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The Commissioner of Wealth Tax Vs. Huf of H.H. Late Shri. J.M. ScIndia

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act - Sections 14 to 16, 16(2), 16(3), 16(4), 16(5), 17, 17(1) and 17A; Income Tax Act - Sections 139, 143, 143(2), 143(3), 144A, 144B, 147, 148, 246 and 263; Finance Act, 2006

Reported in : (2008)110BOMLR1106; (2008)217CTR(Bom)531; [2008]300ITR193(Bom)

of the Income Tax Act. Noting the lacunae, Parliament amended Section 148 of the Income Tax Act by Finance Act, 2006 with effect from 1.10.1991. Consequently it is submitted that the question as framed would not arise.3. The learned … the W.T. Act has to be treated as return under Section 14 and as the section falls in Chapter IV, of 'Assessment', the other provisions to the extent applicable would be attracted including Section 16(2) and as … the present appeal arises along with other appeals by its order dated 4.3.2003 for the assessment years 1987-88 to 1992-93. The arguments advanced before the

Sri Satyapal Wassan L/H Sri Naresh Vs. the A.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Subject : Direct Taxation

such notice within 12 months, the assessment will not be declared invalid. This amendment was introduced by the Finance Act, 2006 with retrospective effect from 1.10.1991. Even otherwise, our view that assessment cannot be annulled merely because notice under … we infer that where the Legislature intended to provide such presumption it has been so provided in various Chapters. In Chapter relating to search and seizure that presumption about books of account and documents is provided but … of being heard to the AO, which is a violation of Rule 46A. In fact, Sri Satyapal Wassan did not file any evidence at the

Gkw Limited and anr. Vs. State of Rajasthan

Court : Rajasthan

Subject : Constitution

Reported in : AIR2008Raj90; RLW2008(2)Raj1627

Bhandari, J.1. In all these writ petitions, a challenge has been made to the Chapter VII to Rajasthan Finance Act, 2006 (hereinafter referred to as 'the Act of 2006') and Rules framed thereunder, as well as consequential notification issued. … minerals with same different provisions in the Act 8 of 2006. In that regard, reference of Paras 3, 4, 5 and 7 of the judgment aforesaid was made specifically and prayed that looking to the judgment of

Mange Ram Mittal Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

hearing before us, the learned Counsel for the assessee pointed out that the Parliament has enacted a separate Chapter XIV-B laying down special procedure for assessment of search cases by the Finance Act, 1995 with effect from … assessing officer and relatable to such evidence appearing in Section 158BB(1) of the Act as substituted by the Finance Act, 2002 with retrospective effect from 1-7-1995." 2. In this appeal the assessee originally filed grounds of appeal running … Sardar Dalip Singh. At 6 P.M. on 15-4-1996 the assessee collected Rs. 43,000 cash from various liquor vends and after handing over cash to the

Commissioner of Income-tax Vs. Bimal Auto Agency

Court : Guwahati

Subject : Direct Taxation

Reported in : (2009)226CTR(Gau)573,[2009]314ITR191(Gauhati)

November 21, 2000, would govern the instant matter and the amendment of Section 158BB brought about by the Finance Act of 2002, though with retrospective effect from July 1, 1995, will not apply to the present case. Relying … and the said order having been affirmed by the learned Tribunal by the impugned order dated July 18, 2006, the instant appeal has been filed under Section 260A of the Income-tax Act, 1961, hereinafter referred to as … by the search party itself upon a physical inspection of the building.12. Chapter XIV-B of the Act provides a special procedure to deal with undisclosed … appellant at the hearing. The first relates to the addition of Rs. 40,04,369 made by the Assessing Officer in a block assessment order dated November

R (on the application of Davies and another) (Appellants) Vs. the Comm ...

Court : UK Supreme Court

Subject : Land Acquisition

use, you will be treated as resident for any tax year during which you visit the UK (see Chapter 4 for details of when accommodation is regarded as available). The length of the visit does not matter. If … made a distinct break in the pattern of his life in the UK. By section 11 of the Finance Act 1956 the position of the full-time employee or other worker abroad was strengthened by a provision (now in … They sought judicial review of determinations by the Revenue dated 28 November 2006 that they had each been resident and ordinarily resident in the UKfor

M/S. Shiva Mines and Mineral Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

challenged the levy of land tax vide the demand notices dated 05.06.2008 (Annex-5), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2006-07 raised by the Assessing Authority, (Sub-Registrar), Kolayat.2. Learned counsel for the petitioner submitted that … confirm the same. There is then another illegality peculiar to this case which is that provisions contained in Chapter VII from Section 37 to 63 were brought into force by notification of the government in exercise of … dt:12. 109/2013 3/8 providing them opportunity of hearing as envisaged in Section 42 (2) of the Act. The purpose of providing two stages of assessment

Vijay Kumar Sharma Vs. State of Raj. and anr

Court : Rajasthan Jodhpur

Subject : Land Acquisition

challenged the levy of land tax vide the demand notice dated 24.7.2009 (Annex-10), under the provisions of Rajasthan Finance Act, 2006 for assessment years 2009-10 raised by the Assessing Authority, (Sub-Registrar), Bikaner.2. Learned counsel for the petitioner submitted that … confirm the same. There is then another illegality peculiar to this case which is that provisions contained in Chapter VII from Section 37 to 63 were brought into force by notification of the government in exercise of … dt:13. 109/2013 3/8 providing them opportunity of hearing as envisaged in Section 42 (2) of the Act. The purpose of providing two stages of assessment

Wipro Ge Medical Systems Pvt. Ltd. Vs. the Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Section 65(121) of the Finance Act, 1994, states that "words" and "expression" used but not defined in this chapter, but defined in Central Excise Act, 1944 or the Rule thereunder shall apply, so far as may be … assessee are carrying on the activity of Annual Maintenance Contract (AMC) in terms of Section 67 of the Finance Act. However, they have not properly computed the correct Service Tax, which is required to be deposited by them. … paid to the respective department in the subsequent month on 30:70 basis. 4) If the customer is in Procare AMC, the cost of parts is

Commissioners for Her Majesty's Revenue and Customs (Respondent) Vs. D ...

Court : UK Supreme Court

Subject : Land Acquisition

as borrower deemed to exist under section 737A(5) of ICTA 1988 and section 97(2) and (4) of the Finance Act 1996 ("FA 1996"). 2. Counsel on both sides put this analysis in the forefront of their written cases. … were questions of law beyond his competence as an expert. 9. In his written report dated 18 December 2006 Mr Holgate set out the basic definition of a repo in the Stock Lending and Repo Committee's 'Gilt … sections 730A and 737A of ICTA 1988 and then in Part IV, Chapter II of FA 1996, and the general nature of the solutions which