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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,

Rajan Jewellery vs the Commissioner of Income Tax

Court : Kerala

Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME … jewelry carried on in partnership, whose business premises and residences of the partners were subjected to search under Section 132 on 09.04.2008. It was noticed that the assessee hadnot kept any accounts for the period from 01.04.2008 to

Rajan Jewellery vs the Commissioner of Income Tax

Court : Kerala

Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME … jewelry carried on in partnership, whose business premises and residences of the partners were subjected to search under Section 132 on 09.04.2008. It was noticed that the assessee hadnot kept any accounts for the period from 01.04.2008 to

Rajan Jewellery vs the Commissioner of Income Tax

Court : Kerala

Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME … jewelry carried on in partnership, whose business premises and residences of the partners were subjected to search under Section 132 on 09.04.2008. It was noticed that the assessee hadnot kept any accounts for the period from 01.04.2008 to

Rajan Jewellary vs the Commissioner of Income Tax

Court : Kerala

Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME … jewelry carried on in partnership, whose business premises and residences of the partners were subjected to search under Section 132 on 09.04.2008. It was noticed that the assessee hadnot kept any accounts for the period from 01.04.2008 to

Rajan Jewellary vs the Commissioner of Income Tax

Court : Kerala

Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME … jewelry carried on in partnership, whose business premises and residences of the partners were subjected to search under Section 132 on 09.04.2008. It was noticed that the assessee hadnot kept any accounts for the period from 01.04.2008 to

Rajan Jewellery vs the Commissioner of Income Tax

Court : Kerala

Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME … jewelry carried on in partnership, whose business premises and residences of the partners were subjected to search under Section 132 on 09.04.2008. It was noticed that the assessee hadnot kept any accounts for the period from 01.04.2008 to

Rajan Jewellary vs the Commissioner of Income Tax

Court : Kerala

Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME … jewelry carried on in partnership, whose business premises and residences of the partners were subjected to search under Section 132 on 09.04.2008. It was noticed that the assessee hadnot kept any accounts for the period from 01.04.2008 to

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