is to operate prospectively or is clarificatory and curative in nature and, therefore, has retrospective operation.
The Background Facts:



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