Court : Punjab and Haryana
Reported in : [2001]252ITR626(P& H)
..... abrol, special secretary, ministry of finance [1987] 31 elt 895 (bom), the petitioners challenged the show-cause notice dated january 12, 1978, issued under section 111d of the customs act, 1962, read with section 3(2) of the imports and exports (control) act, 1947, order dated november 29, 1978/december 2, 1978, for confiscation, the appellate order passed by the central board of excise and customs, new delhi, and ..... if the respondents felt aggrieved by the acquisition of their lands situate at jaipur and wanted to challenge the validity of the notification issued by the state government of rajasthan under section 52(1) of the act by a petition under article 226 of the constitution, the remedy of the respondents for the grant of such relief had to be sought by filing such a petition before the rajasthan ..... raised on behalf of the respondents to the jurisdiction of that high court to entertain the writ petition filed for quashing of the notice issued under the bombay sales tax act, 1959, and held that a writ of prohibition could be issued by that court restraining the sales tax officer (x-i), enforcement branch, greater bombay, from continuing the proceedings initiated under ..... a division bench of the rajasthan high court took notice of the amendment made under article 226 of the constitution (fifteenth amendment) act, 1963, referred to the decisions of various courts including that of the ..... after referring to the amendment of article 226 of the constitution of india and after referring to a .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2006)200CTR(P& H)211; [2005]279ITR32(P& H)
..... in the provisions of section 44ab or section 271b has since been plugged by the legislature by virtue of amendments made in sections 44ab and 271b by the finance act, 1995. ..... exceed ten lakh rupees in any previous year, or(c) carrying on the business shall, if the profits and gains from the business are deemed to be the profits and gains of such person under section 44ad or section 44ae or section 44af (or section 44bb or section 44bbb), as the case may be, and he has claimed his income to be lower than the profits or gains so deemed to be the profits and gains of his business, as the case may ..... later:provided further that in a case where such person is required by or under any other law to get his accounts audited, it shall be sufficient compliance with the provisions of this section if such person gets the accounts of such business or profession audited under such law before the specified date and furnishes by that date the report of the audit as required under such other ..... [2002]253itr175(cal) , the division benches of the madhya pradesh and the calcutta high courts held that imposition of penalty under section 271b of the act is not automatic and in appropriate case, the competent authority, on being satisfied with the explanation given by the assessee, is free ..... mussadilal ram bharose : [1987]165itr14(sc) , the supreme court interpreted section 271(1)(c) of the act together with the explanation added by the finance act, 1964 and held (headnote):'where the total income returned by .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2008)218CTR(P& H)16
..... the date when section 153(2) of the act was amended by the finance act, 2001 by substituting the period from two years to one year.8. ..... 1st june, 2001 to reduce the time limit available for completion of the assessment from two years to one year from the end of the financial year in which the notice under section 148 was served, the amended provision would operate in the present case, notwithstanding that the notice was served before 1st june, 2001, and therefore the assessment ought to have been completed on or before 31st march, 2002 and since ..... has been prescribed only in those cases in which notices were issued between 1st april, 1999 and 31st march, 2000, meaning thereby that the amended proviso enlarges the period available to the ao for completion of the assessment from one year, as available under amended sub-section (2) of section 153 of the act to two years, where notices under section 148 were served during such period and the assessment could be completed upto 31st march, 2002. ..... upto the 31st day of march, 2002.prior to the amendment section 153(2) with proviso reads as under:(2) no order of assessment, reassessment or recomputation shall be made under section 147 after the expiry of two years from the end of the financial year in which the notice under section 148 was served:provided that where the notice under section 148 was served on or before 31st day of march 1987, such assessment, reassessment or recomputation may be made at any time .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2008(221)ELT508(P& H)
..... ratio of the judgment as extracted above clearly brings out that amendment in section 35a(3) of the act was carried in the same manner by the finance act, 2001 itself in section 128a(3) of the 1962 act and a perusal of both the provisions in juxta position would show that they are same before and after amendment, which is reproduced as under: section 128a(3) of the 1962 act section 35a(3) of the act before before amendment: amendment:the commissioner (appeals) may, after making such further inquiry as ..... raised the issue as to whether the power of remand, which was earlier conferred on the commissioner (appeals) by the finance act, 1980, was specifically taken away by the finance act, 2001 by amending the provisions of section 128(3) of the customs act, 1962 (for brevity, 'the 1962 act'). ..... argument raised by learned counsel for the assessee-respondent that the commissioner (appeals) would continue to enjoy power of remand after deletion of that power from section 35a(3) of the act, by amendment made by the finance act, 2001. ..... may refer the case back to the adjudicating authority with such directions as he may think fit for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary:section 128a(3) of the 1962 act after amendment:(3) the commissioner (appeals) shall, after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2009)225CTR(P& H)203; [2009]20STT264; (2009)23VST177(P& H)
..... the tribunal while placing reliance on sub-clause (j) of section 65(105) of the finance act, 1994 has held that levy of service tax is attracted in respect of service rendered 'in relation to clearing and forwarding operations ..... submit the half yearly return for the period ending 31-3-2001 therefore a show-cause notice dated 15-6-2001 was issued by the deputy commissioner, ambala division as to why penalty be not imposed upon them under section 77 of the finance act, 1994 for contravention of section 70. ..... under section 70 of the finance act, 1994 every person liable to pay service tax is required to furnish to the proper officer of central excise a return in the form of ..... is appropriate to notice that in mahavir generics 'case (supra) delhi bench of the tribunal has taken the view that the agreement between the dealer and the company clearly showed that dealer was not acting as a clearing and forwarding agent then services rendered by the dealer could not be treated as one to a client by the clearing and forwarding agent in clearing and forwarding operations in any manner. ..... the revenue has approached this court by filing the instant appeal under section 35g of the central excise act, 1944 challenging order dated 29-6-2005 (annexure a.3) passed by the custom, excise and service tax appellate tribunal, new delhi (for brevity 'the tribunal') claiming that question of law would emerge from the ..... as per amended rule 7(1) of service tax rules, 1994 the return is to be filed on half yearly .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2009[14]STR608
..... the tribunal while placing reliance on sub-clause (j) of section 65(105) of the finance act, 1994 has held that levy of service tax is attracted in respect of service rendered 'in relation to clearing and forwarding ..... submit the half yearly return for the period ending 31-3-2001 therefore a show cause notice dated 15-6-2001 was issued by the deputy commissioner, ambala division as to why penalty be not imposed upon them under section 77 of the finance act, 1994 for contravention of section 70. ..... under section 70 of the finance act, 1994 every person liable to pay service tax is required to furnish to the proper officer of central excise a return in the form of s.t. ..... is appropriate to notice that in mahavir generics case, (supra) delhi bench of the tribunal has taken the view that the agreement between the dealer and the company clearly showed that dealer was not acting as a clearing and forwarding agent then services rendered by the dealer could not be treated as one to a client by the clearing and forwarding agent in clearing and forwarding operations in any manner. ..... the revenue has approached this court by filing the instant appeal under section 35g of the central excise act, 1944 challenging order dated 29-6-2005 (annexure a.3) passed by the custom, excise and service tax appellate tribunal, new delhi (for brevity 'the tribunal') claiming that question of law would emerge from the ..... as per amended rule 7(1) of service tax rules, 1994 the return is to be filed on half yearly .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2009[16]STR19; [2010]24STT354
..... (ii) whether the penalties imposed under sections 75a, 76, 77 & 78 of the finance act, 1994 by the revisionary authorities in exercise of the powers conferred under section 84 of the finance act, 1994 are correct when the respondent failed to obtain service tax registration certificate, failed to file service tax-3 returns and also failed to deposit the due amount of service with the department?2. ..... the assessee is engaged in providing advertisement service falling under section 65 of the finance act, 1944. ..... the revenue has preferred this appeal under section 35g of the central excise act, 1944 (for short, the act), proposing to raise following substantial questions of law:(i) whether the customs excise & service tax appellate tribunal (in short cestat) is correct in relying upon the extraordinary taxpayer friendly scheme issued by the hon'ble finance minister, govt. ..... in reply, the assessee deposited the amount and also relied upon taxpayer friendly scheme announced by the finance minister in september 2004, which remained operative upto november 2004, providing that if a service provider has failed to register himself due to ignorance, no penalty would be levied, if he made a declaration of his past liability. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2009[16]STR16
..... the revenue has preferred this appeal under section 35(g) of the central excise act, 1944 (for short - the act) against the order annexure p-2 dated 20-6-2007 passed by the customs excise & service tax appellate tribunal, new delhi, proposing to raise following substantial questions:(i) whether cestat's order setting aside order-in -revision enhancing penalty under section 76 of the finance act, 1994, on the ground that tax deposited along with penalty before issue of revision order is ..... legal in view of situation that no reasonable cause for waiver of penalty under section 80 of the finance act, 1994, have been adduced by the respondent. ..... it is not disputed that under section 76 of the finance act, 1994, penalty for delay in service tax cannot exceed the amount of service tax which the assessee is ..... rules made thereunder, who fails to pay such tax shall pay in addition to paying such tax, and interest on the tax in accordance with the provisions of section 75, a penalty which shall not be less than one hundred rupees but which may extend to two hundred rupees for every day during which such failure continues, so, however, that the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2009)221CTR(P& H)692
..... the said order cannot, thus, be taken to be an authority for the proposition that irrespective of a provision in the finance act, levy of surcharge was not permissible on the ground that proviso to section 113 of the act was added only w.e.f. ..... accordingly, we hold that surcharge as applicable under the provisions of finance act, 2000 is to be further added to the tax payable under section 113 of the act.7. ..... 1st june, 2002, in the finance act, 2000 itself, identical provision was added vide section 3 of the said act.5. ..... as regards the order of this court in roshan singh makker's case (supra), we find that provisions of finance act, 2000 were not brought to the notice of the tribunal nor the same were brought to the notice of this court by the learned counsel for the revenue in that case and do not find mention in the ..... 1st june, 2002, provisions relating to levy of surcharge were there in the finance act, 2000 which would be relevant since the date of search falls in the financial year 2000-01. ..... 1st june, 2002, without taking into account the provisions of the finance act, 2000 which has been relied upon in the impugned order. ..... having regard to the fact that in the finance act, 2000, a specific provision has been incorporated, merely because addition in the it act has been incorporated only w.e.f. ..... though the provision was incorporated in the act vide finance act, 2002 w.e.f. ..... it may be mentioned that even though section 113 was amended w.e.f. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1956]30ITR12(P& H)
..... from the date of demand and therefore the proceedings are barred by time under section 46 (7) of the indian income-tax act.the learned counsel has urged before us that the indian income-tax authorities have no power to realize the tax imposed by the kapurthala authorities, and it is argued that the indian finance act, 1950, does not empower the indian income tax authorities to realise such ..... section 13 of the indian finance act lays down that any reference in the state law to an officer or authority shall be construed as reference to the corresponding officer or authority appointed or constituted under the indian act ..... construing section 13 of the indian finance act, 1950, however, the ..... i am therefore of the opinion that the petitioner has failed to prove that the provisions of law corresponding to section 46 (2) in force in kapurthala in 1946 were not complied with in the presents case when the list of defaulters including the petitioners name was sent to the tahsildar, ..... the tahsildar, having proceeded to take proceedings under section 46 of the indian income-tax act, om prakash has filed the present petition under article ..... section 46 (7) of the indian income-tax act lays down that no proceedings for the recovery of any sum payable under this act shall be commenced after the expiration ..... next point urged by the learned counsel for the petitioner is that in the present case the income-tax officer did not comply with the provisions of section 46 (2) of the indian income-tax act. .....
Tag this Judgment!