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Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

it shall be presumed that such proceeds of crime is involved in money-laundering.” 371 The Standing Committee of Finance then made some recommendations as follows: “The Committee recommend that the prescribed onus of proof that the property … 8 of the Suppression Of Unlawful Acts Against Safety Of Maritime Navigation and Fixed Platforms On Continental Shelf Act, 2002; Section 212 of the Companies Act, 2013; and Section 12 of the Anti-Hijacking Act, 2016. State Legislations:- Section 19

Union Of India Vs. Ashish Agarwal

Court : Supreme Court of India

Subject : Direct Taxation

to subsection (2) of section 143, as it stood immediately before the amendment of said sub­section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re­assessment or recomputation … The provisions of sub­section (1) as to the issue of notice shall be subject to the provisions of section 151. (3) If the person on whom a notice under section 148 is to be served is a person

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 … also pointed out to reiterate submission that in a case where the sanction was required as provided by Section 151 of the Act, again same was from the expiry of four years from the relevant assessment year and

Jeet Ram Kishore and ors. Vs. Sunder Singh

Court : Himachal Pradesh

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Sections 12(1), 23A and 151 - Order 6, Rules 5, 10(4), 15, 17 and 18; ;Code of Civil Procedure (CPC) (Amendment) Act, 1973 - Section 111; ;Code of Civil Procedure (CPC) (Amendment) Act, 1999 - Sections 7 and 16; ;Code of Civil Procedure (CPC) (Amendment) Act, 2002 - Section 16(2) - Order 6, Rule 17; ;Bengal Finance Sale Tax Act; ;Customs Act, 1962 - Section 111; ;Rajasthan Premises (Control of Rent and Eviction) Act - Sections 6(1), 6(7), 13 and 13A; ;Income Tax Act; ;Terrorist and Disruptive Activities (Prevention) Act, 1987; ;Press Council Act 1978; ;Parliament Act

Reported in : AIR2005HP21

Sales Tax, New Delhi, : [1978]3SCR98 , while dealing with the Bengal Finance Sale Tax Act, it was observed as under :--'Now, if there is … know of it, defendants still choose to withhold the material fact from the Court. Here the C.P.C. (Amendment) Act, 2002, Section 16(2b), assumes significance, which is reproduced hereinbelow :--'(b). the provisions of Rules 5, 15, 17 and 18 of … order dated 1-8-2003, whereby learned trial Court has dismissed the application under Order VI, Rule 17 read with Section 151 of C.P.C. filed by the petitioners, hereinafter referred to as 'the defendants', for amendment of their written statement.2.

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 … The provisions of sub-section (1) as to the issue of notice shall be subject to the provisions of section 151. (3) If the person on whom a notice under section 148 is to be served is a person

Cit Vs. Anil Kumar Bhatia

Court : Delhi

Subject : Direct Taxation

Officer had wrongly invoked Section 153A of the Act. This Section was introduced into the Act by the Finance Act, 2003 w.e.f. 1.6.2003 along with Sections 153B and 153C. Section 153A provides for “assessment in case of search … It runs as follows: “153A. [(1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or … referred to as the “Act”. The assessment years involved are 2000-01 and 2002-03 to 2005-06. 2. On 14th May, 2012, the following substantial questions of

Commissioner of Cen.Excise, Mumbai.iii and Another Vs. M/S. Ceat Ltd. ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Subject : Service Tax

for payment of BED by an amendment of Explanation to rule 3 of CCR. By Section 88 of Finance Act 2004, this Explanation was retrospectively amended to prohibit use of credit of AED (GSI) earned prior to 1.4.2000 … in view of the ratio of the Apex Court judgment in CCE, Vadodara vs Dhiren Chemical Indistries - 2002(139)ELT 0003 (T) . The appellants have sought to vacate the impugned order and prayed for issue of directions … CCE -2001(127)ELT 749 (Tri) 3. Mahindra and Mahindra vs. CCE - 1995(79)ELT 151(Tri) 4. CCE vs. Punjab Maize Prioducts - 1996(84)ELT 360(Tri) 5. We have

Nagrik Sahkari Bank Maryadit Vs. State of M.P.

Court : Madhya Pradesh

Subject : Education

with approval the passage of earlier judgment in RBI v. Peerless General Finance and Investment Co. Ltd. reported in, (1987) 1 SCC 424 in regard … in view of Section 35 of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (hereinafter referred to as the "SARFAESI Act"), the Registrar can entertain a dispute under Section 64 of M.P. … application under Section 67(1) of the Act of 1960 read with Order 39 Rule (1) and (2) and Section 151 of CPC for grant of injunction was also filed. 7. The appellant Bank in the reply to the

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 … provisions of Sub-section (1) as to the issue of notice shall be subject to the provisions of Section 151.(3) If the person on whom a notice under Section 148 is to be served is a person treated

Ge Capital Services India vs. Vasan Health Care Pvt. Ltd

Court : Delhi

Subject : Education

counsel for the petitioner that the petitioner is a Financial Institution and is not covered under the SARFAESI Act, 2002, as such, like Banks. The petitioner cannot seek possession or sale of any such property under the said … account of petitioner by respondent. Even after reserving the judgments in the matters, after mentioning fresh applications under Section 151 CPC, the respondent sought directions for the petitioner to accept the securities so offered by the respondent as … taking into possession/custody the collateral security, i.e. medical equipments which were got financed by Vasan Health Care Pvt. Ltd. for Vasan Eye Care Centres. 2.