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Rohit Kumar Gupta vs.principal Commissioner of Income Tax Central -Ii, ...

Court : Delhi

Subject : Direct Taxation

proviso below the Explanation 1.56. The second proviso to Section 153 of the Act was inserted by the Finance Act 2008 with retrospective effect from 1st June 2007 and it reads as under: “Provided also that where a proceeding … held or recorded by him in the course of the proceedings before him. (4) For time-limit under sections 149, 153, 153B, 154, 155, 158BE and 231 and for the purposes of payment of interest under section 243

Prg Consultants Private Limited vs.principal Commissioner of Income Ta ...

Court : Delhi

Subject : Direct Taxation

proviso below the Explanation 1.56. The second proviso to Section 153 of the Act was inserted by the Finance Act 2008 with retrospective effect from 1st June 2007 and it reads as under: “Provided also that where a proceeding … held or recorded by him in the course of the proceedings before him. (4) For time-limit under sections 149, 153, 153B, 154, 155, 158BE and 231 and for the purposes of payment of interest under section 243

Malad Kokil Co-operative Housing Society Ltd. and Another Vs. the Mode ...

Court : Mumbai

Subject : Land Acquisition

as laid down by the Apex Court in the case of Reserve Bank of India v/s. Peerless General Finance and Investment Co. Ltd. and ors. {AIR 1987 SCC 1023}, the Court will have to draw a distinction … 791; White Towers Co-op. Hsg. Society Ltd. vs. S.K. Builders and Ors. 2008 (6) Bom. C.R. 371; BajranglalEriwal v. Sagarmal Chunilal, 2008 (6) Bom.C.R. 887; … 64(b) cannot be entertained in the present suit in view of the specific bar contained in provisions of Section 149 of the MRTP Act. The learned Counsel, therefore, submits that if the plaintiffs-appellants want to challenge the same,

The Executive Director, Index Chits and Finance Private Ltd. Vs. V.K. ...

Court : Kerala

Subject : Land Acquisition

justified in ordering recovery of the amount from them. He had relied on the decision reported in M/s.Godavari Finance Co. v. Degala Satyanarayanamma and Others (2008 KHC 6295) in support of their case. Learned counsel for the … pay the amount and recover the same from the first respondent under section 149(4) of the Motor Vehicles Act, hereinafter called 'the Act' for short. Aggrieved by the direction to recover the amount from the first respondent

Rakesh Kumar Goyal Vs. Nct of Delhi and Another

Court : Delhi

Subject : Land Acquisition

of the Customs for the purpose of Section 108 of the Customs Act. By Section 69 of the Finance Act, 2008 Section 108 (1) of the Act was amended so as to remove the words “duly empowered by the Central … Crl.L.J. 107 it was held: “There is nothing in the Revenue Act authorizing the issue of such summons. Section 149 of that Act only provides for the attendance of persons within the limits of the estate within which

Saket Aggarwal Vs. Directorate of Revenue

Court : Delhi

Subject : Land Acquisition

of the Customs for the purpose of Section 108 of the Customs Act. By Section 69 of the Finance Act, 2008 Section 108 (1) of the Act was amended so as to remove the words duly empowered by the Central … (1907) Crl.L.J.107 it was held: There is nothing in the Revenue Act authorizing the issue of such summons. Section 149 of that Act only provides for the attendance of persons within the limits of the estate within which

Smt. Maya Rastogi Vs. Commissioner, Income Tax and Others.

Court : Allahabad

Subject : Land Acquisition

aforesaid intention is clear from the explanation to section 151 of the Act. It was inserted by the Finance Act, 2008 with effect from 1.10.1998. This further clarifies that the Joint Commissioner or the Chief Commissioner as the case … no earlier assessment was made and as such the first proviso to section 147 has no application. 29. Section 149 of the Act is titled as 'Time limit for notice'. It provides limitation of 4 years from the

Commissioner of Income-tax (Central) Vs. Gopi Apartment

Court : Allahabad

Subject : Direct Taxation

is to be assessed in the hands of Gopi Apartments. 13. Sri Agrawal also contended that by the Finance Act, 2003, Amendment in Section 153A w.e.f. 01.06.2003 was made and Sections 153A and 153C were added in place … Assessment of income of any other person.— (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other

M/s. Falcon Types Ltd., Rep., by its Authorised Signatory, Chander Kot ...

Court : Chennai

Subject : Land Acquisition

the Customs Act, 1962, r/w. Section 35C of the Central Excise Act, 1944 r/w. Section 86(7) of the Finance Act, 1994, instant Civil Miscellaneous Appeal is filed, on the following substantial questions of law, (1) Whether the Tribunal … Court in the case of Singh Enterprises v. CCE, Jamshedpur reported in 2008 (221) ELT 163 (SC), the impugned order is upheld. Appeal is rejected. … customs authorities suo motu were required to refund by invoking the provisions under section 17 or at least section 149 r/w. 153 of the Customs Act, as has been held in number of judicial pronouncements, whereas the appellant

Bellary Iron and Ores Pvt. Ltd., Mspl Ltd., Ramgad Minerals and Mining ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Subject : Service Tax

Acts : Finance Act 1994 - Sections 65, 65(23), 65(50), 65(105), 73(1), 76, 77, 78 and 80; Motor Vehicles Act - Section 2(24); Central Excise Tariff Act, 1985; Motor Vehicles Taxation Act; CENVAT Credit Rules, 2004 - Rule 5

Reported in : [2010]21STJ214(CESTAT-Bangalore); 2010[18]S.T.R.406; [2010]24STT557; (2010)35VST107(CESTAT-Blore)

while presenting the union Finance Bill 2004-05 had categorically stated in Para 149 that there was no intention to levy service tax on truck owners … Iron Ores Pvt. Ltd (BIOL) confirmed the following liabilities against it.(i) Service tax Under Section 73(1) of the Finance Act 1994 (the Act) Rs. 72,85,191/- and applicable interest.(ii) Penalty Under Section 76 of the Act : Rs. 200/- … 554-the liability to pay ST is clearly on the person paying the freight.2. RK Transport v. CCE, Raipur 2008 (12) STR 722 (Tri. Delhi) - Transportation is an activity independent of mining activity(may not be treated as