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Commissioner of Income Tax and anr. Vs. T.S. Chandrashekar Through Lrs ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 110(sic), 113, 115, 132, 132(1), 132(3), 132(4), 132(13), 132A, 132(1A), 139(1), 158B, 158BA, 158BA(1), 158BE, 158BE(1), 158BE(2) and 295; Finance (No. 2) Act, 1998; Code of Criminal Procedure (CrPC) , 1973; Income Tax Rules, 1962 - Rules 104, 105(sic), 112(4) and 112(6); Income Tax (Amendment) Rules, 1997 - Rule 112 and 112A

Reported in : (2009)221CTR(Kar)385

learned Counsel for the Revenue further submits placing strong reliance on the circulars relating to the provision in Finance (No. 2) Act, 1998 that certain clarificatory amendments in procedure for block assessment are provided. He has also … reliance upon Section 132(3) of the Act, and also Rules 112 and 112A of amended Rules of 1997 contending that the execution of the last … 1996 should not be taken into consideration for the purpose of computing limitation as per Expln. 2 to Section 158BE of the Act, but intermediary date i.e., 19th Jan., 1996 should be the date taken for the

Commissioner of Income Tax and anr. Vs. Dr. C. Balakrishnan Nair and a ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 54, 132, 132(1), 132(3), 132(4), 132(9A), 132(13), 147, 154 and 158B to 158BH; Finance Act, 1995; Income Tax Rules, 1962 - Rules 112, 112A and 112C; Code of Criminal Procedure (CrPC) ; Constitution of India - Articles 14, 19(1), 20(3) and 21

Reported in : (2005)199CTR(Ker)279; 2006(3)KLT251

Matched in: Citation (2005)199CTR(Ker)279; 2006(3)KLT251

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … valuable things or articles contemplated, either by sub-section 5 of Section 132 of the Act or by Rule 112A of the Rules.83. The learned counsel appearing on behalf of the petitioners had relied on the decision of

Pr. Commissioner of Customs Air Cargo Customs (Import) vs.escorts Hear ...

Court : Delhi

Subject : Land Acquisition

interest under sub-section (8) of section 28 relates to notices issued prior to the date on which the Finance Act, 2000 receives the assent of the President; CUS.A.A.Page 10 of 16 (ii) any amount paid to the credit … case. Counsel also relied on Amrit Foods v Commissioner of Central Excise 2005 (190) ELT433(SC).7. At the outset, it is essential to notice the CESTAT's … Institute & Research Centre Limited, Shri Bhuvander Keul, Mis. J.Mitra & Bros and Mis. Elecon Cargo Agency under section 112a)1114A of the Customs Act, 1962 for their respective active roles in the mis- declaration of the description of