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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 … 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 under Section 132 or

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 … 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

Total Network Sl (a Company Incorporated in Spain) (Original Responden ...

Court : House of Lords

Subject : Service Tax

of the scheme of VATA 1994. First, section 77A was added by section 18(1) and (4) of the Finance Act 2003 with effect from 10 April 2003. It enables the Commissioners, where a taxable supply of goods to which … 60(1) where “by reason of conduct falling within subsection (1) above, a person is convicted of an offence". 151. (It has not been suggested that section 60(1) can be relied on by the Commissioners against a person,

Bihar Chamber of Commerce Vs. Bihar Electricity Regulatory Commission ...

Court : Appellate Tribunal for Electricity APTEL Appellate Jurisdiction

Subject : Education

the Board? F. whether the State Commission has erred by adopting a methodology for calculation of interest and finance charges which are not provided for in the Regulations, 2007? G. whether the State Commission has erred in … The Appeal No. 131 of 2012 has been preferred by the Appellant under Section 111 of the Electricity Act, 2003 against the Order dated 30.3.2012 passed by the Bihar Electricity Regulatory Commission (hereinafter called the State Commission) in … is under challenge in Appeal before this Appellate Tribunal. 3. Appeal No. 151 of 2012 This Appeal has been preferred by the Appellant under Section

Vijay Madanlal Choudhary Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

twin conditions. The second situation is said to be even more damaging given that the substitution by the Finance Act, 2018 is targeted only to this classification of Part-A of the Schedule, since the Court in the reported … monitoring steps through keeping a 114 watch on suspicious or doubtful transactions by amending its Forty Recommendations in 2003 and 2012. (x) It is further submitted that FATF assess the progress of its members in complying with … violation of Part III as void ab initio cannot be revived by 151 A. Kamarunnisa Ghori vs. The Chairperson, Prevention of Money Laundering, Union of … • Preamble of the 2002 Act 23-24 • Definition Clause 25-36 • Section 3 of the 2002 Act 37-55 • Section 5 of the 2002

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 … 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

P.N. Tiwari Vs. Union of India

Court : Allahabad

Subject : Direct Taxation

Reported in : [2003]133TAXMAN482(All)

Matched in: Citation [2003]133TAXMAN482(All)

M/s. Mahendra Watch Company, Represented by its Partners, Ashish Jain ...

Court : Karnataka

Subject : Land Acquisition

Court. My view is fortified by the dictum of the Hon'ble Supreme Court in the case of R.S.D.V. FINANCE CO. PVT. LTD. .vs. SHREE VALLABH GLASS WORKS LTD. reported in (1993)2 SCC 130 wherein it is held … the case of SALEEM BHAI .vs. STATE OF MAHARASHTRA reported in AIR 2003 SC 759 wherein the Apex Court has held as under: 9. A … Bangalore in HRC No.63/2016 dismissing the Interlocutory Application filed under Order 7 Rule 11(a) and (d) read with Section 151 of Code of Civil Procedure, 1908 ('CPC' for short). 2. Parties are referred to as per their ranking … the provisions of Section 27(b)(ii), 27(d)(i)(ii) and 27(p) of the Karnataka Rent Act, 1999. 4. It is the case of the petitioner - Ramachandrasa before

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

with amendments in Section 158BE, would be prospective i.e. it will take effect from 1st June, 2002. (f) Finance Act, 2003, again makes the position clear that surcharge in respect of block assessment of undisclosed income was made prospective. … doubt must be resolved against the Government and in favor of the taxpayer. Gould v. Gould, 245 U.S. 151, 153” As Lord Cairns said many years ago in Partington v. Attorney- General[16].:“As I understand the principle of

Commissioner of Income-tax, Central, Kanpur Vs. Raj Kumar Arora

Court : Allahabad

Subject : Direct Taxation

Bansal for the assessee. Section 153A of the Act was introduced in the Income Tax Act by the Finance Act, 2003, w.e.f. 1.6.2003 along with Section 153B and 153C. Section 153A of the Act provides for assessment in case … of search or requisition. 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