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Sri Shanmuga Bleaching Works Vs. the Registrar, Customs Excise and Ser ...

Court : Chennai

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11A(1), 35C(2) and 37; Finance Act, 2002 - Sections 140; Central Excise Rules, 1944 - Rules 9(2), 52A, 57F(4A), 57G, 173Q and 226

Reported in : 2006(194)ELT151(Mad); (2006)1MLJ222

time the application was filed, the provisions of Section 35C(2) had been amended by Section 140 of the Finance Act, 2002 with effect from 11.5.20 02, by which time, the period of four years was reduced to 6 months.9.

Sri Shanmuga Bleaching Works Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Subject : Service Tax

Reported in : (2005)(99)ECC790

date notwithstanding the amendment to Section 35C of the Central Excise Act, 1944 under Section 140 of the Finance Act, 2002?" 2. Shri K.R. Natrajan, learned Advocate for M/s. Sri Shanmuga Bleaching Works has sent written submissions with a

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

Court : Punjab and Haryana

Subject : Land Acquisition

days, if the appeal is not decided in terms of the provisions inserted by Section 140 of the Finance Act, 2002 with effect from 11.05.2002 (hereinafter referred as ‘first set of cases’) and writ petitions such as CWP No.1606

K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

the words “that Assessing Officer shall proceed” the words “under Section 158BC” was inserted w.e.f. 01.06.2002 by the Finance Act, 2002. It was contended that the amendment was specifically brought to cure the anomaly and the fact that it … income for the block period including the filing of the return etc., the normal assessment proceedings including under Section 140 of the Income Tax Act shall not be applicable. Therefore, the submission on behalf of the assessee that

Cce, Coimbatore Vs. Golden Dew Tea Factory [Alongwith

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Subject : Land Acquisition

Reported in : (2006)(112)ECC157

of limitation for such applications was reduced from four years to six months vide Section 140 of the Finance Act, 2002. It was also pointed out that the above decision was upheld by the High Court in Sri Shanmuga

Deutsche Morgan Grenfell Group Plc (Respondents) Vs. Her Majesty's Com ...

Court : House of Lords

Subject : Land Acquisition

p 161; Professor Burrows, the Law of Restitution, 2nd ed (2002), p 140. The difficult question is what degree of doubt is compatible with a … 2003, this provision no longer applies to mistakes of law in tax cases: see section 320 of the Finance Act 2004.) DMG says that it did not discover its mistake until the ECJ gave judgment (after the commencement … of the 1995 and 1996 ACT payments appeared in the pleadings until an amendment made on 19 August 2002 and there is an issue, to which I shall return later, over whether that latter date should be

Mr. Rajesh Bhalchandra Chalke Vs. M/S Emco Dynatorq Pvt. Ltd.

Court : Mumbai

Subject : Criminal

Acts : Negotiable Instruments Act (NI) - Section 138; Code of Criminal Procedure (CrPC) - Sections 200, 482, 252 ; Companies Act - Section 293; Constitution of India - Article 227; Amending Act - Sections 143 to 147

of this Court in Peacock Industries Ltd. and others vs M/s Budhrani Finance Ltd. and another, 2006 ALL MR CRI 2233, decided on 14th July … and sections 143 to 147 were inserted in the Act by the Negotiable Instruments (Amendment and Miscellaneous Provisions) Act, 2002 to do away with all the stages and processes in a regular criminal trial that normally cause inordinate … official mark denoting that the cheque has been dishonoured, presume the fact of dishonour of such cheque) and Section 140 denies the accused the defence (that he had no reason to believe, when he issued the cheque, that

Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002 ?" 2. The facts which are common in all the cases are that all the assessees have furnished … when Expln. 4 was in the statute. One more aspect needs to be mentioned. By the Finance Bill, 2002, Section 271 of the IT Act has been amended vide Clause 97. By Clause 97(f) of the Finance Bill, … is given as under which is reported in (1993) 200 ITR (St) 140 at p. 161 : "In two recent judicial pronouncements, it has been

Bharat Heavy Electricals Limited, Chennai Vs. M/s. Jyothi Turbopower S ...

Court : Chennai

Subject : Arbitration

to the judgment of the learned Single Judge of this Court in Mangayarkarasi Apparels (P) Ltd. vs. Sundaram Finance Ltd., 2002 (2) CTC 585, opining that the expression ''other authority'' within the meaning of Article 226 of … 7 SCC 255 and CDC Financial vs. BPL Communication, (2013) 12 SCC 140. The writ would also go against the very principle of minimal interference … the learned Arbitrator / the second respondent exercising powers under Section 25 (a) of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as 'the said Act') and terminating the proceedings. These proceedings were sought to be

M/S Mgf Developments Ltd. Vs.assistant Commissioner of Income Tax (Aci ...

Court : Delhi

Subject : Direct Taxation

E of IT Act permits presumption of culpable mental state to be raised. Prior to the amendment by Finance Act, 2002, there was a mandate in the provision contained in Section 271 F for penalty to be imposed for … punished accordingly.” 14. The learned counsel for the petitioners submitted that in this context, the provision contained in Section 140 (C) of IT Act will have to be kept in mind. The said provision, to the extent relevant