Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Court: jharkhand Page 1 of about 85 results (0.138 seconds)

Ms T a Enterprises Through Its Proprietor Sanjeev Kumar Jha Vs. The Un ...

Court : Jharkhand

..... . the appeal was preferred after sixteen months from the date of which the order in original was passed. for ready reference section 85 of the finance act, 1994 reads as under: 85. appeals to the [commissioner] of central excise (appeals)- [(1) any person aggrieved by any decision or order ..... (i) order in original was passed by additional commissioner central excise on 31st december, 2012 which is appellable under section 85 (3-a) of the finance act, 1994. the period of limitation is sixty days. delay can be condoned by commissioner (appeals) if there are reasonable reasons. but commissioner (appeals) have ..... chapter, in hearing the appeals and making orders under this section, the [commissioner] of central excise (appeals) shall exercise the same powers and follow the same procedure as he exercises and follows in hearing the appeals and making orders under the [central excises act,1944] (1 of 1944). (emphasis supplied) in view of the aforesaid decision and section 85 (3a) of the finance act .....

Ms Ramchandra Singh Through Its Proprietor Ramchandra Singh Vs. The Un ...

Court : Jharkhand

..... march, 2014. thus, writ petition which was also preferred after the limitation period was over for preferring appeal u/s 85(3a) of the finance act, 1994. (iv) looking to the order in original dated 31st december, december, 2012 passed by additional commissioner, central excise the demand notice ..... i) order in original was passed by additional commissioner central excise on 31st january, 2013 which is appellable under section 85 (3 a) of the finance act, 1994. the period of limitation is sixty days. delay can be condoned by commissioner (appeals) if there are reasonable reasons. but commissioner (appeals) ..... chapter, in hearing the appeals and making orders under this section, the [commissioner] of central excise (appeals) shall exercise the same powers and follow the same procedure as he exercises and follows in hearing the appeals and making orders under the [central excises act,1944] (1 of 1944). (emphasis supplied) in view of the aforesaid decision and section 85 (3a) of the finance act .....

Dilip Kumar Jaiswal Vs. Union of India Through Central Excise and Serv ...

Court : Jharkhand

..... march, 2014. thus, writ petition which was also preferred after the limitation period was over for preferring appeal u/s 85(3a) of the finance act, 1994. (iv) looking to the order in original dated 31st december, 2012 passed by additional commissioner, central excise the demand notice issued upon ..... i) order in original was passed by additional commissioner central excise on 31st december, 2012 which is appellable under section 85 (3-a) of the finance act, 1994. the period of limitation is sixty days. delay can be condoned by commissioner (appeals) if there are reasonable reasons. but commissioner (appeals) ..... chapter, in hearing the appeals and making orders under this section, the [commissioner] of central excise (appeals) shall exercise the same powers and follow the same procedure as he exercises and follows in hearing the appeals and making orders under the [central excises act,1944] (1 of 1944). (emphasis supplied) in view of the aforesaid decision and section 85 (3a) of the finance act .....

Ranchi Club Ltd. Vs. Chief Commissioner of Central Excise and Service ...

Court : Jharkhand

Reported in : [2007(4)JCR185(Jhr)]

..... central excise division, ranchi. it has further been prayed that the respondents may be restrained from enforcing any of the provisions of service tax act i.e. chapter-v of the finance act, 1994.2. admitted facts on record are as following:ranchi club limited is a registered company under the provisions of section 25 of the companies ..... act, 1956, to serve its members as a registered society since long. according to the petitioner the club has been formed on the basis ..... of membership along with relationship with individual members based on doctrine of mutuality. it is further admitted fact on record that with the amended provisions of finance act, 1994 mandap keeper's service has been placed under taxation nets and accordingly the respondents noticed the petitioner to get it registered vide annexures-5 and 6 .....

Abhay Kumar Vs. The State of Jharkhand

Court : Jharkhand

..... reasonable opportunity to meet the allegations contained in the charge- sheet. such a charge-sheet can only be issued upon approval by the appointing authority i.e. finance minister.46. accepting the submission of ms indira jaising would run counter to the well-known maxim delegatus non potest delegare (or delegari). the principle is summed ..... empowered to delegate it to another. the same principle has been described in administrative law, by h.w.r. wade & c.f. forsyth (9th edn.), chapter 10, as follows: inalienable discretionary power an element which is essential to the lawful exercise of power is that it should be exercised by the authority upon whom ..... proceeding is also in relation to six charges. the charges which are part of the departmental proceeding also do reflect not only allegations of criminal culpability, but acts of official misconduct in discharge of duties by the delinquent employee. nothing more needs to be observed at this stage on the merits of the allegations as .....

Commissioner of Income Tax Vs. Shri Mahabit Prasad Bajaj

Court : Jharkhand

Reported in : (2008)217CTR(Jharkhand)233; [2008]298ITR109(Jharkhand); [2008(4)JCR709(Jhr)]

..... respect of assessment years 1988-89 or any earlier assessment year, revised return can still be filed within two years from the end of relevant assessment year.9. by finance act, 1985, some amendments were brought in section 139 whereby some of the sub-sections were substituted. section 132 as it stood in the financial year lays down the ..... during which the default continued; explanation. - in this clause, 'assessed tax' means tax as reduced by the sum, if any deducted at source under chapter xviib or paid in advance under chapter xviic;(ii) in the cases referred to in clause (b), in addition to any tax payable by him, a sum which shall not be less than ..... rival contentions made by the learned counsels appearing for the parties, i would first like to discuss some of the relevant provisions of the income tax act, 1961.7. chapter xiv of the income tax act, 1961 deals with the procedure for assessment in the event return is filed. section 139 provides that every person, if his total income or .....

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

..... . 478 and 479 have been issued in exercise of power, vested in the state government under section 7(3) of the bihar finance act, 1981 section 7 of the bihar finance act reads as under:7. exemption.- (1) no tax shall be payable under this part on sales or purchases of goods which have ..... did extend assurance and promise to the entrepreneurs to grant exemption from payment of sales tax both central and state under central sales tax act and the bihar finance act, 1981 through the medium of its industrial policy of 1995, duly implemented through various statutory notifications. the existence of promise is also ..... , a resolution was adopted for amendment of the industrial policy. the extract, relevant for the purposes of this petition, is reproduced hereunder:(iii) 'definitions' chapter in industrial policy, 1995-para 7-expansion/ modernisation/diversificationthe policy reads as follows: 'expansion/ modernization/ diversification of an existing industrial unit would mean additional fixed .....

Commissioner of Income Tax Vs. Eastern Tar (P) Ltd.

Court : Jharkhand

Reported in : 2008(56)BLJR679; (2008)218CTR(Jharkhand)506; [2008(3)JCR667(Jhr)]

..... act, deduction is allowed to 20% and 25% in case of corporate tax payers of the profit from new industrial undertaking or a ..... co. ltd. v. commissioner of income tax, gujarat-ii' : [1978]113itr84(sc) and the decision of the bombay high court in the case of 'commissioner of income tax v. united carbon india ltd.' : [1991]190itr622(bom) .6. section 80i of the act was inserted by the finance act, 1980 with effect from 1.4.1981. the scope of this section ..... has been elaborated by departmental circular no. 281 dated 22.9.1980. this section was further amended by finance act, 1983 with effect from 1st april, 1984. under section 80i of the .....

Abhay Kumar Shroff Vs. Commissioner of Income Tax and ors.

Court : Jharkhand

Reported in : 2007(2)BLJR1552; (2007)210CTR(Jharkhand)602; [2007]290ITR114(Jharkhand); [2007(3)JCR264(Jhr)]

..... limit within which assessment or re-assessment shall be complied.9. in the year 1995, the special procedure for assessment of search cases was introduced by finance act, 1995 (22 of 95). chapter xiv-b containing section 158b to 158bh was inserted. under the said scheme, the undisclosed income detected as a result of search initiated after june 30, ..... the manner provided in section 153a.] 11. for giving effect to the above newly inserted provision section 158b(i) has also been inserted by finance act of 2003 which provides that the provisions of chapter xiv-b (section 158b to section 158b(h)) shall not apply where a search is initiated under section 132 or books of account, ..... to the date of commencement of such search and lay down the manner in which such income is to be computed.65.2. the finance act, 2003, has provided that the provisions of this chapter shall not apply where a search is initiated under section 132, or books of account, other documents or any assets are requisitioned under .....

Pradip Coke Industries Vs. State of Jharkhand and ors.

Court : Jharkhand

Reported in : [2006(2)JCR204(Jhr)]

..... with the joint commissioner of commercial taxes (administration), dhanbad division, dhanbad being the excess amount realized from the petitioner under the provisions of bihar finance act, 1981 for the assessment years 1978-1979 to 2000-2001 amounting to rs. 26.00 lacs (approx.) in respect of which excess payment notices have been issued to the petitioner ..... 9% per annum from expiry of six months from the date of application for refund as per the provisions of sections 42 and 43 of the bihar finance act, 1981, since the amount is being illegally retained by the respondents despite specific directions of the appropriate authorities.2. during the pendency of the writ petition, ..... said petitioner for refund of excess amount of tax and pass appropriate order for refund of the said amount together with interest in accordance with the bihar finance act and the rules framed there under.4. in the present case, as the respondents have already refunded the principal amount and no specific decision has .....