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Dr.S.Jagatrakshagan Vs. the Deputy Commissioner of Income Tax

Court : Chennai

Subject : Constitution

Acts : Finance (No.2) Act, 1998 - Section 90, 91, 87, 92, 88, 90(1); Kar Vivad Samadhan Scheme, 1998; Constitution of India - Articles 14

of Income Tax, the Designated authority passed an order in terms of Section 90 of the Finance (No.2) Act, 1998 treating the final settlement of tax arrears at Rs.5,88,684/-. It is a matter of record that in respect

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

taxenactment. Section 89 of the Kar Vivad Samadhan Scheme, 1998 deals withparticulars to be furnished in declaration and Section 90 of the Scheme deals withtime and manner of payment of tax arrears. Clause (2) of Section 90 provides … 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

Bhawaralal (Huf) Vs. Assistant Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 86 to 98, 90(1), 90(2) and 96(1); Income Tax Act, 1961 - Sections 143; Constitution of India - Article 14

Reported in : (2008)219CTR(Kar)300; [2009]177TAXMAN541(Kar); 2008(5)AIRKarR46(DB)

Kar Vivad Samadhan Scheme, 1998 (hereinafter referred to as the 'Scheme' for brevity) under Chapter IV of the Finance (No. 2) Act, 1998 (hereinafter referred to as 'the Act' for brevity) was Introduced. The object of the scheme as contained in … determined by the Commissioner of Income-tax (CIT), who in turn had issued a certificate in that regard, under Section 90(2) r/w Section 91 of the Act. On the basis of the certificate issued by the CIT, the appeals

Malwa Texturising (P) Ltd. Vs. Cit

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : (2006)204CTR(MP)555

s.90 In the High Court of Madhya Pradesh : Indore Bench A.K. Patnaik, C.J. & N.K. Mody, J. Finance (No. 2) Act, 1998, section 90 In favour of : Assessee; Block period : A.Y. 1994-95 to 20-11-1995 -

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, … Petition. Be that as it may, the Designated Authority disposed of the declaration on 19th January, 1999 under Section 90(1) under the Finance (No. 2) Act, 1998. By the said order, the Designated Authority determined the assessed income

ivory Mart Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147; Finance (No. 2) Act, 1998 - Sections 90(1)

Reported in : [2002]255ITR425(Delhi)

this court with the prayer that Explanationn (aa) to Section 80HHC as introduced by Section 28(e)(i) of the Finance (No. 2) Act, 1991, be declared unconstitutional, invalid and non est. The petitioners also filed an application under Section 151 of … the Commissioner of Income-tax by which a certificate in Form No. 3 of the Kar Vivad Samadhan Scheme, 1998 (in short 'the KVSS'), for the assessment years 1989-90 and 1990-91 was rejected.2. The brief facts which are

Star Trading Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245(4), 245C, 245D, 245D(1), 245D(4), 245F(2) and 251; Finance (No. 2) Act, 1998 - Sections 90, 90(1), 90(2), 90(4), 95 and 95(1)

Reported in : (2008)220CTR(Ker)511

so before passing final orders, a new scheme popularly known as 'Kar Vivad Samadhan Scheme' was introduced by Finance (No. 2) Act, 1998. Hence, the petitioner claiming benefit under the scheme approached the designated authority, namely, CIT. The designated authority, after … namely, CIT. The designated authority, after processing the application, passed Ext. P1 order dt. 26th Feb., 1999 under Section 90(1) of the Finance (No. 2) Act, 1998 determining the amount payable by the declarant towards the full and

Akkammal Steels Pvt. Ltd., Rep. by Its Director K. Venkatesh, Coimbato ...

Court : Chennai

Subject : Excise

Acts : Companies Act ; Central Excise Act; Finance Act, 1998 - Sections 88, 90, 90(2), 90(3), 90(4), 91 and 95

Reported in : 2002(150)ELT48(Mad)

full and final settlement of Tax Arrears in accordance with Section 90(2) read with Section 91 of the Finance (No.2) Act, 1998.3. Under the Compounded Levy Scheme introduced by Section 3-A of the Central Excise Act, the Commissioner of Central

Tvs Motor Company Ltd., (Formerly Known as Tvs Suzuki Ltd.), Rep. by I ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HH, 88, 143 and 148; Kar Vivad Samadhan Scheme Finance (No. 2) Act, 1998 - Sections 90, 90(1), 90(3) and 91; Constitution of India - Article 226

Reported in : (2007)209CTR(Mad)334; [2007]293ITR394(Mad)

the Act by the impugned order dated 27.3.2003. 2.3. Under Section 90(3) of the Kar Vivad Samadhan Scheme (Finance ( No. 2) Act, 1998), the sum determined under the Scheme is conclusive and no matter covered by such order shall reopened. The

Vijay Omprakash Bansal Vs. Commissioner of Income-tax

Court : Mumbai

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 90 and 90(2); Kar Vivad Samadhan Scheme, 1998

Reported in : 2002(2)ALLMR764; (2003)179CTR(Bom)348; [2002]257ITR649(Bom)

terms, though without any order as to costs. Direct Taxation - benefit of scheme - Section 90 of Finance (No. 2) Act, 1998 and Kar Vivad Samadhan Scheme, 1998 - petitioner wanted to avail benefit under scheme of 1998 - amount