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Commissioner of Central Excise Chandigarh-i Vs. M/S Sawan Mal Shibu Ma ...

Court : Punjab and Haryana

..... the provisions of section 38a of the central excise act, 1944 inserted by section 131 of the finance act, 2001 (validation of action taken has been provided for by virtue of section 132 of the finance act, 2001) shall be applicable in respect of obligation and liabilities incurred under rules 96zo and 96zp of erstwhile central excise rules 1944 before the same were omitted, notwithstanding the omission of section 3a w.e.f ..... imposition of penalty equal to the amount of duty for delay in payment of duty, without any discretion and without having regard to the extent and circumstances of delay in payment of duty, could be held to be ultravires of the central excise act, 1944 and singh gurbachan 2014.08.04 15:43 i attest to the accuracy and integrity of this document high court chandigarh cea no.18 of 2014 -2- the constitution of india?. ii. whether mandatory penalty equal to amount of duty on the assessee in ..... whether provisions of section 11a of the central excise act, 1944 regarding limitation shall apply to the compounded levy scheme, being a comprehensive scheme in itself with general provisions of central excise act and rules ..... has been preferred by the revenue under section 35g of the central excise act, 1944 (in short the act . ..... order dated 7.6.2013 (annexure a-3) passed by the customs, excise and service tax appellate tribunal, new delhi (hereinafter referred to as the tribunal . ..... of the duty liability) under rule 96zp(3) of the 1944 rules read with section 3a of the act .....

Date of Decision : 5.8.2013 Vs. Union of India and Others

Court : Punjab and Haryana

..... on 16.12.1997 under section 245d(1) allowing the petitioner to proceed with the application for the said assessment years and to pay the additional amount of income tax payable on the income disclosed and furnish proof of such payment to the settlement commission and the assessing officer as per provisions of sub section (2a) of 245d of the act (prior to the ..... has been made to the provisions of section 245d(2a) and section 245d(2d) and section 245ha of the income tax act, 1961 (hereinafter referred to as the act . ..... the additional amount is not paid within the time specified, the amount of income tax remaining unpaid together with interest payable thereon under sub section (2c) of section 245d would be recovered in accordance with the provisions of section 245d (2d). ..... interest follows computation of additional payment of income tax under sections 245c(1b) and (1c). ..... the apex court while deciding the issue as to whether interest was payable under the proceedings pending before the settlement commission under chapter xix-a of the act held that the applicant has to pay additional amount of tax with interest for which the application for settlement would be maintainable upto the stage of section 245d(1) and the settlement commission cannot reopen its concluded proceedings under ..... substituted by an amendment by the finance act, 2007 with effect from 1.6.2007 ..... the amendment made by finance act of 2007 w.e.f. ..... noticed that amendment made by the finance act, 2007 with effect from 1.6.2007 was .....

Arjan Singh and Others Vs. State of Punjab and Others

Court : Punjab and Haryana

..... 40 and 41 of 1991, decided on december 3, 2004, examined the provisions of section 254(2a) of the income tax act, 1961, which contemplated that the appellate tribunal may hear and decide the appeal within a period of four years from the end of the financial year in which such appeal is filed. ..... this court held to the following effect:- "we may also notice sub-section (2a) of section 254, which was inserted by the finance act, 1999. ..... scrutiny and analysis of the kind in order to judge their mandatory or directory character in view of the pronouncement of their lordships in regard to the provisions of sections 4 and 5-a of the land acquisition act [sections 38 and 40(1)] which to an extent contain the elements of the provisions of section 4 so far as the question of giving of notice to the affected persons is concerned and of section 5-a of the land acquisition act in so far as the filing of objections and hearing thereof is concerned, which provisions have been held to be mandatory by their lordships. ..... the language of sub-section (2a), which has been inserted by the finance act, 1999, makes it clear that the legislature did not intend to make the time period of four years for disposal of the application as mandatory. .....

Commissioner of Income-tax Vs. Straw-board Mfg. Co. Ltd.

Court : Punjab and Haryana

Reported in : [1975]98ITR78(P& H)

..... also claimed benefit under section 80e which was inserted by the finance act, 1966, with effect from april l, 1966, to the extent of its income determined by the income-tax officer at rs. ..... the learned counsel for the department then argues that section 56a of the indian income-tax act, 1922, which relates to exemption from super-tax of certain dividends, refers to, inter alia, the company which is engaged in industry for manufacture of 'paper including newsprint and ..... the assessee claimed concessional rates of income-tax, development rebate at a higher rate and deduction under section 80e of the income-tax act, 1961 (hereinafter referred to as 'the act'), in respect of profits and gains on the ground that the manufacture of straw-board was ..... , on the facts and in the circumstances of the case, the appellate tribunal was right in law in holding 'that 'straw-board' is covered by the term ' paper and pulp ' appearing at item 16 of the fifth schedule to the income-tax act, 1961, and in allowing the assessee's claim under section 80e of the act ?' 2. ..... applications to the tribunal for referring the following questions to this court under section 256(1) of the act which were allowed : assessment year 1965-66; 'whether, on the facts and in the circumstances of the case, the appellate tribunal was right in law in holding that 'straw-board' is covered by the term 'paper and pulp' appearing in paragraph f of part i read with part iii of the first schedule to the finance act, 1965 (act no. .....

Pearl Woollen Mills Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Reported in : (1980)14CTR(P& H)119; [1980]123ITR658(P& H)

..... under section 17 of the 1922 act, a provision had been made for the determination of the tax payable in certain special cases and under sub-section (6) of section 17, where the total income of an assessee, not being a company, included any income chargeable under the head 'capital gains', the tax, including super-tax, payable by him on his total income, was to be the income-tax and super-tax payable on his total income as reduced by the amount of such inclusion, had such reduced income been his total income, plus on the whole ..... for the purposes of tax on capital gains the charging section 4 read with the finance act, 1964, is to be excluded, particularly in the present case, where the assessee had no other income to be assessed except the capital gains. ..... it may be pointed out that under section 3 of the act of 1922, which was the charging section under that act, a firm was one of the assessees and thus the result of the introduction of the capital gains tax with effect from april 1, 1957, was that apart from anything, else, a firm as an assessee became liable to include in the total income on which it was liable to pay income-tax by itself, a component of capital gains like every other assessee. ..... this reference has been made by the income-tax appellate tribunal (chandigarh bench), under section 256(1) of the income-tax act, 1961 (hereinafter referred to as 'the act'), at the instance of the assessee, a registered firm, known as m/s. .....

Commissioner of Income-tax Vs. Rattan Trust

Court : Punjab and Haryana

Reported in : (1980)16CTR(P& H)38; [1980]123ITR562(P& H)

..... whether, on the facts and in the circumstances of the case, the tribunal is right in law in holding that the interest income of the assessee trust is exempt from tax under section 11 read with first proviso to sub-section (1) of section 13 of the income-tax act, 1961 ' 5. ..... if so whether such amendment would give rise' to a legally enforceable mandate, as contemplated by the first proviso to sub-section (1) of section 13 of the income-tax act, 1961 ? 2. ..... effect from 1st april, 1971, and the amended proviso to section 13(1)(c) of the act is as follows:' provided that in the case of a trust or institution created or established before the commencement of this act, the provisions of sub-clause (ii) shall not apply to any use or application, whether directly or indirectly, of any part of such income or any property of the trust or institution for the benefit of any person referred to in sub-section (3), if such use or application is by way of compliance with a mandatory term of the ..... the ito did not agree with the contention of the assessee that the interest income is to be exempted under section 11 of the act and consequently the claim of the assessee was rejected by the ito. ..... proviso to section 13(1)(b) of the act, before it was amended by section 6 of the finance act, 1970, was as follows :'13. ..... 38 to 40 of 1977 and reference no. ..... 38 to 40 of 1977 pertain to the assessment years 1971-72, 1972-73 and 1973-74; whereas reference no. ..... 38 to 40 of 1977, 18 of 1978 and 13 and 14 of 1978. .....

State Bank of Patiala Vs. Commissioner of Income Tax and anr.

Court : Punjab and Haryana

Reported in : [1998]236ITR281(P& H)

..... refunds in their cases.it would be relevant to read the relevant parts of section 192 of the act'section 192 : salary :(1) any person responsible for paying any income chargeable under the head 'salaries' shall, at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rates in force for the financial year in which the payment is made, on the estimated income of the assessee under this head for the financial year. ..... under the proviso, as amended by the finance act, 1966, penalty under section 221 is leviable on a defaulter, if the income tax officer is satisfied that there were no good and sufficient reasons for the failure to deduct or to pay the deducted amount of tax.10. ..... agrawal, j.this is a petition by state bank of patiala under articles 226/227 of the constitution of india for quashing(i) the order passed by the income tax officer under section 192 of income tax act, 1961, (hereinafter referred to as the act), and(ii) the orders passed by the commissioner of income tax under section 264 and section 154 of the act.2. ..... in the result, the writ petitioner is allowed and the order dated 15-12-1993, passed by the income tax officer under section 192 read with section 201 of the act and orders of the commissioner dated 26-11-1995, and 25-6-1996 rejecting the petitioners applications under sections 264 and 154 of the act are quashed. .....

CORAM: Hon'ble Mr. Justice Rajive Bhalla Vs. Custom Excise and Servic ...

Court : Punjab and Haryana

..... received by the appellant for bullet proofing of vehicles, service tax, demand of rs.2,85,934/- and education cess of rs.5,719/- was also confirmed against the appellant company under sections 73(1) and 75 of the finance act, 1994 along with interest besides penalty of equal amount under sections 75-a,, 76, 77 and 78 of the finance act, 1994. ..... a-2) of the appellant was adjudicated by the commissioner vide order dated 15.9.2009 annexure a-3 wherein the quantum of central excise duty, as demanded, was confirmed against the appellant-company under section 11-a of the central excise act, 1944 (hereinafter mentioned 'the act').which was also yag dutt 2013.08.27 16:35 i attest to the accuracy and integrity of this document c.e.a.no.12 of 2013 -2- held liable to pay interest and penalty of equal amount under ..... from perusal of this proviso appended to section 35f of the act, it becomes evident that deposit of such duty or penalty as a condition precedent for hearing the appeal may be ..... it is a conceded fact that under section 35f of the act any person, desirous of appealing against decision relating to any duty demanded yag dutt 2013.08.27 16:35 i attest to the accuracy and integrity of this document c.e.a.no.12 of 2013 -4- in respect of excisable goods, pending ..... proviso to section 35f of the act is very relevant and for ready reference is appended as below: provided that where in any particular case, the commissioner (appeals) or the appellate tribunal is of opinion that the deposit of .....

Ram Gopal and Others Vs. Commissioner of Income-tax, Delhi, and Anothe ...

Court : Punjab and Haryana

Reported in : [1963]50ITR537(P& H)

..... tripura or vindhya pradesh or in the merged territory of cooch-behar any law relating to income-tax or super-tax or tax on profits of business, that law shall cease to have effect except for the purposes of the levy, assessment and collection of income-tax and super-tax in respect of any period not included in the previous year for the purposes of assessment under the indian income-tax act, 1922 (xi of 1922), for the year ending on the 31st day of march, 1951 ..... section 13 of the finance act ..... but for section 13 of the finance act, 1950 ..... state other than jammu and kashmir a law corresponding to but other than, and act referred to in sub-section (1) or (2) of section 11, such law is hereby repealed with effect from the said date; and if immediately before the said date there is in force in the state of jammu and kashmir a law corresponding to the indian post office act, 1898, such law is hereby repealed with effect from the said date :provided ..... profits tax recovered from any person, which has not been refunded under section 36, and is shown to be still at his credit in the excess profits tax account kept under section 39 shall on application be repayable to such person or his legal representative after deducting the expenses allowed under section 41 and ..... assessee after two years from its deposit, that is, this amount became refundable on the 7th of may, 1950, and according to sections 43 and 44 of the jaipur act an application for refund had to be made within a period of six months. .....

Commissioner of Income-tax Vs. Simco Auto India

Court : Punjab and Haryana

Reported in : [1989]179ITR265(P& H)

..... the matter here concerns the burden of proof under section 271(1)(c) of the income-tax act, 1961, in the context of the amendment made therein by the finance act, 1964.2. ..... 1964, to section 271(1)(c) of the income-tax act, 1961, with effect from april 1, 1964 ?'3. ..... cit , that in such a situation, the provisions of the explanation under section 271(1)(c) of the act become applicable and when this is so, three legal presumptions arise, namely :(i) that the amount of the assessed income is the correct income and it is in fact the income of the assessee himself, (ii) that the failure of the assessee to return the correct assessed income was due to fraud, or (iii) that the failure of the assessee to return the correct assessedincome was due to gross or wilful neglect ..... after the examination of the accounts of the assessee, the income-tax officer added a further sum of rs. ..... following question of law being referred for the opinion of this court :'whether, on the facts and in the circumstances of the case, the tribunal was justified in deleting the penalty ignoring the amendment made by the finance act. ..... it will be seen that the returned income was less than 80 per cent, of the assessed income. ..... the assessee, simco auto india, declared an income of rs. .....