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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) … 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 Section 263 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 … 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, bullion, jewellery

Tata Teleservices Vs. Union of India

Court : Gujarat

Subject : Education

orders expired on 31/03/2011 and 31/03/2012. (ii) That Section 201(3) of the Act was amended on 28/05/2012 by Finance Act, 2012 with retrospective effect from 01/04/2010 whereby the limitation was substituted from four years to six years for passing … submitted that, therefore, the decision in the case of Poolpandi Versus Superintendent, Central Excise, reported in 1992 (3) SCC 259 and decision in the case … amendment prescribes a common period of limitation so as to align the time limit with the provision of Section 148 of the Act. 10.4 Mr.M.R. Bhatt, learned counsel appearing on behalf of the revenue has heavily relied upon

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 … pointed out in Sayed Ali’s case. [Paras 147, 148, 151, 154, 155] Customs Act, 1962 - ss.17 … Such entrustment could be either conditional or unconditional - Object of this Section is to confer powers of search, seizure, arrest and recording of statements,

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 … the petitioner and in particular his answers to question nos. 147 and 148. The said witness was asked whether the petitioner sought any renewal 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 … 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. Briefly stated, the facts

Dell India Pvt Ltd Vs. The Joint Commissioner of Income Tax

Court : Karnataka

Subject : Land Acquisition

the removal of doubts, it is hereby clarified that the provisions of this section, as amended by the Finance Act, 2012, shall also be the proceedings under 20 applicable for any assessment year beginning on or before the 1st … 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 … the writ petition filed by the appellant challenging the initiation of 2 proceedings under Section 147, read with Section 148 of the Income Tax Act, 1961 (for short ‘the Act’), has been dismissed. 2 Briefly stated, the facts

Mediaone Global Entertainment Ltd. Vs. Chief Commissioner of Central E ...

Court : Chennai

Subject : Land Acquisition

Circular No.148/17/2011-ST alone becomes otiose and in this context the impugned circular is liable to be quashed.46. The Finance Act, 2012 has completely revamped the service tax regime. Under the new service tax regime, as per Section 66D, all … Road, T.Nagar, Chennai-600 017 rep. by its Managing Director, Surya Rajkumar. .. Petitioner vs. 1.The Chief Commissioner of Central Excise, Uthamar Gandhi Salai, Chennai-600 034. 2.The Under Secretary, (Tax Research Unit), Central Board of Excise and Customs,

Union Of India Vs. Rajeev Bansal

Court : Supreme Court of India

Subject : Education

of doubts, it is hereby clarified that the provisions of sub-sections (1) and (3), 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.”]. … of reassessment under Section 148. ii. TOLA6 On 24 March 2020, the Central Government announced “a complete lockdown for the entire nation” for twenty-one days … into Section 149 .................................................................... 82 Page 33 of 112 iii. Sanction of the specified authority .............................................................. 86 F. Section 148 notices issued in June-September 2022 ..................................... 91 i. Scope of Article 142 ....................................................................................... 91 ii. The scope of

M/S Huawei Telecommunications (India) Company Pvt. Ltd. vs Assistant C ...

Court : Delhi

Subject : Right to Information

aretime-barred as the time-limit of three years prescribed under Section 149(1)(a) of the Act, as amended by the Finance Act, 2021, to reopen the assessment for AYs 2013-14 and 2014-15 stands expired on 31.03.2017 and 31.03.2019 respectively. Further, … M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD. .....PetitionerversusASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, DELHI & ANR .....Respondents Advocates who appeared in this case For … respectively.3. W.P.(C) 13572/2024 and W.P.(C) 15970/2023 have been filedimpugning the following respectively: i. Notice dated 31.03.2024 issued under Section 148 of Act and notice dated 24.05.2024 issued under Section 143(2) of the Act and reasons recorded dated 29.05.2024, … assessment order. The Tribunal allowed the appeal of the petitioner for AYs 2012-13 and 2013-14 and decided the issue raised by the petitioner regarding provisions