Court : Delhi
..... may note the right to legal aid as an essential component of meaningful access to justice is now firmly entrenched in section 12 of the legal services authorities act, 1987 which provides that legal aid shall be available both on the means test as well as the merits ..... 649. with respect to the state s positive obligation to provide a system for the administration of justice and an appropriate court fee regime, in para 42, chapter 22, the 14th report of the law commission in 1958 noted that: (1) it is one of the primary duties of the state to provide the machinery for the administration of justice and on principle it is not proper for the ..... as the proposed amendment is concerned, it is the respondent s stand in the counter affidavit dated 4th january, 2013 that the proposal to amend the schedule of the court fees act essentially being a finance bill, was referred to the lieutenant governor of delhi as per law before introducing the bill in the legislative assembly. ..... in order to decide this question, sometime notice is issued to the respondent even at the preliminary hearing and it is after hearing the respondent that a rule is issued on ..... w.p.(c)no.4770/2012 page 401 of 531 under article 32 are set down for a preliminary hearing and it is only after the court is satisfied that a prima facie case has been made out by the petitioner that a rule nisi is ordered to be ..... . therefore, it has become necessary to examine this preliminary objection to the court resorting to this external .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
..... the assessee as required by the vdis of 1997, section 68 cannot be invoked when the declared asset is sold later and the sale proceeds are credited in the books of account.section 68 of chapter iv of the finance act, 1997, which provided for the voluntary disclosure of income scheme, 1997, says that the amount of the voluntary disclosed income will not be included in the total income of the declarant of any ..... on behalf of the interveners and the same has not been found to be acceptable by us for the reasons given us hereinafter.as held by us in this regard, the immunity given by section 68 of the finance act, 1997 incorporating vdis is limited to the extent that the existence of jewellery stands accepted and the amount credited in the books of the declarant to the extent of value of the jewellery so declared cannot be ..... assessment made in the case of m/s bishan chand mukesh kumar has been quashed by us holding the same to be invalid and keeping in view this decision on the preliminary legal issues, we have refrained ourselves from considering and deciding the other issues involved in the said case on merits including the issue relating to genuineness of the ..... purpose and special treatment in this regard was given to the jewellery by allowing the declarants to adopt the valuation as on 1.4.1987 in respect of jewellery purchased prior to that date ..... the jewellery by allowing the declarants to adopt the valuation as on 1.4.1987 ..... vdi scheme at its cost of acquisition adopted on 1.4.1987 at rs .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2006)98ITD285(Delhi)
..... practice but is very much of an unusual practice" ignores the prevalent malpractice that was noticed by the direct taxes enquiry committee and the recommendations made by the said committee which led to the amendment of the act by the finance act of 1972, whereby the exemption from tax that was available in respect of winnings from lotteries, crossword puzzles, races, etc ..... share capital has been disclosed to the department by the assessee in its recorded books of accounts maintained by the assessee prior to the date of search on 19/4/96 under section 132 against shri alok aggarwal, the provisions of chapter xivb could not be invoked against the assessee since the fact is not in dispute that the share capital was recorded in the account books maintained by the assessee on the basis of which it stood assessed in regular ..... . the learned counsel for the assessee has raised two important preliminary issues in this context.first, he argues mat from the judgment of hon'ble supreme court in the case of stellar investment ..... notice under section 158bd read with section 158bc was issued to the assessee on 21/8/2000 in response to which, return for the block period 1987-88 to 1996-97 and 1997-98 (part period 1/4/96 to 19/4/96) was filed on 24/8/2001 under protest as per the statement of facts placed before us. ..... . [1987] 167 itr 666) for a different assessment year the hon'ble high court upheld the decision of the tribunal in the following words: what the bench did was to affirm that the principles of .....
Tag this Judgment!Court : Delhi
..... explanation inserted by the finance (no.2) act, 1998, with retrospective effect from july 1, 1995, it declares for removal of doubt that assessment under chapter xiv-b shall be to regular assessment for each of the previous year in the block period; total undisclosed income in the block period would not regular assessment; and income assessed under chapter xiv-b shall not be ..... relevant provisions of chapter xiv-b, namely, section 158b clause(b), 158ba, 158bb and 158bc, including amendments made vide finance act, 2002 with retrospective ..... setting forth his total income including the undisclosed income for the block period: provided that no notice under section 148 is required to be issued for the purpose of proceeding under this chapter: provided further that a person who has furnished a return under this clause shall not be entitled to file a revised return; (b) the assessing officer shall proceed to determine the undisclosed ..... initial and first question and answers on gift, with reference to the statement recorded on 25th november, 1999, were at the preliminary stage and before the search, and question no.20 onwards form part of the statement recorded during the search. ..... laws (amendment) act, 1987 with effect from 1st april, 1989, which states that the person could be examined not only in respect of books of accounts or other documents found during the course of search but also in respect of matters relevant for purposes of any investment connected with any proceedings under the act. .....
Tag this Judgment!Court : Delhi
..... explanation inserted by the finance (no.2) act, 1998, with retrospective effect from july 1, 1995, it declares for removal of doubt that assessment under chapter xiv-b shall be to regular assessment for each of the previous year in the block period; total undisclosed income in the block period would not regular assessment; and income assessed under chapter xiv-b shall not be ..... relevant provisions of chapter xiv-b, namely, section 158b clause(b), 158ba, 158bb and 158bc, including amendments made vide finance act, 2002 with retrospective ..... setting forth his total income including the undisclosed income for the block period: provided that no notice under section 148 is required to be issued for the purpose of proceeding under this chapter: provided further that a person who has furnished a return under this clause shall not be entitled to file a revised return; (b) the assessing officer shall proceed to determine the undisclosed ..... initial and first question and answers on gift, with reference to the statement recorded on 25th november, 1999, were at the preliminary stage and before the search, and question no.20 onwards form part of the statement recorded during the search. ..... laws (amendment) act, 1987 with effect from 1st april, 1989, which states that the person could be examined not only in respect of books of accounts or other documents found during the course of search but also in respect of matters relevant for purposes of any investment connected with any proceedings under the act. .....
Tag this Judgment!Court : Delhi
..... chapter v of the finance act, 1994 or service tax rules,1994, do not refer to and specify territorial or pecuniary jurisdiction to the central excise officer in relation to powers to be exercised under the fin act ..... and auditor general of india, or a cost wp(c) 1144/2016 page 30 of 55 accountant or chartered accountant nominated under section 72a of the finance act, 1994,- (i) the records maintained or prepared by him in terms of sub-rule (2) of rule 5; (ii) the cost audit reports, if any, under section 148 of the companies act, 2013 (18 of 2013); and (iii) the income-tax audit report, if any, under section 44ab of the income-tax ..... sustainable for the reason that the charge of, (a) fraud; or (b) collusion; or (c) wilful misstatement; or (d) suppression of facts; or wp(c) 1144/2016 page 16 of 55 (e) contravention of any of the provisions of this chapter or the rules made thereunder with intent to evade payment of service tax; has not been established against the person chargeable with the service tax, to whom the notice was issued, the central excise ..... criminal prosecution and could even be an essential preliminary to such proceedings. ..... the impugned order dated february 11, 1987 only assigns to the director (audit) the cases ..... collector of central excise, belgaum (1987) 2 scc93 inter alia observing that the statutory scheme requires issue of show cause notice by the central excise officer, response by the ..... this court in writ petition no.2918/1987, decided on 12th october, 1987.45. ..... 1987 .....
Tag this Judgment!Court : Delhi
..... back to the explanation inserted by the finance act (no.2) act, 1998 with retrospective effect from 1st july, 1995, it declares for removal of doubt that assessment under chapter xiv-b shall be in addition to regular assessment for each of the previous year in the block period; total undisclosed income in the block period would not include income included in regular assessment; and income assessed under chapter xiv-b shall not be included in ..... section 142, setting forth his total income including the undisclosed income for the block period: provided that no notice under section 148 is required to be issued for the purpose of proceeding under this chapter: provided further that a person who has furnished a return under this clause shall not be entitled to file a revised return; (b) the assessing officer shall proceed to determine the undisclosed income of ..... other points and grounds were raised before the tribunal but these have not been adjudicated upon and decided, as the appeals were allowed on the preliminary ground; there was no undisclosed income which could be made subject matter of block assessment and additions, if any, could be made only in the regular/normal assessment. ..... in the block assessment on protective basis as per paragraph 8 of the impugned order is as under:financial year 1987-88 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 upto 27.09.1997 5. ..... the block period in the said case was from 1987-88 to 1997-98, and the additions related to the assessment .....
Tag this Judgment!Court : Delhi
..... sub-para we reproduce once again hereinbelow: (viii) instead of a five-member selection committee with chief justice of india (or his nominee) as chairperson and two secretaries from the ministry of finance and company affairs and the secretary in the ministry of labour and secretary in the ministry of law and justice as members mentioned in section 10fx, the selection committee should broadly be on the ..... of the issue entirely- that the validity of section 53e which was repealed by sections 171(d) of the finance act, 2017 and instead replaced by the provisions in section 184 of the finance act, 2017 are pending consideration before the supreme court.157. ..... , in-applicable to the indian constitution, because though it is based on a broad separation of powers, there is no rigidity or exclusiveness involved in it as under section 71 as well as other provisions of chapter iii of the australian constitution; and so, it would not be inappropriate to say that the main test in determining the status of any authority in the context of article 136(1) is whether or not inherent ..... it will be required that undue time is not spent at the preliminary stage of formation of prima facie opinion and the matters are dealt ..... sampath kumar v union of india 1987 (1) scc124 the court had to decide whether the enactment of the administrative tribunals act, 1985, and the divestment of all jurisdiction of all courts- including the judicial review power under article 226- in the wake of enactment of article .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1991)(33)ECC188
..... to export under bond without payment of duty under rule 13 after 11-5-1984, in my view, neither the speical bench nor the regional bench will have jurisdiction because by the amendment to section 35b by the finance act 1984, the jurisdiction in such matters has been vested in the govt. ..... , bangalore, as reported in 1987 (27) elt 487 (tribunal), the south regional bench held that even though the appeals relate to issues which a special bench alone would be competent to decide, since a preliminary question of law has been canvassed before their bench with reference to the very legality of the impugned order appealed against; without going into any question relating to either valuation or classification, it had ..... with matter arising from the order of collector (appeals) in respect of shipment of superior kerosene (aviation turbine fuel) from bombay airport as aircraft stores to foreign bound aircraft under bond rule 13 of chapter ix of central excise rules, 1944, [chapter ix heading is "export under claim for rebate of duty or under bond". ..... the bench has also distinguished the procedure under this chapter ix with rule 191b, which is a rule that provides for manufacture in bond of articles from excisable goods on which duty has not been paid; rule 12 and 12a dealing with rebate of duty ..... goods without payment of duty under rule 13 is subject to export being made in accordance with the procedure set out in the relevant provisions of chapter ix of the central excise rules, 1944.31. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2006)99ITD417(Delhi)
..... before us, heavy reliance has been placed by the learned dr on the amendment made in section 158bb(1) by the finance act, 2002 with retrospective effect from 1-7-1995 to contend that even the other material or information as are available with the assessing officer and relatable to the evidence found ..... in the earlier part of this order relying, inter alia, on the decision of hon'ble calcutta high court in the case of bhagwali prasad kedia (supra), the block assessment under chapter xiv-b is in addition to the regular assessment and the assessing officer is not entitled to question or examine the transactions disclosed in the regular return during the course of ..... -- (c) any assets represent either wholly or partly income or property which has not been, or would not have been, disclosed for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other law for the time being in ..... however, keeping in view our decision on the preliminary issue rendered above holding that the said diaries could not be used as evidence for the purpose of computing undisclosed income of the assessee and ..... of income-tax, central circlc-2, new delhi (assessing officer), dated 26-8-1997 passed under section 158bc for the block period comprising of assessment years 1987-88 to 1997-98 and a further period up to 16-8-1996.2. ..... by the assessee in 1987-88 and .....
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