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M/s. Hindustan Petroleum Corporation Ltd. and Another Vs. Union of Ind ...

Court : Karnataka

Subject : Service Tax

passed by the Commissioner (Appeals) on or after the date appointed under Section 109 of the Finance (No.2) Act, 1998: Provided further that the appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of … mandatory pre-deposit at the time of filing an appeal, is an unreasonable condition? 2) Whether amendment made to Section 35 F of the Act has a retrospective operation? 3) What order? Legal Frame work: 13. At this stage,

Killick Nixson Limited Vs. the Dy. Commissioner of Income Tax and anr.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(1) and 143(3); Finance Act, 1998 - Sections 87, 88, 89, 90, 90(1), 90(3), 94 and 95

Reported in : (2001)165CTR(Bom)280; [2001]248ITR17(Bom)

under the Kar Vivad Samadhan Scheme (hereinafter, for the sake of brevity, referred to as 'K.V.S.S.') introduced by Finance (No. 2) Act, 1998 determining the total income of the assessee - petitioner at Rs. 33, 65, 298 = 00.? In short, … the disputed income of Rs. 26,73,967=00 and, thereafter, applying the rate of 35% under K. V. S. S., he arrived at the amount payable by … Court in this Writ Petition is : Whether the A. O. was authorised and empowered to proceed under Section 142(1) of the Income Tax Act in respect of assessment year 1992-1993 after the Designated Authority passed an

Secy. Federn. of Bus-operators Assn. of T.N. Vs. Union of India (Uoi)

Court : Chennai

Subject : Service TaxMotor Vehicles

Acts : Finance Act, 1994 - Sections 35(38), 65, 65(38), 65(48), 65(50), 65(51), 65(52), 66, 66(3) and 67; Motor Vehicles Act, 1988 - Sections 2, 2(7), 2(22), 2(25), 2(40), 2(43), 49, 51, 58(1), 58(2), 65, 65(32), 65(38), 65(44), 65(48), 65(50) to 65(52), 65(62), 67, 68, 70, 71, 72, 72(2), 72(9), 73, 74, 80, 81, 82, 83, 84, 85, 86, 87(1), 88(8), 88(9), 88(11), 88(14) and 89; Motor Vehicles Act - Sections 63(1), 63(6) and 68; Central Excise Act, 1944; Finance (No. 2) (Amendment) Act, 1996; Finance (No. 2) (Amendment) Act, 1997; Finance (No. 2) (Amendment) Act, 1998; The Haryana Passengers and Goods Taxation Act; Government of India Act, 1935 - Sections 100; Expenditure Tax Act, 1987; Motor Vehicles Rules - Rule 82 to 85 and 128; Motor Vehicles Permit for All India Tours Rules, 1993; Fina

Reported in : 2001(134)ELT618(Mad); 2006[2]STR411; [2007]6STT49

and 'Pager Services'. Further widening was effected by including 12 additional services in Finance Act, 1997. Ultimately, in Finance (No. 2) Act, 1998, 12 more 'services' were defined under Section 65(48) of the Finance (No. 2) Act, 1994 under the head … lifted from Section 2(25) of the Motor Vehicles Act.47. The most important provision in this behalf is Section 35(38) of the Finance Act which suggests that 'rent-a-cab scheme operator' means any person engaged in the business of

Shatrushailya Digvijaysingh Jadeja Vs. Cit

Court : Gujarat

Subject : Direct Taxation

Reported in : (2002)177CTR(Guj)508

India promulgated the Kar Vivad Samadhan Scheme (hereinafter referred to as 'the scheme' or 'the KVSS') through the Finance (No. 2) Act, 1998, as contained in sections 86 to 98 of the said Act. The scheme came into force from 1-9-1998, … these years, the petitioner had preferred first appeals before the Commissioner (Appeals), but as the self-assessment tax under section 140A was not paid, the appeals were not entertained by the said appellate authority in the years 1992

Yuvraj Tukoji Rao Puar Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 95; Wealth Tax Act, 1957 - Sections 31(2), 31(2A) and 35(1)

Reported in : (2005)193CTR(MP)142; 2005(191)ELT79(MP); [2004]271ITR152(MP)

article 226 of the Constitution of India the petitioner has prayed for declaration that section 95(i)(c) of the Finance (No. 2) Act, 1998 (hereinafter referred to as 'the Act'), is ultra vires, being defiant of article 14 of the Constitution and … dated January 24, 1997. The assessee, the late H. H. Krishnaji Rao Puar, filed an application under section 35(l)(b) on September 27, 1997, before the Commissioner, Wealth-tax, seeking rectification of his earlier order on the ground while

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2008)113TTJ(Ahd.)1018

the basis of report obtained under such reference. Section 142A has been introduced in the statute book by Finance No. 2 Act, 2004 with retrospective effect from 15th Nov., 1972, according to which for the purpose of making an assessment … by the assessee in the memo of appeal filed in Form No. 35 alleging the action of the AO for reopening the assessment under Section … issuing notice under Section 148 of the Act on 27th March, 2003 (for asst. yrs. 1995-96, 1996-97 and 1998-99) and on 28th Jan., 2000 for asst. yr. 1997-98. (ii) The second issue is with respect to rejection

Eyelite Optical Industries Vs. Commissioner of Cus.

Court : Karnataka

Subject : Customs

Acts : Customs Act, 1963 - Sections 87, 87(J) 88, 89, 95, 111, 112 and 124; Finance (No. 2) Act, 1998 - Sections 86 and 95; Customs Act, 1962; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Constitution of India - Article 14

Reported in : 2000(71)ECC499; 2000(121)ELT593(Kar)

filling the write petition the matter was pending at that stage.7. In the meantime Section 86 of the Finance (No. 2) Act, 1998 introduced the scheme called 'Ka-- Vivad Samadhan Scheme'. The Scheme is an offer by the Government for settling … and 111(m) of the Customs Act, 1963 (for short 'the Act'). He levied a redemption fine of Rs. 35 lakhs and imposed a penalty of Rs. 5 lakhs under Section 112 of the Act.5. Aggrieved by this

Hira Lal Hari Lal Bhagwati Vs. C.B.i., New Delhi

Court : Supreme Court of India

Subject : CustomsCriminal

Acts : Code of Criminal Procedure (CrPC) - Sections 245 and 482; Constitution of India - Article 227; Indian Penal Code (IPC), 1860 - Sections 120B, 166 to 177 and 378 to 462; Customs Act, 1962 - Sections 28, 111, 112A and 130E; Finance (No. 2) Act, 1998 - Sections 90(2), 90(4) and 91; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Foreign Exchange Regulation Act, 1973; Narcotic Drugs and Psychotropic Substances Act, 1985; Terrorists and Disruptive Activities (Prevention) Act, 1987; Prevention of Corruption Act, 1988

Reported in : AIR2003SC2545; 2003(2)ALD(Cri)292; 2003(2)ALT(Cri)142; 2003(51)BLJR1697; 2003CriLJ3041; 2003(3)CTC356; (2003)182CTR(SC)1; 104(2003)DLT699(SC); 2003(87)ECC473; 2003(155)ELT4; (2003) 5 SCC 257

Our attention was also drawn to the Text of the Kar Vivad SamadhanScheme, 1998, under Chapter IV of Finance (No.2) Act, 1998. Our attention wasalso drawn to Sections 86 to 98 of the said Scheme which are relevant for thepresent … passed by theHigh Court of Delhi at New Delhi in Criminal Miscellaneous (M) Nos. 360/2002 and447/2002 filed under Section 482 of the Criminal Procedure Code read with Article227 of the Constitution of India by the appellants herein

Om Prakash Gupta and ors. Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Excise

Acts : Kar Vivad Samadhan (Removal of Difficulities) Act, 1998 - Sections 88, 90(1) and 97(1)

Reported in : 2004(93)ECC164; 2004(178)ELT150(All)

Gold (Control) Appellate Tribunal, New Delhi (in short 'CEGAT').3. During the pendency of the appeals before CEGAT vide Finance (No. 2) Act, 1998, Kar Vivad Samadhan Scheme, 1998 was enacted (hereinafter referred to as 'Scheme') for the settlement of tax arrears. … 40,08,312 under Rule 9(2) of the Central Excise Rules (hereinafter referred to as 'Rules') read with proviso to Section 11-A of the Act and also proposed to impose penalty on the firm under Rule 9(2), 52-A, 173Q … appeals.'Thereafter, petitioners filed an application for the rectification of mistake under Section 35-C(2) of the Act. Application was filed for the following reasons:(a) If an

Kiran Corporation Vs. the Asstt. C.i.T.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)102TTJ(Ahd.)375

of the case law on the subject and taking into consideration Explanation appended below Section 37(1) by the Finance (No. 2) Act, 1998 with retrospective effect, it has been held that the twin facet of the issue viz.genuineness as well as … the extent of 50% of the commission. A copy of Tribunal's order is placed at pages 31 to 35 of the paper book. In the case of sister concern Vyas & Co. v. ACIT (1995) 52-TTJ (And)