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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 … Even though the assessing officer issued proceedings under Section 143(1)(a) of the Act, he simultaneously issued notice under Section 148 of the Act proposing to make income escaping assessment under Section 147 of the Act. On receipt of

N. Jayaprakash, Package India TIn Fabricators Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2006]152TAXMAN432(Ker)

section 148 legal and valid in the light of the amended provision contained in section 148 as per Finance Act 2 of 19962. Whether on the facts and in the Circumstances of the case the Tribunal is justified … Court. Proceedings for maintenance before the Family Court under Section &(2)(a) is criminal in nature. [Kunhimohammammed v Nafeesa, 2003 (1) KLT 364; 2004 Cri LJ 1000 (Ker) Overruled]. Reference to Full Bench; Held, Single Judge cannot refer

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 … below:Section 153A. Assessment in case of search or requisition. - 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

NitIn P. Shah Alias Modi Vs. Dy. C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64(1), 66, 67, 69, 119, 131, 132, 139(1), 142(1), 143(2), 143(3), 144, 147, 148, 158B, 158BA, 158BC, 158BD, 251, 271(1) and 276CCC; Finance Act, 1997 - Sections 68(1) and 68(2); Constitution of India - Article 14

Reported in : (2005)194CTR(Guj)306; [2005]276ITR411(Guj)

Matched in: Advocate S.N. Soparkar, Sr. Adv.,; Swati Soparkar, Adv. for Petitioner No. 1 in Tax Appeal No. 539 of 2003 and Manish R. Bhatt, Adv. for Respondent No. 1 in Tax Appeal No. 539 of 2003 and Special Civil Application Nos. 3605 and 3960 of 2004,;

Commissioner of Income Tax Vs. N. Jayaprakash, Package India TIn Fabri ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68, 139, 142(1), 147, 148, 148(1), 153(2) and 260A; Finance Act (No. 2) of 1996

Reported in : (2006)202CTR(Ker)111; [2006]285ITR369(Ker); 2006(2)KLT808

Section 148 legal and valid in the light of the amended provision contained in Section 148 as per Finance Act 2 of 1996?2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified

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 or … of search or requisition”. 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

The Income Tax Officer Vs. Mr. O.M. Shahul Hameed

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Direct Taxation

Reported in : (2007)106ITD342(Chennai)

the Assessing Officer, on Commissioner of Income Tax (Appeals)'s enquiry stated that Section 153(2) was amended by the Finance Act 2001 and substituted for 2 years with effect from 01,06.2001. In this case, the notice Under Section 148

Assistant Commissioner of Income Vs. Suretech Hospital and Research

Court : Income Tax Appellate Tribunal ITAT Nagpur

Subject : Direct Taxation

Reported in : (2006)104TTJ(Nag.)869

learned Counsel. Respectfully following the judgments cited above and Expln. 4 to Section 271(1)(c) which was amended by Finance Act, 2002, I am of the opinion that the said amendment is applicable from 1st April, 2003. The provisions … The assessee submitted his returns for 1965-66 and 1966-67 on 1st March, 1967. In 1969, a notice under Section 148 was served on him in respect of those years and on the basis of the returns submitted assessment

Jindal Steel and Power Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)106TTJ(Delhi)943

Section 234D did not arise. In any case the provisions of Section 234D had been inserted by the Finance Act, 2003, w.e.f. 1st June, 2003. In the instant case the return of income had been filed by the assessee … The AO did not issue any notice under Section 143(2) within the prescribed time-limit. Thereafter a notice under Section 148 was issued on 27th Oct., 2003 and served on the assessee on 21st Nov., 2003. This notice under

Union Of India Vs. Ashish Agarwal

Court : Supreme Court of India

Subject : Direct Taxation

1961, on the ground that the same are bad in law in view of the amendment by the Finance Act, 2021 which has amended Income Tax Act by introducing new provisions i.e. sections 147 to 151 w.e.f. 1st … has allowed the said writ petitions and has quashed several reassessment notices issued by the Revenue, issued under section 148 of the Income Tax Act, 1961, on the ground that the same are bad in law in view