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Oct 17 2007

M.J. Pharmaceuticals Ltd. Vs. Deputy Commissioner of Income-tax and an ...

Court : Mumbai

Decided on : Oct-17-2007

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 115JB, 115JB(2), 143(3), 147, 148 and 151(1); Constitution of India - Article 226

Reported in : (2008)216CTR(Bom)130; [2008]297ITR119(Bom)

Advocate for Respondent : B.M. Chatterji, ;P.P. Bhosale and ;P.S. Sahadevan, Advs.

J.P. Devadhar, J.1. Heard. Rule. Rule, returnable forthwith. By consent of parties, the petition is taken up for final hearing.2. This petition is filed to challenge the notice dated December 27, 2006 issued under Section 148...

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Sep 25 2006

Allana Cold Storage Ltd. Vs. Income-tax Officer and ors.

Court : Mumbai

Decided on : Sep-25-2006

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(2), 143(3) and 148

Reported in : (2006)206CTR(Bom)401; [2006]287ITR1(Bom)

Advocate for Respondent : B.M. Chatterji, Adv.

1. All these four petitions are filed by companies which are sister concerns. They are all about the assessment orders passed by the first respondent-Income-tax Officer for the assessment year 2001-02. Rule on petitions. Reply has...

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Jan 28 2008

Mr. Hassan Ali Khan Vs. Settlement Commission,

Court : Mumbai

Decided on : Jan-28-2008

Subject : Direct Taxation

Acts : Income Tax Act - Sections 245(1), 245C, 245BA(5A), 245D(1), 245D(2C), 245D, 245D(4), 245D(2B), 245I, 245J and 245L; Wealth Tax Act; Finance Act, 2007; Constitution of India - Article 255

Reported in : (2008)217CTR(Bom)163; [2008]299ITR127(Bom)

Advocate for Respondent : B.M. Chatterji, ;P.P. Bhosale and ;P.S. Sahadevan, Advs. in Writ Petition Nos. 2422 and 2423 of 2007

F.I. Rebello, J.1. Rule in all the Petitions. By consent, heard forthwith.2. All these petitions have been disposed off by this common judgment as the facts are more or less similar as also the issue involved....

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Jan 29 2008

Samson John Vs. Tax Recovery Officer and ors.

Court : Mumbai

Decided on : Jan-29-2008

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(47), 131, 132, 158BC, 222 and 222(1); Income Tax Rules, 1962 - Rule 53

Reported in : (2008)215CTR(Bom)131; [2008]300ITR188(Bom); 2008(4)MhLj771

Advocate for Respondent : B.M. Chatterji and ;P.P. Bhosale, Advs.

F.I. Rebello, J.1. Rule. By consent of parties heard forthwith.2. The petitioner is aggrieved by the action of the 1st respondent in taking steps to sell the land and house standing thereon which according to the...

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Feb 22 2002

Citibank N.A. Vs. S.K. Ojha and ors.

Court : Mumbai

Decided on : Feb-22-2002

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 and 148

Reported in : (2003)179CTR(Bom)124; [2002]257ITR663(Bom)

Advocate for Respondent : B.M. Chatterji, Adv. i/b., H.D. Rathod, Adv. for respondents Nos. 1 to 3

1. Heard both sides at length. Perused the petition, affidavit-in-reply and the rejoinder tendered today in court on behalf of the petitioner.2. The petitioner by this petition filed under Article 226 of the Constitution of India...

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Aug 07 2009

Star Television News Limited Vs. Union of India (Uoi) Through the Secr ...

Court : Mumbai

Decided on : Aug-07-2009

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 245A, 245(2A), 245C, 245C(1), 245C(3), 245D, 245D(1), 245D(1A), 245D(2A), 245D(2B), 245D(2C), 245D(2D), 245D(4), 245D(4A), 245D(4A)(1), 45D(4A)(2A), 45D(4A)(2D), 245D(4A)(4), 245H, 245H(1), 245HA, 245HA(3), 245(I), 245(4), 246C, 245HA(1), 245HA(2), 245HA(3) and 254(2A); Finance Act, 2007; Finance Act, 2008 - Sections 273AA, 273AA(1), 273AA(3), 278AB, 278AB(1) and 278AB(3); Taxation Law (Amendment) Act, 1975; Wealth-tax Act; Right to Information Act (RTI); Central Excise Act - Sections 35C(2A); Income Tax Rules - Rule 3; Constitution of India - Articles 14 and 16; Indian Penal Code

Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; [2009]317ITR66(Bom); [2009]184TAXMAN400(Bom)

Advocate for Respondent : B.M. Chatterji, ;Abhay Ahuja, ;R. Ashokan, ;N.R. Prajapati, ;A.S. Shivsharan, ;Anamica Malhotra and ;P.S. Sahadevan, Advs.

Ferdino I. Rebello, J.1. The petitioner herein is a non-resident company. They filed an application before the Income Tax Settlement Commission on 5th March, 2007 under Section 246-C of the Income Tax Act, 1961 (hereinafter shall...

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Oct 08 2007

Haji N. Abdulla Vs. Income Tax Settlement Commission and ors.

Court : Mumbai

Decided on : Oct-08-2007

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AE, 132, 148, 245C, 245C(1), 245D(1), 249 and 249(4)

Reported in : (2008)214CTR(Bom)471; 2009(235)ELT609(Bom); [2008]299ITR119(Bom); 2008(2)MhLj614

Advocate for Respondent : B.M. Chatterji, ;P.P. Bhosale and ;P.S. Sahadevan, Advs.

F.I. Rebello, J.1 Rule. Heard forthwith.The petitioner an individual has filed his returns of income for the 'asst. yrs. 1995-96 to 2000-01 with the ITO, Ward 2, Udupi. The petitioner also filed regular returns of income...

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Jul 10 2008

Asteroids Trading and Investments P. Ltd. Vs. Deputy Commissioner of I ...

Court : Mumbai

Decided on : Jul-10-2008

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80M, 143(3), 147, 148, 154, 254(2) and 263; Evidence Act - Sections 114

Reported in : (2009)223CTR(Bom)144; [2009]308ITR190(Bom)

Advocate for Respondent : B.M. Chatterji and ;P.P. Bhosale, Advs.

1. Rule. Returnable forthwith. Heard finally by consent of parties.2. The petitioner is a company engaged in the business of trading and investments. The petitioner is regularly assessed to income-tax. This petition relates to the assessment...

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Jul 10 2008

Asian Paints Ltd. Vs. Deputy Commissioner of Income-tax and anr.

Court : Mumbai

Decided on : Jul-10-2008

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 143(3), 147 and 148; Companies Act, 1956; Evidence Act - Sections 114

Reported in : (2009)223CTR(Bom)141; [2009]308ITR195(Bom)

Advocate for Respondent : B.M. Chatterji and ;P.P. Bhosale, Advs.

1. Rule. Returnable forthwith. Heard finally by consent of parties.2. The petitioner by this petition challenges the notice issued under Section 148 of the Income-tax Act, 1961, as also the order dated May 14, 2008, rejecting...

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Dec 12 2007

Diamond Services International (P) Ltd. Vs. Union of India (Uoi) and o ...

Court : Mumbai

Decided on : Dec-12-2007

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44BB, 195, 195(3) and 197(1)

Reported in : (2008)216CTR(Bom)120; [2008]304ITR201(Bom)

Advocate for Respondent : B.M. Chatterji, ;P.P. Bhosale and ;P.S. Sahadevan, Advs.

F.I. Rebello, J.1. The petitioner is a company incorporated in Singapore and is also a tax resident of Singapore. The tax residency certificate of the petitioner has been issued by the Singapore tax authorities. The petitioner...

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