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Sati Oil Udyog Ltd. and anr. Vs. Commissioner of Income-tax and ors.

Court : Guwahati

..... to section 143 of the act was amended by the finance act, 1994, providing therein that the intimation sent to the assessee shall be deemed to be an order for the purpose of also section 246 which ..... , the union of india has filed special leave petitions before the supreme court, which are pending, but in the meanwhile, the legislature, in the finance act, 1993, has clarified the law by amending sub-section (1a) of section 143 of the act providing therein that additional income-tax is payable not only where the income as declared by the assessee is increased but also where the loss as declared ..... amendments to sections 143(1) and 143(1a) by the direct tax laws (amendment) act, 1987, the direct tax laws (amendment) act, 1989, and the finance act, 1993, is to ensure that after the assessee files his return of income or loss, the assessing officer sends to him an intimation informing the assessee of the tax, interest or additional income-tax payable by him and the assessee is not unnecessarily called upon to produce evidence in support of his return under sub-section (2) of section 143 of the act ..... he pointed out that prior to the impugned amendment to section 143(1a) by the finance act, 1993, the direct tax laws (amendment) act, 1989, had introduced section 145(1a) with effect from april 1, 1989, and in sub-section (1a) of section 143 as introduced with effect from april 1, 1989, provision was made imposing additional income-tax on the assessee where, as a result of the adjustments, the .....

Hilltop Holdings India Ltd. Vs. Commissioner of Income Tax and ors.

Court : Kolkata

Reported in : (2005)3CALLT409(HC),(2005)197CTR(Cal)619,[2005]278ITR501(Cal)

..... the said explanation was further amended by the finance act, 1994, to include section 246 along with section 264. ..... sarathi mudaliar : [1972]83itr170(sc) .4.5 by reason of the explanation, an intimation or an acknowledgement is a deemed order by fiction created thereunder for the purpose of section 246 providing for an appeal against an intimation under section 143(1) where the assessee objects to the making of adjustments brought about by the finance act, 1994, w.e.f. ..... it does not widen the scope of application of the act in all respect contrary to the confines created by the amendment substituting section 143(1) under the finance act, 1987. ..... this is clear from the scheme introduced by the finance act, 1987, which was a deliberate and clear departure from the summary assessment contemplated under section 143(1) brought about with a particular purpose and object as reflected in the explanation to section 143.12.1 in order to attract section 263, the order must be an order passed by the ao in the proceeding. ..... this does neither envisage initiation of any proceedings nor of passing of any order.7.2 the scope of activities conferred on the ao dealing with a case under section 143(1)(a) is confined only within the rectification of arithmetical error and making of adjustment on the basis of the return as filed or allowing of deduction or allowance of relief, etc. .....

Aluminium Industries Ltd. Vs. Deputy Commissioner of Income-tax (Asses ...

Court : Kerala

Reported in : [1998]234ITR165(Ker)

..... court in the said decision has held that the provision for levy of additional tax even where the net result is a loss after carrying out adjustments is intended to prevent evasion of tax arid that the amendment of section 143(1a) by the finance act, 1993, levying additional tax with retrospective effect from april 1, 1989, does not violate articles 14 and 265 of the constitution.3. ..... this contention of learned counsel for the petitioner has no force in view of the amendment made to section 143(1a) of the act which specifically provides for levy of additional tax even in a case of loss also. ..... the petitioner has, by way of amendment, sought additional relief for quashing section 143(1a) and in particular sub-clause (b) of clause (a) to the extent it levies additional income-tax on the loss declared by the assessee and also for a declaration that section 143(1a)(a)(b) is ultra vires the provisions of articles 14, 19 and 265 of the constitution of india.2. ..... according to the petitioner, in a case where a loss return is filed and even after the prima facie adjustments as contemplated under section 143(1)(a) of the act where the resultant figure is again a loss, there is no question of levy of additional tax at all. ..... the petitioner has challenged the retrospective amendment of section 143(1a) especially sub-clause (b) of clause (a) as void, inoperative and unconstitutional in so far as it levies additional tax on assessed losses after adjustments. ..... union of india : [1994]210itr121(ker) . .....

Sita World Travels (India) Ltd. Vs. Commissioner of Income Tax and anr ...

Court : Delhi

Reported in : (2005)193CTR(Del)84; [2005]274ITR186(Delhi)

..... it is the case of the petitioner that the returns as required by sub-section (6) of section 80hhd were accompanied by the report of the chartered accountant and the said claim was in conformity with the amendment made by the finance act, 1994. ..... 16th june, 2003 objected to the assumption of jurisdiction, inter alia, pointing out that there was full and complete disclosure on the basis of computation of the deduction under section 80hhd and that the deduction was allowed on the basis of figures of profit shown in the p&l; a/c, where the petitioner claimed deduction on the actual foreign exchange and actual receipt. ..... on the basis of the returns submitted by the assessed for the relevant years, the assessments were made under section 143(3) of the act, after examining various issues including the claim of deduction under section 80hhd of the act. ..... however, the assessed had excluded it from total receipts and in the order under section 143(3) as well, this position did not change. ..... it is contended by the learned counsel for the petitioner that the ao had formed an opinion when the assessment was made under section 143(3) on 25th feb. ..... in the order under section 143(3) as also before the cit(a), this amount was not included in total receipts for computing deduction under section 80hhd.however, as per sub-section (3) of section 80hhd, the deduction equals (eligible foreign exchange/total receipts of the business) x business income. .....

Sita World Travel (India) Ltd. Vs. Cit

Court : Delhi

Reported in : [2004]140TAXMAN381(Delhi)

..... that the returns as required by sub-section (6) of section 80hhd were accompanied by the report of the chartered accountant and the said claim was in conformity with the amendment made by the finance act, 1994. ..... by the petitioner, inter alia, challenging the action of the respondent whereby in exercise of powers under section 147 of the income tax act, 1961 (hereinafter referred to as the act'), the assessing officer reopened the assessment, and ultimately, made the reassessment for years 1996-97 and 1997 ..... for the petitioner that the assessing officer had formed an opinion when the assessment was made under section 143(3) on 25-2-1999, that the deduction was to be allowed by dividing turnover as reduced by turnover passed to others under section 80hhd (2a) by the total turn over as reduced by the same figure. ..... in the order under section 143(3) as also before the commissioner (appeals), this amount was not included in total receipts for computing deduction under section sohhd.however, as per sub-section (3) of section 80hhd, the deduction equals (eligible foreign exchange/total receipts ..... by the assessed for the relevant years, the assessments were made tinder section 143(3) of the act, after examining various issues including the claim of deduction under section 80hhd of the act. ..... however, the assessed had excluded it from total receipts and in the order under section 143(3) as well, this position did not change.this matter was also not before the commissioner (appeals) and .....

Kerala State Coir Corporation Ltd. Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : (1994)121CTR(Ker)245; [1994]210ITR121(Ker)

..... the commissioner of income-tax in his order, exhibit p-5, relied on the retrospective amendment introduced to section 143(1a) by the finance act of 1993, with retrospective effect from april 1, 1989, under which additional tax was made leviable even in cases where the net result wasa loss after carrying out the adjustments. ..... the third respondent, assessing authority, accepted the return by his proceedings, exhibit p-3, dated october 24, 1991, under section 143(1)(a) of the act. ..... apart from that the object of section 143(1a) is prevention of tax evasion. ..... 44,05,251 under section 143(1a) and demanded the said amount from the petitioner. ..... the section is invoked only when the return filed does not accord with the realities. ..... 1907 of 1994 to declare the said amendment as beyond the legislative competence of the union under entry 82 of list i to the seventh schedule to the constitution and as ultra vires articles 14 and 265 of the constitution.4. ..... 2016 of 1994, is also filed in similar circumstances.5. ..... the petitioner is an assessee to tax under the income-tax act, 1961 ('the act'). ..... 1907 of 1994.2. .....

Gaya Prasad Pathak Vs. Assistant Commissioner of Income Tax and ors.

Court : Madhya Pradesh

Reported in : [2007]290ITR128(MP)

..... prior to amendment by finance act, 1994, w.e.f. ..... (b) the ao shall proceed to determine the undisclosed income of the block period in the manner laid down in section 158bb and the provisions of section 142, sub-sections (2) and (3) of section 143, section 144 and section 145 shall, so far as may be, apply;(c) the ao, on determination of the undisclosed income of the block period in accordance with this chapter, shall pass an order of assessment and determine the tax payable by him on the basis of such ..... cit under clause (ii) of sub-section (3) of section 115vp or an order against the assessee where the assessee denies his liability to be assessed under this act or an intimation under sub-section (1) or sub-section (1b) of section 143, where the assessee objects to the making of adjustments, or any order of assessment under sub-section (3) of section 143 or section 144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed.xxxxxx(b) an order of assessment or reassessment under section 115wg.10. ..... 1st june, 1994 there was no provision for appeal against the intimation under section 143(1)(a) of the it act.therefore, in view of the abovementioned decisions, an assessee can file appeal before the tribunal only when it is provided in section 253 of the it act. .....

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

..... the court accordingly: (i) upholds the constitutional validity of section 65 (105)(zzzzv) read with section 66e (i), section 65 (22) of the finance act 1994 as well as rule 2c of the service tax (determination of value) rules, 2006; (ii) strikes down section 65 (105) (zzzzw) of the finance act 1994 pertaining to levy of service tax on the provision of short-term accommodation and the corresponding instructions/circulars seeking to operationalise the levy as unconstitutional ..... 1.1 the challenge in this petition under article 226 of the constitution of india is to the constitutional validity of section 65 (105) (zzzzv) of the finance act 1994 (fa) whereby the provision to any person by a restaurant, by having the facility of air-conditioning in any part of its establishment serving food or beverage, including alcoholic beverages or both, in its premises has been made amenable ..... section 65 clause 41 sub clause (p) of the finance act, 1994, defines the taxable service (which is the subject matter of levy of service tax) as any service provided to a customer by a mandap-keeper in relation to use of a mandap in any manner including the facilities provided to a customer in ..... dated 17th march 2012 the union of india exempted various taxable services from the whole of the service tax leviable under section 66b of the finance act, 1994. ..... thereafter, parliament enacted the finance act, 2012 amending the fa by inserting sections 65b (22), 65 b (44), ..... of the finance act 2012 read as under: 143. .....

Mintri Tea Co. (P) Ltd. Vs. Commissioner of Income Tax

Court : Kolkata

Reported in : (2009)223CTR(Cal)241,[2009]319ITR264(Cal)

..... , 1993, (1993) 115 ctr (st) 1 : (1993) 204 itr 104.from 1st june, 1994 : finance act, 1994 : the proviso to sub-section (2) has been omitted with effect from 1st june, 1994; because w.e.f. ..... he further drew our attention to section 154 of the said act which reads as follows:rectification of mistake-(1) with a view to rectifying any mistake apparent from the record an it authority referred to in section 116 may,:(a) amend any order passed by it under the provisions of this act;(b) amend any intimation sent by it under sub-section (1) of section 143, or enhance or reduce the amount of refund granted by it under that sub-section. ..... 1994-95 relate to the jurisdiction of the ao to pass an order under section 154 amending the intimation under section 143(1)(a) and to make a prima facie adjustment in an intimation issued under section 143(1)(a). ..... that date, intimations under section 143(1) and section 143(1b) are deemed to be orders for the purpose of section 246 (first appeals) by an amendment to the explanation to section 143. ..... the ao could not have made any prima facie adjustment under section 143(1)(a) or passed any order under section 154 amending the intimation under section 143(1)(a) on the basis of the return and the accounts and documents accompanying it. ..... it is submitted that cit(a) wrongly treated the grounds raising the said issues as infructuous after holding that the ao had jurisdiction to pass the order under section 154 amending the intimation under section 143(1)(a). .....

Commissioner of Income-tax Vs. Smt. Premlata Jalani

Court : Rajasthan

Reported in : (2003)185CTR(Raj)601; [2003]264ITR744(Raj)

..... . the provisions of appeal against such intimation did not find place on the statute book until section 46 was amended vide finance act of 1994, with effect from june 1, 1994.21 ..... . it is relevant to notice that prior to june 1, 1999 the explanation was appended at the end of section 143 by the finance act of 1994, which reads as under :'an intimation sent to the assessee under sub-section (1) or sub-section (1b) shall be deemed to be an order for the purposes of sections 246 and 264.'28 ..... . prior to the insertion of above provision by the finance act of 1994, the intimation under section 143(1)(a) was not considered as an order and was therefore, not appealable ..... scrutiny and ordinarily the returns as filed are accepted, with the provisions for making a regular assessment for detailed scrutiny of some of the returns after issuing notices.15. at the inception of enactment of the income-tax act, 1961, the assessment under sub-section (1) of section 143 was not provisional in nature but was a final order of assessment which the assessing officer could make without requiring the attendance of the assessee .....