Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1988)(34)ELT202Tri(Kol.)kata
..... production of documents andasksection 39 : export goods not to be allowed without order of the proper officer.section 41 : proper officer empowered to permit the amendment in the export manifest.section 42 : no conveyance to leave the port without order of the proper officer.section 45 : the custodians of the imported ..... manual (1st edition page 292) the following appears : "11.(a) detention, seizure & storage of seized goods. interpretation regarding "detention" and "seizure" of goods under customs act. in ordinary parlance, there is a distinction between 'detain' and 'seize': 'detain' means 'to keep back, withhold; especially to keep back what is due or claimed. ..... calcutta have jurisdiction to initiate proceedings and pass adjudication order : (i) smuggled goods are offending goods and are liable for confiscation under section 111 of the act. this is a mandatory provision, as the word is 'shall'. this liability for confiscation is attached to the goods and is carried wherever the goods .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2002)82ITD798(Kol.)
..... of the loss and refusal to carry forward the same. it means, in the opinion of hon'ble jurisdictional high court of patna in the case of bihar state electricity board (supra) to saying that assessee had no losses during these years which could entitle it to set off or carry forward the same in the subsequent years. the ..... . basirar rahman, to which i have already referred, where it was held that, in similar cases, the court might in its discretion allow the document to be amended and if such amendment was allowed, it would take effect from the date when the document had originally been filed." 18. we accordingly, do not find any merit in this appeal and ..... as, the defect of signing the acknowledgement sheet by a person other than the person who signed the return was not rectified in accordance with the provisions of the act, and the revised return was beyond the prescribed time-limit.13. the ao thought initially that signing the acknowledgement sheet by a person other than a person who has .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1984)10ITD542(Kol.)
..... (p. 1371) 12. we, therefore, find no merit in the contentions of the assessee that the assessments already completed could not be reopened in view of the amending act.13. in view of the foregoing discussions, the appeals fail. however, we may observe that validity of retrospective effect of section 80aa is under consideration before the hon' ..... cit v. general electric co. of india ltd. [1978] 112 itr 246 (cal.). the said case pertains to the question as to rectification of a mistake apparent from the record and in that context the hon'ble calcutta high court answered that a mistake found in the order in view of the amending act later coming into force ..... it was made should be treated as patently invalid and wrong by virtue of the retrospective operation of the amendment act. but such a result is necessarily involved in the legal fiction about the retrospective operation of the amendment act. if, as a result of the said fiction we must read the subsequently inserted proviso as forming part .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1986)81ITD181(Kol.)
..... under : (1) sikkim was acceded to india with effect from 26-4-1975 as a result of which article 371f was inserted in the constitution by the constitution (36th amendment) act, 1975. clause (n) of the said article reads as under : (n) the president may, by public notification, extend with such restrictions or modifications as he thinks ..... all laws in force immediately before the appointed day in the territories comprising state of sikkim or any part thereof shall continue to be in force therein until amended or repealed by a competent legislature or other competent authority. there is still a clear provision in clause (n) of article 371f that the president may by ..... section (1) of section 23 shall not be included in the computation of his income chargeable under the head 'salaries' under section 15 of the income-tax act, 1961.from these provisions, it is the learned departments representative argument, quite plain that income of the judge of the supreme court and the high courts is chargeable .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1992)41ITD582(Kol.)
..... legislative intent by defining the words "any sum payable". the court held "having regard to the intent and purport of the provisions of section 43b and the amendments made from time to time, which we have already indicated, this explanation must be held to be only clarificatory in nature and will be effective retrospectively".it is ..... 1984-85 onwards. it was held that section 43 b, as it stood in the year 1984, was found impossible to comply with and to make it workable amendment in section 43b was introduced. the proviso was accordingly added. the proviso was held to be retrospective in operation. the explanation 2 was held to be declaratory- and ..... of two conditions of the said proviso were satisfied. the cit(a) concluded "in fine, it may be emphasised that the retrospective amendment of the section by insertion of explanation 2 by the finance act, 1989 sets at naught all the various contentions of the appellant, once it is established that the amount represented statutory liability for .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1995)53ITD180(Kol.)
..... was no definition of the expression 'total turnover'. only 'export turnover' was defined to exclude freight and insurance. the legislature by an amendment made by the finance (no. 2) act, 1991 with retrospective effect from 1-4-1987 defined total turnover to exclude freight and insurance thereby bringing uniformity in the two. obviously, ..... shall not include the cash compensatory support, duty draw back and profit on sale of import entitlement. this was consequential to the amendment made to section 28 of the income-tax act treating the above three items as business income. we are not concerned with this definition in the present appeal. by finance (no ..... purpose, section 89a was first introduced into the income-tax act by the finance act, 1982. thereafter, the section was omitted and it was replaced by section 80hhc introduced by the finance act. 1983. since its introduction, the section has received various modifications and amendments but the substance of the section is the same viz. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1996)57ITD309(Kol.)
..... connected with the management or administration of the company upon whom the ito had served a notice of his intention to treat him as the principal officer. taxation laws (amendment) act, 1975 substituted the present section 140(c) which provided that the managing director shall sign and verify the company's return and for any unavoidable reason if he is ..... rectification of defects in the signature in the return. however, such a provision has to be read into the income-tax act on the basis of the recent judgment of the supreme court in cit v. ajanta electricals [1995] 215 itr 114.while interpreting the powers of the ito to extend the time for filing the return, the supreme ..... court held that though the cpc by itself does not apply to the proceedings under the income-tax act, there is no reason why a principle o procedure .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1982)1ITD160(Kol.)
..... 274(2) (assuming without admitting at this stage whether the said provision can be made use of by the revenue because the said provision stand omitted by the taxation laws (amendment) act, 1975, with effect from 1-4-1976 prior to the passing of the impugned penalty orders by the iac for the assessment years 1958-59, 1960-61 and 1961-62 ..... he passed the impugned penalty orders, i.e., 31-3-1977, in view of the omission of section 274(2) with effect from 1-4-1976 by the taxation laws (amendment) act, 1975, he had ceased to have jurisdiction or requisite power to pass the penalty orders. in support of this argument, the representative for the assessee mr. g.p. agarwalla has ..... has validly assumed the jurisdiction prior to 1-4-1976 merely because the provisions of section 274(2) stand omitted with effect from 1-4-1976 by the taxation laws (amendment) act, 1975 : 1. the calcutta bench 'a' in it appeal no. 1010 (cal.) of 1977-78 in the case of shri bhabesh chandra mukherjee decided on 16-9-1978, to .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1985)12ITD239(Kol.)
..... agreement for granting to the employees bonus under the formula which was different from that under the payment of bonus act, was taken away. the aforesaid amendment was modified again by the payment of bonus (amendment) act, 1977, and the amended section 34, effective from 3-9-1977, reads as below: 34. employees and employers not to be ..... wage earned by them during the accounting year.11. it is the aforesaid amended provisions of section 34, which are applicable to the accounting period presently under consideration. the ito was guided by the law as it obtained approval prior to the aforesaid amendment act. in this respect, the ito had obviously committed a mistake. the ..... the estate peacefully. (e) subject to the approval of the government, this agreement is made under the provision of section 34 of the payment of bonus act as amended by the ordinance of 1978.3. on the basis of the aforesaid settlement, the assessee claimed deduction from its total income of the aforesaid amount of rs .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1989)29ITD15(Kol.)
..... of gordhandas govindram family charity trust v. cit [1973] 88 itr 47. considering the language of clause (c) of section 80l(1) as it stood before the amendment inserted by the taxation laws (amendment) act, 1984, the tribunal in that case further held that the assessee was entitled to relief even as an aop under section 80l(1)(c). in the case of ..... to be taxed in the hands of the assessee 38. the gujarat high court considered the provisions of section 164 as it stood before the amendment introduced with effect from 1-4-1970 by the finance act, 1970. section 164 which was considered. by the gujarat high court was as follows : 164. where any income in respect of which the persons ..... ) and that the first proviso to section 164(1) was not attracted in this case. it was pointed out that as a result of the amendment introduced in section 164(1) by the finance (no. 2) act, 1980 with effect from 1-4-1980 the words "tax shall be charged - (i) as if the relevant income or part of relevant income .....
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