Judgment Search Results Home > Cases Phrase: finance act 1978 chapter i preliminary Sorted by: recent Court: kolkata Page 8 of about 338 results (0.099 seconds)

Dilip Kumar JaIn Vs. Commissioner of Customs

Court : Kolkata

Reported in : 2002(142)ELT549(Cal)

..... further contended that admittedly the order dated 29th september, 2000 is an appealable order and appeal lies before the commissioner (appeals) under section 128 of the customs act. he, further contended that the questions be gone into are of highly technical in nature relating to classification. he, further contended that on well settled principles ..... indian manufacturers were suffering loss. with the object of protecting the indian manufacturers of different goods sections 9a and 9b was inserted in the customs tariff act, 1985 for imposing anti dumping duty on the import of the goods manufactured by indian manufacturers. the anti dumping duty is imposed under sections 9a ..... and not under the chapter 39. he, further contended that the writ petitioner is guilty of gross suppression of material facts. he, further contended that the learned advocate for the petitioner did not drew the attention of the court to the cegat order dated 2nd february, 2000 and the finance ministry's notification dated .....

Nirmal Ghosh Bag Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2002)82ITD788Cal

..... b and, therefore, the ao rightly assumed jurisdiction. ' 7. we have heard the parties and considered the rival submissions.chapter xiv-b is a special provision for assessment in cases of search and seizure inserted by the finance act, 1995, w.e.f. 1st july, 1995.section 158ba provides for assessment of undisclosed income as a result of ..... search and it is a non obstante clause excluding the applicability of the other provisions of the act. sub-section (1) of this section provides as under : ..... under section 132a was made much before 30th june, 1995. the invoking of the provisions of chapter xiv-b of the it act in the facts of this case is ab witio wrong, illegal and without jurisdiction, and the assessment framed under chapter xiv-b is a nullity and liable to be quashed. 2. that the conditions precedent for .....

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2002)83ITD111(Kol.)

..... assessee added that in the present case also the assessments were already completed could not be reopened to be assessed in view of the provisions under section 158bc of the it act under chapter xiv-b. he reiterated that in the course of search no undisclosed income either in the form of money, bullion, jewellery or other article or thing were found ..... and hence the addition made in this regard is invalid, the learned counsel for the assessee has relied on the judgment of the tribunal in the case of kirloskar investments & finance ltd. (supra) and also on two other judgments viz., in the cases of smt rajrani gupta v. dy. cit (2000) 66 ttj (mumbai) 582 and agarwal motors v. ..... cylinders was much less or much higher than what had been charged by the assessee nor that the lease rent fixed was not in the vicinity of the net finance received and interest thereon as per the agreement for 38 months.5. the ao concluded from certain other facts like that the lease transactions in both the cases were .....

Reckitt and Colman of India Ltd. and anr. Vs. Assistant Commissioner o ...

Court : Kolkata

Reported in : [2001]251ITR306(Cal),[2001]252ITR550(Cal)

..... off or carry forward of loss is also taken into account. there are certain special deductions for computing the total income. the rate of tax is fixed by the finance act each year. chapter viii which starts with section 87 and ends with section 89 deals with rebates and reliefs of the income-tax ..... , the proceedings for recovery of the tax shall be resorted to. therefore, the decisions cited by mr. pal reported in dwijendra lal brahmachari v. new central jute mills co. ltd. : [1978]112itr568(cal) ; ito v. james joseph o'gorman : [1993]204itr454(cal) and jamnadas madhavji and co. v. panchal (j. b.), ito : [1986]162itr331(bom) have no manner of application ..... reference to the tds matters.21. he refers to a decision of the supreme court reported in asst. collector of central excise v. national tobacco co. of india ltd., : 1978(2)elt416(sc) on the proposition that a power to do something essential for the proper and effectual performance of the work, which the statute has in contemplation, may be .....

National Properties Ltd. Vs. Bata India Limited

Court : Kolkata

Reported in : AIR2001Cal177

..... mr. mitra that the plaint though was filed on 9th october, 1958 but the same was amended after a period of long 20 years on 20th november, 1978. the learned counsel for the appellant contended that this shows that the plaintiff was not diligent and this latches on his part disentitles him to any relief of ..... learned advocate of the plaintiff also submitted that promise to pay is to be considered as consideration in terms of section 2(e) and (f) of the contract act.75. after hearing the learned counselrepresenting the contesting parties and uponconsidering the relevant documents, pleadings and the judgment of the trial court weare of the view that the ..... and subsequently accepted by the plaintiff in respect of the suit property was unambiguous, specific and certain and after referring to section 2(a) of the contract act it was further submitted that in spite of uncertainty of the commencement of lease the agreement in question between the parties was capable of being made certain particularly .....

ioc Yarn Agency Vs. Samsons Processing Industries

Court : Kolkata

..... maharashtra and ors. v. saifuddin mujjaffarali saifi, in its head note 'b' and paragraph 45 that current rate of interest has been defined in section 2(b) of the interest act, 1978. the maximum rates at which interest may be paid on different classes of deposits by different classes of scheduled banks fixed in accordance with the directions given or issued by ..... is no agreement either payment will be made immediately or as per section 61(2)(a) it may be guided by the section 3 of the interest act. section 3 of the interest act, 1978 prescribes that in any proceedings for the recovery of any debt or damages or in any proceedings in which a claim for interest in respect of any debt ..... the debit note for the year 1993. therefore, no such is due and payable.7. moreover, the sum which is claimed to be an admitted amount in the application under chapter 13a of the original side rules for a sum of rs. 3,67,740.00 paise is concerned, such amount was also tendered to the broker of the plaintiff as .....

Skanska International Civil Engineering Ab and anr. Vs. West Bengal St ...

Court : Kolkata

Reported in : (2001)2CALLT133(HC)

..... as laid down in the aforesaid supreme court decisions and the published norms. the other ground, viz., the project is being financed by the foreign agency and their time schedule has to be adhered to strictly, is difficult for me to accept the same ..... submit the following documents.(i) five sets of volume ia (revised in april. 1999). (ii) five sets of volume 1a-1 chapter 5, revised boq. (iii) original revised diskette supplied by the board. (iv) a separate diskette containing the bill of quantities with ..... /or foundation for rejection. in support of this contention he has relied on a decision of supreme court reported in : [1978]2scr272 .12. he also contends that by supplying print out of sub-schedule c-2 after opening up of the tender ..... impropriety. the above are only the broad grounds.' 25. in the said judgment it has been observed that if the authority concerned acts in accordance with the terms of the tender document such an action cannot be termed to be an arbitrary action. at the same .....

Peerless Consultancy Service (P.) Ltd. Vs. Ashoka Agencies

Court : Kolkata

Reported in : AIR2001Cal419

..... the new management of the company take over the charge in the year 1992. the relationship between the present management and the erstwhile management, i.e., peerless general finance & investment co. ltd. was strained and reasonably there was a belief that the proceedings were launched by the appellant at the instance of erstwhile management. it was ..... admission under order 12, rule 6 of the code of civil procedure or in hearing an application under order 37 of the same or in an application under chapter xi1ia of the original side rules of this court, the court shall impose condition of security upon a defaulting party in getting postponement of hearing by way ..... company petition and the suit for recovery of money are totally distinct and different proceedings from each other. company petition under sections 433, 434 and 439 of the act, is basically made for the purpose of winding up of a company provided a company falls under the conditions envisaged in section 433. one of such conditions .....

Shantiniketan Society and anr. Vs. State and ors.

Court : Kolkata

Reported in : (2001)1CALLT231(HC),2001(1)CHN259

..... existing on the date of vesting and not prior thereto.45. we may further place on record that in terms of the provision of chapter ii or chapter ha of west bengal land reforms act, properties held by a raiyat beyond ceiling limit may be directed to be vested, but while passing an order thereunder the concerned revenue ..... to say despite such notice he does not hear the transferee.56. there cannot be any doubt whatsoever that in maneka gandhi v. union of india, reported in : [1978]2scr621 , and thereafter the law with regard to the principles of natural justice has undergone a sea change. in maneka gandhi (supra) it has been held :--'this ..... of the principles of the natural justice, in terms of the decision of the apex court in maneka gandhi v. union of india, reported in : [1978]2scr621 , mohinder singh gill v. chief election commissioner, reported in : [1978]2scr272 , basudeo tiwary v. sido kanhu university, reported in : (1999)illj200sc , b.k. yadav v. j.m.a. industries ltd., reported in .....

Indian Institute of Technology and anr. Vs. State of West Bengal and o ...

Court : Kolkata

Reported in : (2001)ILLJ868Cal

..... concerning a dock labour board established under section 5-a of the dock workers (regulation of employment) act, 1948 (9 of 1948), or the industrial finance corporation of india established under section 3 of the industrial finance corporation act, 1948 (15 of 1948) or the employees' state insurance corporation established under section 3 of the employees ..... government. for the above reasons, those statutory authorities although controlled by the central government have been specifically mentioned in section 2(a)(i) of the act to enable the central government to be the appropriate government in case of any dispute concerning those establishments. but the petitioner's name has not been ..... of the ministry of the central government concerned with technical education shall be nominated by that government to act as the secretary of the council. 35(3) every rule made by the central government under this chapter shall be laid, as soon as may be after it is made, before each house of parliament, .....