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Commissioner of Income-tax Vs. Mathew M. Thomas and ors.

Court : Kerala

Reported in : [1993]201ITR494(Ker)

..... notice under section 269d, the proceedings will be dropped if the apparent consideration of the immovable property is below rs. 5 lakhs.' 4. the provisions of chapter xx-c of the income-tax act introduced by the finance act of 1986, with effect from october 1, 1986, has been explained in another circular dated july 9, 1986. the explanatory note is seen reported in ..... tax due. under section 269d(1), a preliminary notice was served on the assessees on june 26, 1978. the valuation report was submitted by the officer on february 14, 1979. the competent authority passed an order after hearing objections under section 269f of the act on march 31, 1981. aggrieved by the same, the respondents-assessees filed an appeal before the appellate .....

Riddhi Siddhi Starch and Chemicals Ltd. Vs. Additional Deputy Commissi ...

Court : Karnataka

Reported in : [2006]146STC513(Kar)

..... any retrospective effect. therefore, he specifically submitted that, as per the expression used for amendments introduced to section 9 of the cst act by the finance act, 2000 (central act no. 10 of 2000) all the amendments are only with prospective effect and not retrospective. to substantiate his submission, he placed ..... i-preliminary (2), were given retrospective effect from april 1, 2000. further, he submitted that, the expressions used for amendments to section 9 in the finance act, 2000, are also that 'shall be substituted', 'shall be inserted' ..... finance act, 2000 receives the assent of the president. the said amendment act received the assent of the president of india on may 12, 2000. the amendments to section 9 of the cst act were introduced by section 119 of the amendment act. section 119 of the amendment act has not been given any retrospective effect. only sections 2 to 77 according to chapter .....

Agricultural Produce Market Committee, Narela, Delhi Vs. Commissioner ...

Court : Supreme Court of India

Reported in : (2008)218CTR(SC)433; [2008]305ITR1(SC); JT2008(10)SC17; 2008(11)SCALE540; (2008)9SCC434; 2008AIRSCW6285; 2008(6)Supreme520; 2008(11)SCALE540

..... exemption from income tax under section 10(20) of the 1961 act prior to its amendment by finance act, 2002 w.e.f. 1.4.03.10. prior to the amendment by finance act, 2002, section 10(20) of the income-tax act, 1961 provided as under:chapter iiiincome which do not form part of total incomeincomes not included ..... judgment of this court in the case of r.c. jain (supra) was misplaced.18. learned counsel further submitted that the explanation/definition clause inserted by finance act, 2002 is exhaustive as it uses the expression 'means' as contradistinction from the expression 'includes'. learned counsel submitted that borrowing definition from other statutes is not ..... even the explanatory note indicates that amc (s) is covered by the explanation and, therefore, amc(s) is entitled to the continuance of the benefit of exemption even after finance act, 2002. further, in the explanation to section 10(20) there are three items - item (i) refers to 'panchayat', item (ii) refers to 'municipalities' whereas .....

Smt. Ujjam Bai Vs. State of Uttar Pradesh

Court : Supreme Court of India

Reported in : [1963]1SCR778; [1963]Supp2SCR778

..... of a part of the net proceeds thereof among the stages in pursuance of the principles of distribution formulated and the recommendation made by the finance commission. under the central act, before the amendment, there was excise duty on tobacco used for various purposes, including machine-made bidis, but there was no excise duty on ..... , dealing with 'finance'. that article provides that no tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collection of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no ..... , dealing with 'finance'. that article provides that tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collections of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point in .....

Ujjam Bai. Vs. State of Uttar Pradesh.

Court : Supreme Court of India

Reported in : AIR1962SC1621; 1963(1)SCR778

..... of a part of the net proceeds thereof among the stages in pursuance of the principles of distribution formulated and the recommendation made by the finance commission. under the central act, before the amendment, there was excise duty on tobacco used for various purposes, including machine-made bidis, but there was no excise duty on ..... , dealing with finance. that article provides that no tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collection of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point ..... , dealing with "finance". that article provides that tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collections of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point in .....

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

..... or short payment of the service tax is by reason of fraud or collusion or wilful misstatement or suppression of facts or contravention of any of the provisions of chapter 1 of the finance act, 1994 or the rules made thereunder with intent to evade payment of service tax, by the person chargeable with the service tax. (53) in the instant case the ..... law. in this connection one may refer to the decision of the hon ble supreme court in the case of orient paper mills ltd.-vs.union of india reported in 1978 (2) elt j345. (75) in view of the aforesaid, it is not necessary for me to deal with the other grounds of challenge to the impugned show cause notice agitated ..... has been laid down by the hon ble supreme court in the case of j.steel-vs.-union of india reported in 1978 (2) elt j335 and also in the case of sanjana-vs.elphinestone spinning & weaving mills reported in 1978 (2) elt j399. (30) the petitioner is guilty of suppression of facts. in its reply dated 24th may, 2006, the petitioner .....

indore Construction (P) Ltd Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Indore

..... separately at a flat rate of 60 per cent. an appeal against the order can be filed directly before the tribunal." 16. in the explanatory note (para 39.2) on finance act, 1995, the cbdt in circular no. 717 dt. 14th august, 1995 [(1995) 215 itr (st) 70, 95], it is stated, thus : "in order to make the procedure of ..... the assessments completed unless some direct evidence comes to the knowledge of the department as a result of search which indicates clearly the factum of undisclosed income. the scheme of chapter xiv-b does not give power to the revenue to draw the presumption in regard to the undisclosed income. he submitted that in the case of the assessee-company, ..... . relying on the decision of gujarat high court in cit vs.deepak family trust no. 1 & anr. (1995) 211 itr 575 (guj) and cit vs.smt. godavaridevi saraf (1978) 113 itr 589 (bom), shri sarda submitted that the decision (supra) of the kerala high court being the solitary decision on the point, the law declared by the kerala high .....

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

Court : Delhi

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

..... 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 ..... k. gopalan vs. state of madras : 1950crilj1383 .2. p. vajravelu mudaliar & ors. vs. the special deputy collector for land acquisition & anr. : [1965]1scr614 .3. cwt vs. laxmipat singhania : [1978]111itr272(all) .4. cwt vs. smt. taraben r. patel : [1992]198itr657(kar) .5. jaswant rai vs. cwt .6. cit vs. smt. vimalaben bhagwandas patel & anr. (supra).139. he further ..... opportunity must be allowed for vindicating reasonable belief by experience.11. the supreme court laid down the principle in state of rajasthan & ors. vs . union of india : [1978]1scr1 . 'it must be remembered that merely because power may sometimes be abused, it is no ground for denying the existence of power. the wisdom of man has not .....

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)

..... 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 ..... dictionary :1. a. k. gopalan v. state of madras : 1950crilj1383 .2. p. vajravelu mudaliar v. special deputy collector for land acquisition : [1965]1scr614 .3. cwt v. laxmipat singhania : [1978]111itr272(all) .4. cwt v. smt. taraben r. patel : [1992]198itr657(kar) .5. jaswant rai v. cwt .6. cit v. smt. vimlaben bhagwandas patel : [1979]118itr134(guj) ..... some chances. opportunity must be allowed for vindicating reasonable belief by experience'.the supreme court laid down the principle in state of rajasthan v. union of india : [1978]1scr1 : 'it must be remembered that merely because power may some time be abused, it is no ground for denying the existence of power. the wisdom of .....

State Bank of India and Others Vs. State of Maharashtra, through the S ...

Court : Mumbai

..... there is no force in the petition. 51. mr. aney has invited our attention to sections 37, 39, 46 and 53(1a) of the maharashtra stamp act and the chapter heading under which they fall. mr. aney submits that the machinery provisions are under sections 37, 39 and 46. neither section 30a sub-section (1) nor sub ..... this, section 30a employs the phraseology in the marginal note financial institution and in sub- section (1) that expression is understood as a bank, non-banking finance company, housing finance company or alike. hence, we cannot construe section 30a with the aid of the definition of the term 'banker' for financial institutions are performing diverse functions and ..... of power but one of the convenience. there was nothing precluding the legislature to have declared in the very first instance (i.e. at the time of 1978 amendment act) that the admission system was to continue in force now only in the corporation areas but also in five kilometer radius (belt) abutting each of those areas. .....