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Deputy Commissioner of Income Tax Vs. Indian Syntans Investments (P)

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2007)103ITD457(Chennai)

to Sub-section (2) of Section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time-limit for making the assessment, reassessment or re-computation as … to this.3. The first issue in the cross-objection is regarding reopening of the assessment under Section 147 r/w Section 148 of the Act. The briefly stated facts are that the assessee company filed its return of income for

Commissioner of Income Tax Vs. Mrs. C. Malathy

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act - Sections 139, 142(1), 143, 143(2), 147, 148 and 153(2); Finance Act, 2006; Finance Act, 2002

Reported in : (2008)214CTR(Mad)173

the expiry of twelve months as specified under Section 143(2) as it stood before the amendment under the Finance Act, 2002, but before making the assessment, every such notice shall be deemed to be a valid notice; in the … under Section 142(1) of the Act will apply to a return filed in response to a notice under Section 148 of the Act2. The appeal relates to the Assessment Year 1996-97. It is seen that the assessee filed

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 2(7)Cases

Mayawati Vs. Cit (Central-i) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act - Sections 138, 139, 139(1), 142(1), 143(2), 143(3), 147, 148 to 153, 153(2) and 163; Finance Act, 1996; Finance Act, 2002; General Clauses Act, 1897 - Sections 27; Evidence Act - Sections 114; Negotiable Instruments Act, 1881; Constitution of India - Article 226

Reported in : (2009)222CTR(Del)117; 157(2009)DLT324; [2010]321ITR249(Delhi)

to Sub-section (2) of Section 143, as it stood immediately before the amendment of said Sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or recomputation … reason to believe that income of the Petitioner, chargeable to tax, has escaped assessment. In such an event, Section 148 of the IT Act requires the AO to serve the Petitioner with a Notice requiring her to furnish

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

respect of the search carried out on 17.1.2001; secondly, whether the proviso inserted in Section 113 by the Finance Act, 2002 is clarificatory?Whether Finance Act, 2001 was applicable to block assessment under Chapter XIV-B up to 1.06.2002:5. Chapter XIV-B … 142, setting forth his total income including the undisclosed income for the block period:Provided that no notice under Section 148 is required to be issued for the purpose of proceeding under this Chapter:Provided further that a person who

Anand Prakash Agrawal Vs. Commissioner of Income-tax (Central)

Court : Allahabad

Subject : Direct Taxation

submitted that the provision of Section 158 B(b) relating to "undisclosed income" has undergone a change by the Finance Act, 2002, which has amended the provision with retrospective effect from 01.07.1995. The learned counsel further submitted that the Finance … writ petition the petitioner has prayed for the quashing of the notices dated 15.12.2004 and 16.12.2004 issued under Section 148 of the Income Tax Act by the Assistant Commissioner of Income Tax, Varanasi for the assessment years 1999-2000,

Deputy Commissioner of Income Tax Vs. All Saints Christian Educational

Court : Income Tax Appellate Tribunal ITAT Vizag

Subject : Direct Taxation

Reported in : (2007)111TTJVisakha109

to Sub-section (2) of Section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time-limit for making the assessment, assessment or recomputation as … statute by the Finance Act, 2006 w.r.e.f. 1st Oct., 1991 and also an Explanation has been inserted below Section 148 as under: (a) where a return has been furnished during the period commencing on the 1st day of

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

fresh assessment the Assessing Officer came to the conclusion that as per provisions of Section 68(1) of the Finance Act,1997 the assessee was not entitled to immunity under VDIS in relation to the sum of Rs. 137 … CIVIL APPLICATION No. 3960 OF 2004.52. The petitioner has, by way of this petition challenged notice issued under Section 148 of the Income Tax Act,1961 (the Act) dated 28/3/2003 (Annexure-A) issued by the respondent seeking to reopen the

Commissioner of Income Tax Vs. N. Jayaprakash, Package India TIn Fabri ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68, 139, 142(1), 147, 148, 148(1), 153(2) and 260A; Finance Act (No. 2) of 1996

Reported in : (2006)202CTR(Ker)111; [2006]285ITR369(Ker); 2006(2)KLT808

Section 148 legal and valid in the light of the amended provision contained in Section 148 as per Finance Act 2 of 1996?2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

3.1 The respective petitioners have also prayed to declare that section 201 of the Act as amended by Finance Act, 2014 (Act No.2 of 2014) is prospective and does not apply to the proceedings where period of passing … amendment prescribes a common period of limitation so as to align the time limit with the provision of Section 148 of the Act. 10.4 Mr.M.R. Bhatt, learned counsel appearing on behalf of the revenue has heavily relied upon … Supreme Court in the case of K.M. Sharma v. ITO, reported in 2002(4) SCC 339 (Para 14 and 21). 8.4 Mr.Mihir Joshi, learned Senior Advocate