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R.C. Tobacco Pvt. Ltd. and anr. Etc. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1982 - Sections 51; Central Excise Act, 1944 - Sections 5A, 5A(1), 11A and 11B; Central Excise (Amendment) Act, 1985 - Sections 11A; Finance Act, 2003 - Sections 154, 154(1) and 154(4); Central Excise Tariff Act, 1985; Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Sections 3(3); Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - Sections 3(3); Bombay Sales Tax Rules, 1959 - Rule 41E; ;Orissa Sales Tax Act, 1947 - Sections 6; Maharashtra Tax Laws (Levy Amendment and Repeal) Act, 1989 - Sections 26; ;Central Excise Rules, 1982 - Rules 9, 9(1) and 49; Bombay Sales Tax (Amendment) Rules, 1992 - Rule 41E; ;Constitution of India - Articles 13, 14, 16 and 19, 19(1), 31(1), 265, 276(2) and 286; ;Orissa Sales Tax Validation Act, 1

Reported in : 2005(102)ECC449; 2005(188)ELT129(SC); JT2005(12)SC281; (2005)7SCC725

appeals. Immediately after the decision of the Division Bench of the Gauhati High Court, Section 154 of the Finance Act, 2003 was enacted by Parliament. The section reads as follows: "154.Amendment of notifications issued under Section 5-A of the

Dharmpal Satyapal Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 9, 11, 11A and 35F; Finance Act, 2003 - Sections 154 and 154(3); Finance Act, 1982 - Sections 51; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(5); Small Causes Courts Act - Sections 17; Court-fees Act - Sections 6; Customs Act; Central Excise Rules, 1944 - Rules 8(1), 9 and 49; Code of Civil Procedure (CPC) - Order 41, Rule 1; Constitution of India - Articles 14, 19(1) and 226

notification No. 6/2001 to have retrospective effect to amend Notification No. 32/1999 from its very inception viz. 8.7.1999. Section 154 of the Finance Act, 2003 retrospectively amended Notification No. 32/1999, withdrawing the benefit of exemption to Pan masala … 8.7.1999..The Union of India preferred SLP (c) No. 4131-34/2003 against the judgment in writ appeal.14.5.2003 : By the Finance Act, 2003, the benefit of Notification No. 32/1999 dated 8.7.1999, withdrawn from its inception viz. from 8.7.1999 to 28.2.2001 for

Dharampal Satyapal Limited. Vs. Union of India

Court : Guwahati

Subject : Education

negative list of ineligible industries in furtherance of such objective. It also referred to Section 154 of the Finance Act,2003 read with Schedule IX thereto vis-a-vis the products enumerated therein to and also sought to reinforce its stand

Commissioner of Income-tax Vs. M.S. Aggarwal

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 113 and 154; Finance Act of 2002

Reported in : [2009]308ITR69(Delhi); [2009]178TAXMAN311(Delhi)

the levy of surcharge was debatable when the Assessing Officer passed his order on June 11, 2003, under Section 154 of the said Act. Therefore, the Tribunal concluded that the rectification proceedings were not in order and consequently, … Tribunal took the view that the proviso inserted to Section 113 of the Income-tax Act, 1961, by the Finance Act of 2002, with effect from June 1, 2002, was prospective and that surcharge could only be levied in

Nokia Corporation Vs. Assistant Director of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)112TTJ(Delhi)627

CIT(A) erred on facts and in law, in upholding inclusion of Rs. 5 crores as income from vendor financing in the order passed under Section 154 of the Act, in respect of appeal effect order dt. 28th … sum of Rs. 3 crores (deposited by the appellant on 5th Sept., 2003 through a common challan issued by the AO for asst. yrs. 1997-98 … learned CIT(A)-XXIX ('CIT(A)') on facts of the case and in law, erred in upholding assumption of jurisdiction under Section 154 of the IT Act, 1961 ('Act') by the learned AO. 2. The CIT(A) erred on facts and in

J. Thomas and Co. Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Company

Acts : Finance Act, 1985; ;Income Tax Act, 1961 - Section 154

Reported in : (2004)190CTR(Cal)355,[2004]267ITR585(Cal)

any other case' mentioned in Part III, Paragraph E, of the respective Finance Acts. Subsequently, by proceeding under Section 154 of the Act the assessee was subjected to tax at 60 per cent, of the total income by … For properly appreciating the scope of consideration, the relevant portion of Paragraph E under Part III in the Finance Act, 1985, is quoted below :'Paragraph EIn the case of a company,--Rates of income-tax 1. In the case of

Mintri Tea Co. (P) Ltd. Vs. Commissioner of Income Tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 43B, 116, 139, 143(1), 143(2), 154, 154(2), 154(7), 156, 241, 246 and 249(2); ;Finance Act, 2003; ;Finance Act, 1992; ;Finance Act, 1994; ;Income Tax Act, 1922 - Section 35

Reported in : (2009)223CTR(Cal)241,[2009]319ITR264(Cal)

made with regard to the provision of Section 43B. Section 43B was inserted in the Act by the Finance Act, 1983 w.e.f. 1st April, 1984, providing for deduction of certain amounts only upon actual payment irrespective of the … learned Tribunal that the Hon'ble Court by its order dt. 29th Jan., 2003 did not extend the time of the due date for payment of … in holding that disallowance under Section 43B in respect of provident fund could be made in proceedings under Section 154 for rectification of intimation issued under Section 143(1)(a)?(ii) Whether and in any event the Tribunal was justified in

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(43), 16(3), 24(2), 90, 90A, 91, 115J, 115JA, 115JA(1), 115JAA, 115JAA(1), 115JAA(2), 115JAA(4), 115JAA(5), 119, 139, 140A, 140A(1), 142, 143, 143(1), 144, 147, 148, 154, 155, 158BC, 207, 208, 209, 209(1), 210, 215(2), 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 245D(4), 245D(6), 250, 254, 260, 262, 263 and 264; Finance Act, 2006; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1997; Finance (No. 2) Act, 1996

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

Section 234C(1) of the IT Act, 1961 (hereinafter referred to as 'the said Act') by virtue of the Finance Act, 2006, w.e.f. 1st April, 2007. According to the learned Counsel for the appellant/Revenue, after the said amendments, there … Court judgment in CIT v. Prannoy Roy (Civil Appeal No. 448 of 2003) decided on 17th Sept., 2008, reported at (2009) 222 CTR (SC) 6-Ed. … the Tribunal was correct in law in holding that rectification could not be made by the AO under Section 154 of the IT Act, 1961 as the issue regarding charging of interest under Section 234B of the Act

M/S Dharampal Satyapal Ltd. Vs. Dy.Commr. of Cen.Exc. and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

of the aforesaid appeals, certain subsequent events took place. It so happened that vide Section 154 of the Finance Act, 2003 (hereinafter referred to as the 'Act of 2003'), withdrawal of the benefit was effected from retrospective effect. Effect

Union of India Vs. M/S Unicorn Industries

Court : Supreme Court of India

Subject : Land Acquisition

granted by the Policy 1997 through various instruments of law in the form of Section 154 of the Finance Act 2003 read with Schedule 9 thereto as well as the notifications under Section 5A of the Central Excise Act