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Omkar S. Kanwar Vs. Union of India

Court : Gujarat

Subject : Direct Taxation

Reported in : (2001)170CTR(Guj)354

Difficulties) Order, 1998, issued by the Central Government in exercise of powers conferred by section 97(l) of the Finance (No. 2) Act, 1998, promulgating Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as 'KVS Scheme') and as the 'Order of 1998' … prayer made by the petitioners is for declaring the impugned para. 2 of the order of 1998, dated 8-12-1998, to be discriminatory and ultra vires article 14 of the Constitution of India.3. The occasion to challenge the

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 … covered under Section 72(2)(xvii), the permit can be issued for the user of such spare vehicle under Section 88(8) of the Motor Vehicles Act, which runs as under :'88. Validation of permits for use outside region in

Krishna Textiles Vs. the Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37, 37(1), 69, 69A, 69B and 69C; Finance (No. 2) Act, 1998; Evidence Act, 1872 - Sections 8 and 106

Reported in : (2008)220CTR(Guj)568; [2009]310ITR227(Guj)

of the Income Tax Act, 1961. He has further submitted that the proviso to Section 69-C inserted by Finance (No. 2) Act, 1998 with effect from 01.04.1999 has no application to the facts of the present case as the assessment year … not made any further inquiry in the matter. It was sought to be justified on the ground that Section 8 read with Section 106 of the Indian Evidence Act, 1872 states that any fact is relevant and when

Mangilal S. JaIn Vs. Commissioner of Income-tax and anr.

Court : Karnataka

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 139(8), 140A, 140A(1), 158BFA, 215, 216, 217, 220(2), 234A, 234B and 234C; Finance (No. 2) Act, 1998 - Sections 87, 88 and 95

Reported in : ILR2003KAR2066; [2002]257ITR31(KAR); [2002]257ITR31(Karn)

'KVS Scheme' for short), was brought into force on September 1, 1998, as per Chapter IV of the Finance (No. 2) Act, 1998 ('the Finance Act' for short). The appellant filed a declaration under the said scheme, under Section 89 of … notice under Section 143(2) was issued and after hearing, an order under Section 143(3) was passed on January 8, 1998. Under the said order, the total income was determined as Rs. 2,59,600. Income-tax thereon was calculated as

Commissioner of Income Tax, Central-1, New Delhi Vs. Shailendra Mahto

Court : Delhi

Subject : Direct Taxation

any one or more assessment years was pending or not. Explanation which was inserted by the Finance (No.2) Act, 1998 with retrospective effect from 1st July, 1995 is a cause of some debate, as do the subsequent amendments … income computed in the block assessment on protective basis as per paragraph 8 of the impugned order is as under:Financial Year 1987-88 1991-92 1992-93 1993-94 … Shibu Soren, Suraj Mandal, Shailender Mahto and Simon Marandi. In the case of the said respondent-assessees, notice under Section 158BC of the Income Tax Act, 1961 („Act‟, for short) was issued. In the case of Jharkhand Mukti

Dr. Shashi Kant Garg, Son of Dr. P.L. Garg Vs. Commissioner of Income- ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(7A), 2(8), 2(9A), 2(16), 2(19A), 2(28C), 117(1), 120(1), 120(2), 120(4), 143(1), 143(2), 143(3), 147, 148, 151(1) and 263; Finance (No. 2) Act, 1998; Direct Tax Laws (Amendment) Act, 1987 Code of Criminal Procedure (CrPC) - Sections 164; Constitution of India - Article 226; Income Tax Rules; Indian Income Tax Act, 1922 - Sections 34

Reported in : (2006)203CTR(All)75; [2006]285ITR158(All)

(1) of Section 117;19. The words 'or the Deputy Commissioner of Income Tax' have been inserted by the Finance (No. 2) Act, 1998, with effect'from 1.10.1998.20. Section 2(19A) of the Act defines 'Deputy Commissioner' as follows:-'(19A) 'Deputy Commissioner' means a person … Apex Court has held as follows':-'It is to be noticed that the notices were all issued on August 8, 1948, when on the statute book must be deemed to be existing an enactment enjoining a duty upon

Duncans Industries Ltd., Calcutta Vs. Commissioner of Central Excise, ...

Court : Supreme Court of India

Subject : Excise

Acts : Finance Act, 1998 - Sections 89; Central Excise Rules, 1944 - Rules 9(1), 9(2), 9B, 9B(5), 52A, 52A(5), 210 and 226; ;Central Excise Act, 1944 - Sections 4(1), 4(4), 11A(1) and 35E(2); Customs Act, 1962

Reported in : 2006(201)ELT517(SC); 2006(8)SCALE463; (2006)7SCC642

the assessee. In the meantime, Kar Vivad Samadhan Scheme, 1998 (for short 'the KVS Scheme') was introduced by Finance (No. 2) Act, 1998. Pursuant to the said scheme the assessee filed a declaration under Section 89 of the Finance (No. 2) … Ashok Bhan, J. 1. These civil appeals are directed against the common impugned order Nos. 829 and 830 of 2000 dated 4.10.2000 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (hereinafter referred

Omkar S. Kanwar Vs. Union of India (Uoi)

Court : Gujarat

Subject : Excise

Acts : Constitution of India

Reported in : (2000)4GLR2903

1998 issued by the Central Government in exercise of powers conferred by Section 97(1) of the Finance (No.2) Act, 1998 promulgating Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as 'KVS Scheme' and as the 'Order of 1998' … prayer made by the petitioners is for declaring the impugned para 2 of the order of 1998 dated 8.12.1998 to be discriminatory and ultra vires Article 14 of the Constitution of India.3. The occasion to challenge the

S. Jagannathan and anr. Vs. Asstt. Cit and anr.

Court : Karnataka

Subject : Direct Taxation

the revenue succeeds in the appeal, the question of considering the declaration would not arise. Answer, therefore, declined. Finance (No. 2) Act, 1998 Section 88(M) Finance (No. 2) Act, 1998 Section 88 - KARNATAKA SMALL CAUSES COURTS ACT, 1964 [K.A. No. 11/1964]. … dismissal passed by the learned Single Judge of this Court in Writ Petn. Nos. 10603-604 of 1999, dated 8-1-2004.2. The facts leading to the filing of the appeal are:The appellants herein were assessed on protective basis by

Onkar S. Kanwar and ors. Vs. Union of India and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 90(1); ;Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998; Constitution of India - Article 14; Companies Act, 1956; Central Excise Rules, 1944 - Rules 173Q and 209A; Income-tax Act, 1961 - Sections 269C, 269D and 269H

Reported in : (2001)168CTR(Ker)352; [2001]249ITR258(Ker)

(hereinafter referred to as 'the Scheme'). The scheme is contained in Section 86 to Section 98 of the Finance (No. 2) Act, 1998. The object of the scheme as stated when the Finance (No. 2) Bill, 1998, was introduced is as … announced the Kar Vivad Samadhan Scheme (hereinafter referred to as 'the Scheme'). The scheme is contained in Section 86 to Section 98 of the Finance (No. 2) Act, 1998. The object of the scheme as stated when