Judgment Search Results Home > Cases Phrase: finance act 1978 chapter i preliminary Page 2 of about 13,325 results (0.211 seconds)

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 .....

Madan Lal Jalan and ors. Vs. Astt. Cit

Court : Allahabad

Reported in : (2004)87TTJ(All)596

..... no. 1574/all/1997 vide order dated 29-8-2002, on similar facts. certain important points were noticed by the tribunal, which we may mention briefly. chapter xtv-b inserted by finance act, 1995, with effect from 1-7-1995, provides special procedure for assessments in search cases. sec. 158bc of the income tax ..... that assessing officer misdirected himself in treating the disclosed item as undisclosed income. therefore, the assessing officer is not justified to make block assessment under chapter xiv-b of the income tax act even on merits. the assessment orders are liable to be quashed even on these reasons.18. keeping in view all the facts and circumstances ..... person and that assessing officer shall proceed against such other person and the provisions of chapter xiv-b shall be applicable. the distinction between these two provisions under chapter xtv-b would be that for section 158bc of the income tax act there should be a search and consequent to the search there was recovery and seizure .....

Premier Associates Vs. The Assistant Commissioner of Service Tax,

Court : Karnataka

..... no.3824/2016 7/16 affect the case of the petitioner, as no determination of interest and penalty for the said period was made against the petitioner as per chapter-v of the finance act, 1994, before rejecting the declaration under vces, 2013.5. on the other hand, learned counsel for the revenue, mr.jeevan j.neeralgi, however tried to support ..... 11-2017 w.p.no.3824/2016 5/16 form vces-1 dated 31-12-2013, in terms of section 106(2) read with section 106(1) of finance act, 2013 (17 of 2013), chapter vi, service tax voluntary compliance encouragement scheme, 2013. 2. mr.sunil p. prasad, the learned counsel for the petitioner submitted that clause 105(e) and ..... 16 tax dues have been paid prior to the enactment of the scheme, any liability of interest or penalty thereon shall be adjudicated as per the provisions of chapter v of the finance act, 1994 and paid accordingly. the immunity from interest and penalty is only for tax dues declared under vces .7. the declarant had made the payment towards .....

Forum For Peoples Collective Efforts (fpce) Vs. The State Of West Beng ...

Court : Supreme Court of India

..... three judge bench of this court in hoechst pharmaceuticals ltd. vs state 26 of bihar , considered the constitutional validity of section 5(1) of the bihar finance act, 1981 which provided for the levy of a surcharge on every dealer, whose gross turnover during a year exceeded rs 5 lacs, in addition to the tax ..... compensation under sections 12, 14, 18 and 19. these adjudicating officers are to be appointed by the authority in consultation with the appropriate government. 57 chapter ix provides for finance, accounts, audits and reports. under section 73, the central government is empowered to make grants and loans to the authority upon due appropriation by parliament. ..... one shall be a judicial member tribunal and other shall be a technical or administrative member, to be appointed by the appropriate government. explanation. for the purposes of this chapter, (i) "judicial member" means a member of the appellate tribunal appointed as such under clause (b) of sub-section (1) of section 46; (ii) " .....

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

Court : Delhi

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

..... with respect 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 of ..... various terms used in the chapter which, in sum and substance, define as to who can approach ..... 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. this brings us to a question as to whether the authority is a .....

Commissioner of C. Ex. and Cus. Vs. Gupta Steels Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... the bare minimum without which a body of persons cannot be formed.9. i find that prior to amendments made in section 35b of the central excise act, 1944 by the finance act, 2005 w.e.f. 13-5-05, the jurisdictional commissioner could file an appeal against the order passed by a commissioner (appeals). in the ..... to file an appeal by a committee of two chief commissioners. however, the proposal was modified and ultimately the finance act, 2005 provided for authorization by a committee of two commissioners. though the notes on clauses to the finance act, 2005 and the absence of any parliamentary debate on this change do not throw any further light, the change ..... day, or the commissioner (appeals) under section 35a, is not legal or proper, direct any central excise officer authorized by it in this behalf (hereafter in this chapter referred to as the authorized officer) to appeal on its behalf to the appellate tribunal against such order. (ii) the committee for this purpose is required to be .....

Hardeo Singh Vs. State of Bihar and ors.

Court : Jharkhand

Reported in : 2003(3)BLJR2099; [2003(4)JCR15(Jhr)]

..... those goods as those goods was never transferred.(6) admittedly, the government department has purchased iron, steel and cement material under section 13(1)(g) of the bihar finance act, 1981 on payment of concessional sales tax for the purpose of government use, as such the department cannot sell those materials.(7) iron, steel and cement being taxable ..... . therefore, those materials, such as iron, steel and cement cannot be subjected to further sales tax.(8) under section 13(1)(g) of the bihar finance act, 1981, the government department being liable to pay sales tax @ 3% irrespective of higher rate of sales tax otherwise applicable on such sales, levy of sales tax ..... deducted from the bills. if, however, any refund is allowed after final assessment of the returns submitted by the contractor the same shall be credited to government account.'at chapter-iv of the agreement, special conditions for supply of portland cement (clause-4.13.1) and iron & steel (clause 4.13.2) were also made :'4.13 .....

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 .....

Commissioner of Customs (Port) Vs. Goel Airshrienk (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(122)ECC248

..... the advocates and consultants present during the hearing today were also invited to give their views.3. section 35b(2) of the central excise act, 1944 prior to its amendment by section 79 of the finance act, 2005 at the relevant point of time read as follows: (2) the commissioner of central excise may, if he is of opinion ..... , or the commissioner (appeals) under section 35a, is not legal or proper, direct any central excise officer authorised by him in this behalf (hereafter in this chapter referred to as the authorised officer) to appeal on his behalf to the appellate tribunal against such order.4. similar provision as that was existing under section 129a(2 ..... by respondent no. 1 was incompetent.10.6. the modern positive approach towards law is to make a purposeful construction to effectuate the object and purpose of the act. this we hold finding support from the hon'ble supreme court's judgment in the case of administrator, municipal corporation, bilaspur v. dullaraya dahankar 11. keeping in .....

Assam Leather Industry Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... the petitioners crave the leave of the court to refer to the framing of the constitution, a study by b. shiva rao. 48. chapter ii of the impugned act which contains the qualification and terms of office of presiding officers of both tribunals and appellate tribunal provides that the office of the presiding officers ..... transfer on the ground that 'other proceeding' does- not mean the execution proceeding. however, the tribunal relied on the decision in risk capital and technology finance corporation ltd. v. harnath singh bapna : air1997delhi239 and rejected the contention of the petitioner. a close and careful perusal of the aforesaid decision shows that in ..... seventh schedule to the constitution provides full legislative competence to parliament in relation to the central act inasmuch as it vests all residuary powers of legislation in parliament. 104. state of karnataka v. union of india : [1978]2scr1 : that was a casewhere the question which arose was whether the central government canissue .....