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Sulemanji Ganibhai Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139(1), 139(5), 271 and 271(1); ;Finance Act, 1968 - Sections 19; General Clauses Act, 1897 - Sections 6

Reported in : (1979)8CTR(MP)11; [1980]121ITR373(MP); 1979MPLJ416

avoided if the income as returned by such person had been accepted as the correct income.' 5. By Section 19 of the Finance Act, 1968, which came into force on 1st April, 1968, for Clause (iii) in Section … wasright in holding that for fixing the quantum of penalty the provisions as they stood amended by the Finance Act, 1968, had application ?'2. The assessee is a registered partnership firm deriving income from agency business in cement and

Lakhanpal National Ltd. Vs. Income-tax Officer

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 43B, 139, 139(1), 141A, 141A(1), 141A(4) and 141A(5); Finance Act, 1968

Reported in : (1986)54CTR(Guj)241; (1986)2GLR1342; [1986]162ITR240(Guj)

time when the provisions of section 19 of the Act were inserted in the statute book by the Finance Act, 1968, with effect from April 1, 1968, it was explained, inter alia, in the memorandum explaining the provisions of

Bireswar Sirkar Vs. Collector of Central Excise and ors.

Court : Kolkata

Subject : Excise

Acts : Constitution of India - Articles 14, 19, 21 and 226; ;Gold Control Rules - Rule 126(1), 126(1) and 126M; ;Gold Control Act, 1968 - Sections 4, 68 and 78; ;General Clauses Act, 1897 - Section 6; ;Finance Act, 1995; ;Gold Control Ordinance, 1968; ;Defence of India Rules; ;Central Excise Act, 1944

Reported in : (2003)2CALLT523(HC),2003(162)ELT1170(Cal)

Their nomenclature have been changed, they have now been designated as the Commissioner of Central Excise by the Finance Act of 1995. The Collector of Central Excise and Customs does not exist, which used to be the adjudicating … to the petitioner under the Defence of India Act and the Rules framed thereunder. Thereafter, the Gold Control Act, 1968 (hereinafter referred to as the Act) came into force and all the proceedings which were initiated under the … down that possession of certain quality and quantity of gold is prohibited. Section 4 of the Act lays down that the matter will be adjudicated … C.J.1. This is an appeal directed against the order dated 12th January, 1984 passed by the learned single Judge whereby the learned single Judge has

Lord Krishna Bank Ltd. and ors. Vs. Income-tax Officer and anr.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(18), 2(41), 104 and 108; Finance Acts, 1964, 1966, 1968 and 1969; Constitution of India - Articles 14 and 19(1)

Reported in : [1973]91ITR313(Ker)

with Section 2(41) and Section 104 read with Section 108 of the Act and the provisions of the Finance Act, 1964 (5 of 1964), authorising levy of super-tax at a rate higher than 25 per cent, of the … Income-tax Act, 1961 (43 of 1961), for short ' the Act', and relating to the years 1964-65, 1966-67, 1968-69 and 1969-70. The orders in respect of the years 1964-65 and 1966-67 relate to reassessment and those in … to the validity of four assessment orders passed under the Income-tax Act, 1961 (43 of 1961), for short ' the Act', and relating to the

Bhawanidas Binani Vs. Commissioner of Wealth-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2; Finance Act, 1965 - Sections 68; Income Tax Act, 1961

Reported in : [1980]124ITR783(Bom)

are understood in the sense as propounded by the Allahabad High Court, they would clearly indicate that the Finance Act, 1968, was prescribing a distinct rate of tax on an item of total income which was already subjected to … 1. In this reference the question referred to us for our opinion by the Income-tax Appellate Tribunal under Section 27(1) of the W.T. Act, 1957, is as follows :' Whether, on the facts and in the circumstances … by the Income-tax Appellate Tribunal under Section 27(1) of the W.T. Act, 1957, is as follows :' Whether, on the facts and in the circumstances

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on the sale … Sri Tirumala Venkateswara Timber and Bamboo Firm v. Commercial Tax Officer, Rajahmundry [1968] 2 SCR 476 : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : … category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department

Commissioner of Income-tax Vs. Godfrey Philips India Limited

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 104; Finance Act, 1968; Finance Act, 1967

Reported in : (1986)52CTR(Bom)32; [1986]161ITR684(Bom); [1986]25TAXMAN29(Bom)

taken into account for the purpose of levying tax at the rate of 7.5 per cent. under the Finance Act, 1968, and consequently holding that dividend declared was only Rs. 8,00,000 as against Rs. 15,50,000 adopted by the Income-tax … Bharucha, J.1. The question for consideration in this reference made at the instance of the Revenue under section 256(1) of the Income-tax Act, 1961, reads thus :'Whether, on the facts and in the circumstances of the … the instance of the Revenue under section 256(1) of the Income-tax Act, 1961, reads thus :'Whether, on the facts and in the circumstances of the

Additional Commissioner of Income-tax, Madras-ii Vs. Murugan Timber De ...

Court : Chennai

Subject : Direct Taxation

Reported in : [1978]113ITR99(Mad)

and purpose less one. As a matter of fact, the amendment of clause (iii) of section 271(1) by section 19 of the Finance Act of 1968, with effect from April 1, 1968 will support our conclusion in this … of Rs. 6,400 applying the provisions of section 271(1)(c) of the Income-tax Act, 1961 as amended by the Finance act, 1968, that being the minimum penalty impossiable.Aggrieved by such levy of penalty, the assessee preferred an appeal to the

K.T. Kuruvila Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : MRTP

Reported in : (1990)(46)ELT304Tri(Chennai)

unlawful acts. The learned counsel further urged that in terms of a Circular issued by the Ministry of Finance, F.No.128/19/86-GC dated 6-3-1987, which the learned counsel referred to as the Amnesty Scheme, the Central Government decided that … Excise, Cochin, has confiscated 2261.750 gms. of gold and gold ornaments under Section 71 of the Gold (Control) Act, 1968, the 'Act' for short, and permitted redemption of the same by appellant Kuruvila on payment of a fine

State of West Bengal and ors. Vs. A.S. Narayana

Court : Kolkata

Subject : Sales Tax

Reported in : [1977]40STC404(Cal)

registration under the said Act.24. The firm had made a voluntary disclosure before the income-tax authorities under the Finance Act, 1965 and, under Section 68 of the Act, such declaration was to be confidential not to be disclosed … 1970 S.C 1292, where the court was considering the provisions in Section 152A inserted by the Gujarat Amendment Act, 1968, to the Bombay Provincial Municipal Corporation Act, 1949. By the said section the Corporation was given power to … 1974, was brought into force on 23rd March, 1974. The material provisions thereof are as follows :Section 3.-After Section 19 of the said Act, the following section shall be and shall be deemed always to have been, inserted,