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Shatrushailya Digvijaysingh Jadeja Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998 - Sections 86, 87, 88, 89, 90, 93, 95 and 98; Income-tax Act, 1961 - Sections 140A and 264; Wealth-tax Act, 1957

Reported in : [2003]259ITR149(Guj)

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 September … the petitioner had preferred first appeals before the Commissioner of Income-tax (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

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 … (hereinafter referred to as 'the Act' for brevity) was Introduced. The object of the scheme as contained in Sections 86 to 98 of the said Act was as explained by the Finance Minister in his speech see

Union of India and anr. Vs. Ms Nitdip Text. Processors Pvt. Ltd. and o ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution Of India - Article 226, 14; Finance (No.2) Act, 1998 - Section 87(m)(2) (b), 88, 89, 95, 98; Central Excise Act, 1944 - Section 14, 11A, ; Central Excise Rules, 1944 - Rule 173 Q, Section 209 A; Income Tax Act, 1961 - Section 297(2), 297(g); General Clauses Act, 1897, - Section 6

Reported in : 2011(4)KLT134(SN); 2012(1)SCC226; 2012(2)SCJ617; AIR2012SCW2723; 2012(2)KCCR61SN

The High Court, vide its impugned Judgment and Order dated 25.07.2005, has declared that Section 87(m)(ii) (b) of Finance (No.2) Act, 1998 is violative of Article 14 of the Constitution of India insofar as it seeks to deny the benefit … on 31.3.98 and are still in arrear and in dispute as on date of declaration (as envisaged in section 98 (sic.) of the aforesaid Act). The dispute and the case may be still at the stage of Show

Jyotsna Holdings Pvt. Ltd. Vs. Designated Authority Under the Kar Viva ...

Court : Delhi

Subject : Direct Taxation

Acts : Constitution of India - Article 226; Income Tax Act, 1961 - Sections 87 and 220; Finance Act, 1960 - Sections 156 and 215

Reported in : 2000IVAD(Delhi)461; 2000(53)DRJ696; [2000]243ITR246(Delhi)

of the Finance (No. 2) Act, 1998, comprised in Sections 86 to 98 (both inclusive) as also a schedule thereto. Section 88 provides that subject … While the appeal was pending, the Government of India introduced the KVSS, contained in Chapter IV of the Finance (No. 2) Act, 1998, with a view to provide a quick and voluntary settlement of tax arrears outstanding as on 31st March, … ORDERD.K. Jain, J.1. Two short but interesting questions namely: (i) whether interest under Section 220(2) of the Income-tax Act, 1961 (for short 'the Act') forms part of 'tax arrear' as defined in

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

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

Patel Brothers Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2002)75TTJ(Ahd.)421

learned Departmental Representative next advanced his arguments on the basis of Explanation to section 37(1) introduced by the Finance (No. 2) Act, 1998, retrospectively, and around that if at all any such expenditure has been incurred by the assessee, payment of

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

T. O. Abraham and Co. and anr. Vs. Assistant Director of Income Tax (i ...

Court : Kerala

Subject : Direct Taxation

Reported in : (1998)149CTR(Ker)207

Matched in: Citation (1998)149CTR(Ker)207

Jyotsna Holdings (P) Ltd. Vs. Designated Authority Unde the Kar Vivad ...

Court : Delhi

Subject : Direct Taxation

Reported in : (2000)160CTR(Del)95

of the Finance (No. 2) Act, 1998, comprised in sections 86 to 98 (both inclusive) as also a schedule thereto. See. 88 provides that subject … While the appeal was pending, the Government of India introduced the KVSS, contained in Chapter IV of the Finance (No. 2) Act, 1998, with a view to provide a quick and voluntary settlement of tax arrears outstanding as on 31-3-1998. Initially … Income Tax Act, 1961 (hereinafter referred to as 'the Act'), forms part of tax arrear,' as defined in section 87(m) of the Kar Vivad Samadhan Scheme (hereinafter referred to as 'KVSS'), and (ii) if its does, whether