Supreme Court of India

Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited

Neutral citation

Reported as [2014] 12 S.C.R. 1037

Bench R.M. Lodha, Jagdish Singh Khehar, J. Chelameswar, A.K. Sikri and R.F. Nariman JJ.

Decided 15 September 2014

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37 Supreme Court benches have cited this judgment.

What the Court ordered

In view of the aforesaid difficulties pointed out by the Chief Commissioners in their Conference, it becomes clear that as per the provisions then enforced, levy of surcharge in the block assessment on the undisclosed 15. 263 U.S. 179, 44 S.Ct. 69 (1923).

Judgment, page 40

From the headnote

Income Tax Act, 1961 - s. 113 proviso (insertion by the Finance Act, 2002) - Surcharge Qn block assessment - Block assessment for the period from 01.04.1989 to 10.02.2000 : Levy of surcharge under the proviso inserted in s. 113 by the Finance Act, 2002, with effect from 01.06.2002 - Prospective or retrospective in operation ..,.. Held: Is to be construed prospective in nature - The intention of the legislature was to make proviso in s. 113 prospective in nature - This proviso cannot be treated as declaratory/statutory or curative in nature. Answering the referred question, the Court HELD: 1

Authorities it was built on

2005 Government of India and Ors. v. Indian Tobacco Association cited by 5
1975 Govinddas & Ors. Etc. Etc. v. Income Tax Officer & Another cited by 5
1989 Controller of Estate Duty, Gujarat I, Ahmedabad. v. M.A. Merchant Accountable Person of Late Shri A.g Merchant, Majirajwadi Road, Bhavnagar, Etc. cited by 2
1961 The Commissioner of Income-tax, Bombay v. The Scindia Steam Navigation Co. Ltd. cited by 2
2008 Commissioner of Income Tax Central Ii v. Suresh N. Gupta cited by 1

Where later benches applied it

2023 Gujarat Urja Vikas Nigam Limited & Ors. v. Renew Wind Energy (rajkot) Private Limited & Ors relied on
2022 Securities and Exchange Board of India v. Sunil Krishna Khaitan and Others relied on
2019 G..j. Raja v. Tejraj Surana relied on
2019 K. Sashidhar v. Indian Overseas Bank & Ors. relied on
2018 State Bank of India v. V. Ramakrishnan & Anr. relied on
2023 Vijay v. Union of India & Ors. followed
2021 Jalkal Vibhag Nagar Nigam & Ors. v. Pradeshiya Industrial and Investment Corporation & Anr. followed
2020 M/s. L. R. Brothers Indo Flora Ltd. v. Commissioner of Central Excise followed
2019 Snowtex Investment Limited v. Principal Commissioner of Income Tax, Central-2, Kolkata followed
2018 Commissioner of Income Tax 5 Mumbai v. M/s. Essar Teleholdings Ltd. through its Manager followed
2017 Federation of Indian Mineral Industries & Ors. v. Union of India & Anr. followed
2025 Vijaya Kumari S & Another v. Union of India referred to
2025 M/s Suraj Impex (india) Pvt. Ltd. v. Union of India & Ors. referred to
2024 Rajesh Mitra @ Rajesh Kumar Mitra & Anr. v. Karnani Properties Ltd. referred to
2023 K.L. Swamy v. The Commissioner of Income Tax & Anr. referred to
2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority referred to
2022 Union of India & Anr. v. M/s. Ganpati Dealcom Pvt. Ltd. referred to
2022 Vijay Madanlal Choudhary & Ors. v. Union of India & Ors. referred to
2022 Commissioner of Central Excise, Raipur v. M/s Sepco Electric Power Construction Corporation referred to
2021 Krishna Gopal Tiwary & Anr. v. Union of India & Ors. referred to
2020 K Sivaraman & Ors. v. P Sathishkumar & Anr. referred to
2019 Prashanti Medical Services & Research Foundation v. Union of India & Ors. referred to
2019 The Commissioner of Income Tax, New Delhi v. Ram Kishan Dass referred to
2018 Union of India & Anr. v. M/s. Intercontinental Consultants and Technocrats Pvt. Ltd. referred to
2017 State of Kerala and Others v. Fr. William Fernandez Etc. Etc. referred to
2017 M/s Shanti Fragrances v. Union of India and Ors. referred to
2017 M. D. Frozen Foods Exports Pvt. Ltd. & Ors. v. Hero Fincorp Ltd. referred to
2016 Jayam & Co. v. Assistant Commissioner & Anr. referred to
2021 Union of India and Ors. v. Mudrika Singh mentioned
2017 Union of India & Ors. v. M/s. Margadarshi Chit Funds (p) Ltd. Etc. mentioned
2016 Union of India & Anr. v. M/s Indusind Bank Ltd. & Anr. mentioned
2016 The Manager, Vknm Vocational Higher 'secondary School v. The State of Kerala and Others Etc. mentioned
2015 S.E.B.I. v. Alliance Finstock Ltd. & Ors. Etc. Etc. mentioned
2015 Director General of Foreign Trade and Anr. v. M/s. Kanak Exports and Anr. mentioned
2015 The Working Friends Cooperative House Building Society Ltd. v. The State of Punjab & Ors. mentioned
2015 Commissioner of Income Tax-19 Mumbai. v. M/s. Sarkar Builders mentioned
2015 Voltas Ltd. v. State of Gujarat mentioned

Of those, 5 relied on · 6 followed · 17 referred to · 9 mentioned

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