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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 … petitioner filed a return of income declaring a loss of Rs 53,54,135/-. The said return was processed under Section 143(1) of the Act. However, on 25.10.2002 notices under Section 143(2) of the Act were issued. Consequent thereto, even

Commissioner of Income-tax Vs. Dalmia Agencies (P.) Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Industrial Disputes Act, 1947 - Sections 2(5) and 18(1); Income Tax Act, 1961 - Sections 35DDA, 37, 37(1), 143(1), 143(2), 271 and 271(1); Finance Act, 2008 - Sections 271 and 271(1B)

Reported in : [2010]186TAXMAN155(Delhi)

122 Taxman 620 (Delhi), no more remains valid in view of legislative amendment in Section 271 by the Finance Act, 2008. By this amendment, Sub-section (1B) is inserted to Section 271 of the Income-tax Act retrospectively with effect from … income for the assessment year 2001-02 declaring a loss of Rs. 44,37,666. The return was processed under Section 143(1)(a) of the Income-tax Act. Subsequently, the case was taken up for scrutiny and notices under Section 143(2) were

Ansal Housing and Construction Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 35D, 35D(2), 35D(6), 35E, 54D, 80IA, 143(3), 260A and 80HHA; Taxation Laws (Amendment) Act, 1970 - Sections 8; Finance Act, 2008 - Sections 35D; Sick Industrial Companies (Special Provisions) Act 1985 - Sections 2, 3 and 3(1); Industries (Development and Regulation) Act, 1951 - Sections 2 and 3; Industrial Disputes Act 1947; Central Industrial Security Force Act, 1968 - Sections 2(1)

Reported in : (2010)228CTR(Del)262; [2010]320ITR420(Delhi); [2009]185TAXMAN74(Delhi)

case the Tribunal erred in law in not appreciating the amendment to Section 35-D of the Act vide Finance Act 2008 is clarificatory in nature and therefore should be applicable retrospectively?8. We now proceed to determine these questions.9. Re … its return of income on 30111998 disclosing total income of Rs. 65726910/- The assessment was completed under Section 143(3) of the Act on 2632001 wherein the Assessing Officer (AO) disallowed the expenses claimed by the appellant as

PR. Commissioner of Income Tax -18 Vs. Silver Line

Court : Delhi

Subject : Direct Taxation

Storage (P.) Ltd. [2014] 50 taxmann.com 105 (All.) and the decision of the Madras High Court in Sapthagiri Finance and Investments v. Income Tax Officer (2013) 90 DTR (Mad) 289), that Section 292 BB of the Act … and 108/Del/2013 for the Assessment Years ( ˜AYs') 2005-06, 2006-07, 2007-08 and 2008-09. 2. The central issue in the present case is whether the failure … is whether the failure by the Assessing Officer ( ˜AO') to issue a notice to the Assessee under Section 143(2) of the Act is fatal to the reassessment proceedings under Sections 147/148 of the Act? 3. The Assessee

Ester Industries Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Direct Taxation

the writ petition preferred under Article 226 of the Constitution of India including declaring certain provisions of the Finance Act, 2008 to be unconstitutional, yet in course of hearing Mr. R. Santhanam, learned counsel for the assessee-petitioner and Mr. … MR. JUSTICE R.V. EASWAR R.V. EASWAR, J.: In this writ petition, the petitioner challenges the notice issued under section 148 of the Income Tax Act, 1961 reopening the assessment issued on 6-3-2009 and seeks quashing of the … chips and film, to income-tax was first completed on 30-11-2006 under section 143(3) of the Act. It was sought to be reopened by issue of

M/S.Srei Infrastructure Finance Ltd. Vs. Dy.Commissioner of Income Tax ...

Court : Kolkata

Subject : Direct Taxation

Sub-section 1, the second proviso to Sub-section 3; Sub-section 11 and Sub-section 12 of Section 2 of the Finance Act, 2008, which provides as follows:“(1) Subject to the provisions of sub-section (2) and (3).for the assessment year commencing on … that assessment year. (6) Where as a result of an order under sub-section (1) of subsection (3) of section 143, section 144, section 147, section 154, section 155, sub-section (4) of section 245D, section 250, section 254, section

Cit Vs. Uniword Telecom Ltd.

Court : Delhi

Subject : Direct Taxation

not applying Section 40(a)(ia) to the circumstances of the case as that provision has been retrospectively amended by Finance Act, 2008 w.e.f. 01.04.2005?.3. The facts are that the assessee was engaged in designing, manufacturing, marketing and trading telecommunication equipments, … In its return for AY200506, the assessee declared an income of `1,08,85,191/-; it was initially processed under Section 143(1) of the Act. During the year under consideration, a search operation was conducted by the Central Excise Department

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 … submitted that Expln. 1 after Section 234(1) defines the term 'assessed tax' to mean the tax determined under Section 143(1) or upon a regular assessment as reduced by the tax deducted at source (TDS). The said Expln. 1,

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

Constitution (Eighty-eighth Amendment) Act, 2003; Constitution (One Hundred and First Amendment) Act, 2016; Sale of Goods Act, 1930; Finance Act, 2008; Service Tax Rules, 1994; Contract Act, 1872. [2025] 2 S.C.R. 759 Union of India & Others v. Future … Rule 7C Notification 36/2012 20.06.2012 1. Insertion of Section 65B(1) through Section 143(C) of the Finance Act, 2012 “actionable claim” shall have the same meaning … was amended to include a new category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department issued notices to the respondents-assessees herein,

Moser Baer India Ltd. Vs. the Additional Commissioner of Income Tax an ...

Court : Delhi

Subject : Direct Taxation

Acts : Finance Act, 2007 - Sections 4A, 92CA, 92CA(2), 92CA(3), 92CA(4) and 143(3); Income Tax Act, 1922 - Sections 42(2); Income Tax Act, 1961 - Sections 92 to 92F, 220(2A), 246A, 250(4), 271AA and 271(1); Finance Act, 2001 - Sections 92; Finance Act, 2007; Assam Municipal Corporation Act - Sections 298; Imports and Exports (Control) Act, 1947 - Sections 4M(1); Municipal Act - Sections 298; Income Tax Rules, 1962 - Rules 10A and 10B, 10D, 10E and 46A; Constitution of India - Articles 226 and 227

Reported in : (2009)221CTR(Del)97; [2009]316ITR1(Delhi); [2009]176TAXMAN473(Delhi)

to be invariably complex. It was his submission that prior to the amendment brought about by virtue of Finance Act, 2007, w.e.f. 1.6.2000, the assessee was afforded an opportunity of presenting its case, both before the TPO, as … for the relevant annexure and passed the impugned order dated 23.9.2008, while he had time till 31st October, 2008 to complete such proceedings. The action of the Respondent No. 1 disregarding the contentions of the petitioner to … Sr Advocate appearing in writ petition No. 6974/2008, that the provisions of Section 92CA, Sub-section (3) mandate grant of an oral hearing, before the TPO … TPO have the colour and texture of a regular assessment under Section 143(3) of the Act. As a matter of fact, he contends that the