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Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

to various years covered by the block assessment. We find that second proviso to Section 7(2) of the Finance Act, 1995, specifically provides that "the amount of income-tax computed in accordance with the provisions of Section 112 or 113 … be charged in a block assessment in terms of Section 159BA(2) of the Income-tax Act read with Section 113 of the said Act. .1. The undisclosed income of the Block Period is charged to tax at the

Karnataka Woods and Plywoods Vs. Union of India (Uoi) and ors.

Court : Karnataka

Subject : Excise

Acts : Central Excises Act, 1944 - Sections 11A, 11A(2), 11AA, 11AB and 35L; Central Excise Tariff Act, 1985; Finance Act, 1995; Parent Act; Constitution of India - Articles 226, 227 and 265; Central Excise Rules, 1944 - Rule 173G and 173I

Reported in : 2009(171)LC1(Karnataka); 2009(4)KarLJ683

the assessee, the Legislature introduced the provisions of Section 11AA of the Central Excise Act by way of Finance Act, 1995 and with effect from 26-5-1995.Section 11AA reads as under:Section 11AA. Interest on delayed payment of duty.-(1) Subject to … if at all a situation of this nature is to be pursued by invoking the recovery provisions under Section 11 of the Act and invoking the provisions of Section 11A of the Act is totally a misadventure and

Zunjarrao Bhikaji Nagarkar Vs. U.O.i. and Others

Court : Supreme Court of India

Subject : Service

Acts : Central Civil Services(Classification, Control and Appeal) Rules, 1965 - Rule 14; Central Excise Act, 1944; Finance Act, 1995 Sections 11-A, 33, 35B and 37; Central Excise Rules, 1944 - Rules 9, 49, 52A, 53, 173G,Q and 226; Income Tax Act, 1961 - Sections 129, 139, 142, 143(1), 144A, 148 and 271; CCS(Conduct) Rules, 1964 - Rule 3(1); Orissa Sales Tax Act, 1947 - Sections 7, 11, 12(5) and 25(1); Indian Penal Code (IPC), 1860 - Sections 63 and 325; Drug and Cosmetics Act, 1940 - Sections 18, 27 and 34; Code of Civil Procedure (CPC) - Order 7, Rule 11; Code of Criminal Procedure (CrPC) , 1973 - Sections 482; Constitution of India - Article 14 and 19

Reported in : AIR1999SC2881; 1999(66)ECC40; 1999LC29(SC); 1999(112)ELT772(SC); JT1999(5)SC366; (2000)ILLJ728SC; 1999(4)SCALE480; (1999)7SCC409; [1999]Supp1SCR87; 2000(1)SLJ291(SC)

is now called Commissioner after amendment of the Central Excise Act, 1944 (for short the 'Act') by the Finance Act of 1995. Presently the appellant is posted as Director, National Academy of Customs, Excise and Narcotics, Mumbai. He … 4,81,950 appeared recoverable from them under Rule 9(2) of Central Excise Rules, 1944 read with proviso (i) to Section 11-A of CESA, 1944.(b) It appeared to have willfully with the intention to evade Central Excise duty, cleared clandestinely

Association For Democratics Reforms Vs. Union Of India

Court : Supreme Court of India

Subject : Right to Information

establishing the double proportionality standard ...................................................... 103 b) Validity of the Electoral Bond Scheme, Section 11 of the Finance Act and Section 137 of the Finance Act ..................................................... 113 c. Validity of Section 154 of the Finance Act … Gayatri Devi and Santha Rama Rau, A Princess remembers: The Memoirs of the Maharani of Jaipur, (Rupa Publications 1995) [301].. 68 PART F Symbols to political parties would help voters identify and distinguish between political parties which

Nectar Beverages Pvt. Ltd. Vs. Deputy Commissioner of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(11), 31(1), 32(1), 34, 35(2B), 41, 41(1), 41(2), 41(3), 41(4), 43 and 50; Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986; Finance (No. 2) Act, 1995; Companies Act, 1956

Reported in : (2009)224CTR(SC)433; [2009]314ITR314(SC); JT2009(13)SC471; 2009(9)SCALE200; [2009]182TAXMAN319(SC); 2009(7)LC3385(SC)

respect of bottles and crates purchased after 1.4.1995, on account of deletion of proviso to Section 31(1)(ii) (vide Finance Act, 1995) such bottles and crates formed part of block of assets and consequently such assets purchased after 1.4.1995, in

Shree Rajasthan Texchem Ltd. and ors. Vs. Union of India (Uoi) and ors ...

Court : Rajasthan

Subject : Excise

Reported in : 2008(229)ELT50(Raj)

speed diesel oil at any time during the period commencing on and from the 16th day of March, 1995 and ending with the day, the Finance Act, 2000 receives the assent of the President, shall be deemed … of the case, the Tribunal was right in coming to the conclusion that under Section 112(2)(b) of the Finance Act, 2000 interest can be levied even without there being adjudication of show cause notice, which are pending decision … the Tribunal was right in coming to the conclusion that under Section 112(2)(b) of the Finance Act, 2000 interest can be levied even without there

Muslim Minority Front, Rep. by Its Secretary, Sri Mohd. Abdul Muqueet ...

Court : Andhra Pradesh

Subject : Trusts and Societies

Acts : Wakf Act, 1995 - Sections 1(3), 13, 13(1), 14, 14(1), 14(9), 112 and 112(2); Wakf Act, 1954 - Sections 11; General Clauses Act, 1897 - Sections 6; Constitution of India - Article 226

Reported in : 1996(2)ALT30

or Shefai) or State Shia Conference;(c) persons having special knowledge of administration, finance or law;(d) mutawallis of wakfs situate within the State;Provided further mat in … the Wakf Act, 1995. Incorporation of Boards and their functions is contemplated in Chapter IV of the Wakf Act, 1995. Section 13 of the said Act provides as follows:13. Incorporation:-'(1) With effect from such date as the State Government … Boards consisting of eleven Members (see Section 10(1)) with a Chairman elected by the Members from amongst themselves. Section 11 provided for appointment of Members by the State Government by notification in the official Gazette from any one

H.B. Stockholdings Ltd. Vs. Joint Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)87TTJ(Del)127

wherein it has been held that 'Chapter XIV-B consisting of sections 158B to 158BH, was inserted by the Finance Act, 1995 with effect from l-7-1995 and section 113 was also simultaneously introduced by the Finance Act, 1995 with effect … observing that Finance Act, 1999 provides for imposition of surcharge over and above the tax computed under section 113. Accordingly the levy of surcharge was also sustained. Now the assessed is in appeal here before the Tribunal

Commissioner of Income Tax Vs. Ramesh Chand Soni

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(2A), 153, 158BE and 158BH; Finance Act, 1996; Finance (Amendment) Act, 2002; Limitation Act, 1963 - Sections 30

Reported in : (2005)194CTR(Raj)84

Chapter X1V-B consisting of Sections 158B to 158BH was enacted and inserted in IT Act, 1961, by the Finance Act, 1995, w.e.f. 1st July, 1995, no Explanations were enacted. Neither any provision for exclusion of any period for any … Tribunal (ITAT) was legally correct in dismissing the Department's appeal by not accepting the time period allowed under Section 153(3) Expln. 1(iii) r/w Section 158BH of the IT Act, and not deciding the appeal on merits?II Whether,

Present : Mr. Sanjay Bansal Senior Advocate with Vs. the Assistant Com ...

Court : Punjab and Haryana

Subject : Direct Taxation

the notices issued to the petitioner is insertion of sub-section (4A) in Section 11 of the Act by Finance Act, 1983 w.e.f. 01.04.1984. Sub-section (4A) has been again substituted by Finance (No.2) Act, 1991 w.e.f. 01.04.1992. The relevant … IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision :04. 07.2013 C.W.P.No.16890 of 1995 Sadhu Singh Hamdard Trust ...Petitioner Versus The Assistant Commissioner of Income ...Respondents Tax, Jalandhar & another C.W.P.No.16893 of