Judgment Search Results Home > Cases Phrase: finance act 1978 chapter iii direct taxes Sorted by: recent Court: punjab and haryana Page 1 of about 283 results (1.033 seconds)

Om Parkash Vs. Union of India and Another

Court : Punjab and Haryana

..... . 45.4 therefore, a new clause (c) has been inserted in sub-section (2) to empower the board to relax any of the provisions of chapter iv or chapter via of the act, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of singh gurbachan 2014.06.10 11:04 i ..... of this document high court chandigarh cwp no.3815 of 2013 -5- before each house of parliament. . 7. clause (c) of section 119(2) of the act was inserted by finance (no.2) act, 1991 with effect from 1st october, 1991. under the aforesaid provision, the board is empowered to issue general or special order to relax any requirement in respect of ..... any of the provisions of chapter iv or chapter vi-a of the act, if it considers it desirable or expedient so to do for avoiding genuine hardship in .....

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

Court : Punjab and Haryana

..... would not be maintainable. thus, interest under section 234b would be payable up to the stage of section 245d(1). our view is supported by the amendment made by finance act of 2007 w.e.f. 1.6.2007 in which interest is required to be paid for maintainability of the application for settlement. 10. keeping in view the ..... under section 234b. it was noticed that amendment made by the finance act, 2007 with effect from 1.6.2007 was for this purpose. relevant portion of the judgment reads as under:- interest on default in payment of advance tax comes under sections 234a, 234b, 234c, which fall in chapter xvii which deals with collection and recovery of tax. it is ..... challenge 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 .) as substituted by an amendment by the finance act, 2007 with effect from 1.6.2007 being ultra vires.2. the premises of the petitioner were searched under section 132 of .....

***** Vs. State of Punjab and Others

Court : Punjab and Haryana

..... uidssmt).3. integrated housing & 2777.00 slum development programme (ihsdp) 4. rajiv awas yojna 1900.00 5. integrated low cost 100.00 sanitation scheme 6. thirteenth central finance commission (i) general grant 9244.00 (ii) fire & emergency 2500.00 services 7. urban solid waste 313.00 management.8. kurukshetra development 250.00 board. cwp ..... 2. defacement of the punjab informative road prevention of direction sign defacement of boards by affixing property act, 1997 banners.3. dumping of punjab municipal act, garbage on road 1911 (under section side/in parks 154 & 156) chapter xv of punjab municipal corporation act, 1976 u/s 282 & 283. cwp no.11961 of 2012 - 14 - 4. ..... the public property through pasting of posters, flags etc. is concerned, it is alleged that the administration has adopted the west bengal prevention of defacement of property act, 1976 under which various firs have been registered against the violators. cwp no.11961 of 2012 - 16 - we have heard learned counsel for the parties .....

M/S Pml Industries Limited Vs. Commissioner of Central Excise and Anot ...

Court : Punjab and Haryana

..... order shall, on the expiry of that period, stand vacated. (proviso inserted by section 140 of the finance act, 2002 w.e.f. 11.05.2002) xx xx . 35f. deposit, pending appeal, of duty demanded or penalty levied where in any appeal under this chapter, the decision or order appealed against relates to any duty demanded in respect of goods which are not ..... jana, (1997) 1 chn 18.and pt. rajan vs. t.p.m. sahir and others (2003) 8 scc 498.the language of sub-section (2a), which has been inserted by finance act, 1999, makes it clear that the legislature did not intend to make the time period of 4 years for disposal of the application as mandatory. this view of ours finds ..... of duty passed by the tribunal stands vacated after expiry of 180 days, if the appeal is not decided in terms of the provisions inserted by section 140 of the finance act, 2002 with effect from 11.05.2002 (hereinafter referred as first set of cases ) and writ petitions such as cwp no.1606 of 2012, wherein the challenge is to the .....

Paramount Impex Pvt. Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Reported in : 2010[17]STR234

..... of service tax rules, 1994 (for brevity 'the rules') as amended from time to time and explanation to section 65(105) along with section 66a of chapter v of the finance act, 1994. the petitioner has also attacked the taxation of service (provided from outside india and received in india) rules, 2006 being ultra vires, arbitrary, absurd ..... and inconsistent with the finance act, 1994. in that regard reliance has been placed on a division bench judgment of the bombay high court in the case of indian exporters grievances fo v. uoi ..... remedy of filing reply to the show cause notice before the authorities concerned has not yet been availed. it cannot be presumed that the authorities under the act would not consider the issue raised before us. therefore, the petitioner is relegated to the remedy of show cause notice by filing reply. it is needless .....

Commissioner of Income Tax Vs. Oscar Laboratories (P) Ltd.

Court : Punjab and Haryana

Reported in : (2009)222CTR(P& H)546

..... by the cbdt, from time to time stipulating monetary limits for filing of appeals, were granted statutory status with the insertion of section 268a into the it act, 1961, by the finance act, 2008 with retrospective effect from 1st april, 1999. the second contention advanced by the learned counsel for the respondent-assessee is based on instruction no. ..... or class of cases, by general or special order for reasons to be specified therein, relax any requirement contained in any of the provisions of chapter iv or chapter vi-a, where the assessee has failed to comply with any requirement specified in such provision for claiming deduction thereunder, subject to the following conditions, ..... limits as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any it authority under the provisions of this chapter.(2) where, in pursuance of the orders, instructions or directions issued under sub-section (1), an it authority has not filed any appeal or application .....

Commissioner of Wealth Tax Vs. Shanti Parshad JaIn and ors.

Court : Punjab and Haryana

Reported in : (2009)222CTR(P& H)246

..... of one assessee then it is not open to the revenue to challenge its correctness in the case of other assessees, without just cause. no doubt, by the finance act, 2008, section 268a has been inserted with retrospective effect from 1st april, 1999 as under:268a. filing of appeal or application for reference by it authorities.-(1) ..... such monetary limits as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any it authority under the provisions of this chapter.(2) where, in pursuance of the orders, instructions or directions issued under sub-section (1), an it authority has not filed any appeal or application for reference ..... members of the family. these amounts had been received prior to the relevant valuation dates, which fell on 31st march, 1976, 31st march, 1977 and 31st march, 1978. the amounts received were reflected in the wealth of these persons. there is no dispute regarding this aspect.4. shri shanti parshad jain and his sons were not .....

Som Lal Vs. Vijay Laxmi

Court : Punjab and Haryana

Reported in : (2006)143PLR81a

..... panch shall be deemed to have ceased to hold the office in certain eventualities. chapter iii of the act provides 'functions, powers and duties of gram panehayats'. chapter v enlists properties, funds, finance and accounts of the gram panchayat. chapters vi to viii pertain to panchayat samitis and zila parishads, to which we ..... self-government' for a gram sabha area. section 2(zj) defines 'panchayat' which means a member of the panchayat elected under this act and includes a sarpanch. chapter ii of the act, captioned as 'gram sabhas and gram panehayats' provides establishment and constitution of the 'gram sabhas', their meetings and quorum, object and ..... are not concerned in the present case. chapter ix, entitled as 'miscellaneous', comprises of sections 208 to .....

Commissioner of Income-tax Vs. S.B. Oil Industries Pvt. Ltd.

Court : Punjab and Haryana

Reported in : (2006)203CTR(P& H)218; [2005]274ITR495(P& H)

..... mind that section 80i was a dead section during the period april 1, 1973, to april 1, 1981. section 80i was brought back into the income-tax act by the finance (no. 2) act, 1980, with effect from april 1, 1981. under section 80i, as inserted with effect from april 1, 1981, it was provided that where the gross total ..... division bench of the bombay high court considered the scope of sections 80hh and 80i along with section 80j of the act and held (headnote) :'section 80hh of the income-tax act, 1961, falls in chapter vi-a of the act. chapter vi-a deals with deduction in respect of certain payments. section 80hh falls under the heading 'c' which deals with ..... total income of the industrial undertaking for the purpose of deduction under section 80hh and section 80-i operates independently and has to be made without making any deduction under chapter vi-a.the language and intent of the provisions of sub-section (9) of section 80hh make it clear that the three deductions, viz., under section 80hh, .....

Marigold Engineers (P) Ltd. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Reported in : (2004)191CTR(P& H)103; [2005]274ITR17(P& H)

..... . 89,228 along with interest due thereon on account of excess payment recovered from him under the kar vivad samadhan scheme, 1998 (for short 'the scheme'), enacted under chapter vi of the finance (no. 2) act, 1998 (for short 'the act').2. the petitioner had filed a declaration dt. 14th dec., 1998 (annex. p-2), under section 89 of the ..... act, in respect of disputed tax arrears on account of tax, interest and penalty for the asst. yr. 1995-96 in respect of which appeal was pending before cit(a), ..... faridabad. on the basis of the said declaration, cit, rohtak, the designated authority, issued a form of certificate of intimation under section 91 of the act, dt. 23rd feb., 1999 (annex. p-3). this intimation was accompanied by the calculations whereby the disputed amount of tax arrears were determined at rs. 17,36,754, .....