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Present : Mr. Sanjay Bansal Senior Advocate with Vs. the Assistant Com ...

Court : Punjab and Haryana

Subject : Direct Taxation

the notices issued to the petitioner is insertion of sub-section (4A) in Section 11 of the Act by Finance Act, 1983 w.e.f. 01.04.1984. Sub-section (4A) has been again substituted by Finance (No.2) Act, 1991 w.e.f. 01.04.1992. The relevant … books of account are maintained by such trust kind notified by the Central Government in or institution in respect of such business. this behalf in … institution, And separate books of account are maintained by the Trust or institution in respect of such business. Section 147 - Income escaping assessment As it existed in the year 1984 As substituted by the Direct Tax Laws

National Building Construction Company Limited vs.union of India & ...

Court : Delhi

Subject : Land Acquisition

of Section 66B of the Fin Act. Section 66B creates a charge of service tax on or after Finance Act, 2012. WP(C) 1144/2016 Page 11 of 55 16. Section 83 of the Fin Act reads as under:-"Application of certain … challenging the letter dated 3rd December, 2015 from the Director General of Central Excise Intelligence informing them about the permission accorded authorizing the Additional WP(C) … cannot be issued on account of limitation or assessment order under Section 143(3) has been passed, procedure under Section 147 read-with Section 148 of the Income Tax Act can be invoked. Additionally, the Commissioner of Income Tax under

Deputy Commissioner Of Income Tax (central) Circle 1(2) Vs. M/s M.r. S ...

Court : Supreme Court of India

Subject : Service Tax

the AO to reopen the assessment. The High Court also considered the scheme of Section 183 of the Finance Act, 2016 and noted that immunity was given in respect of amounts declared and brought to tax in terms … an intimation is required to be sent. Various circulars sent by the Central Board of Direct Taxes spell out the intent of the Legislature, i.e., … (hereafter “the revenue”) appeals against a judgment of the Gujarat High Court1, which quashed a notice issued under Section 147/148, Income Tax Act (hereafter “the Act”) seeking to re-open the respondent’s assessment, for the assessment year (AO) 2010-11.

Director Of I.t New Delhi Vs. M/s Mitsubhishi Corp.

Court : Supreme Court of India

Subject : Direct Taxation

Section 234B, which fall for consideration in this case, are reproduced below as they stood prior to the Finance Act, 2012: “209. Computation of advance tax. - (1) The amount of advance tax payable by an assessee in the … the prescribed time, the sum so deducted to the credit of the Central Government. The consequences of failure to deduct tax or pay the tax … 115JAA. Explanation 2.-Where, in relation to an assessment year, an assessment is made for the first time under section 147 or section 153A, the assessment so made shall be regarded as a regular assessment for the purposes of

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 … is as under: "153C. 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,

Commissioner of Customs versus M/S Canon India Pvt. Ltd.

Court : Supreme Court of India

Subject : Right to Information

Reported in : [2024]12S.C.R.202

of India Ministry of Finance (Department of Revenue) Notification No. 40/2012-Customs (N.T.) New Delhi, dated the 2nd May, 2012 260 [2024] 12 S.C.R. Digital Supreme Court Reports S.O. (E). - In exercise of the powers conferred by … in the case of Mangali Impex’s case expounds the correct interpretation of s.28(11) and whether s.97 of the Finance Act, 2022, which retrospectively validates the show cause notices with effect from 01.04.2023, is manifestly arbitrary and thus, violative … of Directorate of Revenue Intelligence, Commissionerates of Customs (Preventive), Directorate General of Central Excise Intelligence and Commissionerates of Central Excise and other similarly situated officers … defect pointed out in Sayed Ali’s case. [Paras 147, 148, 151, 154, 155] Customs Act, 1962 - … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

Radhika Agarwal versus Union of India and Others

Court : Supreme Court of India

Subject : Right to Information

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

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, … 2013; Central Excise Act, 1944; Drugs and Cosmetics Act, 1940; Prevention of Money Laundering Act, 2002.List of Keywords Section 104(4), 104(6) of Customs Act, 1962; Finance Act, 2012; Finance Act, 2019; Finance Act, 2013; Section 132 of … Delhi and Ajmer [1961] 1 SCR 482 : 1960 SCC OnLine SC 147. The United Provinces v. Mst. Atiqa Begum and Others, AIR 1941 FC

Bombay Intelligence Security (India) Ltd. Vs. Oil and Natural Gas Corp ...

Court : Mumbai

Subject : Arbitration

made by the petitioner. 17. It is submitted by the learned counsel that under section 66 of the Finance Act, 1994, the tax is required to be levied on the taxable service and is required to be paid … 34 of the Arbitration and Conciliation Act, 1996, the petitioner has impugned the arbitral award dated 19th March, 2012 passed by the learned arbitrator rejecting the claims made by the petitioner. Some of the relevant facts for … CLAIM NO.1:- SERVICE TAX 6. Vide notification dated 7th October, 1998, the Central Government imposed service tax on security services for the first time under … examined by the petitioner and in particular his answers to question nos. 147 and 148. The said witness was asked whether the petitioner sought any

M/S.Srei Infrastructure Finance Ltd. Vs. Dy.Commissioner of Income Tax ...

Court : Kolkata

Subject : Direct Taxation

which is not contemplated by the Income Tax Act. The surcharge and cess have been imposed by the Finance Act and, therefore do not amount to income tax. He then drew our attention to section 115JAA. He relied … was at the relevant period of time which reads as follows:“Where any Central Act enacts that income-tax shall be charged for any assessment year at … Where as a result of an order under sub-section (1) of subsection (3) of section 143, section 144, section 147, section 154, section 155, sub-section (4) of section 245D, section 250, section 254, section 260, section 262, section … up to the assessment year 2011-12. It is only for the year 2012-13 that the form was changed, which reads as follows:1 2 Computation of

Dell India Pvt Ltd. Vs. Joint Commissioner of Income Tax, Large Tax Pa ...

Court : Karnataka

Subject : Service Tax

the removal of doubts, it is hereby clarified that the provisions of this section, as amended by the Finance Act, 2012, shall also be applicable for any assessment year beginning on or before the 1st day of April, 2012. … or mercantile system of accounting regularly employed by the assessee. (2) The Central Government may notify in the Official Gazette from time to time accounting … No. 8901/2015 dated 23-03-2015 whereby the writ petition filed by the appellant challenging the initiation of proceedings under Section 147, read with Section 148 of the Income Tax Act, 1961 (for short the Act'), has been dismissed. 2.