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M/S Concert Capital Ltd vs the Income Tax Officer

Court : Kerala

year in which the income was first assessable.12. Again there occurred a total recasting of the provisions through Finance Act 2008 w.e.f 1.04.2008, which reads now as follows:-“143.Assessment.-(1) where a return has been made under section 139, or in … where a return has been made under section 139,or in response to a notice under sub-section (1) of section 142,-(i) If any tax or interest is found due on the basisof such return, after adjustment of any tax

Sahara India Financial Corporation Ltd. Lucknow vs.cit and Ors.

Court : Delhi

Subject : Education

from the receipt of the impugned order. Contentions 5. OSC contends that Section 142(2A), as amended by the Finance Act, 2013, violates Article 14 of the Constitution of India. The petitioner contends that by the said amendment, the

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees are … case may be, or(b) has without reasonable cause failed to comply with a notice under Sub-section (1) of Section 142 of Sub-section (2) of Section 143, or(c) has concealed the particulars of his income or deliberately furnished inaccurate

Religare Enterprises Limited vs.deputy Commissioner of Income Tax &amp ...

Court : Delhi

Subject : Service Tax

of jurisdictional conditions for directing special audit. He further submitted that Section 142 (2A) was amended pursuant to Finance Act, 2013 with effect from 01.06.2013. Prior to the amendment, special audit under the aforesaid provision could have been

Religare Finvest Limited vs.deputy Commissioner of Income Tax & An ...

Court : Delhi

Subject : Service Tax

of jurisdictional conditions for directing special audit. He further submitted that Section 142 (2A) was amended pursuant to Finance Act, 2013 with effect from 01.06.2013. Prior to the amendment, special audit under the aforesaid provision could have been

Commissioner of Income Tax Vs. Jindal Exports Ltd. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 2(1), 2(43), 16(3), 24(2), 90, 90A, 91, 115J, 115JA, 115JA(1), 115JAA, 115JAA(1), 115JAA(2), 115JAA(4), 115JAA(5), 119, 139, 140A, 140A(1), 142, 143, 143(1), 144, 147, 148, 154, 155, 158BC, 207, 208, 209, 209(1), 210, 215(2), 234A, 234B, 234B(1), 234B(2), 234C, 234C(1), 245D(4), 245D(6), 250, 254, 260, 262, 263 and 264; Finance Act, 2006; Direct Tax Laws (Amendment) Act, 1987; Finance Act, 1997; Finance (No. 2) Act, 1996

Reported in : (2009)221CTR(Del)8; [2009]314ITR137(Delhi); [2009]179TAXMAN391(Delhi)

Section 234C(1) of the IT Act, 1961 (hereinafter referred to as 'the said Act') by virtue of the Finance Act, 2006, w.e.f. 1st April, 2007. According to the learned Counsel for the appellant/Revenue, after the said amendments, there … 2007, 969 of 2007, 989 of 2007, 1350 of 2007, 546 of 2008, 701 of 2008, and 893 of 2008. Question B has been framed … any tax is payable on the basis of any return required to be furnished under Section 139 or Section 142 or Section 148 or, as the case may be, Section 158BC, after taking into account the amount of

M/S Ltimindtree Limited vs the Joint Commissioner

Court : Karnataka

certain provisions of the Act. The provisions that are to be referred now are in terms of the Finance Act, 2018 which was the one that was in subsistence at the time when the proceedings were instituted against … assessee to make a return under Section 139 or in response to a notice issued under sub-section(1) of Section 142 or Section 148 or to disclose fully and truly all material facts necessary for his assessment, for that … Act proposing to reopen assessment of the petitioner for the assessment year 2008-2009. The petitioner objects to the same before the 1st respondent to consider

E-Infochips Ltd. Vs. Deputy Commissioner of Income-tax, Circle-4

Court : Gujarat

Subject : Direct Taxation

heavily relied upon the decision of the Division Bench of this Court in the Case of Gujarat Lease Financing Ltd. v. Dy. CIT [2014] 360 ITR 496/219 Taxman 70/36 taxmann.com 359 in support of his submissions that … and/or direction to quash and set aside the impugned notice issued under section 148 of the Income Tax Act, 1961 dated 27/3/2014 for the A.Y. 2007-2008. Thus, the petitioner has challenged reopening proceedings of the assessment for … 2.2 That the case was selected for scrutiny and notices under section 142(1) and under section 143(2) of the Income Tax Act were issued and

Vodafone International Holdings B.V., a Company Incorporated Under the ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1(2), 2, 2(17), 2(23A), 2(31), 2(37), 2(47), 4, 4(1), 4(2), 5(2), 9, 9(1), 23(1), 23(3), 24, 26, 64, 64(2), 173, 191, 192(1A), 194, 194C(1), 195, 195(1), 195(2), 195(3), 197, 199, 200, 201, 203A, 221, 221(1), 201(1A), 245S, 246A and 271C; Foreign Contribution Regulation Act; Indian Official Secrets Act; Constitution Act; Information Technology Act; Indian Passport Act; Indian Income Tax Act, 1922 - Sections 18, 19 and 42; Finance Act, 2008; Indian Telegraph Act, 1885; MRTP Act - Sections 33; Finance Act, 2002 - Sections 201; Companies Act; Income Tax (Amendment) Act, 2008 - Sections 191 and 201; Income Tax (Amendment) Act, 2002; Income Tax (Amendment) Act, 2003; Income Tax Rules - Rules 30 and 31A, 41E; Constitution of India - Articles 14, 19(1

Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

Matched in: Citation 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)

High Court Bar Association Allahabad Vs. The State Of Uttar Pradesh

Court : Supreme Court of India

Subject : Land Acquisition

be no doubt that the third proviso to Section 254(2-A) of the Income Tax Act, introduced by the Finance Act, 2008, would be both arbitrary and discriminatory and, therefore, liable to be struck down as offending Article 14 of … automatically only due to the lapse of time ................ 17 IV. Scope of exercise of powers under Article 142 of the Constitution ............................................................... 21 V. Position of High Courts and its power of superintendence ......................................................... 29 VI.