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Commissioner Of Central Excise Raipur Vs. M/s Sepco Electric Power Con ...

Court : Supreme Court of India

Subject : Service Tax

Central Excise, Raipur to the respondent under Section 73 read with Sections 65, 66 and 68 of the Finance Act, 1994 demanding the service tax along with interest under Section 75 and for imposition of penalty under Sections … this principle in the decision of the Karnataka High Court in Tata Consultancy Services v. Union of India, 2001 (130) ELT726 It is submitted that the High Court proceeded on the principle that it is fairly well

Chandra Prakash Agrawal Vs. Assistant Commissioner of Income-tax and o ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 15(1), 15A(1), 32(2), 68, 69, 69A, 69B, 69C, 113, 129, 132, 132(1), 132A, 132A(2), 132A(3), 132B, 132(4A) to 132(14), 139, 139(1), 142, 142(1), 142(2A), 143, 143(1), 143(1B), 143(2), 143(3), 144, 145, 147, 148, 158BA, 158BA(2), 158B to 158BI, 234A, 234B, 234C, 245C, 245D(1), 245D(2), 245D(4), 245H, 246, 246A, 253, 263, 271(1), 271A, 271B and 278D; ;Income Tax Act, 1922 - Sections 22(4), 37 and 131(1); Finance Act, 1995; Finance Act, 2001; Finance Act, 1998; Emergency Powers Act, 920

Reported in : (2006)206CTR(All)505; [2006]287ITR172(All)

income of a designated period consisting of ten previous years, now reduced to six previous years by the Finance Act, 2001, with effect from June 1, 2001, preceding the previous year in which the search was conducted and also … computing the undisclosed income of the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply … writ petitions, the petitioners who belong to the same group, have challenged the notices issued to them under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), in respect of the various assessment

Commissioner of Income Central Ii Vs. Suresh N. Gupta

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 4, 4(1), 32, 32(2), 68, 69, 69A, 69B, 69C, 112, 113, 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115E, 115JB, 132, 132A, 132B, 139, 139(1), 142, 142(1), 143, 143(1B), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BC, 158BH, 161, 161(1A), 164, 164A, 167B, 245D and 245D(4); Finance Act, 2001 - Sections 2(1), 2(2) and 2(3); Finance Act, 2002 - Sections 113; Finance Act, 1995; Constitution of India - Articles 269, 270 and 271

Reported in : (2008)214CTR(SC)274; [2008]297ITR322(SC); JT2008(1)SC208; 2008(1)SCALE99; (2008)4SCC362; 2008AIRSCW1066

appeal.Points for determination:4. Two points arise for determination: Whether on the facts and circumstances of this case, the Finance Act, 2001 ('FA' for short) was applicable to 'block assessment' under Chapter XIV-B in respect of the search carried out … computing the undisclosed income of the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply … Whether the AO had erred in imposing surcharge at 17% on the tax amount of Rs. 97,456/- under Section 113 of the Income-tax Act, 1961 ('1961 Act') for the 'block period' comprising of previous years relevant to

Cargo Clearing Agency (Gujarat) Vs. Joint Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(7A), 3, 4, 4(1), 32(2), 64, 65, 66, 68, 69, 69A, 69B, 69C, 113, 132, 132A, 132B, 132(5), 132(7), 139, 139(1), 139(5), 142, 142(1), 143, 143(1A), 143(1B), 143(2), 143(3), 144, 145, 147 to 153, 153(2), 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BB(2), 158BC, 158BD, 158BE, 158BG, 158BH and 245D; Finance Act, 1995; Finance (No. 2) Act, 1996; Finance (No. 2) Act, 1998; Finance Act, 2001; Finance Act, 2002

Reported in : (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

1st July, 1995 and will, accordingly, apply in relation to the assessment year 1996-97 and subsequent years.12.3. The Finance Act, 2001 carried out certain amendments in Chapter XIV-B of the Act. But the said amendments were made effective from … computing the undisclosed income for the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, mutatis mutandis apply and the term … Association of Persons (AOP) declaring income of Rs. 5,05,087/- came to be filed.3. On 24.11.1995 search proceedings Under Section 132 of the Income Tax Act, 1961 (the Act) were carried out at the residential premises of three

The Commissioner of Income-tax Vs. Taj Borewells

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68, 69, 143(1), 143(2), 143(3) and 260A; Income Tax Act, 1922 - Sections 10(2); Finance Act, 2001 - Sections 2(12A); Evidence Act, 1872 - Sections 34

Reported in : [2007]291ITR232(Mad)

assessment year. Later, Section 2(12A) was introduced in the Act defining 'books or books of account' by the Finance Act, 2001 with effect from 01.06.2001 and the same reads as follows:(12A) 'books or books of account' includes ledgers, day-books, … source of the capital invested by the partners which accordingly has to be treated as unaccounted income under Section 68 of the Income Tax Act?3. Whether on the facts and in the circumstances of the case, the Income

M/S. Reliance Security Agency, Prem Buildings, Near Sndp Union Office, ...

Court : Kerala

Subject : Service Tax

Reported in : 2012(3)KLT40(SN)(C.No.41); 2012(3)KLJ108

1. The petitioners seek to declare Sec.67 of Chapter V of the Finance Act 1994 (Act 32 of 1994), as amended from time to time, and other provisions and rules made and … for charging service tax (which originally was 5% and amended twice by enhancing to 8 and 10% respectively). Section 68 provides for collection and recovery of service tax. In fact, the 'service tax' has to be paid for … the said writ petition had earlier approached this Court by filing W.P.(C) 20017 OF 2004 and 17045 of 2004 for a direction to reimburse the

Slocum Investment P. Ltd. (Now Vs. the Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

is also pertinent to note that the original Section 92 was substituted by a new Section by the Finance Act, 2001 with effect from 1st April, 2002 and before this new Section becomes operative from that date, the same … (2) of the Act which provides that when computing undisclosed income for the Block period, the provisions of Section 68 to 69 C shall, so far as may be, apply and reference to Financial Year in those sections

Dr. Archana Srivastava Vs. State of U.P. and ors.

Court : Allahabad

Subject : ServiceConstitution

Acts : Uttar Pradesh State Universities Act, 1973 - Sections 2, 7(1), 13(6), 31, 31(1), 31(2), 31(3), 31(4), 31(6), 31(10) and 68; Uttar Pradesh State Universities Rules; Constitution of India - Articles 12, 14 and 16; Uttar Pradesh State Universities (Validation of Appointments) Act, 1984 - Sections 2

Reported in : 2005(3)ESC1631

321 ; and Faridabad C.T. Scan Centre v. D.G. Health Services and Ors., (1997) 7 SCC 752.38. In Finance Commissioner (Revenue) v. Gulab Chandra and Anr., 2001 AIR SCW 4774, the Hon'ble apex Court rejected the contention … was challenged by Rajan Mishra, respondent No. 6, by a reference to the Chancellor of the University under Section 68 of the Act. The Chancellor sent, a copy of the reference to the petitioner to submit her reply

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

Special Importance) Act, 1957( 58 of 1957);(v)(v) the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001)(vi)(vi) the Education Cess on excisable goods leviable under section 91 read with section 93 of … the following goods, namely:- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, (heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804) of the First Schedule to the

Bombay Intelligence Security (India) Ltd. Vs. Oil and Natural Gas Corp ...

Court : Mumbai

Subject : Arbitration

made by the petitioner. 17. It is submitted by the learned counsel that under section 66 of the Finance Act, 1994, the tax is required to be levied on the taxable service and is required to be paid … of service tax made to the Central Government. 9. On 29th May, 2001 the respondent issued an office order to ensure the smooth implementation of … to be levied on the taxable service and is required to be paid by the service provider under section 68. The service provider is entitled to charge service tax on receipt of the service and is under obligation