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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 … the Government of India.(vi) (a) The 2007 Act substituted the definition of 'case' in sub? section (b) of Section 245A of the Act, providing a more restrictive definition, thereby limiting the proceedings in which an application could be

M/S. Shriniwas Machine Craft Pvt. Ltd. Vs. the Income Tax Settlement C ...

Court : Mumbai

Subject : Direct Taxation

7 March 2013. c) The CBDT Circular No. 3/2008 dated 12 March 2008 while explaining the provisions of Finance Act 2007 specifically clarified that an assessment proceeding before the Assessing Officer would be considered pending proceedings even if the … 2007-08 to 2009-10 were concerned it was pointed out that the same satisfies the definition of case under Section 245A(b) of the Act as the assessment proceedings were pending before the Assessing Officer. This was on the basis

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, … on the 1st day of April, 1989 and subsequent assessment years. Chapter XIX-A - Settlement of Cases Definitions 245A. In this Chapter, unless the context otherwise requires,-- (b) "case" means any proceeding under this Act for the

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 … Finance Act, 2016 with effect from 01.06.2016. • Proviso (a) to Section 240; • Explanation 1(iii) to section 245A(b) • Section 251(1)(a) - words as omitted by Finance Act, 2001 with effect from 01.06.2001. It may be

Dix Francis, Trichur District, Kerala Vs. The Income Tax Settlement Co ...

Court : Chennai

Subject : Direct Taxation

provisions of the Income Tax Act, 1961. Chapter XIX-A of the Act deals with the Settlement of cases. Section 245A is the definition section, which defines case under clause (b) of the Section to mean any proceedings under … Jewellery Chavakkad; money lending individually and in partnership in the name and style Kottappadi Kshemodayam Co., Chavakkad, M/s.Royal Financing Company, Chavakkad and Wilson Trading Company, Chavakkad; manufacture and sale of furniture under the trade name Tharakan's Fashion

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 … 1 June 2007 and it would apply in this case. Thus respondent Nos.2 to 11 do not satisfy Section 245A(b) of the Act requiring the proceedings to be pending only before the Assessing Officer for being entertained by

Commr. of Cus. (Air), Chennai Vs. Cus. and C. Ex. Settlement Commissio ...

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 127A, 127B and 127C

Reported in : 2003(85)ECC215; 2002(139)ELT512(Mad)

under the Income-tax Act as early as in the year 1976, such a Commission was established by the Finance Bill of 1998 by introducing Chapter XIVA in the Customs Act, containing Section 127A to Section 127N of … Section 127B of the Act.14. The Supreme Court had an occasion to consider a similar provision of Section 245A(b) of the Customs Act in Commissioner of Income Tax, Madras v. Express Newspapers Ltd. . While considering the

Rajan Gupta Vs Commissioner of Income Tax

Court : Delhi

Subject : Income-tax

Acts : Income-tax Act, 1961 - Sections 260A, 143(2)

made under Section 245C on or after 01.06.2007, two provisos have been made applicable by virtue of the Finance Act, 2007 with effect from 01.06.2007. The two provisos to sub-section (2) read as under:- "Provided that where an application … provisions of Chapter XIX-A, which deals with the settlement of cases and comprises of Sections 245A to 245L. Section 245A, as applicable to the period of this appeal, gives the definitions of various words and expressions used in

M/S Omaxe Ltd. and anr. Vs. Deputy Commissioner of Income Tax and anr.

Court : Delhi

Subject : Direct Taxation

within the said period, the Settlement Commission may make the order without such report.]. (1A) 72[Omitted by the Finance (No.2) Act, 1991, w.e.f. 27-9-1991.]. (2) A copy of every order under sub-section (1) shall be sent to … the functions of the IT Authorities was only in relation to the “case”, which, as defined in Section 245A(b) read with proviso (i), refers to any proceeding for assessment pending before an AO when the application for