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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 … judgment of the Hon'ble Supreme Court in the case of CWT, Ahmedabad v. Ellis Bridge Gymkhana 1998 SCC 120, specifically at page 121, paragraphs 5 and 6. Retroactivity in operation has to be ruled out as the

Indian Oil Corporation Ltd. Vs. the State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Tax on Entry of Goods into Local Areas for Consumption Use or Sale Therein Act, 1993 - Sections 7; Bihar Finance Act, 1981 - Sections 16(9)

or Sale Therein Act, 1993 (hereinafter referred to as 'the Act') read with Section 16(9) of the Bihar Finance Act (hereinafter referred to as the 'Finance Act') for not paying the admitted tax under the Act within time … Act') for not paying the admitted tax under the Act within time for the assessment years 1993-94, 1994-95, 1995-96 and 1998-99 and the demand notices dated 7th September,2002, (Annexures 16 series) issued in terms of the aforesaid … make payment with effect from May, 1993 and appear before him by 12-3-1996, along with full statementand payment challans. Again reminder was sent by respondent

Amba Carbonisation Pvt. Ltd. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax/VAT

the notification dated 22nd December, 1995 issued in exercise of the power under Section 7(3) of the Bihar Finance Act, 1981 (for short, Act, 1981). That the coal/coke is a notified commodity under the provisions of Act, 1981 … arise. Liability arises in terms of Section 3 and tax becomes payable at the rate as provided in Section 12. Section 11 deals with the point of levy and rate and concessional rate.18. The word 'liable' in The

Shri Ashok Kumar Tyagi Vs. the Lokayukta and ors.

Court : Delhi

Subject : Civil

Acts : Delhi Liquor license Rules, 1976 - Rules 33, 33(1A) and 33(8); Delhi Liquor license Act - Sections 33(1A); Companies Act, 1956 - Sections 617; Municipal Corporation Act, 1957; Municipal Corporation (Amendment) Act, 1993; Punjab Excise Act - Sections 41; ; Delhi Lokayukta and Upalokayukta Act, 1995 - Sections 2 and 7; Delhi Co-operative Societies Act, 1972

Reported in : 2003IVAD(Delhi)669; 105(2003)DLT351; 2003(69)DRJ323

order observing that opening of this vend at the said place was contrary to rules. On 25.9.2002 the Finance Minister filed a detailed affidavit before the Lokayukta reiterating Government's stand that action of Excise Department in granting … an issue with respect to the powers and jurisdiction of the Lokayukta under the Delhi Lokayukta and Upalokayukta Act, 1995 ( hereinafter referred to as `the Act' for short). It may be mentioned at this stage itself that … Section specifically excludes from the jurisdiction of Lokayukta certain types of matters. 12. Section-9 lays down the provisions relating to complaints i.e. the form and … of Chartered Accountants was not an educational institute within the meaning of Section 33(1A) of the Delhi Liquor license Rules. He concluded his affidavit by

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 … appellant. This application was, however, dismissed by CAT by order dated August 12, 1998 with the result the interim order stood vacated. Immediately thereafter the … may as well note sequence of events leading to the issuance of the memorandum dated September 2, 1997.5. Section 33 of the Act gives powers to Central Excise authorities to adjudicate. Under this Section 'where by the

Commissioner of Income Tax Vs. Vijay Granites Pvt. Ltd

Court : Chennai

Subject : Direct Taxation

granite, deduction under Section 80HHC can be allowed. The contention of the Revenue that the amendment made by Finance Act No.2 of 1991 introducing schedule XII is effective only from the assessment year 1991-1992 and in respect of … allowed. The contention of the Revenue that the amendment made by Finance Act No.2 of 1991 introducing schedule XII is effective only from the assessment year 1991-1992 and in respect of the earlier years, the granite is

Anand Prakash Agrawal Vs. Commissioner of Income-tax (Central)

Court : Allahabad

Subject : Direct Taxation

submitted that the provision of Section 158 B(b) relating to "undisclosed income" has undergone a change by the Finance Act, 2002, which has amended the provision with retrospective effect from 01.07.1995. The learned counsel further submitted that the … of the decision of the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO [2003] 259 ITR 19/[2002] 125 Taxman 963, the petitioner moved an application dated 25.02.2005 requesting the authority to supply him the reasons for

The Commissioner of Commercial Tax, Ranchi and anr. Vs. Swarn Rekha Co ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Bihar Finance Act, 1981 - Sections 7(3); Bihar Re-organization Act, 2000 - Sections 2, 3 to 8 84, 85 and 91; ;Bihar Sales Tax Rules, 1983; Bihar Advertisement Tax Act, 1981; Bihar Entertainment Tax Act, 1948; Bihar Entertainment Tax Rules, 1984; Bihar Electricity Duty Act, 1948; Bihar Electricity Duty Rules, 1949; Bihar's Hotel, Luxury Goods Taxation Act, 1988; Bihar's Hotel, Luxary Goods Taxation Rules, 1988; Bihar Taxation Act, 1943; Bihar Taxation Rules; Central Sales Tax (Bihar) Rules, 1957; Bihar Commerce Tax Tribunal Regulations, 1979; Central Sales Tax Act, 1956; Punjab Re-organization Act, 1966 - Sections 88; Constitution of India; Bihar Advertisement Tax Rules, 1984

Reported in : 2005(1)BLJR114; [2005(1)JCR166(SC)]; JT2004(Suppl1)SC608; 2004(5)SCALE596; (2004)6SCC689; [2004]136STC57(SC); AIR 2004 SC 3380

of Bihar crystallized in the Notification of the Government of Bihar issued under section 7(3)(b) of the Bihar Finance Act 1981 published in the Official Gazette on 22.12.1995, enures to the benefit of the beneficiaries under the Policy

Shri C. Raman Reddy Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2004)268ITR49(Bang.)

provisions of Section 132 was provided for even at that time. The only change brought in by the Finance Act. 1995 was to introduct a "Special Procedure for assessment of search cases" as could be seen from the Budget … P.O. and asked the assessee to appear on 8.12.1995. As requested by assessee, the hearing was adjourned to 12.12.1995. on which date also assessee did not appear. Ultimately, as per convince of both the A.O. and assessee

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 … assessment for this year was completed at Nil, against the loss shown as above.2.2 Ground Nos. 9 to 12 are in regard to in not holding the assessment as void ab initio at the end of the