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Metal Weld Electronics Vs. Cest Tax Appellate Tribunal

Court : Chennai

Subject : Land Acquisition

the appeal itself. It has to be taken note of that the provision for appeal was inserted by Finance Act, 2003 by deleting the provision for reference and the appeal was to be considered on substantial questions of … whether a party aggrieved by an interim order passed by the Appellate Tribunal under the Foreign Exchange Management Act, 1999 can file an appeal before the High Court under Section 35 of the Foreign Exchange Management Act, 1999 … the Central Excise Act, 1944 (for brevity, "the Excise Act") or Section 129-E of the Customs Act, 1962 (for brevity, "the Customs Act"), which are

C.J. Palu and anr. Vs. Assistant Collector of Central Excise and ors.

Court : Kerala

Subject : CustomsCriminal

Reported in : 1990(29)ECC15

then and the provisions inSection 129 of the Customs Act as they now remain after the amendment by Finance Act, 21 of 1984.After the amendment the Appellate Tribunal shall consist of a judicial member whereas there wasno such … Homeopathy Subordinate Service - Special Rules for Kerala Homeopathy Subordinate Service Rules, 1999 introducing new qualifications Vacancy arising subsequent to coming into force of the … amendment the Appellate Tribunal shall consist of a judicial member whereas there wasno such member before the amendment. (Section 129(2) of the Customs Act enjoins on the CentralGovernment to constitute an Appellate Tribunal called the Customs, Excise and

P.C. JaIn Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Customs

Acts : Customs Act, 1962 - Sections 129(1) to 129(5), 129(6), 146A and 146A(2); Finance Act, 2007 - Sections 110; Advocates Act, 1961 - Sections 30; Indian Bar Councils Act, 1926 - Sections 9(4), 14 and 14(1); Central Excise Act, 1944 - Sections 2, 12, 35D, 35Q, 35Q(2) and 50; Finance Act, 1994 - Sections 65(5) and 83; Gold (Control) Act, 2003 - Sections 135; Customs and Excise Revenue Appellate Tribunal Act, 1986 - Sections 11; Administrative Tribunal Act, 1985 - Sections 11; Haryana Ceiling of Land Holdings Act, 1972 - Sections 20A; Karnataka Land Reforms Act, 1961 - Sections 48(8); Maharastra Restoration of Lands to Schedule Tribes Act, 1974 - Sections 3(1), 4 and 9A; Ancient Monuments and Archaeological Sites and Remains Act, 1958; Constitution of India - Articles 14, 19(1), 19(6), 21,

Reported in : 159(2009)DLT326

1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by Section 110 of the Finance Act, 2007 w.e.f. 11.05.2007.1.1 The petitioners being aggrieved, have laid a challenge to the said provision, broadly on two … same Tribunal. The legislature has sought to debar all such like persons, by insertion of Sub-section (6) to Section 129 of the Customs Act, 1962 (hereinafter referred to as the 'Custom Act'). The said provision was introduced by

M/S Pml Industries Limited Vs. Commissioner of Central Excise and Anot ...

Court : Punjab and Haryana

Subject : Land Acquisition

The Commissioner of Income Tax (Haryana), Rohtak”. considered the scope of sub-section (2A) of Section 254 inserted by Finance Act, 1999 in the Income Tax Act, 1961. The Court observed as under: “We may also notice sub-section (2A) of … within a period of six months from the date on which it is filed. (sub-section (4A) inserted by Section 129 of the Finance Act, 2001 w.e.f. 11.05.2001) xx xx”. “35C. Orders of Appellate Tribunal - xx xx (2A)

Vbc Ferro Alloys Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

of June 1998 for being eligible for the deduction. A plain reading of Explanation 2, as introduced by Finance Act, 1999, does not permit such an interpretation. All that it says is that the investment should be made before … Court in the case of Kerala Finance Corporation v. CIT 210 ITR 129, held (as per head note) as follows: A circular of the Central … return of income declaring a loss of Rs. 14,93,48,345 under the normal provisions and computed book profit under Section 115JA and showed tax liability of Rs. 12,33,167. The return was originally processed under Section 143(1). Later, a

Ece Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)111TTJ(Delhi)11

statute to provide for such computation provisions which has been removed by insertion of Section 50B by the Finance Act, 1999 w.e.f. 1st April, 2000 and this provision being a substantive one is not retrospective in operation. To the … issue in the case of Salora International Ltd. v. Jt. CIT (2004) 88 TTJ (Del) 53 : (2003) 129 Taxman 68 (Del)Mag). In that case, the assessee company which was engaged in the business of manufacturing television

Nile Ltd. Vs. Renewable Energy Systems Ltd. and ors.

Court : Andhra Pradesh

Subject : SICACivil

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1), 16, 17, 22, 22(1), 25 and 52; Companies Act, 1956; Bombay Village Panchayat Act, 1959 - Sections 129; Code of Civil Procedure (CPC) - Sections 151 - Order 21, Rule 38; Constitution of India - Article 227

Reported in : 2006(3)ALD675; 2006(3)ALT746; [2006]132CompCas169(AP); (2006)6CompLJ547(AP)

considered.7. Learned Counsel for the petitioner further relied upon another decision of the Bombay High Court in Garden Finance Ltd. v. Prakash Industries Ltd. AIR 2002 Bom. 8. After examining the amended and unamended provisions of Section … 24-8-2004 made in E.A.No. 50 of 2001 in E.P. No. 32 of 1999 on the file of the learned Principal District Judge, Ranga Reddy District.2. … not entitled to recover property tax and other amounts due from the company by initiating coercive proceedings under Section 129 of Bombay Village Panchayat Act, 1959 without the consent of the Board. The Board may at its discretion

Commissioner of Income Tax Vs. Aditya Chemicals Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(a),2(24), 2(45), 3, 4, 4(1), 5, 6, 14, 22(1), 22(4), 23(1), 23(2), 34(2), 64, 72, 80, 139, 39(1), 139(2), 139(3), 148, 153(1), 260A, 271, 271(2) and 271A ; Finance Act, 2002; Income Tax Act, 1922 - Sections 2 and 28(1); Finance Act, 1988; Finance Act, 1951 - Sections 2(7)

Reported in : (2005)197CTR(Del)241; [2006]283ITR458(Delhi)

23(1), 23(2), 34(2), 64, 72, 80, 139, 39(1), 139(2), 139(3), 148, 153(1), 260A, 271, 271(2) and 271A ; Finance Act, 2002; Income Tax Act, 1922 - Sections 2 and 28(1); Finance Act, 1988; Finance Act, 1951 - Section … v. C.R. Niranjan, (1991) 187 ITR 280 (Mad) : TC 50R. 1014; CIT v. Jaora Oil Mill, (1981) 129 ITR 423 (MP) TC 50R.486; CST v. Shri Krishna Engg. Co., (2005) 2 SCC 692; Union of India

Binani Zinc Ltd. and ors. Vs. Commissioner of Central Excise,

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Excise

the respective parties submitted that the appeals are to be restored in view of the amendment in the Finance Act of 2001 by inserting Section 38A therein as well as in view of the decision of the larger … Court in the case of Mathew M. Thomas v. CIT report in 1999 (111) ELT 4 SCC, he said that proceedings shall include proceedings at … for rectification of mistake apparent from the record contained in Section 35-C(2) of the Central Excise Act and Section 129 B2 of the Customs Tax Act are pari-materia with the Section 35 of the Wealth Tax Act, 1957

Garden Finance Ltd. Vs. Assistant Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Constitution of India - Articles 141 and 226; Income Tax Act, 1961 - Sections 143(3), 147 and 148

Reported in : (2004)188CTR(Guj)316; [2004]268ITR48(Guj)

which depreciation @ 40 per cent was claimed. In reply thereto, the petitioner stated that it was a finance company engaged in the business of leasing, the vehicles in question were given on lease and that the … is claimed.'The petitioner duly replied to the said letter on 22nd Feb., 1999. In relation to the aforesaid query, the petitioner stated that the commercial … not attracted. Similar was the fate in CIT v. Foramer France (2003) 129 Taxman 72 (SC)wherein admittedly there was no failure' to disclose fully and … J.1. In this petition under Art. 226 of Constitution, notice for assessment, under Section 148 of the Income-tax Act, 1961 (for short 'the Act'), is under challenge mainly on the ground of lack of jurisdiction.2. The facts