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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 … of harmonious construction.......................................................... 66 E. Reading TOLA into the Income Tax Act ........................................................... 70 i. First proviso to Section 149(1) of the new regime ...................................... 70 ii. TOLA can extend the time limit till 31 June 2021 ........................................

Independent and Public Spirited Media Foundation vs the Assistant Comm ...

Court : Karnataka

202160. The above principles can be applied as follows tothe factual situation in the present appeals: (i) The Finance Act, 2021 ([2021] 432 ITR (St.) 52) substituted Sections 147 to 151 of the Income Tax Act with effect … ADVOCATE; SMT. RIDDHI MOGHE, ADVOCATE) AND:1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2) BENGALURU, CENTRAL REVENUE BUILDING, QUEENS ROAD, BENGALURU - 560 001.2. … of the new regime applies prospectively. For example, for the assessment year 2012-2013, the ten year period would have expired on March 31, 2023, while … which the Apex Court at Paras 49, 53 and 60 has held as follows:"49. The first proviso to Section 149(1)(b) requires the determination of whether the time limit prescribed under section 149(1)(b) of the old regime continues to

Mr Anil Dattopant Kulkarni vs Assistant Commissioner of

Court : Karnataka Dharwad

lakhs.60. The above principles can be applied as follows to thefactual situation in the present appeals: (i) The Finance Act 2021 substituted Sections 147 to 151 of the Income Tax Act with effect from 1 April 2021; (ii) … 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 … Court of Delhi in SheetalInternational (P) Ltd -v- Chief Commissioner of Income-Tax, Central-22, more particularly para 1 to 6 thereof, which are reproduced hereunder for … more particularly para 49, 53 and 60 which are reproduced hereunder for easy reference:49. The first proviso to Section 149(1)(b) requires thedetermination of whether the time limit prescribed under Section 149(1)(b) of the old regime continues to exist

Tarish Investment and Trading Company Pvt Ltd vs Union of India

Court : Karnataka

202160. The above principles can be applied as follows to thefactual situation in the present appeals: (i) The Finance Act, 2021 ([2021] 432 ITR (St.) 52) substituted Sections 147 to 151 of the Income Tax Act with effect … of the new regime applies prospectively. For example, for the assessment year 2012-2013, the ten year period would have expired on March 31, 2023, while … Bansal supra. In SHEETAL INTERNATIONAL (P.) LTD vs. CHIEF -7-COMMISSIONER OF INCOME-TAX, CENTRAL-22, it is heldas under: "1. Issue notice.2. Learned counsel appearing for the … which the Apex Court at Paras 49, 53 and 60 has held as follows:"49. The first proviso to Section 149(1)(b) requires the determination of whether the time limit prescribed under section 149(1)(b) of the old regime continues to

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 … 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 or other

M/S Ltimindtree Limited vs the Joint Commissioner

Court : Karnataka

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, 2012.148. … SRI TATA KRISHNA, ADVOCATE) AND:1. THE JOINT COMMISSIONER OF INCOME TAX (OSD) CENTRAL CIRCLE -1(3) CENTRAL REVENUE BUILDING QUEENS ROAD BENGALURU - 560 001.2. THE … respondents.5. The learned senior counsel Sri K.K. Chythanya appearingfor the petitioner would vehemently contend that the bar under Section 149 of the Act operates, as the maximum period which is available for reopening of an assessment is 4

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 … of Chapter XVII shall pay, within 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 after deduction are dealt with in … the obligation of the assessee to pay 4 [2003]. 264 ITR3205 [1984]. 149 ITR7037 | Pa ge advance tax is independent of the obligation of

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

(i) Section 33 Additional Commissioner or Joint Commissioner of Customs (i) Sub-section (5) of section 46; and (ii) Section 149 Deputy Commissioner or Assistant Commissioner of Customs and Central Excise (i) ….. (ii) ….. (iii) ….. (iv)….. (v) … 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 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

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 … Appellate Tribunal (the Tribunal) against the 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 for customer claims in favor 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 … Appellate Tribunal (the Tribunal) against the 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 for customer claims in favor of