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Dr. K. Nedunchezhian Vs. Deputy Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Constitution of India - Article 226

Reported in : (2005)199CTR(Mad)301; [2005]274ITR37(Mad); (2005)2MLJ243

while passing the impugned order of assessment. In this context, the learned senior counsel also relied upon the Finance(No. 2) Act,1998 which came into effect on and from 1.10.1998 in and by which certain expressions in the then … the end of the financial year in which such appeal is filed before him under Sub-section (1) of Section 246A. 7) On the disposal of the appeal, the Commissioner (Appeals) shall communicate the order passed by him to

Dr. K. Nedunchezhian Vs. Dy. Cit

Court : Chennai

Subject : Direct Taxation

Reported in : [2005]148TAXMAN617(Mad)

justice while passing the impugned order of assessment. In this context, learned senior counsel also relied upon the Finance (No. 2) Act, 1998 which came into effect on and from 1-10-1998, in and by which certain expressions in the then … KALIFULLA J.The petitioner seeks to challenge the order of assessment passed by the respondent herein dated December 29, 2004, under section 158BC(c) read with section 143(3) of the Income Tax Act, 1961.Mr. C. Ramachandran, learned senior counsel … which such appeal is filed before him under sub-section (1) of section 246A.(7) On the disposal of the appeal, the Commissioner (Appeals) shall communicate the

The Dy. Commissioner of Vs. State Bank of Travancore

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2007)292ITR56(Coch.)

revised refund of the assessee. The orders which can be challenged before the CIT(Appeals) have been given in Section 246A of the Act which is brought on the statute book by the Finance Act (No. 2) of 1998

N. Meenakshi Vs. the Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 48, 50C, 50C(2), 55A, 69, 69A, 69B, 69C, 129, 142A, 142(2A), 143(3), 147, 153, 153(1), 153(3), 142, 245C, 245D(1), 245R(3), 245Q(1), 246A, 250, 254, 260, 262, 263 and 264; Indian Stamp Act - Sections 47A; Finance Act, 2006; Finance Act, 2007; Wealth-tax Act, 1957 - Sections 2, 16A, 23A, 24, 34AA, 35, 37 and 38A; Constitution of India - Articles 14 and 226

Reported in : (2009)226CTR(Mad)625

Sub-section (5) of Section 139, whichever is later and the periods of limitation are varied by insertion through Finance Act, 2006 with effect from 1.6.2006 and Finance Act, 2007 with effect from 1.6.2007. However, Section 153(3) of … of an assessment made on or before the 30th day of September, 2004, and where such assessment has become final and conclusive on or before … ITR 399 (SC)4.4. That apart, he would submit that an effective alternative remedy of appeal is available under Section 246A of the Act and rely upon the judgment in Nivaram Pharma Private Limited v. The Customs, Excise and … of land comprised in R.S. No. 3123/2, Block No. 51, Old No. 258 (New No. 849), Poonamallee High Road, Purasawalkam, Chennai. She leased out the

Commissioner of Income Tax Vs. Kikani Exports Pvt. Ltd.

Court : Chennai

Subject : Land Acquisition

sub-section (5) of Section 139, whichever is later and the periods of limitation are varied by insertion through Finance Act, 2006 with effect from 1.6.2006 and Finance Act, 2007 with effect from 1.6.2007. However, Section 153(3) of … of an assessment made on or before the 30th day of September, 2004, and where such assessment has become final and conclusive on or before … 229 ITR399(SC). 4.4. That apart, he would submit that an effective alternative remedy of appeal is available under Section 246A of the Act and rely upon the judgment in M/s.Nivaram Pharma Private Limited v. The Customs, Excise and … JUDICATURE AT MADRAS DATED:11. 9.2009 CORAM: THE HONOURABLE MR.JUSTICE P.JYOTHIMANI W.P.No.851 of 2009 N.Meenakshi .. Petitioner Vs. The Assistant Commissioner of Income Tax, Business Circle

M/S.Prime Urban Development India Limited, vs the Assistant Commission ...

Court : Chennai

amendment to Section 115JB of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') by the Finance Act, 2000 with effect from 01.04.2001.6. The above statement of the learned counsel for the Appellant/Assessee stands recorded. … the Appellant/Assessee was precluded from pursuing theremedy under Section 154 of the Act, merely because an Appeal under Section 246A of the Act was filed subsequently before the Appellate Commissioner against the same assessment order against which the … IN THE HIGH COURT OF JUDICATURE AT MADRASReserved on 19.03.2025Pronounced on 29.04.2025CORAM :THE HONOURABLE MR.JUSTICE S.S.SUNDAR and THE HONOURABLE MR.JUSTICE C.SARAVANANM/s.Prime Urban Development India

State of Kerala, vs Indian Medical Association, Kerala State Branch,

Court : Kerala

Subject : Land Acquisition

RESPONDENT(S)/RESPONDENTS IN THE WRIT PETITION: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001., PIN - 110001 2 STATE OF KERALA REPRESENTED BY THE SECRETARY, … 2017 are unconstitutional and void being ultra vires the provisions of Article 246A read with Article 366(12A), and violative of Articles 14, 19(1)(g), 265 and … follows: W.P.(C).No.21297 of 2023 was preferred by the Kerala State Branch of the Indian Medical Association apprehending coercive action from the Directorate General of GST Intelligence for recovery of tax on various services rendered by it to … non- taxability was, however, removed by an amendment of the provisions of Section 2(17)(e) and Section 7(1)(aa) read with the Explanation thereto of the Central

Additional Director General, Directorate of GST Intelligence vs Indian ...

Court : Kerala

Subject : Land Acquisition

RESPONDENT(S)/RESPONDENTS IN THE WRIT PETITION: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001., PIN - 110001 2 STATE OF KERALA REPRESENTED BY THE SECRETARY, … 2017 are unconstitutional and void being ultra vires the provisions of Article 246A read with Article 366(12A), and violative of Articles 14, 19(1)(g), 265 and … follows: W.P.(C).No.21297 of 2023 was preferred by the Kerala State Branch of the Indian Medical Association apprehending coercive action from the Directorate General of GST Intelligence for recovery of tax on various services rendered by it to … non- taxability was, however, removed by an amendment of the provisions of Section 2(17)(e) and Section 7(1)(aa) read with the Explanation thereto of the Central

Indian Medical Association, Kerala State Branch, vs Union of India,

Court : Kerala

Subject : Land Acquisition

RESPONDENT(S)/RESPONDENTS IN THE WRIT PETITION: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001., PIN - 110001 2 STATE OF KERALA REPRESENTED BY THE SECRETARY, … 2017 are unconstitutional and void being ultra vires the provisions of Article 246A read with Article 366(12A), and violative of Articles 14, 19(1)(g), 265 and … follows: W.P.(C).No.21297 of 2023 was preferred by the Kerala State Branch of the Indian Medical Association apprehending coercive action from the Directorate General of GST Intelligence for recovery of tax on various services rendered by it to … non- taxability was, however, removed by an amendment of the provisions of Section 2(17)(e) and Section 7(1)(aa) read with the Explanation thereto of the Central

State of Kerala vs M/S.Chakolas Habitat Bay Side

Court : Kerala

THE DEPUTY COMMISSIONER, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT,ERNAKULAM-682 015. 3 STATE OF KERALA, REPRESENTED BY ITS FINANCE SECRETARY,SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQ RESPONDENT/S: M/S ZODIAC ADVERTISERS, P.B.NO.2064,KADAVANTHRA,KOCHI- 20., REP.BY … & THE HONOURABLE MR.JUSTICE BASANT BALAJI MONDAY, THE 22ND DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WA NO. 2 OF 2020 AGAINST THE JUDGMENTWP(C) 14570/2019 OF HIGH COURT OF KERALA APPELLANT/S: 1 STATE TAX OFFICER-I, SPECIAL CIRCLE,STATE … 2017.” (emphasis supplied) Section 6 deals with Amendment of Act 30 of 2004 of the KVAT Act. Sub-section (3) reads as follows: “(3) in section … through an amendment to the constitution. Under Article 246A of the Constitution, the State cannot or could … assessment notices issued under Section 25(1) of the Kerala Value Added Tax Act (for short, ‘KVAT Act’) given for the assessment years 2010-11 and 2011-12