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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

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 … June, 2007, within twelve months from the end of the month in which the application was made.5. Under Section 245H there is power in the Settlement Commission to grant immunity from prosecution and penalty in the manner and

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 … the settlement application on or before 31st March, 2008, the settlement application 'shall abate' by operation of law [Section 245H(1)].5. On their part, the Petitioners were expected to pay the additional tax on the income disclosed in the

Cit Vs. Income Tax Settlement Commission and ors.

Court : Mumbai

Subject : Direct Taxation

Reported in : [2010]186TAXMAN186(Bom)

the Settlement Commission to have the case settled. Section 245D(1), as it stood before the amendment by the Finance Act, 2007 provided that on receipt of the application under Section 245C, the Settlement Commission shall call for the report … could be equal to the tax amount or three times of the same. It is true that under Section 245H, Settlement Commission has a power to grant immunity from the prosecution and penalty if it is satisfied that

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, … proceedings in appropriate cases, while 245F confers all the powers of an Income Tax authority upon the Commission. Section 245H empowers the Commission to grant immunity from penalty and prosecution, with or without -20- conditions, in cases where