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Assistant Commissioner of Income-tax Vs. Uttamchand V. Sethiya

Court : Gujarat

Subject : Direct Taxation

Appellate Tribunal is right in deleting the surcharge levied by the Assessing Officer under the provisions of the Finance Act, 1999?" TAX APPEAL NOS. 419, 1393, 1394, 1431 TO 1435 of 2007 and 440 of 2008 "Whether, on the … A search and seizure operation was carried out at the residential and business premises of the assessee under section 132 of the Act. The assessee filed return for the block period within 45 days of receipt of … of CIT v. Vatika Township (P.) Ltd. [2014] 367 ITR 466/227 Taxman 121/49 taxmann.com 249 wherein the Hon'ble Supreme Court has held as under: 'The

Ganga Singh, and anr. Vs. State of Bihar.

Court : Patna

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) - Section 482; Bihar Finance Act - Sections 49B, 39(3-b); Indian Penal Code (IPC) - Sections 406, 420

bearing Registration No.BRB 9015 loaded with various articles. Since the Transporter had violated certain provisions of the Bihar Finance Act, the Transport Company was imposed penalty of Rs.77,822.16 paise. It was alleged in the written report of Commercial … Owner of a Transport Company, namely, Capital Transport, are before this Court, while invoking its inherent jurisdiction under Section 482 of the Code of Criminal Procedure with a prayer to quash the order dated 22.3.2001 passed in

Durga Steel Rolling Mills Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Pvt. Ltd wherein the Division Bench has held as under: Hence, in absence of any saving clause in Section 121 or any other Section of the Finance Act, 2001 or in the central Excise Act, 1944, the pending … Section 3-A of the Central Excise Act, 1944. I find these provisions omitted from the Statue in the Finance Act w.e.f.11.5.2001. If the provisions of Section 3-A are omitted from the Statue from 11.5.01, the proceedings initiated under … under Rule 96-ZP(3) of Central Excise Rules for the month of December, 1999 to February, 2000. The appellants did not discharge the duty liability for

Shree Ambay Forgings Pvt. Ltd. Vs. Commissioner of Cen. Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Land Acquisition

Reported in : (2006)(112)ECC311

amendment by Finance Act, 1995 & notification 25/95 CE(NT) dt 31.5.95 then issued or Clause 1(bb) added vide Finance Act 1999 to bring in interest under Rule 9B. Therefore, amendment of Section 37(2) was imperative to empower delegated legislation … 3A of the Central Excise Act, which is the parent provision for Rule 96ZO has been omitted by Section 121 of the Finance Act, 2001 without any saving clause, pending proceedings cannot be continued, as held by the

Vijaya Steel Ltd. Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2006)(107)ECC553

amendment by finance Act, 1995 & notification 25/95 CE(NT) dt 31.5.95 then issued or Clause 1(bb) added vide Finance Act 1999 to bring in interest under Rule 9B. Therefore, amendment of Section 37(2) was imperative to empower delegated legislation … Section 3A of the CE Act has been deleted with effect from 11.5.2001 without saving clause provided in Section 121 or any other Section of Finance Act, 2001 and therefore, the proceedings cannot be initiated and demands confirmed

Director of Income-tax (Exemption) Vs. All India Personality Enhanceme ...

Court : Delhi

Subject : Direct Taxation

the Act. Similar restrictions were imposed by proviso to Section 10(23C)(vi) of the Act by virtue of the Finance Act, 1998 w.e.f. 1st April, 1999; however, by virtue of the fifth Proviso to Section 10(23C)(vi) of the Act, … Institution v. ACIT (1997) 224 ITR 310 (SC) (2) ACIT v. Surat Art Silk Cloth Manufactures Association (1978) 121 ITR 1 (SC). (3) American Hotel and Lodging Association, Educational Institute v. CBDT: (2008) 301 ITR 86 (SC).

H.B. Stockholdings Ltd. Vs. Joint Cit

Court : Delhi

Subject : Direct Taxation

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

addition was sustained.4.2 The ground of the assessed in regard to surcharge was also dismissed by observing that Finance Act, 1999 provides for imposition of surcharge over and above the tax computed under section 113. Accordingly the levy of

Mitra Steel and Alloys Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2006)(204)ELT144Tri(Mum.)bai

by Finance Act, 1995 & notification 25/95 CE(NT) dt 31.5.95 then issued or clause 1 (bb) added vide Finance Act 1999 to bring in interest under rule 9B. Therefore, amendment of Section 37(2) was imperative to empower delegated legislation … to be enacted is necessary. iii) Section 3A of the Central Excise Act, 1944 has been Omitted vide Section 121 of the Finance Act , 2001 , with effect from May 11, 2001. There is no saving clause

Escotal Mobile Communications Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Subject : Sales TaxService Tax

Acts : Finance Act, 1994 - Sections 65(72) and 67; Kerala General Sales Tax Act, 1963 - Sections 2; Constitution of India - Article 248

Reported in : [2002]126STC475(Ker); 2006[2]STR567

quarters covered during the period from January, 1997 to April, 1999, under Section 73(a) of the Finance Act, 1994. An order was also made for … gross value of service charges and that it had duly, complied with the law, both KGST Act and Finance Act.6. In the meanwhile, the Central Board of Excise and Customs, issued circular No. 23/3/97 dated October 13, 1997 … items exigible to sales tax and service tax on the activation charges. By a notice dated May 18, 1999 (vide exhibit P1), the Superintendent of Central Excise, Service Tax Range, Ernakulam II Division, called upon the petitioner … Court observed : (vide paragraphs 30--32, 37, 38 ; page Nos. 120, 121 and 123 in STC)'30. In Lefroy's Canada's Federal System, the learned author,

Kundil Alloys Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

amendment by Finance Act, 1995 & notification 25/95 CE(NT) dt 31.5.95 then issued or Clause 1(bb) added vide Finance Act 1999 to bring in interest under Rule 9B. Therefore, amendment of Section 37(2) was imperative to empower delegated legislation … 3A of the Central Excise Act which is the parent provision for Rule 96ZO has been omitted vide Section 121 of the Finance Act, 2001 w.e.f.11.5.2001 without any saving clause, pending proceedings cannot be continued). In this connection