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Home Bare Acts Phrase: section 263 of the actFinance Act, 1989 Section 23
Title : Amendment of Section 263
State : Central
Year : 1989
In section 263 of the Income-tax Act, in sub-section (1), in the Explanation, - (i) in clause (a), after the words "an order passed", the words, figures and letters "on or before or after the 1st day of June, 1988," shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988; (ii) in clause (b), for the word "includes", the words "shall include and shall be deemed always to have included" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 1988; (iii) in clause (c), - (a) after the words "of any appeal", the words, figures and letters "filed on or before or after the 1st day of June, 1988" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988; (b) after the words "shall extend", the words "and shall be deemed always to have extended" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1988.
View Complete Act List Judgments citing this sectionFinance Act, 1988 Section 44
Title : Amendment of Section 263
State : Central
Year : 1988
In section 263 of the Income-tax Act, in sub-section (1), for the Explanation, the following Explanation, shall be substituted with effect from the 1st day of June, 1988, namely :- 'Explanation : For the removal of doubts, it is hereby declared that, for the purposes of this sub-section, - (a) an order passed by the Assessing Officer shall include - (i) an order of assessment made by the Assistant Commissioner or the Income-tax Officer on the basis of the directions issued by the Deputy Commissioner under section 144A; (ii) an order made by the Deputy Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorised by the Board in this behalf under section 120; (b) "record" includes all records relating to any proceeding under this Act available at the time of examination by the Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal, the powers of the Commissioner under this.....
View Complete Act List Judgments citing this sectionState of Himachal Pradesh Act, 1970 Section 7
Title : Amendment of Section 27-a of Act 43 of 1950
State : Central
Year : 1970
Amendment of section 27-A of Act 43 of 1950
View Complete Act List Judgments citing this sectionDepositories Act, 1996 (22 of 1996) Section 19F
Title : Penalty for Failure to Comply with Directions Issued by Board Under Section 19 of the Act
State : Central
Year : 1996
1 [Section 19F - Penalty for failure to comply with directions issued by Board under section 19 of the Act If any person fails to comply with the directions issued by the Board under Section 19, within the time specified by it, he shall be liable to a penalty of one lakh rupees for each day during which such failure continues or one crore rupees, whichever is less.] ___________________________ 1. Inserted vide The Securities Laws (Amendment) Act, 2004
View Complete Act List Judgments citing this sectionMerchant Shipping Act, 1958 Section 263
Title : [Omitted]
State : Central
Year : 1958
[263.XX] _________________ 1. Section 263 and the heading "Special provisions regarding pilgrim ship" omitted by Merchant Shipping (Amendment) Act, 1976 (69 of 1976), Section 15 (1-12-1976).
View Complete Act List Judgments citing this sectionDelhi High Court (Amendment) Act, 2003 Complete Act
Title : Delhi High Court (Amendment) Act, 2003
State : Central
Year : 2003
Preamble1 - DELHI HIGH COURT (AMENDMENT) ACT, 2003 Section1 - Short title and commencement Section2 - Amendment of Act 26 of 1966 Section3 - Amendment of Pubjab Act VI of 1918, as in force in National Capital Territory of Delhi Section4 - Power of Chief Justice to transfer pending suits and proceedings to subordinate courts
List Judgments citing this sectionTaxation Laws (Amendment) Act, 2006 Section 18
Title : Amendment of Section 275
State : Central
Year : 2006
In section 275 of the Income-tax Act, after sub-section (1), the following sub-section shall be inserted, namely:-- "(1A) In a case where the relevant assessment or other order is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 246A or an appeal to the Appellate Tribunal under section 253 or an appeal to the High Court under section 260A or an appeal to the Supreme Court under section 261 or revision under section 263 or section 264 and an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty is passed before the order of the Commissioner (Appeals) or the Appellate Tribunal or the High Court or the Supreme Court is received by the Chief Commissioner or the Commissioner or the order of revision under section 263 or section 264 is passed, an order imposing or enhancing or reducing or cancelling penalty or dropping the proceedings for the imposition of penalty may be passed on the basis of assessment as revised by giving effect to such order of the Commissioner (Appeals) or, the Appellate Tribunal or the High Court, or the Supreme Court or order of revision under section.....
View Complete Act List Judgments citing this sectionFinance Act 2001 Section 64
Title : Amendment of Section 153
State : Central
Year : 2001
.....Notwithstanding anything contained in sub-sections (1) and (2), in relation to the assessment year commencing on the 1st day of April, 1971, and any subsequent assessment year, an order of fresh assessment in pursuance of an order under section 250, section 254, section 263 or section 264, setting aside or canceling an assessment, may be made at any time before the expiry of one year from the end of the financial year in which the order under section 250 or section 254 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Chief Commissioner or Commissioner : Provided that where the order under section 250 or section 254 is received by the Chief Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the Chief Commissioner or Commissioner, on or after the 1st day of April, 1999 but before the 1st day of April, 2000, such an order of fresh assessment maybe made at any time up to the 31st day of March, 2002." ; (c) in sub-section (3), clause (i) shall be omitted,
View Complete Act List Judgments citing this sectionFinance Act 1999 Section 85
Title : Amendment of Section 253
State : Central
Year : 1999
In section 253 of the Income-tax Act, with effect from the 1st day of June, 1999, - (a) in sub-section (1), in clause (c), for the words and figures "an order passed by a Commissioner under section 263", the words, figures and letters "an order passed by a Commissioner under section 12AA or under section 263" shall be substituted; (b) in sub-section (6), after clause (c), the following clause shall be inserted, namely :- "(d) where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c), five hundred rupees. ".
View Complete Act List Judgments citing this sectionFinance Act 2007 Section 62
Title : Amendment of Section 245a
State : Central
Year : 2007
.....of section 153B in case of a person referred to in section 153 A or section 153C; (iv) a proceeding for making fresh assessment in pursuance of an order under section 254 or section 263 or section 264, setting aside or cancelling an assessment, shall not be a proceeding for assessment for the purposes of this clause. Explanation.--For the purposes of this clause- (i) a proceeding for assessment or reassessment or recomputation referred to in clause (i) of the proviso shall be deemed to have commenced from the date on which a notice under section 148 is issued; (ii) a proceeding for assessment or reassessment referred to in clause (ii) or clause (iii) of the proviso shall be deemed to have commenced on the date of initiation of the search under section 132 or requisition under section 132A; (iii) a proceeding for making fresh assessment referred to in clause (iv) of the proviso shall be deemed to have commenced from the date on which the order under section 254 or section 263 or section 264, setting aside or cancelling an assessment was passed; (iv) a proceeding for assessment for any assessment year, other than the proceedings of assessment or reassessment referred.....
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