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Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2025]2S.C.R.1331

of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; Finance Act, 2013; Section 132 of Central Goods and Services Tax Act, 2017; Article 246-A of the Constitution of India; Special Acts; GST … Customs Act, 1962 and the Central Goods and Services Tax Act, 2017 (GST Act).Headnotes† Customs Act, 1962 - Finance Act, 2012 - Finance Act, 2013 - Finance Act, 2019 - ss.104(4), 104(6) - Central Goods and Services Tax Act,

Nikesh Tarachand Shah Vs. Union of India

Court : Supreme Court of India

Subject : Land Acquisition

Rs.1 crore and in the Schedule after Part A, Part B was populated with only one entry, namely Section 132 of the Customs Act. Certain other 48 amendments were made, by the Finance Act of 2016, to the … two Parts so that the provision of monetary threshold does not apply to the offences.” 23. By the Finance Act of 2015, by Section 145, the limit of Rs.30 lakhs in Section 2(y) was raised to Rs.1 crore … senior counsel, this classification was maintained right until the Amendment Act of 2012, which then incorporated Part B offences into Part A of the Schedule, … the Lok Sabha. The recommendations of the Standing Committee accepted by the Central Government are that (a) the expressions “banking company” and “person” may be

Ravi constructions Vs The Assistant Commissioner of Income Tax

Court : Chennai

relaxation for the completion or compliance of actions following the procedure laid down under the new regime;e The Finance Act 2021 substituted the old regime for re-assessment with a new regime. The first proviso to Section 149 does … Puram, Coimbatore-641 002. ... Petitioner Vs. The Assistant Commissioner of Income Tax Central Circle -3, Main Building, 63 Race Course Road, Coimbatore-641 018. ... RespondentWrit … section 153C read with section 153A, is required to be issued in relation to a search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, on or before the 31st … of the new regime applies prospectively. For example, for the assessment year 2012-2013, the ten year period would have expired on 31 March 2023, while

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

Aids to interpretation (i) History of the legislation 107. The amendments (i.e. Finance Act 2008, Finance Act 2009, Finance Act 2012 and Finance Act 2015) do not throw light - by way of statement of objects and reasons or … the taxable territories to charitable purposes which tend to promote international welfare in which India is interested, the Central Board of Revenue may, by general or special order, direct that it shall not be included in the … of tests is decisive of the intention to carry on the business. 132. The term “in relation to” was interpreted in Renusagar Power Co. Ltd. … The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section

Principal Commissioner of Income Tax (Central)-I vs.smt. Ritu Singal

Court : Delhi

Subject : Direct Taxation

search under section 132 is initiated on or after 1st June, 2007.‖ Section 271AAA was amended by the Finance Act, 2012 with effect from 01.04.2012. The effect of the amendment was that it became applicable in all cases where … was brought into force with effect from 01.04.2007. Its scope and effect was explained by Circular of the Central Board of Direct Taxes (CBDT) dated 12.03.2008 (Circular No.3) in the following terms: ―68. Provision for penalty for

Shah E Naaz Judge vs.additional Director of Income Tax (Inv)-Unit Vi a ...

Court : Delhi

Subject : Land Acquisition

of the Act. The said section is of no relevance to the present case. It was inserted by Finance Act, 2012 with retrospective effect from 1st April, 1996 in view of some judgments holding that authorization for search must … requisition the services of any police officer or any officer of the Central Government, or of both, to assist you for all or any of … 2016 and 8th November, 2016, respectively. They have also challenged warrant of authorization dated 27th June, 2014 under Section 132 of the Act for search of locker No.7325-A in the joint names of Nagina Judge and Shah-E-Naaz Judge,

Sandeep Kohli vs.additional Director of Income Tax (Inv)-Unit Vi and A ...

Court : Delhi

Subject : Land Acquisition

of the Act. The said section is of no relevance to the present case. It was inserted by Finance Act, 2012 with retrospective effect from 1st April, 1996 in view of some judgments holding that authorization for search must … requisition the services of any police officer or any officer of the Central Government, or of both, to assist you for all or any of … 2016 and 8th November, 2016, respectively. They have also challenged warrant of authorization dated 27th June, 2014 under Section 132 of the Act for search of locker No.7325-A in the joint names of Nagina Judge and Shah-E-Naaz Judge,

Sahyr Kohli vs.additional Director of Income Tax (Inv)-Unit Vi and Ano ...

Court : Delhi

Subject : Land Acquisition

of the Act. The said section is of no relevance to the present case. It was inserted by Finance Act, 2012 with retrospective effect from 1st April, 1996 in view of some judgments holding that authorization for search must … requisition the services of any police officer or any officer of the Central Government, or of both, to assist you for all or any of … 2016 and 8th November, 2016, respectively. They have also challenged warrant of authorization dated 27th June, 2014 under Section 132 of the Act for search of locker No.7325-A in the joint names of Nagina Judge and Shah-E-Naaz Judge,

Vishal Kumar Vs. Commissioner of Income Tax and anr.

Court : Delhi

Subject : Land Acquisition

inquiry into the income of the Eldeco Group of Companies, and the search and seizure operations conducted under Section 132 of the Act at the premises of Xanders Advisors and Xander Finance Private Limited, that the show-cause notice … writ petitioner (i.e. the assessee) has been transferred from the DCIT, Circle 48(1), New Delhi to the ACIT, Central Circle, Noida.2. On 9.10.2013, the CIT, New Delhi issued a show-cause notice to the petitioner under Section 127

Chitra Construction Company Vs. Addl Commissioner of Customs

Court : Chennai

Subject : Land Acquisition

Valley, Green Home, Onampalayam, Coimbator”109. culminating in Mahazar dated 1.3.2012 as being ultra vires Section 82 of the Finance Act, apart from being in excess of jurisdiction and unconstitutional. W.P.No.22902 of 2012: Writ Petition filed under Article 226 … .. Petitioner in W.P.No.22902 of 2012 vs.1. The Additional Commissioner of Customs Central Excise & Service Tax Head Quarters Preventive Unit 6/7, ATD Street Race … such an action. It is clear that the authorities concerned are not conferred with any arbitrary power, by Section 132(1) of the Income Tax Act, 1961. It had also been pointed out that the Constitutional validity of Section