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Allied Instruments Pvt. Ltd. Vs. Commissioner of Cus. and C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

Reported in : (2002)LC634Tri(Mum.)bai

the Finance Act, 2000 does not contain similar provision, is not acceptable.9. The contention of the appellants that Section 69 relating to registration and Section 70 relating to filing of returns were to be complied with during the … the Central Excise authorities nor paid the service tax, hence contravening the Sections 68 and 70 of the Finance Act, 1994, directing them to furnish quarterly return in Form ST-3 and proposing recovery of interest for delayed payment … Officer and Ors. v. Tata Iron & Steel Co. and Anr., - 2001 (7) SCC 358 is not applicable to the facts of the present

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 … the undisclosed income of the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and … 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 … the undisclosed income for the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, mutatis mutandis apply and the term 'financial … 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

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 … the undisclosed income of the block period, the provisions of Sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply and … 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

Maini Industrial Consultants Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Reported in : (2006)(106)ECC498

confirmed the amount demanded in the show cause notice and further demanded interest under Section 75 of the Finance Act 1944.Penalties were also imposed under Sections 69, 76, 77 and 78 of the Finance Act 1994. The appellants

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, … then such deposits which are an investment, can be brought to tax as income from undisclosed sources under Section 69 of the Act. It was also further held that there was no question of double taxation and the

Anil Rice Mill Vs. the Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68, 69, 131, 143(1) and 256(1); Finance (No. 2) Act, 1965 - Sections 24, 24(2) and 24(3); Benami transactions (Prohibition) Act, 1988

Reported in : (2005)199CTR(All)69; [2006]282ITR236(All)

Matched in: Citation (2005)199CTR(All)69; [2006]282ITR236(All)

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 … (2011(23) S.T.R. 341(A.P.))” decided by the Division Bench of Andhra Pradesh High Court the assessee was registered under Section 69 of the Finance Act, 1994 for providing storage and warehouse services. The Assessee was filing service tax returns

Sukh Ram Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2006)99ITD417(Delhi)

is quite wide. He also relied on the amendment made in Sub-section (1) of Section 158BB by the Finance Act, 2002 with retrospective effect from 1-7-1995 to contend that even 'such other material or information as are available … the following additions on account of unexplained cash as well as unexplained in vestments/expenses:--I. Unexplained cash found under Section 69 A 3,61,80,414II. Unexplained deposits in bank account under Section 68 16,96,871III.Unexplained investments in immovable properties : (a) D-42,

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 … 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 … as if he is the person liable for paying the service tax in relation to such service. Registration. Section 69 (1) Every person liable to pay the service tax under this Chapter or the rules made thereunder shall,