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Darshan Singh @ Pappu @ Dodhi Vs. Joint Secretary to G.O.i., Min. of F ...

Court : Punjab and Haryana

Reported in : 1996(63)LC524(P& H)

..... 3 addressed to the secretary, government of india, ministry of finance, department of revenue, janapath bhavan, 6th floor, new delhi, on 22.5.1995, to the superintendent, central jail, patiala, who in turn forwarded the same to respondent no. ..... the right to have the representation considered by the government, is safeguarded by clause (5) of article 22 and it is independent of the consideration of the detenu's case and his representation by the advisory board under clause (4) of article 22 read with section 8(2) of the act.in the aforesaid case, the representation was received by the government on april 17, 1989. ..... the consideration by the board is an additional safeguard and not a substitute for consideration of the representation by the government. ..... it is true that no hard and fast rule can be laid down as to the measure of time taken by the appropriate authority for consideration but it has to be remembered that the government has to be vigilant in the governance of the citizens. ..... in his representation the petitioner had requested for the revocation of the detention order or in the alternative supply of documents alleged to be illegible; that the representation was submitted by the petitioner before the advisory board and the same was received along with the report of the advisory board; that an identical representation dated nil forwarded by the superintendent central jail, patiala, vide his letter dated 22.5.1995 was also received in the cofeposa .....

Komal Wazir Vs. Deputy Commissioner of Income-tax

Court : Mumbai

..... finance act, 2002 replaced/substituted the original sub-section (c) of section 158bb(1) of the act by a new sub-section (c) consisting of sub-sections (a), (b) and (ca) of the act. ..... been filed, (a) on the basis of entries as recorded in the books of account and other documents maintained in the normal course on or before the date of the search or requision where such entries result in computation of loss for any previous year falling in the block period; or (b) on the basis of entries as recorded in the books of account and other documents maintained in the normal course on or before the date of the search or requisition where ..... , learned senior counsel for the appellant points out that section 158bb of the act has been amended by finance act, 2002 with retrospective effect from 1 july 1995 as relevant is as ..... for the reason that section 158bb of the act came into the statute book as part of chapter xiv-b of the act only with effect from 1 july 1995 ..... the aforesaid amendment with retrospective effect from 1995,where the due date of filing the return has expired and no return has been filed, yet the total undisclosed income for the block period would interalia be reduced by aggregate of total income to the extent such income does not exceed the maximum amount not chargeable to tax for any previous year falling in the block period ..... counsel for the revenue submits that the benefit of retrospective amendment would not be available to the petitioners for the period prior to 1 july 1995. .....

Andhra University Parirakshana Joint Action Committee, Waltair, Visakh ...

Court : Andhra Pradesh

Reported in : 1999(1)ALD439; 1999(1)ALT366

..... section 18(2) of the act as amended by the act 13 of 1995 (for short the 'amendment act') reads as follows:'section 18(2) : a member of the executive council other than ex-officio member shall hold office during the pleasure of ..... sub-section (6) of section 18 prior to the amendment provides that the quorum for a meeting of the board of management shall be 1/3rd of the total number of members or four persons, whichever is higher and the impugned amendment substituted the same to the effect that 'the quorum for a meeting of the executive council shall be 1/3rd of the total number of members or six persons whichever ..... the amended provisions class-i members of the executive council are ex-officio members which include the vice-chancel for, the rector and nominees of the government from educationdepartment, finance and planning department and the director of higher education/commissioner of collegiate education. ..... of taw in respect of all the conventional universities and to easily establish any conventional university under the same enactment, the government have decided to enact a single law in place of six university acts and to bring all the aforesaid six universities under new law. ..... to maintain uniformity of law in respect of all the conventional universities and to easily establish any conventional university under the same enactment thought it fit for enactment of a single law in place of six university acts and to bring all the aforesaid six universities under new law. .....

Atlas Engineering Works (Pvt.) Ltd. Vs. Commissioner of Commercial Tax ...

Court : Orissa

Reported in : 2000(II)OLR401; [2000]120STC588(Orissa)

..... as held by the supreme court in the second pine chemicals' case [1995] 96 stc 355, the idea behind section 8(2-a) of the cst act is to exempt the sale/purchase of goods from the central sales tax where the sale or purchase of such goods is exempted generally under the state sales tax ..... * supplied)on a bare perusal of the aforesaid notification it would appear that sales by registered dealers of electronic goods manufactured in the state of orissa by the existing and new electronic industries, as declared by the state electronics development corporation, shall be exempt from tax subject to the conditions and exceptions mentioned therein. ..... 30-m occurring under column (1) the following entries shall be substituted and thereafter the following form 1-c shall be inserted, namely ..... the assessing officer found that the state government in the finance department had not extended the benefit of tax exemption to the petitioner on sales on ..... --in the schedule to the said notification for the entries in the columns (2) and (3) against serial ..... counsel for the department on the other hand submitted that exemption from central sales tax under section 8(2-a) of the cst act on the sale or purchase of goods is available only when sale or purchase of such goods is generally exempt under the state sales tax law and the relevant government notification being not a general exemption but a conditional one, claim for exemption is not ..... in the annual return furnished on may 14, 1987 for the year 1986-87. .....

Tedco Investment and Financial Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

..... 945 and rajnarain singh 's case (supra) was misplaced.it was further stated that the reliance on section 43d substituted by finance act, 1999 with effect from 1-4-2000 was also misplaced which is in respect of public financial institutions, scheduled banks and is not applicable to non-banking financial companies.5.8 it was argued that even previously prior to the introduction of the above section, the rbi as an apex bank has been issuing circulars as prudential norms as nbfcs. ..... party with reference to the legislature, the cit(a) was of the view that it cannot make law which can override the law made by the parliament.4.15 the cit(a) also took into consideration the newly substituted section 43d which was applicable from 2000-2001 assessment year.4.16 having thus concluded on the applicability of directions issued by the rbi, the cit(a) noting that the assessee is following mercantile system of accounting relied ..... cit [1999] 238 itr 89 special bench order of the delhi bench of the tribunal for the contention that consistency is not the only principle to be considered.new laws and new facts have to be evaluated and cannot be forgotten.6.6 attention was invited to 150 itr 520 (sc)(sic) for the contention that to perpetuate an error is not heroism. ..... ) of 1999, dated 5-2-2001 wherein vide its order relating to assessment years 1995-96 and 1996-97, the applicability of prudential norms regarding doubtful debts had been considered ..... state bank of india [1995] 213 itr 1, 81 taxman 72 (bom .....

D.D. Kuthiala Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1996)57ITD192(Chd.)

..... the amendment brought about by the finance (no.2) act, 1991 in section 4(1)(a) of the act does not stipulate for the first time that in case of inadequate consideration, gift will ..... substantive law and procedural provisions has been indicated in black's law dictionary (sixth edition, page 1203) as follows :-- as a general rule, laws which fix duties, establish rights and responsibilities among and for persons, natural or otherwise, and 'substantive laws' in character, while those which merely prescribe the manner in which such rights and responsibilities may be exercised and enforced in a court are 'procedural laws'.12 ..... it was pointed out that w.e.f.1-4-1989, the section was substituted and the new section provided that the value of gift shall be determined in the manner laid down in ..... sud submitted that section 6 of the gift-tax act dealing with the method of determination of value of gifts was substituted by the direct tax laws (amendment) act, 1989, ..... , then it would be applicable from that date but if it is of a procedural nature, then it would be considered clarificatory in character, just as the supreme court held that the definition of 'jewellery' covering gold ornaments as mentioned in explanation 1 to section 5(1)(viii) of the wealth-tax act was clarificatory in nature, so no act of superfluity or absurdity can be attributed to the legislature for making the amendment to section 4(1)(a) of the gift-tax act applicable from 1-4-1992.17. ..... chakravarty [1995] 214 itr ..... [1995] 215 .....

W.C. Shaw Pvt. Ltd. Vs. A.C.i.T.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2005)93ITD535(Kol.)

..... is pertinent to note that new chapter xiv-b containing section 158b to 158bh was introduced by the finance act'95 w.e.f.1-7-95 laying down special procedure for block assessment for search cases, where a search is initiated under section 132 or books of account or other documents or any assets are requisitioned under section 132 on or after 1st july, 1995. ..... it was further contended that the period for completing the fresh assessment in pursuance of an order under section 250 or 254 or 263 or 264 setting aside or which such order was received by the chief commissioner/commissioner to one year by the finance act'01 w.e.f.1-6-01, and as such the fresh assessment order in the present case should have been made ..... cases where a search is initiated or books of account or other documents or any assets are requisitioned after the 30th day of june, 1995, but before the 1^st day of january, 1997; (b) within two years from the end of the month in which the last of the authorizations for search under section 132 or for requisition under section 132a, as the case may be, was executed in cases where a search is initiated or books of account or other documents or any ..... -section (2a) of section 153 of the act substituted by the finance act,01 ..... cal) of 2001 has substituted the tribunal's earlier order dt.1.6.2000 only in respect to the direction given by the tribunal to compute the gross profit by applying the rate of 12% on the undisclosed profit shown by the assessee for the broken period from .....

Prime Securities Ltd. Vs. Varinder Mehta, Assistant Commissioner of In ...

Court : Mumbai

Reported in : (2009)226CTR(Bom)247; [2009]317ITR27(Bom); [2009]182TAXMAN221(Bom)

..... subsequent to the company submit-tingits return, the finance act, 1990, was enacted and section 28 of the act were amended with effect from 1-4-1967, making cash compensatory support taxable. ..... mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this act.a bare reading of this provision, makes it clear that a return of income shall not be treated as invalid merely by reason of any mistake, defect or omission in such return of income, if such return of income is in substance and effect in conformity with ..... respondent's attention was also invited to the provisions of section 292b of the act and it was submitted that in view thereof the original return must be regarded as having been substituted by the return filed on 15-10-1992. ..... a learned single judge of the calcutta high court was pleased to observe that the date for judging the question of adjustment must be the actual date of the return in the light of the law then prevailing. ..... the court held to hold otherwise would manifestly shock one's sense of justice that an act, correct at the time of doing it, should become incorrect by some new enactment. ..... cit : [1995] 212 itr 496. .....

Chem Teak Company Vs. State of Kerala and ors.

Court : Kerala

Reported in : [2003]131STC427(Ker)

..... as already noted, section 59-a of the kgst act as substituted by finance act, 2000 confers power on the commissioner of commercial taxes to decide any dispute which arises otherwise than in a proceeding before any appellate or revisional authority or in any court or tribunal, inter alia, as to whether for the purposes of the said act any activity carried out in any goods amounts to or results in the manufacture of goods. ..... thereafter section 59-a was substituted by the finance act, 2000 as per which the commissioner of commercial taxes is given power to issue clarifications. ..... 'the supreme court in the said decision defined manufacture thus :'the word 'manufacture' used as a verb is generally understood to mean as 'bringing into existence a new substance' and does not mean merely 'to produce some change in a substance', however minor in consequence the change may be. ..... 20644 of 1999 for the assessment years 1995-96 and 1996-97 will be deferred till a decision is taken as directed hereinabove.these two original petitions are disposed of as above.order on c.m.p. no. ..... the petitioner submitted applications for sales tax exemption on december 6, 1995 and for investment subsidy on december 12, 1995. ..... petitioner's application for sales tax exemption is dated december 6, 1995. ..... it is a small-scale industrial unit registered with the industries department, it started commercial production of treated rubber wood on may 29, 1995. .....

Raja Ram Kulwant Rai Vs. Assistant Commissioner of Income-tax

Court : Punjab and Haryana

Reported in : (1997)142CTR(P& H)292; [1997]227ITR187(P& H)

..... new concept for assessment in relation to searches conducted under section 132 of the act or requisition made under section 132a after june 30, 1995 ..... given in clause 32 of the notes on clauses of the finance bill, 1995 (see [1995] 212 itr 306 reads as under :' in order to make the procedure of assessment of search or requisition cases effective, it is proposed to introduce new provisions for assessment of undisclosed income detected as a result of search or ..... xiv-b was in substitution of section 132(5) with an ..... taken as the total income or loss computed in accordance with the provisions of chapter iv without giving effect to set off of brought forward losses under chapter vi or unabsorbed depreciation under sub-section (2) of section 32 ; (b) of a firm, returned income and total income assessed for each of the previous years falling within the block period shall be the income determined before allowing deduction of salary, interest, commission, bonus or remuneration by whatever name called : provided that ..... may be specified in the notice, a return in the prescribed form and verified in the same manner as a return under clause (i) of sub-section (1) of 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 purposes of proceeding under this chapter ; (b) the assessing officer shall proceed to determine the undisclosed income of the block period in the manner .....