{"id":465,"date":"2009-02-26T08:48:30","date_gmt":"2009-02-26T08:48:30","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=465"},"modified":"2009-02-26T08:48:30","modified_gmt":"2009-02-26T08:48:30","slug":"cit-vs-rajiv-bhatara-supreme-court","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/cit-vs-rajiv-bhatara-supreme-court\/","title":{"rendered":"CIT vs. Rajiv Bhatara (Supreme Court)"},"content":{"rendered":"<p><a href=\"http:\/\/www.itatonline.org\/dlmonitor\/download.php?t=f&#038;i=215\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.itatonline.org\/images\/download.gif?w=605\" class=\"alignright\" border=\"0\" \/><\/a><\/p>\n<p><strong>The Proviso to s. 113 is retrospective <\/strong><\/p>\n<p>The Provio to s. 113 (which imposes surcharge on block assessments), though inserted only with effect from 1.6.2002, is applicable to searches conducted prior to that date as it is \u2018clarificatory\u2019 and \u2018curative\u2019 in nature. <\/p>\n<p><strong><a href=\"http:\/\/www.itatonline.org\/downloads2\/index.php?suresh_gupta_block_assessment_surcharge.pdf\">CIT vs. Suresh N. Gupta <\/a><\/strong>297 ITR 322 (SC) followed. <\/p>\n<p>Note: It appears the attention of the Bench was not drawn to the fact that in <a href=\"http:\/\/itatonline.org\/archives\/index.php\/cit-vs-vatika-township-supreme-court\"><strong>CIT vs. Vatika Township (P) Ltd<\/strong><\/a>. (2009) 17 DTR 353 (SC) \/ (2009) 221 CTR 409 (SC) the issue has been referred to a larger Bench. <\/p>\n<p>See Also: <strong><a href=\"http:\/\/www.itatonline.org\/articles_new\/?p=22\">The bane of retrospective amendments<\/a><\/strong> by N. M. Ranka, Advocate and <strong><a href=\"http:\/\/www.itatonline.org\/interpretation\/interpretation22.php\">Interpretation of Statutes<\/a><\/strong> by Sorabh Soparkar, Advocate. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Provio to s. 113 (which imposes surcharge on block assessments), though inserted only with effect from 1.6.2002, is applicable to searches conducted prior to that date as it is \u2018clarificatory\u2019 and \u2018curative\u2019 in nature. <strong><a href=\"http:\/\/www.itatonline.org\/downloads2\/index.php?suresh_gupta_block_assessment_surcharge.pdf\">CIT vs. Suresh N. Gupta <\/a><\/strong>297 ITR 322 (SC) followed. <\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/cit-vs-rajiv-bhatara-supreme-court\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,7],"tags":[],"class_list":["post-465","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-supreme-court"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/465","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=465"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/465\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}