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C.A. Abraham Vs. Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Reported in : [2000]109TAXMAN16(Mad)

go into that question at this stage.9. Chapter-B consisting of sections 158B to 158BH was inserted by the Finance Act, 1995 and it came into force with effect from 1-7-1995. Under the said Chapter, a special procedure for … the Act.2. The petitioners filed W.P. Nos. 15853,17462,18472,18558,18751,18757, 18764 and 18932 of 1999 challenging the order of the Settlement Commission dated 21-12-1998 and seeking a … said Chapter, a special procedure for assessment of undisclosed income has been contemplated as a result of search. Section 136 of the Act gives power for certain seizure. The said procedure is for assessment of undisclosed income as

C.A. Abraham Vs. Asstt. Cit

Court : Chennai

Subject : Direct Taxation

Reported in : (2002)177CTR(Mad)34

into that question as this stage.9. Chapter XIV-B consisting of sections 158B to 158BH was inserted by the Finance Act, 1995 and it came into force with effect from 1-7-1995. Under the said Chapter, a special procedure for … of the Act.2. The petitioners filed W.P. Nos. 15853, 17462, 18472, 18558, 18751, 18757, 18764 and 18932 of 1999 challenging the order of the Settlement Commission dated 21-12-1998 and seeking a direction to the Settlement Commission to … of undisclosed income has been contemplated as a result of search sections 136 of the Act gives power for certain seizure. The said procedure is … the assessee was doing business in Benami names. So a notice under section 158BC of the Income Tax Act, 1961 (hereinafter referred to as the

State, Cbi Vs. Sashi Balasubramanian and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Finance (No. 2) Act, 1998 - Sections 87, 88, 89, 90, 91 and 95; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Customs Act, 1962 - Sections 2, 3 and 136; Indian Penal Code (IPC) - Sections 120B, 420 and 471; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorists and Disruptive Activities (Prevention) Act, 1987; Income Tax Act - Sections 154 and 271(1); Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1965; Code of Criminal Procedure (CrPC) , 1973 - Sections 156(3), 190 to 199, 195, 200, 202, 245 and 482; Code of Criminal Procedure (CrPC) , 1898 - Sections 200 and 202; Central Excise Rules, 1944 - R

Reported in : (2006)206CTR(SC)857; 2006(204)ELT193(SC); [2007]289ITR8(SC); JT2006(9)SC535; 2006(10)SCALE541

of Smt. Sashi Balasubramanian, cannot be said to have committed any offence at all.9. The Parliament enacted the Finance Act, 1998. It came into force with effect from 29.03.1998. Chapter IV of the said Act provides for the … High Court of Madras, which was registered as CC No. 34 of 1999. It is stated that by an order dated 29.04.2004, the said application … the Indian Penal Code, Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 and Section 136 of the Customs Act, 1962. The Company and its Directors, however, in the meanwhile filed an application in

Commissioner of Income Tax Vs. A.M. Habeeb

Court : Kerala

Subject : Direct TaxationCivil

Acts : Income Tax Act, 1961 - Sections 249(1), 253(6), 260A, 260A(2) and 260A(7); Wealth-tax Act, 1957 - Sections 27A; Kerala Court Fees and Suits Valuation Act, 1959 - Sections 52A - Schedule - Article 3; Finance Act, 1999; Code of Civil Procedure (CPC) , 1908 - Sections 100; Kerala Court Fees and Suits Valuation (Amendment) Act, 2003

Reported in : (2004)188CTR(Ker)100; [2004]268ITR344(Ker); 2004(2)KLT202

on which the fee for appeal provided under Section 260A of the IT Act was omitted by the Finance Act, 1999 is virtually resurrected in the Court Fees Act and that unlike under the very scheme of the Court … of the Act. If the certificate is refused by the High Court, then special leave petition under Article 136 of the Constitution of India can be filed before the Supreme Court.9. The Revenue has no right of

M/s. Arun Smelters Ltd. Vs. The Customs Excise and Service Tax Appella ...

Court : Chennai

Subject : Service Tax

(Goods of Special Importance) Act, 1957 (58 of 1957); and (v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001); and (vi) the additional duty leviable under section 3 of … duty is payable at the time of removal. 9. Learned counsel for the appellant further submitted that the Finance Act, 1997, brought about certain changes in the schedule of levying excise duty, in steel industry. A new provision, … for recovery of duty for the period, from October, 1998 to February, 1999, both in terms of annual capacity of production and the consequential monthly

National Agricultural Co-operative Marketing Federation of India Ltd. ...

Court : Supreme Court of India

Subject : Trusts and SocietiesDirect Taxation

Acts : Multi State Co-operative Societies Act, 1984; Income Tax Act, 1961 - Sections 80P(1), 80P(2), 81 and 81(1); Income Tax Act, 1922; Finance Act (No. II) 1967; Income Tax (Amendment) Act, 1998; Income Tax (Amendment) Act, 1999; Bombay Municipality Boroughs Act, 1925 - Sections 73; Madras General Sales Tax, 1959; Payment of Bonus Act, 1976; Constitution of India - Articles 14, 19(1), 32, 136 and 226

Reported in : AIR2003SC1329; (2003)181CTR(SC)1; 104(2003)DLT876(SC); JT2003(3)SC217; 2003(2)KLT890(SC); (2003)3MLJ107(SC); 2003(3)SCALE414; (2003)5SCC23; [2003]3SCR1

xxx xxx(c) a society engaged in the marketing of the agricultural produce of its members'. 4. By the Finance Act (No. II) 1967, Section 81 was omitted and its provisions re-enacted as Section 80P of the 1961 Act. … The Bill was passed after obtaining the accent of the President and became the Income Tax (2nd Amendment) Act, 1999 (Act No. 11 of 1999).11. The appellants impugned this amendment before the Delhi High Court under Article 226. … The Kerala Federation impugned the decision of the High Court under Article 136. In these circumstances the view expressed in Assam Cooperatives came to be

Commissioner of Income-tax, Allahabad Vs. Anil Kumar Chadha

Court : Allahabad

Subject : Direct Taxation

Pratap Singh v. Asstt. CIT [2008] 307 ITR 450/[2009] 179 Taxman 73 (All.); and (d) New Delhi Auto Finance (P.) Ltd. v. Jt. CIT [2008] 300 ITR 83/170 Taxman 276 (Delhi) 12. We heard both the parties … cases : (a) CIT v. Ms. Pushpa Rani [2007] 289 ITR 328/[2004] 136 Taxman 627 (Delhi); (b) Jayantilal Damjibhai Soni v. Director of Investigation [2009] … matter was referred to the Income Tax Department, who has issued a notice under Section 158BC of the Act in the name of the assessee and made the addition being undisclosed income alongwith the income of Rs.

Maheshwari Agro Industries Vs. Union of India

Court : Rajasthan

Subject : Direct Taxation

upon the appellate Tribunal after insertion of sub-Sections (2A) and (2B) in Section 254 of the Act by Finance Act, 1999 with effect from 01.06.1999 and further first proviso substituted by Finance Act, 2007 with effect from 01.06.2007 extending … for early disposal of appeals and constant watch should be kept on progress of appeals. (v) Instruction No. 1362 was issued on 15/10/1980 in supersession of all the earlier Instructions. It was an Instruction covering the issue

Dawn Miles Co. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Excise

Reported in : (2000)(118)ELT541Tri(Mum.)bai

the record or under Section 35G for reference to the High Court (this has been modified under the Finance Act, 1999). Therefore after the decision of the Tribunal only in terms of Section 35C (2) the Jurisdiction of the … High Court by means of writ petition or to the Supreme Court invoking its extra-ordinary jurisdiction under Article 136 of the Constitution, which the appellant has not chosen to do so. He had taken the matter to

Maruti Suzuki Ltd. Vs. Commissioner of Central Excise, Delhi-iii

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Tariff Act, 1985; CENVAT Credit Rules, 2002 - Rules 2, 3(1), 6, 6(1) and 14; Additional Duties of Excise (Textile and Textile Articles) Act, 1978 - Sections 3, 3(2), 4 and 4(2); Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3; Finance Act, 2001 - Sections 65, 66 and 136; Provisional Collection of Taxes Act, 1931; Finance Act, 2003 - Sections 157; Customs Tariff Act - Sections 3; Provisional Collection of Taxes Act, 1931; Finance (No. 2) Act, 2004 - Sections 91, 93, 95; Central Excise Rules, 2000 - Rules 3(1), 7, 9 and 16(2); CENVAT Credit Rules, 2004

Reported in : 2009(168)LC87(SC); 2009(240)ELT641(SC); JT2009(11)SC8; 2009(11)SCALE446; (2009)9SCC193; [2009]18STJ323(SC); [2009]22STT54; 2009(7)LC3257(SC)

Importance) Act, 1957 ( 58 of 1957);v. the National Calamity Contingent duty leviable under Section 136 of the Finance Act, 2001 (14 of 2001), as amended by Clause 161 of the Finance Bill, 2003, which clause has, by … final products cleared after availing of the exemption under the notification numbers 32/99-Central Excise, dated the 8th July, 1999 [G.S.R.508(E) dated the 8th July, 1999] and 33/99-Central Excise dated the 8th July, 1999 [G.S.R.509 (E) dated 8th