2002 (8) TMI 70

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....HA BABU J.-The question referred to us at the instance of the assessee is: "Whether the Tribunal was correct in holding that the provisions of section 13A are not applicable to the assessee for the assessment years 1973-74, 1975-76, 1977-78 and 1978-79?" Section 13A of the Income-tax Act, 1961, makes a special provision relating to incomes of political parties. That provision was introduced ....

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....the person who has made such contribution; and (c) the accounts of such political party are audited by an accountant as defined in the Explanation below sub-section (2) of section 288." The assessment years with which we are concerned are years which are prior to the assessment year in which section 13A came into force. The assessee is a political party. Its objects are the establishment ....

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....urther appeal the Tribunal held that the assessee should be taxed as a body of individuals and remanded the case to the Assessing Officer. Before doing so it rejected the assessee's claim that section 13A was only clarificatory and that that provision would apply to these assessment years as well. Learned counsel for the assessee submitted that the assessee is entitled to the benefit of section....

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....ad not been conferred before the law was amended, that does not necessarily imply that the amendment is to be given retrospective effect even without a legislative declaration to that effect. Every case of removal of hardship by Parliament does not indicate a parliamentary intention to remove that hardship from an anterior date unless the scheme of the Act, the context in which the amendment was m....