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K.l. Swamy Vs. The Commissioner Of Income Tax

Court : Supreme Court of India

Subject : Direct Taxation

the words “that Assessing Officer shall proceed” the words “under Section 158BC” was inserted w.e.f. 01.06.2002 by the Finance Act, 2002. It was contended that the amendment was specifically brought to cure the anomaly and the fact that … for belatedly filing the return of income for the block period and also the levy of surcharge under Section 113 of the Income Tax Act.3. For the sake of convenience Civil Appeal No.3706 of 2012 arising out of

R (on the Application of Prudential Plc and Another) Vs. Special Commi ...

Court : UK Supreme Court

Subject : Right to Information

of TMA have now been replaced by provisions contained in section 113 of, and Schedule 36 to, the Finance Act 2008 ("the 2008 Act"). While there are differences between the regime in TMA and that in the 2008 Act,

Commr.of Income Tax-i,new Delhi Vs. Vatika Township P.Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

the Income Tax Act (hereinafter referred to as 'the Act') which was inserted in that Section by the Finance Act, 2002 is to operate prospectively or is clarificatory and curative in nature and, therefore, has retrospective operation. The … of 2009) CIVIL APPEAL NO.8773 OF2014(arising out of SLP (C) No.19319 of 2008) CIVIL APPEAL NO.8763 OF2014(arising out of SLP (C) No.1342 of 2009) CIVIL … assessees, the question of law which has fallen for consideration is as to whether the proviso appended to Section 113 of the Income Tax Act (hereinafter referred to as 'the Act') which was inserted in that Section by

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under:­ “14A. Expenditure incurred in … He submits that Rule 8D was made applicable by Fifth Amendment Rules, 2008 providing in Clause 2 i.e. “they shall come into force from the … Delhi) Vs. Vatika Township Pvt. Ltd., 2015 (1) SCC 1, while considering as to whether Proviso inserted in Section 113 of Income Tax Act w.e.f. 01.06.2002 is prospective or clarificatory /retrospective noticed the general principles concerning retrospectivity. Following

Commnr. of Income Tax, Jalandhar-i Vs. Shri Rajiv Bhatara

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4, 4(1), 113, 154, 158B, 158BA(2), 158BB, 158BC and 260(A); Finance Act, 2000; Finance Act, 2002 - Sections 113; Finance Act, 2001 - Sections 2(1) and 2(3); Constitution of India - Article 271

Reported in : (2009)222CTR(SC)209; [2009]310ITR105(SC); JT2009(4)SC39; 2009(3)SCALE16; (2009)13SCC315; [2009]178TAXMAN285(SC)

the present case took place on 6.4.2000 which was much prior to the date of amendment made in Section 113. The amendment was incorporated on 1.6.2002 by inserting proviso to Section 113 by Finance Act, 2002. It was … that the surcharge was levied as per the provisions of Part I of the Ist Schedule appended to Finance Act, 2000. On the ground that there was no mistake apparent on the record, the application under Section 154

Assistant Commissioner of Income-tax Vs. Uttamchand V. Sethiya

Court : Gujarat

Subject : Direct Taxation

Appellate Tribunal is right in deleting the surcharge levied by the Assessing Officer under the provisions of the Finance Act, 1999?" TAX APPEAL NOS. 419, 1393, 1394, 1431 TO 1435 of 2007 and 440 of 2008 "Whether, on … to make the block assessment with the addition of levy of surcharge, in the absence of proviso to Section 113? In Suresh N. Gupta itself, it was acknowledged and admitted that the position prior to the amendment of

The Commissioner of Income Tax Vs. Ansal Properties and Ind. (Pvt.) Lt ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 113, 132, 154, 263 and 263(1); Finance Act, 1999; Finance Act, 2000; Finance Act, 2001

Reported in : [2009]315ITR225(Delhi); [2009]178TAXMAN201(Delhi)

did not have any retroactive effect. The proviso was inserted with effect from 1.6.2002 by virtue of the Finance Act, 1999 and there is nothing to indicate that it would operate from retroactively.10. The impugned order of the … levied with reference to the search conducted before 01.06.2006, the effective date of insertion of the proviso in Section 113 of the Income Tax Act, 1961 ?(2) Whether in the facts and circumstances of the present case, the

Cargo Clearing Agency (Gujarat) Vs. Joint Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(7A), 3, 4, 4(1), 32(2), 64, 65, 66, 68, 69, 69A, 69B, 69C, 113, 132, 132A, 132B, 132(5), 132(7), 139, 139(1), 139(5), 142, 142(1), 143, 143(1A), 143(1B), 143(2), 143(3), 144, 145, 147 to 153, 153(2), 158B, 158BA, 158BA(1), 158BA(2), 158BB, 158BB(1), 158BB(2), 158BC, 158BD, 158BE, 158BG, 158BH and 245D; Finance Act, 1995; Finance (No. 2) Act, 1996; Finance (No. 2) Act, 1998; Finance Act, 2001; Finance Act, 2002

Reported in : (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

Matched in: Citation (2008)218CTR(Guj)541; [2008]307ITR1(Guj)

Cit Vs. Rajiv Bhatara

Court : Supreme Court of India

Subject : Direct Taxation

the present case took place on 6-4-2000 which was much prior to the date of amendment made in Section 113. The amendment was incorporated on 1-6-2002 by inserting proviso to Section 113 by Finance Act, 2002. It was … that the surcharge was levied as per the provisions of Part I of the 1st Schedule appended to Finance Act, 2000. On the ground that there was no mistake apparent on the record, the application under Section 154

Commissioner of Income Tax Vs. Hotel Meriya

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act - Sections 131, 132, 132(4), 158B, 158BA, 158BB, 158BC, 158BFA(1) and 260A; ;Evidence Act - Section 3; ;Indian Income Tax Act, 1922; ;Indian Income Tax Act, 1911; ;Finance Act, 2002 - Section 113; ;Finance Act, 2001; ;Code of Civil Procedure (CPC) , 1908

ITR 322. At para.23, Apex Court held:[w]e hold that even without the proviso to Section 113 (inserted vide Finance Act, 2002, with effect from June 1, 2002) the Finance Act 2001, was applicable to block assessment under Chapter … already ruled by the Apex Court in favour of the revenue in CIT v. Suresh N. Gupta : 2008 (297) ITR 322. At para.23, Apex Court held:[w]e hold that even without the proviso to Section 113 (inserted