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Bharat Sanchar Nigam Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Sales TaxMedia and Communication

Acts : Central Sales Tax Act; Code of Civil Procedure (CPC) - Sections 11; Constitution (46th Amendment) Act, 1982; Constitution of India - Articles 14, 19(1), 32, 131, 136, 141, 226, 246(1), 248(1), 286, 366, 366(12) and 366(29A); Customs Act - Sections 2(22); Finance Act, 1994 - Sections 65(16), 65(72) and 66; Finance Act, 2002 - Sections 149(90) and 149(92); Finance Act, 2003 - Sections 159(104), 159(105), 159(110) and 159 (111); Government of India Act, 1935; Income Tax Act, 1961 - Sections 11 and 12; Kerala General Sales Tax Act, 1963; Madhya Bharat Sales Tax Act, 1950; Madhya Pradesh General Sales Tax Act - Sections 2; Madras General Sales Tax Act, 1959; Sale of Goods Act, 1930 - Sections 2(7); State Sales Tax Act; Telecom Regulatory Authority of India Act, 1997 - Sections 2; Telegr

Reported in : AIR2006SC1383; (2006)4CompLJ330(SC); (2006)201CTR(SC)346; [2006]282ITR273(SC); JT2006(3)SC114; 2006(2)SCALE752; (2006)3SCC1; [2006]145STC91(SC); 2006[2]STR161; [2006]152; [2006] 2 SCR 823

concerned with two amendments, one made in 2002 and the other in 2003. By Section 149(90)(b) of the Finance Act, 2002, service to a subscriber by a telephone authority was continued as a taxable service. 'Telegraph' was defined in

Ms Dhampur Sugar Mills Ltd. Dhampur, District Bijnor. Vs. Assistant Co ...

Court : Allahabad

Subject : Land Acquisition

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 recomputation … had been sought on ground nos. 2 & 3. 7. Sri Shambhu Chopra, learned Standing Counsel submitted that Section 149 of the Act provides limitation for issue of notice. He submitted that the notice under Section 148 can

Punjab State Cooperative Supply and Marketing Federation Limited Vs. U ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80P, 80P(2), 139, 143, 143(2), 147 to 149, 153 and 153(2); Finance (Amendment) Act, 2006; Finance (Amendment) Act, 2002; Direct Tax Laws (Second Amendment) Act, 1989; Finance Act, 1989; Bombay Municipal Boroughs Act, 1925 - Sections 73; Madras General Sales Tax Act, 1959; Madras General Sales Tax (Amendment) Act, 1967; Income Tax Rules - Rule 350A

Reported in : (2006)206CTR(P& H)194; [2007]290ITR15(P& H)

w.e.f 1st Nov., 1991. Amendments were also simultaneously made, inter alia, to the provisions of Sections 147 to 149 and 153. There were also further amendments by Finance Act, 2002 w.e.f 1st June, 2000. Question arose whether … 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 makmg the assessment, reassessment or recomputation as

Union Of India Vs. Rajeev Bansal

Court : Supreme Court of India

Subject : Education

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 … of harmonious construction.......................................................... 66 E. Reading TOLA into the Income Tax Act ........................................................... 70 i. First proviso to Section 149(1) of the new regime ...................................... 70 ii. TOLA can extend the time limit till 31 June 2021 ........................................

M/S Ltimindtree Limited vs the Joint Commissioner

Court : Karnataka

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 … respondents.5. The learned senior counsel Sri K.K. Chythanya appearingfor the petitioner would vehemently contend that the bar under Section 149 of the Act operates, as the maximum period which is available for reopening of an assessment is 4

Malad Kokil Co-operative Housing Society Ltd. and Another Vs. the Mode ...

Court : Mumbai

Subject : Land Acquisition

as laid down by the Apex Court in the case of Reserve Bank of India v/s. Peerless General Finance and Investment Co. Ltd. and ors. {AIR 1987 SCC 1023}, the Court will have to draw a distinction … of Raja Bahadur Motilal and anr. v/s. State of Maharashtra and ors. 2002 (4) ALL MR 429 , wherein the Bench has observed thus:- “12. … 64(b) cannot be entertained in the present suit in view of the specific bar contained in provisions of Section 149 of the MRTP Act. The learned Counsel, therefore, submits that if the plaintiffs-appellants want to challenge the same,

Commissioner of Income Tax, Trivandrum vs Punalur Paper Mills Kolkata

Court : Kerala

by the learned Senior Counsel, GOI (Taxes) that “the insertion of Section 25B of the Act by the Finance Act, 2000 is more clarificatory in nature”(sic), from B.M.Gupta and Sons was the argument advanced by the Counsel for … was let and the rent accrued; and whether it was within the period of limitation as provided under Section 149? ITA.No.1423 of 2009 & - 28 -20. On the law applicable to reassessment we haveto look at Sections … IN ITA 305/COCH/2006 OF I.T.A.TRIBUNAL, COCHIN BENCH, COCHIN DATED 29-08-2008 [ASSESSMENT YEAR 2002-03]APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME-TAX, TVM. THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR

The Commissioner of Income Tax vs Punalur Paper Mills Ltd.,

Court : Kerala

by the learned Senior Counsel, GOI (Taxes) that “the insertion of Section 25B of the Act by the Finance Act, 2000 is more clarificatory in nature”(sic), from B.M.Gupta and Sons was the argument advanced by the Counsel for … was let and the rent accrued; and whether it was within the period of limitation as provided under Section 149? ITA.No.1423 of 2009 & - 28 -20. On the law applicable to reassessment we haveto look at Sections … IN ITA 305/COCH/2006 OF I.T.A.TRIBUNAL, COCHIN BENCH, COCHIN DATED 29-08-2008 [ASSESSMENT YEAR 2002-03]APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME-TAX, TVM. THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR

The Commissioner of Income Tax vs Punalur Paper Mills,

Court : Kerala

by the learned Senior Counsel, GOI (Taxes) that “the insertion of Section 25B of the Act by the Finance Act, 2000 is more clarificatory in nature”(sic), from B.M.Gupta and Sons was the argument advanced by the Counsel for … was let and the rent accrued; and whether it was within the period of limitation as provided under Section 149? ITA.No.1423 of 2009 & - 28 -20. On the law applicable to reassessment we haveto look at Sections … IN ITA 305/COCH/2006 OF I.T.A.TRIBUNAL, COCHIN BENCH, COCHIN DATED 29-08-2008 [ASSESSMENT YEAR 2002-03]APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME-TAX, TVM. THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR

The Commissioner of Income Tax, vs Punalur Paper Mills,

Court : Kerala

by the learned Senior Counsel, GOI (Taxes) that “the insertion of Section 25B of the Act by the Finance Act, 2000 is more clarificatory in nature”(sic), from B.M.Gupta and Sons was the argument advanced by the Counsel for … was let and the rent accrued; and whether it was within the period of limitation as provided under Section 149? ITA.No.1423 of 2009 & - 28 -20. On the law applicable to reassessment we haveto look at Sections … IN ITA 305/COCH/2006 OF I.T.A.TRIBUNAL, COCHIN BENCH, COCHIN DATED 29-08-2008 [ASSESSMENT YEAR 2002-03]APPELLANT/RESPONDENT: THE COMMISSIONER OF INCOME-TAX, TVM. THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR