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Court on Its Own Motion Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

dated 31st August, 2012.47. In the affidavit filed on 30th November, 2012 the respondents have stated that by Finance Act 2012, Section 234E has been inserted whereby fee of Rs.200/- per day can be levied for default of the … KHANNA HON'BLE MR. JUSTICE SIDDHARTH MRIDUL SANJIV KHANNA, J.(ORAL) Whether computerisation and Central Processing of Income Tax Returns is a boon or bane is rather … on the ground that the period of limitation of four years as provided under sub section (7) of section 154 of the Act has expired. Further, in some cases, the Assessing Officers have uploaded such disputed arrear demand

Union of India Vs. M/S Unicorn Industries

Court : Supreme Court of India

Subject : Land Acquisition

granted by the Policy 1997 through various instruments of law in the form of Section 154 of the Finance Act 2003 read with Schedule 9 thereto as well as the notifications under Section 5A of the Central Excise … IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.7432 OF2019(Arising out of S.L.P.(C) No.36926 of 2012) UNION OF INDIA & ORS. .... APPELLANT(S) VERSUS M/s UNICORN INDUSTRIES .... RESPONDENT(S) WITH CIVIL APPEAL No.2345 OF2017and

M/S Dharampal Satyapal Ltd. Vs. Dy.Commr. of Cen.Exc. and Ors.

Court : Supreme Court of India

Subject : Land Acquisition

of the aforesaid appeals, certain subsequent events took place. It so happened that vide Section 154 of the Finance Act, 2003 (hereinafter referred to as the 'Act of 2003'), withdrawal of the benefit was effected from retrospective effect. … petition. However, appeal preferred by the appellant was allowed by the Division Bench vide judgment dated December 03, 2012. In nutshell, the High Court held that the principal of Promissory Estoppel shall apply and once a promise … |M/S. DHARAMPAL SATYAPAL LTD. |.....APPELLANT(S) | |VERSUS | | |DEPUTY COMMISSIONER OF CENTRAL EXCISE, |.....RESPONDENT(S) | |GAUHATI & ORS. | | JUDGMENT A.K. SIKRI, J.Leave

Virbhadra Singh & Anr. Vs.central Bureau of Investigation & Or ...

Court : Delhi

Subject : Land Acquisition

admitted to have made entries in the excel sheets on the instructions of Director, Corporate Affairs and ED, Finance of M/s IIL and other persons as recorded against the entries. However, the same had been denied by … petitioners submit that the CBI held a Preliminary Enquiry vide PE AC1 2012 A0007dated 19.10.2012 and closed it. The same is referred to as the … Madhur Jain & Ms. Manvi Priya Advocate Versus CENTRAL BUREAU OF INVESTIGATION & ORS. ........ RESPONDENTS Through: … judgments were rendered in completely different facts. In the present case, there is only one RC/FIR registered under Section 154 Cr.P.C.78. Mr. Patwalia submits that the First PE was under progress when Mr. Bhushan filed the complaint dated … others under Section 13(2) r/w 13(1) (e) of the Prevention of Corruption Act, 1988 (hereinafter 'the PC Act') and Section 109 IPC by the respondent

Commissioner of Income Tax 5 Mumbai Vs. M/S. Essar Teleholdings Ltd. T ...

Court : Supreme Court of India

Subject : Land Acquisition

enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the Ist day of April, 2001.” 11 18. By Finance … be understood before correctly appreciating the nature and purport of Rule 8D. Section 14A was first inserted by Finance Act, 2001 with retrospective effect w.e.f. 01.04.1962. Section 14A as originally inserted reads as under:­ “14A. Expenditure incurred in … THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.2165 OF 2012 COMMISSIONER OF INCOME TAX 5 MUMBAI … APPELLANT(S) VERSUS M/S. ESSAR TELEHOLDINGS … of their 7 publication in the official gazette”. He submits that the Central Board of Direct Taxes vide its circular dated 28.12.2006 while explaining the

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

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 … 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 … the re-assessment and/or speaking order is under Section 28 (if specifically authorized) or under Section 149 or under Section 154 of the Customs Act, 1962. 217. The power to issue Show Cause Notice whether under Section 28 or

India Trade Promotion Organization Vs. Director General of Income Tax ...

Court : Delhi

Subject : Land Acquisition

Section 2(15) of the Income-tax Act, 1961 (hereinafter referred to as ‗the said Act‘) as amended by the Finance Act, 2008, on the ground that it is arbitrary and unreasonable and has no rational nexus with the object … (approximately) per annum and the same ground rent continues till date. The Central Government did not change the market rate or commercial rate of the … The petitioner also seeks the quashing of the order dated 23.01.2013, which was passed by the respondent under Section 154 of the said Act in connection with the earlier order dated 23.02.2012, whereby exemption earlier granted under Section

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

dwell more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … there is a treaty between the tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are styled as DTAAs (Double Taxation Avoidance … India and others vs. Oswal Woollen Mills Ltd., and others in (1985) 154 ITR 135 (SC), the Apex Court referring to indiscriminate grant of stay

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 … a Constitution Bench decision. It is 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 of CTO v. Bishwanath Jhunjhunwala, reported … Co. Ltd. v. S. G. Mehta ITO, reported in [1968] 48 [TR 154 and (ii) in the case of Addl. Commissioner v. Jyoti Traders and

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

dwell more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … there is a treaty between the tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are styled as DTAAs (Double Taxation Avoidance … India and others vs. Oswal Woollen Mills Ltd., and others in (1985) 154 ITR 135 (SC), the Apex Court referring to indiscriminate grant of stay