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N. Meenakshi Vs. the Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 48, 50C, 50C(2), 55A, 69, 69A, 69B, 69C, 129, 142A, 142(2A), 143(3), 147, 153, 153(1), 153(3), 142, 245C, 245D(1), 245R(3), 245Q(1), 246A, 250, 254, 260, 262, 263 and 264; Indian Stamp Act - Sections 47A; Finance Act, 2006; Finance Act, 2007; Wealth-tax Act, 1957 - Sections 2, 16A, 23A, 24, 34AA, 35, 37 and 38A; Constitution of India - Articles 14 and 226

Reported in : (2009)226CTR(Mad)625

Sub-section (5) of Section 139, whichever is later and the periods of limitation are varied by insertion through Finance Act, 2006 with effect from 1.6.2006 and Finance Act, 2007 with effect from 1.6.2007. However, Section 153(3) of the Act … ITR 399 (SC)4.4. That apart, he would submit that an effective alternative remedy of appeal is available under Section 246A of the Act and rely upon the judgment in Nivaram Pharma Private Limited v. The Customs, Excise and

Dewan Chand Amrit Lal Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (2006)98ITD200(Chd.)

Matched in: Citation (2006)98ITD200(Chd.)

Tarlochan Singh and Sons (Huf) Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2008)114TTJ(Asr.)82

were made before the authorities below. He drew our attention to proviso to Section 275(1)(a) inserted by the Finance Act, 2003, w.e.f. 1st June, 2003 as per which order for imposing penalty shall be passed before the expiry … relevant assessment or other order is the subject-matter of an appeal to the CIT(A) under Section 246 or Section 246A. and the C1T(A) passes the order on or after the 1st day of June, 2003 disposing of such

Commissioner of Income Tax Vs. Kikani Exports Pvt. Ltd.

Court : Chennai

Subject : Land Acquisition

sub-section (5) of Section 139, whichever is later and the periods of limitation are varied by insertion through Finance Act, 2006 with effect from 1.6.2006 and Finance Act, 2007 with effect from 1.6.2007. However, Section 153(3) of the Act … 229 ITR399(SC). 4.4. That apart, he would submit that an effective alternative remedy of appeal is available under Section 246A of the Act and rely upon the judgment in M/s.Nivaram Pharma Private Limited v. The Customs, Excise and

Shri Jagannath Temple Managing Committee Vs. Commissioner of Income-ta ...

Court : Orissa

Subject : Trusts and SocietiesDirect Taxation

Reported in : AIR2008Ori37; (2008)218CTR(Ori)568; [2008]299ITR56(Orissa)

was allowed under Section 10(23BBA) of the Income-tax Act which was introduced in the year 1979 by the Finance Act with retrospective effect from 1st April, 1962.Section 10 of the Income-tax Act provides that in computing the total … in force, suddenly, opposite party No. 2 by letter dated 18th September, 2006 called for various details including the details of deduction of tax at … the steps which have been taken against the bankers, the bankers are free to challenge the same under Section 246A of the Income-tax Act, 1961. The said action against the bankers cannot be impugned in the instant writ

The Assistant Commissioner of Income-tax Vs. Apollo Hospitals Enterpri ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 32A, 33, 72A, 72A(7), 139, 142(1), 143(3), 147, 148 to 153 and 246A; Banking Regulation Act, 1949 - Sections 5; Industrial Disputes Act, 1947; Finance Act, 2001; Finance Act, 2002

Reported in : 2008(2)CTC1; (2008)215CTR(Mad)460; [2008]300ITR167(Mad); (2008)4MLJ222

regard, including that of their own case, are all the matters before 1.4.2000 i.e. prior to introduction of Finance Act, 2001 whereunder Clause (aa) to Sub-section (7) of Section 72A was inserted with retrospective effect from 1.4.2000 to … a learned single Judge of this Court in W.P. No. 4991 of 2006 dated 8.6.2006.2. The respondent herein is running hospitals in different parts of … issues pertaining to set-off of the minimum alternate tax, before the Commissioner of Income-tax (Appeals) III, Chennai under Section 246A of the Act, and the same was disposed on 21.8.2003 in ITA. No. 99/03-04/A. III and further appeal

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

that the liability was extended not by way of clarification but by way of a amendment to the Finance Act with retrospective effect. It is well established that while it is permissible for the Legislature to retrospectively legislate, … tax or is construed to be an assessee in Default, the Petitioner has a right to Appeal under Section 246A of the Income Tax Act, with a further right of Appeal to the Appellate Tribunal and then a … case of Jayanthi Lal Thankar & Co. v. Union of India : 2006(195)ELT9(Bom) , wherein this Court had held that;9. It is true that in

Rayala Corporation P. Ltd. Vs. Union of India (Uoi) and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 246, 246A, 253, 264, 275(1) and 271(1); Finance Act, 2003

Reported in : [2007]288ITR452(Mad)

in abeyance in view of the insertion of the proviso to Section 275(1)(a) of the Act by the Finance Act, 2003, with effect from June 1, 2003, curtailing the limitation period provided under Section 275(1)(a) of the Act.6. … It is the further case of the petitioner that on March 3, 2006, the third respondent issued a notice of hearing of the penalty proceeding … and the penalty proceedings initiated under Section 271(1)(c) of the Act, the petitioner-company has filed an appeal under Section 246A of the Act to the Commissioner of Income-tax (Appeals). Admittedly, the appeal was disposed of by the Commissioner

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on the sale … reads as under: “248. Residuary powers of legislation. (1) Subject to Article 246A, Parliament has exclusive power to make any law with respect to any … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein,

K. Arumugam Etc. Etc. Vs. Union Of India And Ors. Etc.

Court : Supreme Court of India

Subject : MRTP

2 of 25 service tax under the heading 'business auxiliary service' in terms of the provisions of the Finance Act, 1994. Subsequently, the appellants were served notices by the Assistant Commissioner of Central Excise demanding details of their … reads as under: “248. Residuary powers of legislation. (1) Subject to Article 246A, Parliament has exclusive power to make any law with respect to any … lotteries in Kerala was regulated by the Kerala State Lotteries and Online Lotteries (Regulation) Rules, 2003 framed under Section 12(3) of the Lotteries Regulation Act, 1998 and the Kerala Tax on Paper Lotteries Act, 2005. 3.1 Appellant