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Commissioner of Income-tax Vs. Smt. Susheela Devi Agarwal

Court : Allahabad

Reported in : [2010]187TAXMAN220(All)

..... the facts and circumstances of the case, and on the materials on record, and on a true and correct interpretation of section 91(1) and chapter xvii of the income-tax act, 1961 and of article 371 of the constitution and of the press note and relevant notification issued by the ministry of finance, was the itat legally justified in reversing the order of the cit (appeals) and in holding that the assessee is not liable to pay ..... the fact that the circulars issued by the central board of customs and excise in exercise of its power under section 37b of the central excise act, 1944, are binding on the department, the department is precluded from challenging the correctness of the said circulars even on the ground of the same ..... that in the present case a question of law is involved, therefore, it will be governed by clause 3(n) of the circular, dated 4-11-1987 which provides that where a question of law arises for the first time before the high court concerned, it should be contested irrespective of the ..... learned counsel for the parties, we are of the opinion that the preliminary objection raised by the learned counsel for the assessee has no substance.11 ..... sri rakesh ranjan agrawal at the very outset raised a preliminary objection about the maintainability of the appeal in view of the circulars issued by the central board of direct taxes in respect of filing of appeals before the ..... nut shell, we find no substance in the preliminary objection regarding maintainability of the appeal in the light .....

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

Court : Karnataka

Reported in : [2006]146STC513(Kar)

..... sections 2 to 77 according to chapter i-preliminary (2), were given retrospective effect from ..... extension of time to seek legal advice and after obtaining the legal opinion, petitioner came to know that, there was a separate notification issued by the government in exercise of the power conferred under section 8(5) of the cst act, 1956 in which cst payable on inter-state sale of the goods, namely, (1) liquid glucose, (2) dextrin (3) maize starch (4) gluten (5) grits (6) maize husk (7) oil cake (8) corn step liquor (9) dextrose and (10) corn ..... 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' and not 'shall always be deemed to have been substituted/inserted' to give the ..... respondents, inter alia, contended and substantiated the order passed by the assessing authority stating that, the demand of interest on delayed payments is in strict compliance of the mandatory provisions of the kst act and no error or illegality as such has been committed by respondents and the writ petition filed by the petitioner is an ill founded and misconceived one bereft of both merits and bona fides. ..... also stated in the 'notes on clauses' that, the amendments would take effect from the date on which the finance act, 2000 receives the assent of the president. ..... 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. .....

JaIn Exports (P) Ltd. Vs. Union of India and ors.

Court : Delhi

Reported in : 1987(29)ELT753(Del); ILR1985Delhi164

..... . assessment for each year is distinct and separate for the reason that the finance act which alone supports the assessment, is sanctioned only for a particular year by ..... . in the present case the challenge is only on merits and in the normal course i would have been inclined to reject this petition on this preliminary objection.but on peculiar facts of this case i do not intend to do so.that is why i have gone into the merits of the whole matter and have given my ..... . moreover, stc is not the authority at all for giving any interpretation about what items are canalised.thus in .chapter 20 of import policy 1980-81 dealing with classification and interpretation of the policy para 202 specifically provides that in all other matters relating to actual users enquiries emanating from other ..... . section 111 and 112 fall under the same chapter, chapter xiv, the heading 'confiscation of goods and conveyances andimposition ..... of 1980, chapter 15 has been substituted in customs act, 1962 ..... . 1979-80 hand book (para 70 of chapter vi) permitted revalidation on condition of conformity with current ..... makes a note that each heading number corresponds to the respective chapter and heading number of the first schedule to the customs tariff act. ..... . para 23(1) in the slid chapter speaks of importation on open ..... all the provisions of chapter xiv are penal ..... .-chapter 3-b-part b-jurisdiction of a single judge and of benches of the court :rule 8-judge or judges who refer a case shall ordinarily sit on the bench which .....

indore Construction (P) Ltd Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Indore

..... we have carefully gone through the block assessment order and have given our thoughtful consideration to the submissions of the parties.in para 71 of the budget speech of minister of finance for 1995-96 reported in 212 itr (st) 87, the minister stated, thus : "hon'ble members are aware that the searches conducted by the it department are an important means of unearthing black ..... assessment had also been assailed on the second preliminary ground that reference to valuation cell is not in accordance with the provisions of chapter xiv-b of the act. ..... in the explanatory note (para 39.2) on finance act, 1995, the cbdt in circular no ..... 15, shri gupta submitted that finance (no.2) act, 1996 in first schedule to ..... shri sarda argued that the provisions of s.145(2) are inapplicable to the assessment as envisaged in chapter xiv-b wherein it has been stipulated that addition for undisclosed income can be made on the basis of clinching evidence only found in ..... this assessment has been challenged on the preliminary ground that search was not conducted in the business premises of the company as mentioned by the ao in the opening paragraph of the ..... in making the impugned assessment and that too under chapter xiv-b, the ao did not limit himself to cure the infirmity found as a result of ..... completed his arguments on the preliminary grounds on 18th september, 1998 ..... 143(3) of the it act, 1961 for the block period 1987-88 to 20th november, 1995 ..... inserted by the direct tax laws (amendment) act, 1987 w.e.f. .....

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

Court : Delhi

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

..... the chapter xx-c was inserted by the finance act, 1986 ..... relied upon the passage of the judgment of the supreme court reported in air 1968 sc 1156 wherein the supreme court had held :'it is well settled that where the jurisdiction of an administrative authority depends upon a preliminary finding of fact the high court is entitled, in a proceeding for a writ, to determine upon its own independent judgment whether or not that finding is correct. ..... the explanationn the details about the property sold in the locality in or about 1987 are given below :propertyaverage land rate1.vacant plot of land no. ..... the order of pre-emptive purchase made on 10th july, 1987, was set aside in cwp 2275/87 decided on 1st march, 1993, in view of supreme court decision in c. ..... land rate in respect of immovable property sold on 10th may, 1987 located at j-10, green park, new delhi near historical monument worked out to ..... appropriate authority had acted contrary to the established principles by comparing the subject property with properties situate in colonies like hauz khas, green park or safdarjung enclave which were fully developed more than 10 years prior to the agreement in 1987. ..... khas, new delhi, which sale took place in february, 1987; sale instance of property no. ..... (supra) and (1987) 166 itr 485 ..... of immovable property b-1/16, hauz khas, new delhi which was one side open and the sale took place in february, 1987 worked out to rs. ..... on 10th july, 1987 the appropriate authority passed the order for compulsory .....

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)

..... 'while introducing chapter xx-c parliament did not think fit or necessary to have similar proviso but it came in the form of instructions in the department to the appropriate authorities.section 269g provided for an appeal to the tribunal against the order of the 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 ..... would ordinarily fetch in the open market on the date of the transfer, if such transfer had been made only for consideration in money;'under section 269d the competent authority was enjoined to issue preliminary notice.under section 269c the competent authority could initiate proceedings for acquisition of property and the competent authority was obliged to give reasons. ..... land rate in respect of immovable property sold on april 10, 1987, located at j-10, green park, new delhi, near historical monument worked out ..... explanationn, the details about the property sold in the locality in or about 1987 are given below :propertyaverage land rate(rs.)1. ..... authority had acted contrary to the established principles by comparing the subject property with properties situate in colonies like hauz khas, green park or safdarjung enclave which were fully developed more than 10 years prior to the agreement in 1987. ..... hauz khas, new delhi, which sale took place in february, 1987; sale instance of property no ..... order of pre-emptive purchase made on july 10, 1987, was set aside in c.w.p. no .....

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

Court : Mumbai

..... proper duty there-for respectively, that is to say- (a) every instrument mentioned in schedule 1, which not having been previously executed by any person, is executed in the state on or after the date of commencement of this act; (b) every instrument mentioned in schedule 1, which not having been previously executed by any person is executed out of the state on or after the said date, relates to any property situate, or to any matter or thing ..... the state legislature has not considered all aspects thoroughly before hastily enacting the law thereby imposing the obligations upon only banks and financial institutions and housing finance companies to determine the proper stamp duty payable on the documents/instruments and to find out the deficiency in payment of stamp duty and thereafter ..... (c) be received as evidence of any transaction affecting such property or conferring such power, unless it has been registered: provided that an unregistered document affecting immovable property and required by this act or the transfer of property act, 1882 (4 of 1882), to be registered may be received as evidence of a contract in a suit for specific performance under chapter ii of the specific relief act, 1877 (3 of 1877) or as evidence of any collateral transaction not required to be effected by registered instrument ..... section opens the chapter titled preliminary and contains apart ..... made all the above submissions without giving up his preliminary objection to the maintainability of the petition in the .....

Vishwanath Prasad Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2003)86ITD516(All.)

..... chapter xiv-b inserted by finance act, 1995 ..... officer is the same in the case of the person searched and such other person has held in the head note :-- search and seizure-block assessment-proceedings under section 158bd--before proceeding against b under chapter xiv-b on the basis of search made on a where the assessing officer conducting search and in possession of material seized is the same in the case of b, the assessing officer has to arrive at a positive and objective satisfaction on ..... and such recording are in the books of account or other documents maintained in the normal course relating to such previous year.though block assessment period in the present appeal starts from the assessment years 1987-88, to 1997-98, yet the entire additions are made in the assessment year 1997-98, except of rs. ..... preliminary issues raised is whether the assessing officer has recorded his satisfaction as required under section 158bd of the income-tax act before proceeding to make assessment in respect of block period under chapter xiv-b of the income-tax act. ..... entire arguments of both the representatives of the parties raises preliminary issue and issues on merits.11. ..... and the authorities referred to above, we set aside and quash the impugned assessment order dated 27-11-1997 on preliminary issues as well as on merits. ..... we decide the preliminary issue in favour of the assessee and against the ..... to decide the merits of the appeal, we feel it appropriate to decide the above preliminary issue first.12. .....

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

..... chapter v of the finance act 1994 for the first ..... the word rate of duty by the parliament as per the aforesaid intended amendment, the same could be looked into in order to appreciate the phrase rate of duty used in sections 35g and 35l of the act which reads as under:- explanation: for the purposes of this sub-section, the determination of a rate of duty in relation to any goods or valuation of any goods for the purposes of assessment of duty includes the ..... give a comprehensive meaning to the word assessment in section 13(i) of the finance act, 1950, operate equally with regard to the saving provisions under present consideration. ..... while applying these provisions to the finance act, 1994, we have to substitute for the ..... no provision in the finance act, 1994 for determination ..... ) at para 6 held as under: we have considered the rival contentions made on behalf of parties and also perused the provisions of sections 35g and 35l(b) of the act of 1944, an appeal against the order passed by the appellate tribunal would lie to the high court except an order relating, among other things, to the determination of any question having a relation to ..... preliminary point that arise for consultation in this appeal is as under: whether the appeal preferred by the revenue against the impugned order is maintainable u/s.35 g of the act ..... to decide the substantial questions of law framed in this appeal is not ousted and, therefore, he submits there is no merit in the preliminary objection. 8. .....

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

Court : Kolkata

..... if non-payment 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. ..... (36) str10 wherein the karnataka high court upheld the decision of the tribunal cancelling the show cause notice issued on 10th september, 2004 under section 73 (1) of the finance act, 1994 as it stood prior to the amendment for a period prior to the amendment as the show cause notice should have been issued under the amended provision and ..... the notice for personal hearing dated 13th august, 2013 cannot be held to have been vitiated due to a delay of seven years.the finance act, 1994, at the time of issuance of the said show cause notice as well as the said hearing notice did not provide any period within which the adjudication proceedings should be ..... has been short-levied or short-paid or erroneously refunded by reason of (a)fraud; or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e)contravention of any of the provisions of this chapter or of the rules made thereunder with intent to evade payment of service tax, by the person chargeable with the service tax or his agent, the provisions of this sub-section shall have effect, as if, for ..... of the above, the preliminary issue of maintainability of the ..... is a preliminary point, the .....