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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. .....

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 .....

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). .....

Mr. Balmukund Acharya, Proprietor of Laxmi General Supply Company Vs. ...

Court : Mumbai

Reported in : 2009(111)BomLR462; (2009)221CTR(Bom)440; [2009]310ITR310(Bom); [2009]176TAXMAN316(Bom)

..... the explanation, which was on the statute upto 1.6.1999 till its omission by the finance act, 1999 if read in the light of clause 37 and the memo explaining the provision in finance bill 1994 extracted hereinabove, would unequivocally go to show that the intimation sent to the assessee under sub-section (1) or sub-section 1(b) was deemed to be an order for the purposes of section 246 and 264. ..... the memo explaining the provisions in finance bill 1994 relating to the amendment leading to section 143(1) or 143(1b) reads as under:to simplify this cumbersome procedure, the bill proposes to provide that an intimation sent to the assessee under section 143(1) or 143(1b) shall be deemed to be an appealable order for the purposes of section 246 of the income-tax act.23. ..... ) may appeal to the deputy commissioner (appeals) against such order-(a) 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, where the assessee objects to the amount of 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 ..... the amended provision of section 143(1) of the act, as applicable with effect from april, 1st 1989 reads thus:143. .....

The Commissioner of Income Tax-v Vs. Natraj Stationery Products (P) Lt ...

Court : Delhi

Reported in : (2009)222CTR(Del)430; [2009]312ITR22(Delhi); [2009]177TAXMAN168(Delhi)

..... of the present appeal, it would be sufficient, if a note is made of the fact that the section was amended by the finance act, 1992 with effect from 01.04.1993, thereafter by the finance act, 1993 with effect from 01.04.1994, then the finance act, 1994 with retrospective effect from 01.04.1994 and with effect from 01.04.1995, then by finance act, 1995 with effect from 01.04.1996, then by finance act (no. ..... or such further period as the central government may, by notification in the official gazette, specify with reference to any particular industrial undertaking.the followi1ng clause (iv)(a) was substituted for the existing clause (iv) by the finance act, 1993 with effect from 01.04.1994:(iv)(a) in the case of an industrial undertaking not specified in sub clause (b), it begins to manufacture or produce articles or things or to operate such plant and plants, at any time during the period beginning ..... deductions as claimed by the respondent/assessee for the assessment year 2001-02.8.2 in these circumstances, it would be relevant to note the provision for deduction as it stood from 01.04.1991 till its amendment by the finance act, 1993 with effect from 01.04.1994. ..... officer as noted herein above, accepted the return under section 143(1)(a) of the act. ..... under section 143(1)(a) of the act. ..... relevant for the assessment years 1998-99 and 1999- 00, the respondent/assessee had claimed deductions under section 80-ia and the assessing officer accepted the return under section 143(1)(a) of the act. .....

Assistant Commissioner of Income Tax Vs. Rajesh Jhaveri Stock Brokers ...

Court : Supreme Court of India

Reported in : AIR2007SC2163; (2007)210CTR(SC)30; [2007]291ITR500(SC); JT2007(8)SC494; 2007(8)SCALE396; 2007(2)LC0725(SC)

..... from april 1, 1998, the second proviso to section 143(1)(a) was substituted by the finance act, 1997, which was operative till june 1, ..... allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year):provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable ..... as follows:after amendment:143. ..... under section 143(1)(a) as it stood prior to april 1, 1989, the assessing officer had to pass an assessment order if he decided to accept the return, but under the amended provision, the requirement of passing of an assessment order has been dispensed with and instead an intimation is required ..... section 147 prior to its substitution by the direct tax laws (amendment) act, 1987, stood ..... act of 1991 with effect from october 1, 1991, and subsequently with effect from june 1, 1994, by the finance act, 1994, and ultimately omitted with effect from june 1, 1999, by the explanation as introduced by the finance ..... the substitution by the direct tax laws (amendment) act, 1987, the provision read as follows: ..... consider the rival submissions, it is necessary to take note of section 143(1) (as it stood before and after amendment with effect from june 1, 1999), 147 and 148. .....

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. .....

Godfrey Phillips India Ltd. and anr. Vs. State of U.P. and ors.

Court : Supreme Court of India

Reported in : (2005)194CTR(SC)257; JT2005(5)SC587; (2005)2SCC515; [2005]139STC537(SC)

..... tobacco by a tobacconist made otherwise than by way of sale, the normal price at which the tobacco is sold, and the term 'normal price' shall have the same meaning as assigned to it in section 4 of the central excise and salt act, 1944; 2 (h) 'tobacconist' means:- (i) a manufacturer whose turnover of receipts in a year exceeds one lakh rupees who supplies tobacco by way of sale or otherwise and includes any person who for ..... and(b) in respect of the supply of luxuries of tobacco products made by him otherwise than by way of sale, the normal price at which such tobacco products are sold'.a tobacconist has been defined in section 2(kkk) as'tobacconist' means a person who supplies whether by way of sale or otherwise luxuries, like, tobacco products manufactured by him or purchased from other states or from other persons in this state and ..... act, 1915 act (as amended by the government of india acts 1916 and 1919) provided for the division of the country into provinces including the two presidencies of bengal and madras ( ..... rules were law corresponding to the provisions of the central excise & salt act, 1944 and were superseded by the finance act, 1950 ..... to the right to tax luxuries under this entry, we are concerned with the uttar pradesh tax on luxuries act, 1955, the andhra pradesh tax on luxuries act, 1987 and the west bengal tax on luxuries act, 1994. ..... in the sea customs act case (supra) which was rendered by this court in its advisory capacity under article 143 was concerned with .....

S.R. Koshti Vs. Commissioner of Income-tax

Court : Gujarat

Reported in : (2005)193CTR(Guj)518; [2005]276ITR165(Guj)

..... under section 143, the following explanation was inserted by finance act, 1994 w.e.f. ..... thus, without dealing with the merits of the claim under section 10(10c) of the act, the respondent merely relies on the fact that the original return was processed under section 143(1) of the act on 28th march 2002 and the consequential refund order issued thereupon being encashed by the petitioner. ..... according to the respondent, the original return filed on 31st july 2001 was processed under section 143(1) of the act on 28th march 2002 and hence, the revised return ought to have been submitted by 28th march 2002 or 31st march 2003, whichever was earlier. ..... the respondent has rejected the petition under section 264 of the act on 29th march 2004 by holding that the petition was beyond the period of one year from the date of passing the order in the case of the petitioner under section 143(1) of the act and hence, the delay was not condoned. ..... according to the petitioner, the petitioner had not received any intimation under section 143(1) of the act regarding the refund claim of the petitioner and as such, because a period of twelve months had elapsed from the date of the filing of the return, he consulted a tax practitioner for the possible course of action. ..... in the said case, the petitioner was assessed under section 143(3) of the act on the basis of the return of income submitted by the petitioner. .....