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Commissioner of Income-tax Vs. Jagdish Chand Agrawal (Late)

Court : Madhya Pradesh

Subject : Limitation

Acts : Income Tax Act, 1961 - Sections 132, 142, 142(2), 142(2A), 142(2C), 147, 148, 153, 153(2), 153(3), 260A, 288 and 288(2); Service Rules

Reported in : (2005)199CTR(MP)188; [2005]278ITR132(MP)

Matched in: Citation (2005)199CTR(MP)188; [2005]278ITR132(MP)

Income Tax Officer Vs. Vikram Sujitkumar Bhatia

Court : Supreme Court of India

Subject : Land Acquisition

be referred to. The first proviso to Section 153C of the Act, 1961 came to be inserted vide Finance Act, 2005 with retrospective effect from 01.06.2003, which provides that the reference to the date of initiation of the search … any other person.-(1) Notwithstanding anything contained in Section 139, Section 147, Section 148, Section 149, Section 151 and Section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or

Commissioner of Income Tax TDS, HMT Bhavan, Bangalore and Another Vs. ...

Court : Karnataka

Subject : Direct Taxation

Section 201 of the Act for initiating action for failure to deduct TDS. It was only by the Finance Act, 2009 that sub-section (3) was inserted, initially providing for a period of limitation of two years from the … 2002-03 was completed under Section 143(3) of the Act on 28.2.2005, which was within the period prescribed under Section 153 of the Act. Besides this, the return of income of the assessee for the relevant assessment year 2002-03

Commissioner of Income Tax Tds Vs. M/S Bharat Hotels Limited

Court : Karnataka

Subject : Education

Section 201 of the Act for initiating action for failure to deduct TDS. It was only by the Finance Act, 2009 that sub-section (3) was inserted, initially providing for a period of limitation of two years from the … 2002-03 was completed under Section 143(3) of the Act on 28.2.2005, which was within the period prescribed under Section 153 of the Act. Besides this, the return of income of the assessee for the relevant assessment year 2002-03

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 … day of October, 1991 and ending on the 30th day of September, 2005 in response to a notice served under this section, and (b) subsequently … expiry of the time limit for making the assessment, re­assessment or recomputation as specified in sub­section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice: Provided further

Deputy Commissioner of Income Tax Vs. Indian Syntans Investments (P)

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2007)103ITD457(Chennai)

that there is change in law as regards the provisions of Section 148 of the Act by the Finance Act, 2006 with retrospective effect from 1st Oct., 1991 and with that change in law in the provisions of … day of October, 1991 and ending on the 30th day of September, 2005 in response to a notice served under this section, and (b) subsequently … applies, and the impugned notices were barred by limitation mentioned in the proviso. Learned Departmental counsel relied on Section 153(3)(ii) of the IT Act and submitted that there was no bar of limitation in view of the said

The Income-tax Officer Vs. Smt. Sukhini P. Modi, Smt. Radhika

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)112ITD1(Ahd.)

issuing any notice under this section, record his reasons for doing so.12. Certain Provisos are added by the Finance Act, 2006 to Section 148 to save the assessments completed on the assumption that no such notice need be … day of October, 1991 and ending on the 30^th day of September, 2005 in response to a notice served under this section, and (b) subsequently … expiry of the time limit for making the assessment, reassessment or re-computation as specified in Sub-section (2) of Section 153, every such notice referred to in this clause shall be deemed to be a valid notice; (a) where

Wipro Limited Vs. The Joint Commissioner Of Income Tax

Court : Karnataka

Subject : Direct Taxation

prescribed since that was covered by Section 153(6); however, a significant change was brought in by amendment vide Finance Act, 2016 that contemplates two scenarios viz., (i) making of fresh assessment orders pursuant to appellate orders that have

Punjab State Cooperative Supply and Marketing Federation Limited Vs. U ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80P, 80P(2), 139, 143, 143(2), 147 to 149, 153 and 153(2); Finance (Amendment) Act, 2006; Finance (Amendment) Act, 2002; Direct Tax Laws (Second Amendment) Act, 1989; Finance Act, 1989; Bombay Municipal Boroughs Act, 1925 - Sections 73; Madras General Sales Tax Act, 1959; Madras General Sales Tax (Amendment) Act, 1967; Income Tax Rules - Rule 350A

Reported in : (2006)206CTR(P& H)194; [2007]290ITR15(P& H)

the order passed by the CIT(A), the Revenue went in appeal before the Tribunal, which is pending.3. Vide Finance Act, 2006, Section 148 has been amended w.e.f. lst Oct., 1991. The said provision before and after the amendment … day of October, 1991 and ending on the 30th day of September, 2005 in response to a notico served under this section, and(b) subsequently a … the expiry of the time-limit for makmg the assessment, reassessment or recomputation as specified in Sub-section (2) of Section 153, every such notice referred to in this clause shall be deemed to be a valid notice:Provided further that

Cargo Clearing Agency (Gujarat) Vs. Joint Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(7A), 3, 4, 4(1), 32(2), 64, 65, 66, 68, 69, 69A, 69B, 69C, 113, 132, 132A, 132B, 132(5), 132(7), 139, 139(1), 139(5), 142, 142(1), 143, 143(1A), 143(1B), 143(2), 143(3), 144, 145, 147 to 153, 153(2), 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BB(2), 158BC, 158BD, 158BE, 158BG, 158BH and 245D; Finance Act, 1995; Finance (No. 2) Act, 1996; Finance (No. 2) Act, 1998; Finance Act, 2001; Finance Act, 2002

Reported in : (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

4 has to be read with Section 158BB for computing undisclosed income then the provisions of the relevant Finance Act have got to be read into the block assessment scheme under Chapter XIV-B, even prior to June 1, … the expiry of four years from the relevant assessment year and the conditions could not be fulfilled. Similarly Section 153 of the Act also provided different period of limitation as against the provisions of Section 158BE of the