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Malwa Texturising (P) Ltd. Vs. Cit

Court : Madhya Pradesh

Subject : Direct Taxation

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

appeal was pending before the Tribunal, Kar Vivad Samadhan Scheme, 1998 (for short KVSS) was introduced by the Finance (No. 2) Act, 1998. The assessee submitted an offer for settlement under the KVSS and submitted a declaration under section 89 … an appeal on 30-12-1996 before the Income Tax Appellate Tribunal, Indore Bench, Indore (for short the Tribunal) under section 253 of the Act.3. When the appeal was pending before the Tribunal, Kar Vivad Samadhan Scheme, 1998 (for short

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

the Education Cess on excisable goods leviable under section 91 read with section 93 of the Finance (No.2) Act, 2004 (23 of 2004)(via)(via) the Secondary and Higher Education Cess on excisable goods leviable under section 136 read with

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 or … Shashi Jain v. CIT (iv) Bawa Abhai Singh v. Dy. CIT (2001) 168 CTR (Del) 521 : (2002) 253 ITR 83 (Del).7.2 With respect to the assessee's submission that if addition is made under Section 69C of

Shri Nandlal M. Gandhi Vs. Asstt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

assets are requisitioned on or after the 1st day of January, 1997. Explanation-2 after Section 158BE inserted by Finance (No. 2) Act, 1998 with retrospective effect from 1-7-1995 reads as under: Explanation 2.-For the removal of doubts, it is hereby … jurisdictional High Court has considered the similar issue in the case of C.I.T. v. Mrs. Sahdnya P. Naik 253 I.T.R. 534. At page-541, their Lordships have considered the effect of issuance of prohibitory order Under Section 132(3)

Brook Crompton Greaves Ltd. Vs. the Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2007)105ITD146(Pune.)

(Del) 101. The question before the Hon'ble Tribunal was whether in view of amendment in Section 32 by Finance (No.2) Act, 1996, with effect from 01.04.1997, unabsorbed depreciation of earlier years could be allowed to be set-off … 115J(1A)(iii). The case of IPCA Laboratories Ltd. decided by the Hon'ble Supreme Court and Bombay High Court (2002) 253 ITR 568 and (2001) 170 CTR (Bom.) 568, were also considered in that decision. In that case, the

People Education and Economic Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Education

Reported in : (2006)100ITD87(Chennai)

made, if the Commissioner is not so satisfied; The aforesaid proviso to Section 12A was substituted by the Finance (No. 2) Act, 1991 with effect from 1-10-1991. This provides that where an application for registration of the trust or institution … I.T.A. No. 1757 (Mds.)/2004 and 359 days in filing the appeal before this Tribunal in I.T.A. No. 1758(Mds.)/ 2004. According to the learned Counsel, the delay was beyond the control of the assessee. The learned Counsel submitted … advised the assessee that an appeal has to be prepared under Section 253(1)(c) before the Tribunal against the Commissioner of Income-tax's order rejecting the application

Guj. Mineral Development Corpn. Ltd. Vs. Income Tax Appellate Tribunal ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 252(1), 253, 253(1), 253(2), 253(3), 253(4), 253(5), 254, 254(1), 255(5), 273A and 273B; Constitution of India - Article 131; Income Tax (Appellate Tribunal), Rules, 1963 - Rules 4, 7, 12, 23, 24 and 25; Code of Civil Procedure (CPC)

Reported in : (2009)224CTR(Guj)554; [2009]314ITR14(Guj); [2009]183TAXMAN317(Guj)

Ministry concerned in a specific case and one from the Ministry of Finance in the Committee. Senior officers only should be nominated so that the … order came to be made by the Court after recording the report of the Cabinet Secretary in Paragraph No. 2 of the order:1. We are happy to find that the Cabinet Secretary has taken the appropriate initiative as … Tribunal, therefore, cannot exercise powers or discharge functions which are not conferred on the Tribunal by the Act.22. Section 253 of the Act lays down under Sub-section (1) thereof as to which orders can an aggrieved assessee challenge

Anuradha Timber Estates Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Land Acquisition

Reported in : (2006)99ITD53(Hyd.)

TTR (St.) - 65, 120. In contrast, when the legislature made an amendment to Section 253 through the Finance (No. 2) Act of 1998 "w.e.f. 1.10.1998" by substituting a pre-existing Sub-section 6 with a new Sub-section (6), enhancing the appeal … 27.2.2004. Pursuant to the order passed therein, the assessee deposited an amount of Rs. 5-lakhs on 25th March, 2004. On a Miscellaneous Petition filed by the assessee, the Tribunal clarified that Rs. 5-lakhs is payable for both

Malad Kokil Co-operative Housing Society Ltd. and Another Vs. the Mode ...

Court : Mumbai

Subject : Land Acquisition

as laid down by the Apex Court in the case of Reserve Bank of India v/s. Peerless General Finance and Investment Co. Ltd. and ors. {AIR 1987 SCC 1023}, the Court will have to draw a distinction … Suit No. 1005/2011 has been filed by the plaintiff Society for a decree directing the defendants 1 and 2 or any other person found to be the owner of the property to convey the suit property admeasuring … 517; RejendraThacker and ors. v/s. Municipal Corporation of Greater Mumbai and ors. 2004 (4) Bom. C.R.1, IkramSuleman Qureshi v/s. Mumbai Building Repairs and Reconstruction Board … plaintiff-society that after they pursued the matter under the Right to Information Act, they came to know about the Commencement Certificate granted in favour of … the period mentioned in the agreement executed under Section 4 of the Maharashtra Ownership Flats Act, 1963 … on 26th November, 1975 for an area of 2536.84 sq. meters, in respect of building no. S-3

M/S. Central Cables Limited and Others Vs. the Union of India, Through ...

Court : Mumbai Nagpur

Subject : Land Acquisition

dated 10.09.2012 in Writ Petition No.5410 of 2011 (M/s. GMMCO Limited vs. Union of India thr. Ministry of Finance, New Delhi and Ors.) is also pressed into service. Lastly, it is urged that if this Court finds … DurgaEnterprises (P) Ltd. vs. Principal Secretary, Government of Uttar Pradesh, reported at 2004 Law Suit (SC) 971, ZuariEstate Development and Investment Co. Pvt. Ltd. vs. … Managing Director personally and Rs.15,000/- on Purchase Officer of Petitioner No.1 “ Company. The Managing Director is Petitioner No.2 before this Court while the Purchase Officer is Petitioner No.3. Respondent No.1 is the Union of India while … 420, valued at Rs.5,21,396/- under Section 111(d) and (f) of the Customs Act, 1962 (hereinafter referred to as the Act), and in terms of its