Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT137Tri(Kol.)kata
..... sufficient cause from presenting the application within the aforesaid period of six months, allow it to be presented within a further period of six months." section 129e of the customs act, 1962 came into force with effect from the 11th day of october, 1982. the applicant had filed the revision application on the 13th day of march, 1980. a ..... stay application arises out of appeal no. cd(s) cal- 183/80.it is a transferred matter. the applicant had filed a revision application before the secretary, ministry of finance (dept. of revenue), new delhi on the 13th day of march, 1980. the same has been transferred to this tribunal under section 131b of the customs ..... film exchange ltd. reported in air 1960 s.c. 980, and hold that since there was no" requirement of predeposit of penalty under old section 131 of the act, in the instant case requirement of predeposit of penalty will tantamount to the curtailment of right of the applicant which existed at the time of filing of the revision implication .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT160Tri(Kol.)kata
..... after hearing both the sides, 1 would like to observe that customs, excise & gold (control) appellate tribunal has come into existence by virtue of the provisions of finance act no. 2 of 1980 where by chapter via was inserted and the provisions of the said chapter were brought into force from the 11th october, 1982. 'relevant sections from ..... the collector of central excise as an adjudicating authority ; (c) an order passed by the central board of excise and customs constituted under the central boards of revenue act, 1963 (54 of 1963) (hereinafter in this chapter referred to as the board) or the appellate collector of central excise under section 35, as it stood immediately ..... of these notifications, it come to nil rate of duty and in view of the provisions of sub-section 2 of section 35d of the' central excises and salt act, 1944, this court has got no jurisdictron. he has pleaded that since this court has, got no jurisdiction the appeal should be transferred to the special bench, customs .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1985)11ITD370(Kol.)
..... common ground raised in these nine departmental appeals is that the commissioner (appeals) was wrong in allowing depreciation and deduction under section 35b of the income-tax act, 1961 ('the act'), in the reopened assessments, which were not claimed in the original assessments.2. the assessee is a registered firm. the assessments for the years under appeal were ..... claimed by it in the original assessments. the iac negatived these claims of the assessee keeping in view the decision in the case of kevaldas ranchhodas v. cit [1968] 68 itr 842 (bom.).3. the assessee appealed to the commissioner (appeals) and contended that the iac was wrong in rejecting the assessee's claim for depreciation ..... proceedings.7. the supreme court has laid down in the case of v. jaganmohan rao (supra) that once valid proceedings are started under section 34 of the act, the ito had not only the jurisdiction but it was his duty to levy tax on the entire income that had escaped assessment during that year.reading this .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(18)ELT635Tri(Kol.)kata
..... coming into existenceof the tribunal, the said revision petition stands transferred to the tribunalunder section 131-b of the customs act, 1962 and is being disposed of as anappeal.2. briefly, the facts of the case are that the appellant had imported abag closing unit style 91800ha with ..... . 8 of the income-tax rules treats aero-engines separately from aircraft. it is true that this rule cannot be used to inter-pret the clauses in the act but it does show that components of an aircraft,which are machinery, can be treated separately." in the instant case, the appellant had imported stitching unit. the ..... 1. phillips carbon black ltd., 31, netaji subhas road, cal. 1,had filed a revision petition before the additional joint secretary, governmentof india, ministry of finance, department of revenue, new delhi beingaggrieved from order-in-appeal no. 2730/79 dated 5th november, 1979 passedby the appellate collector of customs, calcutta. after .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1985)11ITD577(Kol.)
..... unit has not been formed by the splitting up or reconstruction of the existing unit, the building or machinery for the unit are all new and the new unit is financed by additional capital, it would be entitled to relief under section 80j. the gujarat high court in the case of shree digvijay cement co. ltd. (supra) held ..... to cover the requirement of the distribution system ranging between ii kv. and 33 kv. for this, a collaboration agreement was entered with melco of japan on 30-7-1968. another agreement (entitled 'extension of technical assistance agreement for relay project') was made on 2-12-1975 between melco and the assessee. by this agreement, the original agreement ..... (appeals) on this point.6. the next common ground pertains to the allowability of the assessee's claim for relief under section 80j of the income-tax act, 1961 ('the act') in respect of new range relay department. the relay department was established in the year 1970 and production began in 1970-71. up to march 1976, very .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)LC130Tri(Kol.)kata
..... to the payment of rs. 20,750. within 30 days from the date of the said letter. being not satisfied with the partial stay granted by the ministry of finance, the appellant had filed a writ petition under article 226 of the constitution of india in the hon'ble calcutta high court on the 2nd day of april, 1974 ..... held the importation of the goods without proper licence. the learned collector of customs had imposed a penalty of rs 41,500.00 under section 112 of the customs act,-1962. being aggrieved from the aforesaid order the appellant had filed an appeal before the central board of excise & customs, new delhi. the appellant had requested the hon ..... board had dismissed the appeal for non-compliance of the provisions of section 129 (old) of the customs act, 1962. being aggrieved from the aforesaid order the appellant had filed a revision petition to the secretary, govt. of india, ministry of finance (dept. of revenue), new delhi. the appellant had also made a request to the ministry to dispense .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(18)ELT594Tri(Kol.)kata
..... |o the appellate collector where the order was passed by any officer of customs lower in rank than a collector of customs and after the insertion of chapter xv of finance act (no. 2) 1980 the appeal lies to the collector (appeals) where the order has been passed by an officer of customs lower in rank than a collector of ..... an inferior tribunal to supreme tribunal becomes vested in a party when proceedings are first initiated in and before a decision is given by the inferior court." the finance act (no. 2) being act no. 44 of 1980 had inserted new sections and the appeal lay, under old section 128, to the board where the order was passed by the ..... under this section, unless the person affected by the proposed order is given notice to show cause against it within the time-limit specified in section 28." the finance (2) act 1980 (act no. 44 of 1980) had inserted chapter xv relating to appeals with effect from 11th oct. 1982 and the revision application filed before the government of india .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)LC488Tri(Kol.)kata
..... scindia steam navigation co. ltd., 15, park street, calcutta-700 010 had filed a revision petition before the additional joint secretary, govt. of india, ministry of finance (dept of revenue), new delhi, being aggrieved from order no. 1324/80 dated the 21st day of july, 1980 passed by the appellate collector of customs, calcutta ..... duty against the short-landing. the learned assistant collector had imposed a penalty of rs. 28,600.00 under section 116 of the customs act, 1962. being aggrieved from the aforesaid order the appellant had filed an appeal before the appellate collector of customs, calcutta. the learned collector (appeals) had ..... one package equipment. the learned assistant collector had asked the appellant to explain why penal action should not betaken against him under section 116 of the customs act, 1962 for the short-landing. the steamer agents in their explanation admitted the short-landing and the records show that the consignee was granted refund of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1984)10ITD542(Kol.)
..... for the year 1978-79 was also framed by the same officer on 30-1-1980. thereafter, the finance (no. 2) act, 1980 came into force and by that act section 80aa of the act was inserted in the act with retrospective effect from 1-4-1968. according to section 80aa, net amount and not the gross amount of the dividends is allowed to be ..... signal industry (p.) ltd. for the assessment year 1978-79-against the order of the commissioner of even date 8-1-1982 under section 263 of the income-tax act, 1961 ('the act'), common issues are involved and, therefore, they are disposed of by this common order.2. assessments of income of apeejay structural works (p.) ltd. for both the ..... deducted under section 80m of the act. since there was no such provision at the time of framing the assessments in .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1984)10ITD88(Kol.)
..... of section 155(13). much reliance was placed by the learned counsel for the assessee on section 155(13). but, as we see, section 155(13) was inserted by the finance act, 1975, which took effect from 1-4-1975, but the previous year relevant to the assessment year under appeal ended on 31-3-1974. we are, therefore, of the ..... and the only ground raised before the aac was that the assessee was entitled to deduction of rs. 81,497 being liability for gratuity incurred under the payment of gratuity act, 1972 and provided in the accounts for the year on the basis of actuarial valuation. therefore, the aac had occasion to consider the admissibility of the deduction regarding ..... law as well as on facts in holding that the provision for initial contribution to an approved gratuity fund is deductible under section 36(1)(v) of the income-tax act, 1961 ; 3. that, the commissioner of income-tax (appeals), erred in law in allowing the deduction of rs. 3,17,911 on account of provision for gratuity liability .....
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