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

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 234A, 234B, 234C, 245C, 245D, 245D(2B), 245D(2A), 245D(2D), 245D(4), 245D(4A), 245HA(1), 245HA(2) and 245HA(3); Finance Act, 2007

Reported in : (2008)216CTR(Del)25; 2008(102)DRJ88

course of proceedings before him. [Section 245HA(3)].3. The provisions under challenge were introduced in the Act by the Finance Act, 2007 with effect from 1st June, 2007 and this batch of writ petitions was filed in the last week … batch of writ petitions, the prayer made by the Petitioners is to the effect that the provisions of Section 245D(2A), Section 245D(2D), Section 245D(4A) and Section 245HA(1) of the Income Tax Act, 1961 (for short the Act) be

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 … such other particulars as may be prescribed The other provisions of the Section need not be adverted to. Section 245D sets out the procedure to be followed by the Commission on receipt of an application under Section 245C.

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 … 01/06/2007 and assailing orders of Settlement Commission, on the premise that if impugned order of Settlement commission Under Section 245D(4) of Income Tax Act, 1961 (Act) is held to be legally unsustainable, in such an eventuality, whether matters

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 … before us) the Settlement Commission 'shall pass an order under Sub-section (4)' on or before 31st March, 2008 [Section 245D(4A)]. In the event the Settlement Commission does not pass such an order, effectively deciding the settlement application on

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 … Y. 2005-06 and 2006-07 (xiii) Thereafter, the petitioner filed its return on 17 May 2007 under the erstwhile Section 245D(1) of the Act, opposing the admission of application for settlement filed by respondent Nos.2 to 11. On 1

Citizen Softwares Vs. Union of India (Uoi) and ors.

Court : Himachal Pradesh

Subject : Direct Taxation

Reported in : (2008)216CTR(HP)72

spirit. The Constitutional validity of Section 245D(2A) and Section 245H of the IT Act, as amended by the Finance Act, 2007 is under challenge through this petition. Therefore, it is provided (sic-prayed) that the application of the petitioner as

Sunita Textiles Ltd. Vs. Commissioner of Income Tax and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245D(2D) and 245HA; Finance Act, 2007

Reported in : (2008)216CTR(Bom)74

245HA of the Act for want of compliance with Section 245D(2D) of the Act as amended by the Finance Act, 2007.4. Respondent waives service. -

Comed Laboratories Ltd. Vs. Union of India (Uoi) and anr.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245D(4A) and 245HA; Finance Act, 2007

Reported in : (2008)217CTR(Guj)262

Section 245HA of the IT Act, 1961 for want of compliance with Section 245D(4A) as amended by the Finance Act, 2007.Notice to the learned Attorney General returnable on 5th May, 2008.Direct service is permitted on respondent No. 2.

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

Gobind Builders and Developers Vs. Income Tax Settlement Commission an ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 70, 72, 80AB, 80HHC, 245C, 245C(1), 245C(1B), 245D, 245D(2A) and 245D(2D); Finance Act, 2007; Constitution of India - Articles 226 and 227

Reported in : (2008)216CTR(Bom)75; [2009]309ITR167(Bom)

No. 1, dt. 11th July, 2007 bringing to its notice that in view of the amendment made by Finance Act, 2007 to Section 245D(2D) there was an obligation to pay the additional tax and the interest on or before