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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 … furnish under Sub-section (1) of Section 139 or by notice given under Sub-section (2) of Section 30 or Section 148 or has without reasonable cause failed to furnish it within the time allowed and in the manner required

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

it is submitted that the whole mater is procedural in nature; that Section 292BB recently inserted by the Finance Act, 2008 shows that any defect in such notice can be cured and is not fatal; that even otherwise the … setting forth his total income including the undisclosed income for the block period: Provided that no notice under Section 148 is required to be issued for the purpose of proceeding under this Chapter: Provided further that a person

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

Court : Delhi

Subject : Education

specifically recorded that though a prayer was made in the writ petition to declare 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. … M/s. Ester Industries Ltd. The writ petition was directed against the notice issued on 6th March, 2009 under Section 148 of the Income Tax Act, 1961. The prayer was to quash the notice as also the order passed

Eit Services India Pvt. Ltd., Formerly Hewlett Packard Globalsoft Priv ...

Court : Karnataka

Subject : Direct Taxation

is concerned?.50. The third proviso to Section 147 of I.T. Act as it existed prior to amendment of Finance Act 2021 reads as follows: “Provided also that the Assessing Officer may assess or reassess such income, other than … and truly all material facts necessary for assessment”?. (ii) Whether the re-assessment notice under 38 Section 147 r/w Section 148 of the I.T. Act is merely a product of change in opinion and accordingly is impermissible in law?. … on findings recorded in the assessment proceedings recorded in the Assessment Year 2008-2009?. (iv) Whether the bar under third Proviso to 60 Section 147 of

Eit Services India Pvt. Ltd., Formerly Hewlett Packard Globalsoft Priv ...

Court : Karnataka

Subject : Direct Taxation

is concerned?.50. The third proviso to Section 147 of I.T. Act as it existed prior to amendment of Finance Act 2021 reads as follows: “Provided also that the Assessing Officer may assess or reassess such income, other than … and truly all material facts necessary for assessment”?. (ii) Whether the re-assessment notice under 38 Section 147 r/w Section 148 of the I.T. Act is merely a product of change in opinion and accordingly is impermissible in law?. … on findings recorded in the assessment proceedings recorded in the Assessment Year 2008-2009?. (iv) Whether the bar under third Proviso to 60 Section 147 of

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 … 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 tax, if any,

Success Tours and Travels Private Limited and Anr, Vs. Income Tax offi ...

Court : Kolkata

Subject : Land Acquisition

that till certain amendments were effected to Sections 68 and 56 of the Act was effected by the Finance Act, 2012, the inquiry as directed by the Commissioner in his order under Section 263 of the Act was … its gross total income shown in the profit and loss account. In such circumstances, notice was issued under Section 148 of the Income Tax Act, 1961 taking into account the said sum of Rs.32,500/- as the sum which … incorporated company and this appeal relates to its assessment in the year 2008-09. It has been submitted on behalf of the assessee before us that

Prashant S. Joshi Vs. the Income-tax Officer and Union of India (Uoi)

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(47), 28, 45(4), 47, 48, 147 and 148 to 163; ;Constitution of India - Article 226

Reported in : 2010(112)BomLR1017,(2010)230CTR(Bom)232,[2010]189TAXMAN1(Bom)

capital receipt.4. The petitioner to the first petition received on 25th November, 2008 two notices under Section 148 for assessment years 2005-06 and 2006-07. In … distribution of the capital assets on a dissolution of a firm. Section 47(ii) was subsequently omitted by the Finance Act of 1987 with effect from 1st April, 1988. Simultaneously, Sub-section (4) of Section 45 came to be inserted … final hearing.2. The principal challenge in these proceedings is to the notices issued by the first respondent under Section 148 of the Income Tax Act, 1961 proposing to assess the income of the petitioner for assessment years 2005-06

Vodafone Essar Mobile Services Limited (Now known as Vodafone Mobile S ...

Court : Delhi

Subject : Direct Taxation

extent was limited by the amendment to Section 201 by substitution of Section 201 (3) w.e.f. 1.4.2010 by Finance Act No.2/2009. This substitution was in turn amended w.e.f. 1.10.2014 by Finance Act No.2/2014. As a result, the provision … nowhere limits the exercise of powers. Equally, there are several provisions of enactment, i.e., Sections 143 (2), 147, 148 and 263, and even through introduction of specific provisions in Section 153 of the Act, where the time

M/S Lahmeyer Holding Gmbh Vs. Deputy Director of Income Tax, Circle 3( ...

Court : Delhi

Subject : Land Acquisition

such matter was raised or not by the eligible assessee.” 24. The said explanation was introduced through the Finance Act of 2012. But, it was to take effect retrospectively from 01.04.2009. The Dispute Resolution Panel’s directions were issued … JUDGMENT BADAR DURREZ AHMED, J Relief Sought:1. This writ petition is directed against the notice dated 13.10.2011 under section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’) in respect of assessment year … (hereinafter referred to as ‘the said Act’) in respect of assessment year 2008-09. It is also directed against the proceedings pursuant to the said notice