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Mayawati Vs. Cit (Central-i) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act - Sections 138, 139, 139(1), 142(1), 143(2), 143(3), 147, 148 to 153, 153(2) and 163; Finance Act, 1996; Finance Act, 2002; General Clauses Act, 1897 - Sections 27; Evidence Act - Sections 114; Negotiable Instruments Act, 1881; Constitution of India - Article 226

Reported in : (2009)222CTR(Del)117; 157(2009)DLT324; [2010]321ITR249(Delhi)

to Sub-section (2) of Section 143, as it stood immediately before the amendment of said Sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or … 142(1) of the IT Act. In the facts of the present case, after the first service in March/April, 2008, no further steps to issue the notice under Section 147 of the IT Act to the Petitioner were … the issue of notice shall be subject to the provisions of Section 151.(3) If the person on whom a notice under Section 148 is to

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

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 … sanction of the Joint Commissioner of Income Tax as contemplated by section 151(1) of the Act before issuing the notice u/s.148. A perusal of the

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. … was invalid as the sanction of the Joint Commissioner of Income Tax was not obtained as required by Section 151 (1) of the Act. This Court rejected the contention as it was found on a perusal of 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 … 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 valuable article

Ms Dhampur Sugar Mills Ltd. Dhampur, District Bijnor. Vs. Assistant Co ...

Court : Allahabad

Subject : Land Acquisition

to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the Finance Act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, reassessment or … The provisions of sub-section (1) as to the issue of notice shall be subject to the provisions of section 151. (3) If the person on whom a notice under section 148 is to be served is a person

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Subject : Land Acquisition

such cases: para 260. It was not open to the Revenue to rely on section 320 of the Finance Act 2004 ("Section 320 FA 2004") or section 107 of the Finance Act 2007 ("Section 107 FA 2007") to … was rejected in Scotland in Morgan Guaranty Trust Co of New York v Lothian Regional Council 1995 SC 151, for reasons that were special to Scots law, and in South Africa in Willis Faber Enthoven (Pty) Ltd

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)

Givaudan India Pvt. Ltd. Vs. Union of India

Court : Chennai

Subject : Land Acquisition

Area Anekal Taluk, Jigan”106. .. Petitioner Vs.1. The Union of India rep. by the Revenue Secretary Ministry of Finance Department of Revenue North Block, New Delh”001. 2. The Chairman Central Board of Excise and Customs North Block, … In Commissioner of Central Excise, Bolpur v. Ratan Melting & Wire Industries, 2008 (231) ELT 2.(SC), a Constitution Bench of the Supreme Court held that … dispose of stay application within the specified time limit and during the pendency of stay application no coercive action should be taken to realise the arrears of revenue.3. Keeping the aforesaid in view, the Board has decided … Board's Circular No.396/29/98-CX dated 2.6.1998 should be taken. The two provisos to Section 35C(2A) of the Central excise Act, 1944 read as follows : Provided … MR.JUSTICE R.SUDHAKAR W.P. Nos. 1320, 1321, 1508, 1509, 1510, 1530, 1549, 1550, 1562, 1573, 1592, 1594, 1731

S.C. Jayachandra Vs. Enforcement Directorate, Rep. by Special Public P ...

Court : Karnataka

Subject : Land Acquisition

of Section 132 of Customs Act, 1952 in Part - B of the schedule in PML Act vide Section 151 of the Finance Act, 2015; 18. The prayers contained in the said writ petition have been extracted in … has challenged the vires of: (a) Section 2(y)(ii) of PML Act as amended vide Section 145(ii) of the Finance Act, 2015 enhancing the monetary threshold for offences specified under Part - B of the schedule from the total … to his known source of income by the Lokayukta in the year 2008 and has again indulged in converting demonetized currency of Rs.6,12,50,000/- by using