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U.A.E. Exchange Centre Ltd. Vs. Union of India (Uoi) and anr.

Court : Delhi

Reported in : (2009)223CTR(Del)250; [2009]183TAXMAN495(Delhi)

..... to preliminary objection of the respondent5. the provisions for advance ruling are contained in chapter xix-b of the act, which was introduced in the act, by virtue of the finance act, 1993 w.e.f. 1st jan., 1993. the said chapter consists of sections commencing from section 245n, section 245v. section 245n deals with definitions ..... would have jurisdiction to entertain actions under article 226 of the constitution impugning the ruling given by the authority under section 245r of the act. [see : dhulabhai v. state of mp : [1968]3scr662 ) and gurbax singh v. financial commr. and anr. : air1991sc435 ]. the principles enunciated in the aforementioned judgments clearly point to ..... the fact that section 245s in chapter xix-b of the act cannot be construed as an ouster clause, ousting the jurisdiction of the courts.7. .....

Sukh Ram Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)99ITD417(Delhi)

..... computation of undisclosed income of the assessee for the block period. as regards the reliance placed by the assessee on the amendment made subsequently by the finance act, 2002 in the said provisions with retrospective effect from 1-7-1995, he contended that application of such amended provisions, which were not in the ..... requisitioned under section 132a in the case of any person, then, the assessing officer shall proceed to assess the undisclosed income in accordance with the provisions of this chapter. "132a, (1) where the [director general or director] or the [chief commissioner or commissioner], in consequence of information in his possession, has reason to ..... same was a subject-matter of regular assessment. explaining further, hon'ble calcutta high court observed that a composite reading of the relevant provisions contained in chapter xiv-b makes it crystal clear that the legislature thought it fit to make a distinction between the block assessment and the regular assessment and the .....

Kailash Moudgil Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2000)72ITD97(Delhi)

..... the chapter is styled as "special procedure for assessment of search cases". this chapter is mainly intended to curb black money and where undisclosed income was found out in the search proceedings for a block period ..... . now, let us examine the provisions of chapter xiv-b themselves in order to appreciate the correct set up in which the proviso to section 158bg occurs and to appreciate the enactment of that proviso. chapter xiv-b comprising of sections 158b and ending with 158bh came into the statute by the finance act, 1995 with effect from 1-7-1995. ..... be taken to be sufficient compliance to the principles of natural justice in the facts and circumstance of the case. by finance act, 1995 with effect from 1-7-1995, sub-section (1)(b) is introduced in the, tax act, 1961 to section 253, which is as follows : 253(1) any assessee aggrieved by any of the following orders .....

Mrs. Kailash Suneja and ors. Vs. Appropriate Authority and ors.

Court : Delhi

Reported in : (1998)145CTR(Del)560

..... authority and s. 269-h provided for a further appeal to the high court.29. the chapter xx-c was inserted by the finance act, 1986 w.e.f. 1st of october, 1986. i do not want to advert to the scope of the finance act because the objects had already been extracted.30. thus, in the light of the above position ..... burden and, thereforee, the purchase order is liable to be quashed. the learned counsel relied upon the passage of the judgment of the supreme court reported in air 1968 sc 1156 wherein the supreme court had held :'it is well settled that where the jurisdiction of an administrative authority depends upon a preliminary finding of fact the high ..... the annual rent by certain number of years of purchase in case the property is tenanted.69. the learned senior counsel also referred to ced vs. radha devi jalan : [1968]67itr761(cal) . referring to jaswant rai vs. cwt the learned senior counsel submitted that the benefit of the method which is most favourable to the assessed should be allowed .....

Collector of Central Excise Vs. D.P. Metal Works

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(10)LC665Tri(Delhi)

..... that the present appeal has been filed by the authorised office on behalf of the collector. the present chapter vi-a replaces sections 35, 35-a and 36 of the act 1 of 1944. the said change was effected by the finance (no.2) act, 1980 and the amended provision came into force on 11-10-1982. before the amendment the ..... to file the appeal shri chopra, learned consultant for the respondent submitted that the collector is not an aggrieved party within section 35b of the central excises and salt act, 1944 and therefore the appeal is not maintainable. in support of his contention he heavily relied upon the decision rendered in the case of collector of customs & central ..... act conferred revisional power on the board, on the collector and also on the central government. after the appointed day the act did not provide for any revision by any authority. .....

Kanta Mehta Vs. Union of India and Others

Court : Delhi

Reported in : [1987]62CompCas769(Delhi)

..... from private limited companies to firms and that they are having common partners, i.e., in order to avoid the rigour of chapter iii-b, the reserve bank of india act and the companies act : the petitioners are resorting to the device of functioning as individuals. so, if no law was to be made regulating the ..... section 8 prohibited the banking companies from directly or indirectly, dealing in the buying or selling or bartering of goods. by an amendment made in 1968, section 10a of the act provided for a board of directors to include persons with professional or special knowledge or practical experience in respect of matters amongst others of accountancy, banking ..... thus, loan or finance companies were already subject to the regulation and supervision of the directions of the reserve bank issued by it in pursuance of powers under chapter iii-b of the reserve bank of india act, and it would have been superfluous to include these financial institutions within section 58a of the act. 23. now, .....

Collector of Central Excise Vs. U.P. Twiga Fibre Glass Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1985)(5)LC2147Tri(Delhi)

..... different from his factory where the goods have been manufactured, the exemption contained in this notification shall be allowable subject to the observance of the procedure set out in chapter x of the central excise rules : provided further that nothing contained in this notification shall apply to complete machinery manufactured in a factory and meant for producing or ..... of the powers conferred by rule 8(1) of the central excise rules, 1944, and in supersession of the notification of the government of india in the ministry of finance (dr&i) no. 58/75-ce, dated 1-3-1975 the central government hereby exempts goods falling under item no. 68 of the first schedule to the central ..... excises and salt act, 1944 (1 of 1944), manufactured in a factory and intended for use in the factory in which they are manufactured, or in any other factory of the same manufacturer .....

1. Mrs. Kailash Suneja (C.W. No. 5220 of 1993 and C.M. No. 1988 of 199 ...

Court : Delhi

Reported in : [1998]231ITR318(Delhi); [1998]97TAXMAN144(Delhi)

..... the competent authority and section 269h provided for a further appeal to the high court.the chapter xx-c was inserted by the finance act, 1986, with effect from 1st of october 1986. i do not want to advert to the scope of the finance act because the objects had already been extracted.thus, in the light of the above position of ..... valuation is to capitalise the annual rent by certain years of purchase in case the property is tenanted.learned senior counsel also referred to ced v. radha devi jalan : [1968]67itr761(cal) . referring to jaswant rai v. cwt , learned senior counsel submitted that the benefit of the method which is most favourable to the assessed should be ..... liable to be quashed. learned counsel relied upon the passage of the judgment of the supreme court in state of madhya pradesh v. d. k. jadav, air 1968 sc 1186, wherein supreme court had held :'it is well settled that where the jurisdiction of an administrative authority depends upon a preliminary finding of fact the high court .....

Kartar Singh & Anr vs.the State (Govt. Of Nct of Delhi) & Ors

Court : Delhi

..... the police station to register the fir regarding the cognizable offence disclosed by the complainant because that police officer could take further steps contemplated in chapter xii of the code only thereafter." 21. in cref finance ltd. v. shree shanthi homes (p) ltd. (2005) 7scc467 the court while dealing with the crl.m.c. 4192/2019 page ..... the magistrate before he takes cognizance of the offence under section 190(1)(a). however, if he once takes such cognizance and embarks upon the procedure embodied in chapter xv, he is not competent to revert back to the pre-cognizance stage and avail of section 156(3)." 22. recently, in ramdev food products private limited ..... has the discretion in the matter but the discretion has to be exercised, in a reasonable manner. in the present case, the trial court seems to have acted in haste by straightaway ordering for registration of fir without getting the veracity of the allegations verified. since, such a power involves judicial application of mind, any .....

Irb Tumkur Chitradurga Tollway Limited (Earlier Known as Irb Tumkur Ch ...

Court : Delhi

..... main loan documents with the senior lenders due to the ecb loan. it is averred that the respondent gave its approval for amendments to the financing agreements. the final approved financing agreements including the amendments carried therein pursuant to the ecb loan, after due noc from respondent, were submitted to the respondent in compliance with ..... mr. justice v. kameswar rao judgment v. kameswar rao, j1 the present petition has been filed by the petitioner under section 9 of the arbitration and conciliation act, 1996 ( act of 1996 , in short) with the following prayers: it is therefore humbly prayed that this hon'ble court may be pleased to: a. stay the operation ..... 06, 2000 seeking reference to the disputes to the arbitration. as the respondent failed to comply, the appellant filed an application under section 11 of the act. according to the appellant, clause 67.3 of the general conditions of the contract forming part of the contract between the public works department and the respondent .....