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Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

legality of the provisions of Section 245HA(1)(iv) and Section 245HA(3) of the Income Tax Act as inserted by Finance Act, 2007 (hereinafter referred to as F.A. 2007) with effect from 1st June, 2007 as being ultra vires and violative … without an order from the Magistrate. Thus, there appears to be no reason why on the strength of Section 156(3) of the Code, any restriction should be read into the power specifically granted by the legislature to the

Brij Lal and ors. Vs. Commissioner of Income Tax, Jalandhar.

Court : Supreme Court of India

Subject : Income Tax

Acts : Income Tax Act, 1995 - Sections 245C,D; Finance act 1996

Reported in : (2011)1SCC1

time being in force. 5. At this stage, it may be noted that section 245C stood substituted by Finance Act, 2007, w.e.f. 1.6.2007. Prior to its substitution, the proviso to section 245C(1), as substituted by the Finance Act, 1987, … the sum so payable, and such intimation shall be deemed to be a notice of demand issued under section 156 and all the provisions of this Act shall apply accordingly; *** *** *** Provided also that an intimation

Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2009)226CTR(Raj)417; [2010]186TAXMAN365(Raj)

tried to convince that once orders of settlement commission are not legally sustainable as per amendment made under Finance Act, 2007 being enforced w.e.f. 01/06/07, proceedings stand abated in terms of Section 245-HA as a consequence whereof, matter is … intimation from the assessing officer in consonance with Section 245D(6A); and accordingly, the Revenue certainly issued notice Under Section 156 of the Act to respective assessee and as informed to this Court, all the assessees who are either

Indu Lata Rangwala Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

(1) (a) as it stood immediately prior to the amendment with effect from 1st June 1999 by the Finance Act, 1999. It read thus: 143 (1) (a) Where a return has been made under Section 139, or in … the sum so payable, and such intimation shall be deemed to be a notice of demand issued under Section 156 and all the provisions of this Act shall apply accordingly; and (ii) if any refund is due on … and the new information had resulted from the scrutiny assessment for AY 2007-08. The Court relied on its decision in Orient Craft Limited (supra) and

Thomas Philip vs Interim Board for Settlement -II

Court : Kerala

Subject : Land Acquisition

sub-section 3, or (ii) the -19-provisions of sub-section (1) as they stood immediately before their amendment by the Finance Act, 2007, and after giving an opportunity to the applicant and to the Principal Commissioner or Commissioner to be heard, … by the Assessing Officer under Section 143(3) or Section 144 and issuing of a notice of demand under Section 156 on the basis of the assessment order. No such steps are required to be followed in the case

Cit Vs. Engineers India Ltd

Court : Delhi

Subject : Direct Taxation

of Income Tax Act which is at the core of this dispute, as it stands after amendment by Finance Act, 2005 w.e.f. 01.04.2006, to the extent relevant, reads as under:“244A. Interest on refunds. (1)Where refund of any amount … on and from which the amount of tax or penalty specified in the notice of demand issued under section 156 is paid in excess of such demand. (2) If the proceedings resulting in the refund are delayed for

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to exclude DMG mistake claims, as these provisions purported to curtail the extended limitation period … potential claimants to consider their position, not a period long enough to save every existing right of recovery. 156. In none of the Italian cases was separate consideration given by the Court of Justice to the principle

Biju Purushothaman Vs. the State of Kerala and ors.

Court : Kerala

Subject : Criminal

Acts : Prevention of Corruption Act, 1988 - Sections 7, 13, 13(1) and 13(2); Indian Penal Code (IPC) - Sections 120B; Evidence Act - Sections 145, 155(3), 157 and 159; Code of Criminal Procedure (CrPC) - Sections 154, 156(1), 156(3), 157, 162, 192, 200, 202, 202(1), 202(2), 203, 204, 204(1) and 204(4)

Reported in : 2008CriLJ4488; 2008(2)KLJ625

first accused Vakkom B. Purushothaman by corrupt and illegal means and by abusing his official position as the Finance Minister of the State of Kerala and the four accused persons have thereby committed offences punishable under Sections … the learned Special Judge dismissed the complaint. In Crl. R.P. 734 of 2007 filed by the complainant, this Court had set aside the order of … to as 'the Special Judge') alleging offences punishable under Sections 7 and 13 of the Prevention of Corruption Act, 1988 read with Section 120B I.P.C. challenges Annexure XVII order dated 25-3-2008 passed by the Special Judge ordering … aside the order passed by the Magistrate forwarding the complaint under Section 156(3) Cr.P.C. and directed an inquiry under Section 202 Cr.P.C. by the Magistrate.

Priyanka Srivastava and Anr Vs. State of U.P. and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

of Pradeep Kumar Bajaj, had availed a housing loan from the financial institution, namely, Punjab National Bank Housing Finance Limited (PNBHFL) on 21st January, 2001, vide housing loan account No.IHL-583. The loan was taken in the name … the proceedings undertaken in the said Act, the PNBHFL, on 5th June, 2007, submitted an application before the District Magistrate, Varanasi, U.P. for taking appropriate … the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, (for short, 'the SARFAESI Act') and in pursuance of the proceedings … the High Court had quashed the earlier proceeding, the third respondent, in October, 2011, filed another application under Section 156(3) CrPC against V.N. Sahay, Sandesh Tripathi and V.K. Khanna alleging criminal conspiracy and forging of documents referring to

Jivan Vinayakrao Baride Vs. Dinesh Ramdulare Gupta

Court : Mumbai

Subject : Criminal

Acts : Consumer Protection Act; Indian Penal Code (IPC) - Sections 218, 418, 420, 467, 468 and 471; Code of Criminal Procedure (CrPC) - Sections 153(3), 154, 156(3), 397 and 482

Reported in : 2009CriLJ2540

intending to purchase vehicle of Mahindra and Mahindra Company. The respondent No. 1, being the Manager of the Finance Company, has assured to hand over jeep on hire-purchase on repayment of some equal instalments at the rate … Counsel further relied on the judgment of this Court reported in : 2007 (6) Mh. L.J. 468. The sum and substance of the argument of … respondent No. 1/accused again asked 36 instalments. According to the complainant, the act of accused asking further 36 instalments in nothing, but preparation of false … should take cognizance of the complaint and P.S.I. Purna Police Station be directed to investigate the offence under Section 156(3) of Cr.P.C. and submit the charge-sheet within stipulated period.17. The Judicial Magistrate, First Class, Purna on the bases