Enhancer - Year 2002 - Judgments

Feb 28 2002 (TRI)

South Eastern Coalfields Ltd. Vs. Jt. Cit

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Feb-28-2002

Reported in: (2002)77TTJ(Nag.)401

..... following grounds the learned counsel for the assessee submitted that the learned commissioner appeals enhanced the assessment made by the assessing officer with regard to the matters which in ..... proceedings before him the learned commissioner appeals issued notice under section 251 2 proposing enhancement of income inter alia by way of disallowance of expenditure on account of contribution .....

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Feb 28 2002 (TRI)

South Eastern Coalfields Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Feb-28-2002

Reported in: (2003)260ITR1(Nag.)

..... cases was whether the first appellate authority is competent to enhance the assessment taking an income which was not mentioned by ..... hold therein that the first appellate authority is not competent to enhance the assessment in appeal by discovering new source of income ..... learned cit a issued a notice under section 251 2 proposing enhancement of income inter aha by way of disallowance of expenditure .....

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Oct 30 2002 (HC)

Union of India (Uoi), Vs. Khurmi Gun Works,

Court: Jammu and Kashmir

Decided on: Oct-30-2002

Reported in: 2003(2)JKJ101

..... of india have been receiving number of applications from the existing licenced manufacturers to permit enhancement restoration revision or refixation etc of gun manufacturing quota either on the ground of ..... sought to withdraw the writ petitions for making application to the concerned authority for enhancing quota for manufacture of arms and ammunition etc the supreme court recorded the submission .....

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Sep 13 2002 (HC)

Binada Nand Jha Vs. Union of India (Uoi)

Court: Jharkhand

Decided on: Sep-13-2002

Reported in: [2003(1)JCR519(Jhr)]

..... penalty imposed is excessive adequate or inadequate and passed order setting aside reducing confirming or enhancing penalty and remitting the case to the authority which imposed the penalty then under ..... authority under the aforesaid rule could award any punishment at his own as against the enhancement of a punishment awarded by the disciplinary authority the aforesaid rule empowers the appellate .....

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Jul 18 2002 (HC)

Gulam Nabi Gulam Gawas Dead Through L.Rs. and Ghulam Hafiz Gulam Nabi ...

Court: Mumbai

Decided on: Jul-18-2002

Reported in: 2003(1)BomCR769

..... the reference court rejected the sale instance and the claim for enhancement principally by noting that on the eastern side of the washim ..... detail in order to consider as to whether a case for enhancement has been made out having heard the learned counsel and for ..... order to the effect that the appellants shall be entitled to enhanced compensation computed on the basis of the market value of survey .....

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Apr 17 2002 (HC)

Smt. Mahaboob Bee Vs. Union of India (Uoi)

Court: Karnataka

Decided on: Apr-17-2002

Reported in: 2003ACJ712; ILR2002KAR3001; 2002(5)KarLJ146

..... of petition to the date of payment on the compensation enhanced in this appeal code of criminal procedure 1973 c a no 2 1974 ..... children however so far as the claimant is concerned the compensation enhanced in this appeal shall be disbursed to her without any need for ..... if any of the children have attained majority 50 of the enhanced in this appeal shall be deposited for a period of five years .....

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Dec 02 2002 (HC)

Sidhu Roadlines Regd. and ors. Vs. the State of Punjab

Court: Punjab and Haryana

Decided on: Dec-02-2002

Reported in: (2003)134PLR280

..... in the karnataka motor vehicles act by which tax was enhanced on passenger vehicles this action of the state government was ..... transport vehicle operators challenge to the notification dated 19 3 1981 enhancing the tax on stage carriages plying for hire and used ..... state trade commerce and intercourse and it was attempted by levying enhanced tax on goods vehicles which for certain reasons did not .....

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Oct 31 2002 (TRI)

Deputy Commissioner of Income Tax Vs. Aggarwal and Modi Enterprises

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Oct-31-2002

Reported in: (2003)86ITD214(Delhi)

..... to the credit of the assessee 5 that the agreement of enhancement dt 23rd sept 1980 having been got signed by ndmc authorities ..... assessment years mainly on the ground that liability on account of enhanced licence fees as well as interest on arrears of rent has ..... serious dispute has thus been raised by the assessee against the enhanced liability on account of licence fee and such liability cannot be .....

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Oct 22 2002 (TRI)

Commissioner of Customs Vs. Dipen Enterprises

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Oct-22-2002

Reported in: (2003)(160)ELT632Tri(Mum.)bai

..... and c 98 2001 mum stonemann marble industries the commissioner has enhanced the declared value to us 300 pmt debited the sil ..... accepted and debited however in spite of recovering duty on the enhanced value and in spite of the offer of sils actual production ..... same particularly when the interference is sought for the purpose of enhancement some basic principles have been evolved to deal with such a .....

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Jan 22 2002 (TRI)

Commissioner of Customs (Port), Vs. Leela Woolen Mills

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on: Jan-22-2002

Reported in: (2002)(142)ELT578Tri(Kol.)kata

..... were of canadian origin such solitary evidence cannot form the basis for enhancement of value as held by the apex court hon ble cegat in ..... amp f hereinabove wherein the values of similar identical consignments have been enhanced to us 0 45 per kg 23 the appellants have also indicated ..... of entry no 131242 has no evidenciary value for the purpose of enhancement of value of such imports to us 1 05 per kg .....

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