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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 ........................................

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,

C. Chellamuthu Vs. The Deputy Director, Prevention of Money Laundering ...

Court : Chennai Madurai

Subject : Land Acquisition

and fabricated documents in connivance of one S. Arivarasu, the then Business Development Manager of M/s. Global Trade Finance Limited, Coimbatore, availed loan facilities to the tune of Rupees Fifteen Crores. On coming to know of this … (Prayer:This Civil Miscellaneous Appeal is filed under Section 42 of the Prevention of Money Laundering Act, 2002 against the order dated 05.09.2014 in FPA-PMLA-399/MUM/2012 on the file of the Appellate Tribunal, Prevention of Money Laundering … of R.P.Modani was equally untainted amount. ? (ii) [2011] 164 Comp Cas 149 (AP) : [2011] 108 SCL 491 (AP) B.Rama Raju vs. Union of

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)

initiated or requisitions made on or after that date.12.4. The last amendment came to be made by the Finance Act, 2002 which has been explained in Circular No. 8/2002 dated 27.08.2002. The relevant extract of the said Circular reads … or as the case may be, the date of such requisition.69.2. In line with the amendment proposed in Section 149, to reduce the maximum time period for issue of Notice under Section 148 for initiating reassessment proceedings., etc.,

Merit Enterprises Vs. Dy. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2007)288ITR226(Hyd.)

short issue in this appeal is whether the levy of surcharge in terms of the provisions of the Finance Act, 2002, is valid in a block assessment made under Section 158BC of the Income-tax Act. The tax has to … substantive amendment. At this juncture, we may extract below the Note to Clauses given in 254 ITR (Statutes) 149, which reads as under: Clause 41 seek to amend Section 113 of the Income Tax Act relating to

Mrs. Aruna M. Katara Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2004)82TTJ(Pune.)363

further be seen from the explanatory note on the clauses in Finance Bill 2002, [Clause 41 at p. 149 of 254 ITR (St)) which makes it very clear that tax to be increased by surcharge in the … para 39(3)(f) of the said circular). Further it is noted that amendment to Section 113 brought in by Finance Act, 2002, is classificatory in nature since there were some problem in adopting the rate of surcharge as applicable when

Vikram Kothari (H.U.F.) Vs. State of U.P.

Court : Allahabad

Subject : Direct Taxation

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 … and, therefore, the limitation to issue the notice under Section 148 of the Act was six years under Section 149 (1)(b) of the Act and since, the notice was issued within six years, it was within time. 5.