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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 … of persons' on account of appellant's failure to file return within the time which is a failure under Section 144(1) of the Act referred to in Section 184(5) of the Act. The appeal filed by the appellant before

Kushal Fertilisers (P) Ltd. Vs. the Commissioner of Customs and Centra ...

Court : Supreme Court of India

Subject : CompanyExcise

Acts : Companies Act, 1956; Central Excise Act, 1944 - Sections 11A, 11A(1), 35C, 35G, 35G(1) and 35G(3); Finance Act, 1996 - Sections 70; Finance Act, 2003 - Sections 144; Customs Act, 1944 - Sections 11A; Central Excise Rules, 1944 - Rules 174 and 209A

Reported in : 2009(167)LC1(SC); 2009(238)ELT21(SC); 2009(7)SCALE476; (2009)13SCC515:2009AIRSCW4416

the Act provided for a reference. However, the said provision was also substituted by Section 144 of the Finance Act, 2003 (Act No. 32 of 2003), relevant provisions whereof read as under:35G. Appeal to High Court (1) An appeal

Ambica Industries Vs. Commissioner of Central Excise

Court : Supreme Court of India

Subject : CivilExcise

Acts : Central Excise Act, 1944 - Sections 33, 35C, 35G, 35G(1), 35G(9), 35H, 36B, 66, 66(1), 66(2), 66(8) and 274(2); Finance Act, 2003 - Sections 144 and 145; Income Tax Act, 1961 - Sections 256(2); Code of Criminal Procedure (CrPC) ; Income Tax Act, 1922 - Sections 33, 66 and 66(1); Customs Act; Companies Act, 1956 - Sections 1A, 2(11), 10A and 10F; Code of Civil Procedure (CPC) - Sections 20, 100, 100(1), 141 - Order 2, Rule 2 - Order 23, Rule 1

Reported in : 2007(213)ELT323(SC); JT2007(8)SC467; 2007(8)SCALE488; (2007)6SCC769; [2007]9STT1; (2009)20VST1(SC)

on or before 1.7.2003. Final orders passed after the said date by reason of Section 144 of the Finance Act, 2003 were made appealable to the High Court under an entirely substituted Section 35G, whereas Section 145 of the

The Commissioner of Income Tax And#8211; 10 Vs. M/S. Indian Oil Corpor ...

Court : Mumbai

Subject : Direct Taxation

provisions of section 234D of the Income Tax Act (inserted with effect from 1st June, 2003, vide the Finance Act,2003), where any refund has been granted to the assessee under sub-section(1) of section 143 and subsequently on regular … 143 - Assessment - …....................................................................... (4) Where a regular assessment under sub section (3) of this section or section 144 is made,- a) any tax or interest paid by the assessee under sub-section (1) shall be deemed to

Rikhabchand M. Lalwani (Huf) Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2003)81TTJ(Pune.)964

Matched in: Citation (2003)81TTJ(Pune.)964

Commissioner of Income-tax Vs. Kartar Singh and Co.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2008)218CTR(P& H)197; [2008]302ITR66(P& H)

provisions of Section 184(5) of the Income-tax Act, 1961, even as they stood prior to amendment by the Finance Act, 2003, with effect from April 1, 2004?3. Whether, on the facts and circumstances of the case, the learned Income-tax … Income-tax Act, 1961, which refers to an order passed under Section 154(1), also covers an order passed under Section 144 of the Income-tax Act, 1961?2. Whether, on the facts and circumstances of the case, the learned Income-tax Appellate

Commissioner of Income Tax, Delhi Vs. Woodward Governor India P. Ltd.

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 29, 30 to 43D, 48, 50, 56, 143, 143(1), 143(2), 144, 145, 145(1), 145(2) and 145(3); Finance Act, 2002; Companies Act - Sections 209; Finance Act, 1967

Reported in : (2009)223CTR(SC)1; [2009]312ITR254(SC); JT2009(5)SC378; 2009(5)SCALE198; (2009)13SCC1; [2009]179TAXMAN326(SC); 2009(3)LC1519(SC); [2009] 5 SCR 738

cases, we are required to consider the provisions of Section 43(1), 43A (both, before and after Amendment vide Finance Act, 2002).Facts in M/s Woodward Governor India P. Ltd.[Civil Appeal arising out of SLP(C) No. 593/08]- REVENUE ACCOUNT CASE:5. … been regularly followed by the assessee, the Assessing Officer may make an assessment in the manner provided in Section 144.13. As stated above, one of the main arguments advanced by the learned Additional Solicitor General on behalf of

income Tax Officer Vs. Ekta Promoters (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)289

Section 234D 7. He submitted that Section 234D was introduced in Chapter XVII in the Act by the Finance Act, 2003. To advance his arguments, he referred to the scheme of the Act as laid down in the various … in relation to the question referred to the Special Bench.4. In the present case, assessments are framed under Section 144 r/w Section 147 of the Act vide orders dt. 18th Oct., 2005 There is no discussion in the

Assistant Commissioner of Income Vs. Dr. (Mrs.) Sharda Adhalkha

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2005)95TTJ(Asr.)643

of estimation was unavoidable. He referred to amendment to Sub-section (b) of Section 158BC as amended by the Finance Act, 2002, w.e.f. 1st July, 1995, as per which Section 144 and Section 145 were specifically made applicable to … 31st July, 2001, disclosing therein undisclosed income of Rs. 7,48,000. The AO completed block assessment on 28th Feb., 2003, determining the undisclosed income at Rs. 21,37,302 by making certain additions. These were subject-matter of appeal before the

Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

Section 271(1)(c) has been amended by Finance Act, 2002 w.e.f. 1st April, 2003, and by the amendment the words "in addition to tax payable" have … is loss having regard to the amendment made by the Taxation Laws (Amendment) Act, 1975, and by the Finance Act, 2002 ?" 2. The facts which are common in all the cases are that all the assessees have … total income (hereinafter in this Explanation referred to as the correct income) as assessed Under Section 143 or Section 144 or Section 147 (reduced by the expenditure incurred bona fide by him for the purpose of making or