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Sanjay Khetan Vs. Commissioner of Income-tax and ors.

Court : Allahabad

Subject : Direct TaxationProperty

Acts : Income Tax Act, 1961 - Schedule II - Rule 68B; Constitution of India - Article 226; Finance Act, 1992 - Sections 245I

Reported in : (2004)188CTR(All)361; [2004]266ITR453(All)

Rule 68B of the Second Schedule to the Income-tax Act, 1961. Rule 68B which was inserted by the Finance Act, 1992, with effect from June 1, 1992, states :'Time-limit for sale of attached immovable property.--(1) No sale of immovable … This writ petition has been filed for quashing the notice dated March 26, 1997, published in the Hindi newspaper Rashtriya Sahara dated March 28, 1997, … for the recovery of which the immovable property has been attached, has become conclusive under the provisions of Section 245-I or, as the case may be, final in terms of the provisions of Chapter XX : Provided

R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

appeals. Immediately after the decision of the Division Bench of the Gauhati High Court, Section 154 of the Finance Act, 2003 was enacted by Parliament. The section reads as follows: "154.Amendment of notifications issued under Section 5-A of … which the benefit was reintroduced by another amendment of Rule 41E in 1992. This Court held that in absence of any material as to why … all waste goods or scrap goods or bye- products. This benefit was sought to be taken away by Section 26 of the Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 which amended Rule 41E. The validity of

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Tax Laws (Amendment) Act, 1989, w.e.f. 01.04.1990; and further amended by the Finance (No.2) Act, 1991, w.r.e.f. 01.04.1990; Finance Act, 1992, w.r.e.f. 01.04.1990/w.e.f. 01.04.1992; and Finance Act, 2000, w.e.f. 1-4-2001. 24 Deletion of the expression “not involving the carrying … 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008 … on behalf of the revenue.......................................................................................................... 22 B. Arguments of the assessee-organizations ................................................................................................. 26 C. Revenue’s rebuttal arguments................................................................................................................... 54 III. Analysis and reasoning ............................................................................................................................... 55 A.

Asstt. Cit Vs. Executors of the Estate of Bhagwan

Court : Income Tax Appellate Tribunal ITAT West Bengal

Subject : Direct Taxation

Reported in : (2001)79ITD539Cal

end here. There is another provision inserted by way of section 167B introduced in the Act by the Finance Act, 1992 with effect from 1-4-1993, whereby an Association of Persons is to be charged to tax at the maximum … and ascertainable, is to be assessed under section 167B(2) or the individual members are to be assessed under section 26 of the Act.Five co-owners acquired a property consisting of 8 storeyed buildingThe ground floor is used as godown

Assistant Commissioner of Vs. Executors of the Estate of Bhagwan

Court : Income Tax Appellate Tribunal ITAT West Bengal

Subject : Direct Taxation

end here. There is another provision inserted by way of section 167B introduced in the Act by the Finance Act, 1992 w.e.f. 1-4-1993, whereby an AOP is to be charged to tax at the maximum marginal rate or at … and ascertainable is to be assessed under section 167B(2) or the individual members are to be assessed under section 26 of the Act.2. Five co-owners acquired a property consisting of 8 storeyed building -The ground floor is used

Assistant Commissioner of Income Vs. Executors of the Estate of Bhagwa ...

Court : Income Tax Appellate Tribunal ITAT West Bengal

Subject : Direct Taxation

end here. There is another provision inserted by way of Section 167B introduced in the Act by the Finance Act, 1992 w.e.f. 1st April, 1993, whereby an AOP is to be charged to tax at the maximum marginal rate … and ascertainable is to be assessed under Section 167B(2) or the individual members are to be assessed under Section 26 of the Act.2. Five co-owners acquired a property consisting of 8 storeyed building -The ground floor is used

Gorantla Venkateswara Rao Vs. Kolla Veera Raghava Rao and anr.

Court : Andhra Pradesh

Subject : Criminal

Acts : Negotiable Instruments Act, 1881 - Sections 138, 139 and 142; General Clauses Act, 1897 - Sections 26; Indian Penal Code (IPC), 1860 - Sections 415 and 420; Code of Criminal Procedure (CrPC) , 1974 - Sections 156(3), 188, 220(1), 221(1), 258, 300, 300(1) to 300(6) and 482; Constitution of India - Article 20(2)

Reported in : 2005(2)ALD(Cri)840; I(2007)BC446; 2006CriLJ1

Section 138 of the Act.4. The accused took a defence that he borrowed Rs. 5.000/- only from Southern Finance Company, Guntur in the year 1991. The said company being managed by the complainant obtained his signatures on … issued Ex.P-l cheque in November, 1994 after closing the account in December, 1992, he would not only be guilty under Section 138 read with 142 … other Court to which the first-mentioned Court is subordinate.(6) Nothing in this section shall affect the provisions of Section 26 of the General Clauses Act, 1897 (10 of 1897) or of Section188 of this Code.54. The section is

Arun Kumar Agrawal Vs. Union of India and ors.

Court : Supreme Court of India

Subject : Land Acquisition

shown capacity in dealing with problems relating to securities marker or have special knowledge or experience of law, finance, economics, accountancy, administration or in any other discipline which, in the opinion of the Central Government, shall be … condition as laid down in sub-section (5) of Section 4 of the Securities and Exchange Board of India Act, 1992 (hereinafter referred to as ‘SEBI Act’), as well as the qualification contained in Government communication, which required that … has given false information repeatedly. He gives a false declaration under Rule 26(3)(ii) of All India Services Death-cum-Retirement Benefit Rules to the effect that in

Trennery (Respondent) Vs. West (Her Majesty's Inspector of Taxes) (App ...

Court : House of Lords

Subject : Land Acquisition

construe section 77 of the Taxation of Chargeable Gains Act 1992 ("the 1992 Act") as substituted by the Finance Act 1995 ("the 1995 Act"). The legislation has since been changed again, by the Finance Act 2000, which introduced … as a result of a sale from which he personally gets nothing. These rules are now found in section 26 of the 1992 Act. 26. The CGT legislation has from its inception treated trustees of settled property as

Directorate of Enforcement vs.punjab National Bank & Anr

Court : Delhi

Subject : Land Acquisition

17th January, 2003, came into force w.e.f. 01.07.2005 and has been amended more than once, lastly by the Finance Act, 2018 and the Prevention of Corruption (Amendment) Act, 2018. It was brought on the statute book with the … (Special Provisions) Act, 1985 ("SICA" for short) and Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992 (“the Special Courts Act of 1992”, for short). The court held that if the language of the law … afforded opportunity to approach the adjudicating authority under section 8(1) or (2) and also the appellate tribunal under Section 26, as indeed the special court under section 8 (6), (7) & (8). Generally, the jurisdiction of the special