Judgment Search Results Home > Cases Phrase: finance act 2005 section 18 amendment of section 54ed Court: kolkata Page 1 of about 98 results (0.096 seconds)

Commissioner of C. Ex. and Cus. Vs. Gupta Steels Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

..... i find that prior to amendments made in section 35b of the central excise act, 1944 by the finance act, 2005 w.e.f. ..... prior to the amendment of the section by the finance act, 2005, the jurisdictional commissioner could authorize filing such an appeal if he was of the opinion that the order of the commissioner (appeals) was not legal or proper. ..... however, the proposal was modified and ultimately the finance act, 2005 provided for authorization by a committee of two commissioners. ..... though the notes on clauses to the finance act, 2005 and the absence of any parliamentary debate on this change do not throw any further light, the change itself indicates that the earlier provision enabling the jurisdictional commissioner of the same rank examining the ..... the appeals filed by the revenue on the following grounds: (i) the authorization to file the present appeals has been signed by only one commissioner and not by a committee of two commissioners as required under sub-section (2) of section 35b of the central excise act, 1944 and therefore the said authorization is not valid, and hence the appeals should be dismissed; (ii) the commissioner, who has signed the authorization, has not applied his mind to come to a conclusion ..... in the finance bill, 2005, this provision was proposed to be amended providing for authorization to file an appeal by a committee of two chief commissioners. .....

Commissioner of Customs (Port) Vs. Goel Airshrienk (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)(122)ECC248

..... central excise act, 1944 prior to its amendment by section 79 of the finance act, 2005 at the relevant point of time read as follows: (2) the commissioner of central excise may, if he is of opinion that order passed by the appellate commissioner of central excise under section 35, as it stood immediately before the appointed day, or the commissioner (appeals) under section 35a, is not legal or proper, direct any central excise officer authorised by him in this behalf (hereafter in this chapter referred to as the ..... along with other similar appeals to hear on the preliminiary question as to whether prior to the amendment made in 2005 to section 35b(2) of central excise act, 1944 and similar provision under the customs act, 1962, the commissioner himself can file appeals against the orders of the commissioner (appeals) or ..... similar provision as that was existing under section 129a(2) of the customs act, 1962 at the relevant point of time before its amendment in 2005 read as follows: (2) the commissioner of customs may, if he is of opinion that an order passed by the appellate commissioner of customs under section 128, as it stood immediately before the appointed day, or by the commissioner (appeals) under section 128a, is not legal or proper, direct the proper officer to appeal to his behalf to ..... which held that appeal having been filed by commissioner himself, sub-section (2) of section 129a of the customs act, 1962 is not attracted and recording of satisfaction of the commissioner .....

Piu Ghosh Vs. Deputy Commissioner of Income Tax, Circle52 and Ors.

Court : Kolkata

..... formulated on 12th august, 2009 when the appeal was admitted reads as follows : whether the tribunal below substantially erred in law in applying provision of section 40(a)(ia) of the income tax act, 1961 in the present case pertaining to assessment year 2005-06 when the provisions were substituted by the finance act, 2004 with effect from april 1,2005 ?. ..... section 11 of the finance act by which clause (ia) was added to section 40 of the income tax act does not provide that the same was to become effective from the assessment year 2005 ..... he has not been able to point out as to how could the assessee have come to know that the omission to deduct tax from any payment made to a contractor shall become not deductible under section 40 before the finance act 2004 got presidential assent on 10th september, 2004. ..... was added to section 40 by section 11 of the aforesaid finance act of 2004. ..... and such tax has not been deducted or, after deduction, has not been paid during the previous year, or in the subsequent year before the expiry of the time prescribed under sub-section (1) of section 200: the question for consideration is whether, a sum of rs.4,30,386/- paid by the assessee to a contractor, during the previous year ended on 31st march ..... mr.bharadwaj, learned advocate appearing for the assessee/appellant submitted that sub-section 2 of section 1 of the amendment act provides that the law shall be deemed to have come into force on 1st april, 2004 except as ..... by the amendment cash assistance was .....

C.i.T. Kolkata Iv Vs. Shyamal Kumar Parui

Court : Kolkata

..... (2004) 268 itr498(cal) is prior to the amendment made by the finance act, 2003 inasmuch as 2nd proviso to section 43b has been omitted by the finance act, 2003. ..... ms.s.das de, advocate the court : this appeal has been preferred under section 260a of the income tax act, 1961 from the order dated 13th june, 2005 passed by the income tax appellate tribunal d bench, kolkata in ita no.2147/kol/2004 for the assessment year 2001-2002 on the following questions: i) whether on the facts and in the circumstances of the ..... (2005) 92 itd1(del) has again held at page 2 (sheet) note that as per the amendment provisions of section 43b, the payments made by the employer towards contribution to pf, esi, gratuity, superannuation and other welfare funds are allowable if the same are paid before filing the return of income and necessary ..... case, the tribunal was justified in deleting the addition of rs.35,268/- and rs.5,89,024/- made under section 43b on account of delayed payment of provident fund ..... order sheet in the high court at calcutta special jurisdiction (income tax) original side ita no.451 of 2005 c.i.t.kolkata iv versus shyamal kumar parui before: the hon'ble justice soumitra pal the hon'ble justice debangsu basak date : 10th .....

SunwIn Technosolutions Pvt. Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2007)7STT109

..... five lakh seventy-nine thousand six hundred and forty-four) for the period relating to 11-9-2001 to 16-3-2005 under section 73 of the finance act, 1994, and imposed a penalty of rs. ..... the appellant imparts training to the trainees in relation to computer software.training or coaching services provided to any person by a commercial training or coaching centre are taxable under sub-clause (zzc) of clause (105) of section 65 of the finance act, 1994 read with clauses (26) and (27) thereof.4.1 under notification no. ..... on the appellant to register his company under section 69 of the finance act, 1994. ..... thousand) under section 77 of the finance act, 1994.4. ..... this is an application under section 35 of the service tax act, 1944 (sic) [central excise act], filed by the appellants to waive the pre-deposit of the service tax, interest and penally demanded and to grant ..... counsel for the appellant, the insertion of the proviso in the above-referred notification with effect from 16-6-2005, shows that the services rendered by the appellant were hilly exempted. ..... of the said amendment, clause (ii) ..... which was amended by notification ..... the amendment is not clarificatory in nature, as held ..... notification was amended by notification ..... inserted, which reads as follows : (iii) 'computer training institute' means a commercial training or coaching center which provides coaching or training relating to computer software or hardware.4.2 it is the submission of the appellant that prior to 16-6-2005 when notification no. .....

Sulakshana Trade Holdings Ltd and Anr Vs. Income Tax officer,ward5(1) ...

Court : Kolkata

..... the period commencing on the 1st day of october, 1991 and ending on the 30th day of september, 2005 in response to a notice served under this section, and [b].subsequently a notice has been served under sub-section [2].of section 143 after the expiry of twelve months specified in the proviso to sub-section [2].of section143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 [20 of 2002].but before the expiry of the time limit for making the assessment, reassessment or recomputation ..... as specified in sub- section [2].of section 153, every such notice referred to in this clause shall be deemed to be a valid notice: provided further that in a case [a].where a return has been furnished during the period commencing on the 1st day of october, 1991 and ending on the 30th day of september, 2005 .....

Simplex Infrastructures Ltd. Vs. Commissioner of Service Tax, Kolkata

Court : Kolkata

..... s choice reported in 2014 (36) str10 wherein the karnataka high court upheld the decision of the tribunal cancelling the show cause notice issued on 10th september, 2004 under section 73 (1) of the finance act, 1994 as it stood prior to the amendment for a period prior to the amendment as the show cause notice should have been issued under the amended provision and not under the old provision. ..... it is a cera case, the revised draft scn was prepared on the basis of available records covering the period october, 2000 to march 2005 (april 2000 to september 2000 is time barred) and was forwarded for the commissioners consideration please. ..... time frame common to the said two notices is only for the period 19th december, 2004 to 31st march, 2005 which forms only a small part of the period of show cause notice dated 21st april, 2006. ..... instituted an enquiry against the petitioner by way of issuing summons dated 20th september, 2005 which was responded to by the petitioner by its reply dated 28th september, 2005 again categorically stating that it did not fall under consolidating engineering service. ..... issued a show cause notice dated 7th september, 2009 covering the period 10th september, 2004 to 15th june, 2005 and, further, passed an order dated 15th february, 2012 pursuant to such show cause notice. ..... the said summons was replied to by the petitioner by its letter dated 28th september, 2005 by referring to its earlier reply dated 19th may, 2004 stating that the petitioner does not render .....

Exide Industries Limited and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : 2007CriLJ206,[2007]292ITR470(Cal)

..... was entitled to have deduction not only in the year in which it was actually paid but also for the years when provision was made.the grounds on which the vires of the said section were challenged by the appellant are as follows:(i) section 43b was introduced by the finance act, 1983, w.e.f. 1st april, 1984 for the purpose of preventing the attempt of the assessee to get deduction on the unpaid statutory liability instead of discharging the same ..... . the objects and reasons as disclosed by the finance act, 1983, for enacting section 43b are quoted below:59 ..... (ii) assuming the legislature was entitled to bring clause (f) by way of amendment by incorporating the same within the ambit of section 43b such amendment is ultra vires the act in absence of non-disclosure of the objects ..... . we do not have any reason for disagreement on such issue provided the subject amendment could be termed as in furtherance to widen the scope of the original section on the identical objects and reasons as disclosed at the time of enacting the original provision ..... .(ii) the amendment of the sub-section was for enlarging the scope of the original section and as such the same would not be available for ..... his lordship dismissed the writ petition, inter alia, holding as follows:(i) legislature was not required to disclose objects and reasons for amendment of the original enactment and the object for which the original section was enacted would be applicable for the amendment too ..... . 13th april, 2005, appearing at pp .....

Magma Leasing Ltd. Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : III(2008)BC437,2007(3)CHN574

..... these are acts of different matters having different consequences and such act or amended sections for their object, purpose and operation cannot have retrospective effect.the changes brought by amendment or introduction of new provisions in the aforesaid acts are of such nature that it should have always prospective operation unless in the act by express provisions or necessary implication either the parliament or the state legislature indicated that such acts and amendments would have retrospective operation.18. ..... 1222 of 2004 and observed further that, 'thus the law laid down by the division bench in the decision of ksl industries can be summarised as under:(a) the court dealing with a complaint under section 138 of the said act of 1881 has an option to take evidence of the witnesses on the side of the prosecution as well as evidence of the accused and the defence witnesses, if any, on affidavit,(b) if the evidence of a witness is taken on affidavit, after an application is made by the ..... bhattacharjee on behalf of the respondent that amendments or statutes when introduced have prospective operation unless it is specifically mentioned in the statute or in the amending act or amending section that it would have retrospective operation. ..... budhrani finance ltd. ..... budhrani finance ltd. ..... the learned magistrate by the impugned order dated 11.4.2005 allowed the complainant to give evidence on affidavit under section 145 of the negotiable instruments act (in short the ni act). .....

Neelam Roller Flour Mills (P) Ltd. Vs. Bank of Baroda and ors.

Court : DRAT Kolkata

Reported in : I(2008)BC40

..... now, having gone through the relevant materials on record including the impugned judgment and order passed by the learned tribunal and the entire fact-situation relating to the provision of section 21 of the rddbfi act in question and having given due regard to the submissions made on behalf of the applicant-appellants, i am inclined to sustain the submissions made on behalf of the appellants and find no force in those done on behalf of the respondents.10. ..... unless such person has deposited with the appellate tribunal 75% of the amount of debt so due from him as determined by the tribunal under section 19: provided that the appellate tribunal may, for reasons to be recorded in writing, waive or reduce the amount to be deposited under this section.having had a close look at the section and the language conveying the clear meaning of the legislation, there cannot possibly be any doubting the fact that for preferring ..... by the impugned order of the tribunal dated 25th august, 2005, the sale was confirmed, sale consideration was ordered to be deposited with the registrar of the tribunal, any deposit with the application by the said maa kami finance ordered to be returned to the party, sale certificate and delivery of possession were ordered to be given to sarada cereals pvt. ..... importantly, there was an application for amendment by the bank still awaiting disposal and the tribunal fixed 5th september, 2005 for disposal of the same.6. .....