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Mubarak Trading Co. Vs. the Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139(1), 139(4), 139(5), 142(1), 142(2A), 143(1), 143(2), 143(3), 144, 144(1), 147, 148, 184(5), 185, 260A and 263; Finance Act, 2003 - Sections 184(5)

Reported in : (2009)222CTR(Ker)194; 2008(2)KLJ647; 2008(3)KLT813

Court in I.T.A.No. 4 of 2004 dated 20-2-2004 and also paragraph 66 of the Explanatory Note to the Finance Act, 2003, by which Section 184(5) was amended with effect from 1-4-2004 and contended that in order to deny the … Section , or(b) fails to comply with all the terms of a notice issued under Sub-section (1) of Section 142 or fails to comply with a direction issued under Sub-section (2A) of that Section , or(c) having made

Abhay Kumar Shroff Vs. Commissioner of Income Tax and ors.

Court : Jharkhand

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 48, 132, 132A, 132(3), 139, 139(1), 140, 140A, 142, 142A, 142(1), 147 and 153; Finance Act, 1995 - Sections 158B to 158BH; Finance Act, 2003 - Sections 32A, 130, 132, 132A, 132B, 139, 140A, 142, 142(1), 142(2A), 143, 143(2), 143(3), 147, 148, 149, 151, 153, 153A, 153B, 153C, 234A, 234B, 245C, 245D, 245D(1), 245Q, 245Q(1), 245R, 245R(3), 245R(7), 246A and 276CC

Reported in : 2007(2)BLJR1552; (2007)210CTR(Jharkhand)602; [2007]290ITR114(Jharkhand); [2007(3)JCR264(Jhr)]

Section 32A was executed. In 2003, new provisions i.e. Sections 153A, 153B and 153C have been inserted in Finance Act, 2003 (32 of 2003) relating to assessment in case of search or requisition made on or before 1.6.2003, specifying … petitioner who is the assessee has prayed for quashing the impugned notice purportedly issued under subsection (1) of Section 142 of the Income Tax Act 1961 (in short the Act) and for a direction upon the respondents not

Rajesh Kumar and ors. Vs. D.C.i.T. and ors.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11(6), 44AB, 132, 132A, 136, 139, 139A, 140, 141A, 142(1), 142(2), 142(2A), 142(2B), 142(2C), 142(2D), 142(3), 144, 158BC, 158BE and 288; Chartered Accountants Act, 1949; Code of Criminal Procedure (CrPC) - Sections 195; Code of Civil Procedure (CPC) - Sections 105 - Order 12; Constitution of India - Article 14

Reported in : AIR2007SC181; (2006)206CTR(SC)175; [2006]287ITR91(SC); JT2006(10)SC76; 2006(11)SCALE409; (2007)2SCC181

The applicability of the principles of natural justice, on the other hand, has been highlighted in Peerless General Finance & Investment Co. Ltd. (supra), West Bengal Co-Op. Bank Ltd. (supra) Bata India Limited v. CIT : [2002]257ITR622(Cal) … income for the block period of ten years pursuant whereto returns were filed. A notice was issued under Section 142(1) of the Act. Questionnaire was issued on 1.11.2004. On 22.11.2004, the Deputy Commissioner decided to proceed first with

New Okhla Industrial Development Authority Vs. Chief Commissioner of I ...

Court : Supreme Court of India

Subject : Land Acquisition

of appellant contends that in view of the Explanation added to Section 10(20) of the I.T.Act, 1961 by Finance Act, 2002, the appellant is no longer covered by the definition of ‘local authority’. The definition of ‘local authority’ … dismissing the writ petition filled by the appellant challenging the notices issued by the Income Tax Authority under Section 142 of the Income Tax Act, 1961 as well as the judgment dated 04.11.2011 rejecting the review application.2. The … to the appellant for furnishing Income Tax Return for the assessment year 2003-2004 and 2004-2005. Notice mentioned that after omission of Section 10(20A) w.e.f. 01.04.2003

M/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...

Court : Delhi

Subject : Right to Information

aretime-barred as the time-limit of three years prescribed under Section 149(1)(a) of the Act, as amended by the Finance Act, 2021, to reopen the assessment for AYs 2013-14 and 2014-15 stands expired on 31.03.2017 and 31.03.2019 respectively. Further, … referred to as the petitioner and the assessee interchangeably) for the Assessment Year (AY) 2013-14 and 2015-16 under Section 142 (2A) of the Income-tax Act, 1961 (the Act), and also challenging the decision of the respondents/Revenue to initiate … and that consequently the Section 153C action initiated for AYs‘ 2000-01 to 2003-04 would not sustain. It was this position in law as enunciated in

M/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...

Court : Delhi

Subject : Right to Information

aretime-barred as the time-limit of three years prescribed under Section 149(1)(a) of the Act, as amended by the Finance Act, 2021, to reopen the assessment for AYs 2013-14 and 2014-15 stands expired on 31.03.2017 and 31.03.2019 respectively. Further, … referred to as the petitioner and the assessee interchangeably) for the Assessment Year (AY) 2013-14 and 2015-16 under Section 142 (2A) of the Income-tax Act, 1961 (the Act), and also challenging the decision of the respondents/Revenue to initiate … and that consequently the Section 153C action initiated for AYs‘ 2000-01 to 2003-04 would not sustain. It was this position in law as enunciated in

M/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...

Court : Delhi

Subject : Right to Information

aretime-barred as the time-limit of three years prescribed under Section 149(1)(a) of the Act, as amended by the Finance Act, 2021, to reopen the assessment for AYs 2013-14 and 2014-15 stands expired on 31.03.2017 and 31.03.2019 respectively. Further, … referred to as the petitioner and the assessee interchangeably) for the Assessment Year (AY) 2013-14 and 2015-16 under Section 142 (2A) of the Income-tax Act, 1961 (the Act), and also challenging the decision of the respondents/Revenue to initiate … and that consequently the Section 153C action initiated for AYs‘ 2000-01 to 2003-04 would not sustain. It was this position in law as enunciated in

M/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...

Court : Delhi

Subject : Right to Information

aretime-barred as the time-limit of three years prescribed under Section 149(1)(a) of the Act, as amended by the Finance Act, 2021, to reopen the assessment for AYs 2013-14 and 2014-15 stands expired on 31.03.2017 and 31.03.2019 respectively. Further, … referred to as the petitioner and the assessee interchangeably) for the Assessment Year (AY) 2013-14 and 2015-16 under Section 142 (2A) of the Income-tax Act, 1961 (the Act), and also challenging the decision of the respondents/Revenue to initiate … and that consequently the Section 153C action initiated for AYs‘ 2000-01 to 2003-04 would not sustain. It was this position in law as enunciated in

West Bengal State Co-operative Bank Ltd. Vs. Joint Commissioner of Inc ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AB and 142(2A)

Reported in : (2004)190CTR(Cal)245,[2004]267ITR345(Cal)

the said Act which has been incorporated in the Act on and from April 1, 1985, by the Finance Act, 1984, whereas Section 142(2A), (2B) was incorporated much earlier than the aforesaid section with effect from April 1, … Jyoti Sengupta J.1. By the instant writ application the petitioner has basically challenged an order dated June 13, 2003, passed by the Commissioner of Income-tax, Calcutta-700 021, appointing Shri P. K. Agarwala as a special auditor under

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

decision of the learned Single Judge 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 2006. Referring to the various guidelines … book by Amending Act 55 of 2002 with effect from 6th February 2003 were obviously intended to give over-riding effect over Section 200 of CrPC … but Section 200 of CrPC does not give any such right to complainant or discretion to the Court.8.5 Section 142 of NI Act places restrictions on power of Court under Section 200 CrPC in respect of (i) complaint