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Union of India Vs. Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Media and CommunicationConstitution

Acts : Finance Act, 1969 - Sections 24 ; Wealth Tax Act, 1957; Constitution of India - Articles 246 and 248

Reported in : AIR1972SC1061; [1972]83ITR582(SC); (1971)2SCC779; [1972]2SCR33

not include agricultural land, growing crops, grass or standing trees on such land.90. By Section 24 of the Finance Act, 1969, Section 2(e) was amended omitting the non-inclusion of agricultural land for the assessment year commencing from April 1, 1970

Commissioner of Wealth Tax Vs. Dr Karan Singh and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Constitution of India - Articles 32, 133, 134, 136, 141, 226, 245, 265 and 370(1); Wealth Tax Act, 1957 - Sections 1(2) and 3 to 7; Finance Act, 1969 - Sections 24; Constitution (Application to J & K) Order, 1954

Reported in : (1993)110CTR(SC)221; [1993]200ITR614(SC); JT1993(2)SC321; (1993)2MLJ57(SC); 1993(1)SCALE270; 1993Supp(4)SCC500

include property of every description movable or immovable excepting, agricultural land inter alia. By Section 24 of the Finance Act, 1969 (Act 14 of 1969) agricultural land was prospectively included within the ambit of assets'. It would be instructive

Commissioner of Wealth-tax Vs. M.R. Mahajan

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18(1); ;Finance Act, 1969 - Sections 24

Reported in : (1980)18CTR(P& H)253; [1980]126ITR706(P& H)

and that, therefore, the law as it stood before the amendment made as per Section 24(c) of the Finance Act, 1969, effective from April 1, 1969, was applicable to the case for the purpose of computation of the penalties

S. Charan Singh Vs. Commissioner of Wealth-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18 and 18(1); Wealth Tax (Amendment) Act, 1964; Finance Act, 1969 - Sections 24

of the Wealth-tax (Amendment) Act, 1964, and thereafter under Section 18(l)(i) as substituted by Section 24 of the Finance Act, 1969 ?' 2. In the two questions, the issue relates to levy of penalty for the three assessment years

N.N. Subramania Iyer Vs. Union of India (Uoi) and anr.

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2 and 18(1); Finance Act, 1969 - Sections 24; Kerala Land Reforms Act, 1963 - Sections 72, 72A, 72F, 72H and 72I

Reported in : [1974]97ITR228(Ker)

the effect that the compensation payable for the said lands was agricultural property, that Section 24 of the Finance Act, 1969, which amended Section 2(e) of the Wealth-tax Act by including agricultural land in the definition of 'assets' was

Union of India (Uoi) Vs. Shri Harbhajan Singh Dhillon

Court : Supreme Court of India

Subject : Constitution

Acts : Expenditure Tax Act; Bombay Finance Act, 1932 Sections 20, 21 and 22; Gift Tax Act, 1958; Madras Urban Land Tax Act, 1966; Bombay City Civil Court Act, 1948; Gold (Control) Act, 1868; Bombay Finance (Amendment) Act, 1939; Finance Act, 1969 Sections 2, 3, 4, 5, 5(1), 6, 7 and 24; Wealth Tax Act, 1957 - Sections 2 and 3; Federation Act ; Urban Immovable Property Tax Act ; Madras Agriculturists Relief Act, 1938; Income Tax Act, 1922 - Sections 3, 4, 5 and 7(1); Government of India Act, 1935 91, 92, 99, 100, 100(1) and 104; Gujarat Municipalities Act - Sections 99; Punjab Urban Immovable Property Tax Act, 1940; Bombay Municipal Act, 1888 - Sections 22; Constitution of India - Articles 1, 14, 19, 19(1), 39, 99, 198-A, 217, 223, 231, 245 to 255 and 302-325

Reported in : AIR1972SC1061a

not include agricultural land, growing crops, grass or standing trees on such land.90. By Section 24 of the Finance Act, 1969, Section 2(e) was amended omitting the non-inclusion of agricultural land for the assessment year commencing from April 1, 1970

Commissioner of Income-tax Vs. Smt. Indramani Devi Singhania

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 24(1)

Reported in : (1991)95CTR(All)26; [1991]189ITR124(All)

of Section 24 of the Act. The assessment years concerned herein are 1969-70, 1970-71 and 1971-72. By the Finance Act, 1968, Clause (iii) of Sub-section (1) of Section 24 of the Act was deleted and certain words were

Commissioner of Wealth-tax Vs. R.D. Chand and

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14(1) and 18(1); Wealth Tax (Amendment) Act, 1964; Finance Act, 1969

Reported in : [1977]108ITR787(AP)

Once again, the provisions of Section 18 of the Wealth-tax Act. were amended by Section 24 of the Finance Act, 1969, and Clauses (i) and (ii) of the Wealth-tax (Amendment) Act, 1964, were substituted by the following Clauses (i)

T.K. Roy, Vs. Commissioner of Wealth-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(1), 14(2), 15, 16(5), 18, 18(1), 35B and 36(1)

of the W.T. (Amend.) Act, 1964,' and thereafter under Section 18(1)(a)(i), as substituted by Section 24 of the Finance Act, 1969?' 9. Wealth-tax Reference No. 3/75.10. This reference relates only to the assessment year 1968-69. In this case also

T. K. Roy Vs. Commissioner of Wealth-tax. S. Karam Singh V. Commission ...

Court : Guwahati

Subject : Direct Taxation

given a reasonable opportunity of being heard......"S. 18 was again amended in 1969 by section 24 of the Finance Act, 1969 Act 14 of 1969), and the amendment was given effect from April 1, 1969.By this amendment cls. (i)