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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 … 2007. Time limits were set for completion of a particular stage of the proceedings.. Under Sub-section (2A) of Section 245 if an application was made under Section 245C before the first day of June, 2007, but an order

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

Vatika Farms Private Limited Through Its Director, Sh. Anil Bhalla and ...

Court : Delhi

Subject : Direct Taxation

Reported in : (2008)216CTR(Del)37; 2008(102)DRJ356; [2008]98ITR302(Delhi)

are presently not concerned with that.4. The challenge has arisen out of amendments to the Act by the Finance Act, 2007. The effect of the amendments is that where a settlement application has been filed under Section 245C of … 2007 and the present order is really a continuation thereof.3. The Petitioners have challenged the provisions of Sections 245D(2A), 245D(2D), 245D(4A) and 245HA(1) of the Income Tax Act, 1961 (the Act) as being arbitrary and unconstitutional. There

Director of Income Tax (international Taxation) Vs. Income Tax Settlem ...

Court : Mumbai

Subject : Direct Taxation

June 2007, the provisions of Chapter XIXA of the Act dealing with the settlement was amended by the Finance Act 2007. Consequently, the above application for settlement filed by respondent Nos.2 to 11 were deemed to have been allowed … Taxation), challenges the order dated 11 September 2007 passed by the Income Tax Settlement Commission (the Commission) under Section 245-D(2C) of the Income Tax Act, 1961 (the Act). 2. The challenge is essentially on the ground that

Mr. Hassan Ali Khan Vs. Settlement Commission,

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act - Sections 245(1), 245C, 245BA(5A), 245D(1), 245D(2C), 245D, 245D(4), 245D(2B), 245I, 245J and 245L; Wealth Tax Act; Finance Act, 2007; Constitution of India - Article 255

Reported in : (2008)217CTR(Bom)163; [2008]299ITR127(Bom)

Matched in: Advocate Y.P. Trivedi, Sr. Counsel, ;Pankaj R. Toprani, Adv. in Writ Petitition No. 2422 of 2007 and ;J.D. Mistry and ;Pankaj R. Toprani, Advs. in Writ Petition No. 2423 of 2007 B.M. Chatterji, ;P.P. Bhosale and ;P.S. Sahadevan, Advs. in Writ Petition Nos. 2422 and 2423 of 2007

AGSON Global Pvt Ltd. and Others Vs. Income Tax Settlement Commission ...

Court : Delhi

Subject : Direct Taxation

under the provisions of sub-section (1) of this section, as they stood immediately before their amendment by the Finance Act, 2007, has not been made before the 1st day of June, 2007, such application shall be deemed to have … power to direct a special audit under section 142 (2A) in exercise of its power vested in section 245F of the Income Tax Act, 1961 (hereinafter referred to as the said act ?)? 2. Petitioner Nos. 1

r.t. Industries & Ors vs.income Tax Settlement Commission & An ...

Court : Delhi

Subject : Direct Taxation

under the provisions of sub-section (1) of this section, as they stood immediately before their amendment by the Finance Act, 2007, has not been made before the 1st day of June, 2007, such application shall be deemed to have … examining Sections 245 C(1), sub-sections (1), (2), (2B), (2C), (2D), (3), (4), (4A), (5), (6) and (6A) of Section 245 D and sub-sections (1) and (2) of Section 245F and Sections 245-J of the Act, which are as

Orchid Infrastructure Developers Pvt. Ltd vs.union of India & Ors.

Court : Delhi

Subject : Direct Taxation

(2A) to Section 234B arises and has to be decided. Sub-Section (2A) was inserted in Section 234B by Finance Act, 2015 with effect from 1st June, 2015. WP(C)NO.12151/2016 [AJAY KUMAR GUPTA & ORS.].3. The petitioners herein, 13 in … for settlement. This is the position even after the Finance Act of 2007.39. Moreover, as stated above, under the Act, there is a difference between … 2015. WP(C)NO.12151/2016 [AJAY KUMAR GUPTA & ORS.].3. The petitioners herein, 13 in number, had filed an application under Section 245 C (1) of the Act before the Settlement Commission on 14th May, 2015, which application was allowed to

Ajay Kumar Gupta & Ors. Vs.union of India & Ors.

Court : Delhi

Subject : Direct Taxation

(2A) to Section 234B arises and has to be decided. Sub-Section (2A) was inserted in Section 234B by Finance Act, 2015 with effect from 1st June, 2015. WP(C)NO.12151/2016 [AJAY KUMAR GUPTA & ORS.].3. The petitioners herein, 13 in … for settlement. This is the position even after the Finance Act of 2007.39. Moreover, as stated above, under the Act, there is a difference between … 2015. WP(C)NO.12151/2016 [AJAY KUMAR GUPTA & ORS.].3. The petitioners herein, 13 in number, had filed an application under Section 245 C (1) of the Act before the Settlement Commission on 14th May, 2015, which application was allowed to

Dr. Mathew a. Kuzhalnadan vs Pinarayi Vijayan

Court : Kerala

Subject : Land Acquisition

in 2019. In the proceedings before the Interim Board for Settlement under the Income Tax Act, the Chief Finance Officer of CMRL revealed that respondent Nos.6 and 7 had not provided any service to them and CMRL … the matter. The Government of Kerala reiterated its earlier order in the light of its Industrial Policy of 2007. KREML challenged this order before the High Court. The Court quashed theorders of the Government. The Government challenged … The company submitted applications seeking exemption from ceiling limit as provided in Section 81 (3) of the Kerala Land Reforms Act, 1963. Those applications were … offence. 9.2. The order of the Interim Board for Settlement under Section 245D(4) of the Income Tax Act, 1961, being a confidential document as provided