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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 ..... 14th august, 1995 is issued by the cbdt on the subject of finance act, 1995 - explanatory notes ..... 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 ..... the assessee's letter dated 6-10-1997, alongwith duly sworn affidavit of eight customers, who have given the ornaments for remaking, copy of the notice dated 8-10-1997 under section 142(1) of the income-tax act, copy of the assessee's letter dated 22-10-1997 alongwith record of personal appearance of various customers, who have already appeared before the assessing officer on 20-10-1997 on 21-10-1997 and 22-10-1997, copy of ..... 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 ..... of the parties raises preliminary issue and issues on ..... set aside and quash the impugned assessment order dated 27-11-1997 on preliminary issues as well as on merits. ..... decide the preliminary issue in favour ..... , we feel it appropriate to decide the above preliminary issue first.12. .....

Sikkim Subba Associates Vs. Union of India (Uoi) and ors.

Court : Sikkim

Reported in : [2005]276ITR456(Sikkim)

..... chapter xiv-b consisting of sections 158b to 158bh were inserted by the finance act, 1995 ..... been or might be issued will not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for or relevant to any proceeding under the indian it act, 1922 (11 of 1922), or under this act, or(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property ..... of information in his possession, has reason to believe that--(a) any person to whom a summons under sub-section (1) of section 37 of the indian it act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this act, or a notice under sub-section (4) of section 22 of the indian it act, 1922, or under sub-section (1) of section 142 of this act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced ..... associates and the persons allegedly associated with them including the petitioners were made on the basis of a preliminary draft and unsigned report of the comptroller and auditor general of india (hereinafter referred to as 'the cag') with regard to the business of lotteries of the ..... presentation of report of the committee, which may be either preliminary or final and be signed by the chairman on behalf ..... is draft, preliminary and unsigned. .....

P.v. Nidhish Vs. Kerala State Wakf Board

Court : Supreme Court of India

..... chapter i of the 1995 act deals with preliminaries like definitions, title, extent and commencement and application of this act. ..... and educational status of the muslim community of india (also known as sachar committee) in its report submitted to the prime minister on the 17th november, 2006 considered the aforementioned issue and suggested certain amendments to the act relating to women's representation, review of the composition of the central wakf council and the state wakf boards, a stringent and more effective approach to countering encroachments of waqf properties and other matters. ..... the prohibition contained in article 20(1) is that no person shall be convicted of any offence except for violation of a law in force at the time of the commission of the act charged as an offence prohibits nor shall he be subjected to a penalty greater than that which might have been inflicted under the law in force at the time of the commission of the offence. ..... repeated amendments to the 1954 act, having failed to provide effective answers to the questions that kept arising for consideration, the parliament had to bring a comprehensive legislation in the form of wakf act 1995 for better administration of wakfs and matters connected therewith or incidental thereto. ..... during the pendency of the suit, the wakf act, 1995, was amended, with effect from 01.11.2013. ..... chapter v, vi and vii regulate the registration of wakfs and maintenance of accounts thereof and the finances of the wakf board. .....

Ramesh Gobindram (Dead) Through Lrs.Vs. Sugra Humayun Mirza Wakf

Court : Supreme Court of India

..... chapter i of the 1995 act deals with preliminaries like definitions, title, extent and commencement and application of this act ..... at any time within a period of one year immediately preceding the commencement of this act, such an application may be entertained by tribunal within the period of one year from such commencement;provided further that where any such question has been heard and finally decided by a civil court in a suit instituted ..... decision of the question and the decision of the tribunal thereon shall be final: provided that -(a) in a case of the list of wakfs relating to any part of the state and published after the commencement of this act no such application shall be entertained after the expiry of one year from the date of publication of the list of wakfs; and(b) in the case of the list of wakfs to any part of the state and published ..... the purposes of this section and section 7, the expression "any person interested therein", shall, in relation to any property specified as wakf property in the list of wakfs published after the commencement of this act, shall include also every person who, though not interested in the wakf concerned, is interested in such property and to whom a reasonable opportunity had been afforded to represent his case by notice served on ..... chapter v, vi and vii regulate the registration of wakfs and maintenance of accounts thereof and the finances .....

Madan Lal Jalan and ors. Vs. Astt. Cit

Court : Allahabad

Reported in : (2004)87TTJ(All)596

..... chapter xtv-b inserted by finance act, 1995, with effect from 1-7-1995, provides ..... provides that where the assessing officer is satisfied that undisclosed income belongs to any person other than the person with respe to whom search was made under section 132 of the income tax act or whose books of account or other documents or assets were requisitioned under section 132a, then the books of account, other documents or assets seized or requisitioned sha be handed over to the ..... other person under section 158bd to determine the undisclosed income by following the procedure provided.therefore, the crux of the difference between these two provisions under chapter xiv-b is that for assessment under section 158bc, the assessing officer is not required to record his satisfaction before proceeding to determine the undisclosed income in respect of block period. ..... the learned counsel for the assessee, in rejoinder, argued that all these cases pertained to the block assessment under section 158bd of the income tax act and it is not discernible from the record or facts of the case if the assessing officer was satisfied that undisclosed income belongs to any person other than the person ..... before proceeding to decide the contention on merits, we find it appropriate to decide the preliminary objection of the learned counsel for the assessee whether in these cases the assessing officer had been satisfied as required under section 158bd ..... , where wer quashed the proceedings on this preliminary issue. 13. .....

Sukh Ram Vs. Assistant Commissioner of

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 as a result of search also can be used as evidence for computing the undisclosed income of ..... as regards the reliance placed by the assessee on the amendment made subsequently by the finance act, 2002 in the said provisions with retrospective effect from 1-7-1995, he contended that application of such amended provisions, which were not in the statute at the time of completion of assessment, would certainly cause discrimination and the same, therefore, cannot be taken into consideration at this stage ..... branch. as already discussed 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 block assessment proceedings since the ..... 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 thereby deleting the entire additions made on the basis .....

Anoop Kumar Pandey Vs. Union of India (Uoi) and ors.

Court : Allahabad

Reported in : (2003)1UPLBEC186

..... communicated an additional charge to the petitioner for instigating other staff to accept revised pay scales and not to sign salary register and, thus, violating the code of conduct in education code, chapter 6, paragraph 3(iv) which requires teachers to abide by rules and regulations of school and to show due respect to the constituted authority and to diligently carry-out instructions issued by the superior authorities. ..... of charges for violating code of conduct for sending copies of representation to higher authorities, petitioner referred to the education code, chapter iv, para 13 which provides that after fifteen days of making representation, the member of staff may file a representation directly to ..... a preliminary objection was raised by the learned counsel for the respondents that the air force school, which is governed by the bye-laws of the society registered under the societies registration act, is ..... the society and its schools are financed by welfare funds and the management of the school is also entitled to collect the fee and the donations, but this does not change the character of the society or ..... union of india, (1995) 6 scc 749, supreme court held that if punishment imposed by the disciplinary authority/appellate authority, except where it shocks the judicial conscience, in which case it can mould the relief either by ..... , (1995) 3 uplbec 1664, this court had occasion to consider whether the society and the schools are 'state within the meaning of terms under article 12 .....

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

Court : Karnataka

Reported in : [2006]146STC513(Kar)

..... only sections 2 to 77 according to chapter i-preliminary (2), were given retrospective effect from april 1, 2000. ..... 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 amendments any retrospective effect. ..... 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 oil manufactured in karnataka ..... government advocate appearing for 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. ..... but, on a closer scrutiny, it becomes clear that, till august 18, 1995, (the date of pronouncement of high court judgment), they could have and in fact collected the tax. .....

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

..... the explanatory note (para 39.2) on finance act, 1995, the cbdt in circular no. ..... 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. ..... 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 ..... at the cost of repetition we may state that chapter xiv-b does not authorise the ao to review the assessment completed unless and until there is any direct or clinching evidence to indicate that the assessee has withheld or had not disclosed any ..... 158ba, it would be abundantly clear that under chapter xiv-b, assessment could be made only in respect of the ..... the third preliminary ground on which the assessment is challenged is that the undisclosed income has been determined contrary to the provisions ..... , it was also stated therein that the provisions of chapter xiv-b are at par with the provisions of s. .....