Court : Allahabad
..... were non-excisable goods in view of note 1 of chapter 54 of the schedule of central excise tariff act (the tariff act). 6. the government of india, ministry of finance issued instructions dated 29.06.2010 under section 37-b of the act. under the instructions, certain goods were explained to be excisable goods. in pursuance of these instructions, the ..... was passed on the next date. the petitioner's goods were earlier held to be non-excisable by the tribunal. the instructions may be issued under section 37-b of the act but it is doubtful if they can nullify a judgement though principles of res-judicata do not apply in taxing statutes. in our opinion, it is ..... any excise duty is leviable on the same. the petitioner has also been filing returns showing them as non-excisable goods. 3. a notice under section 11-a of the central excise act (the act) was issued to the petitioner for charging excise duty on the same. the petitioner filed its reply, which was decided against the petitioner. an appeal .....
Tag this Judgment!Court : Allahabad
..... of the said clause is not warranted at this stage in view of the conclusions drawn hereinabove. 35. down in the explanation appended to section 16-a (7) of the u.p. intermediate education act, 1921, it has been found as a matter of fact that the committee of management of mr. sukhvir singh was throughout in effective ..... mr. sukhvir singh. the control of the said committee was interfered with by imposing restrictions on the finances of the institution, which was removed by the stay order dated 17.08.2006 in civil misc. writ petition no. 43218 of 2006. the committee therefore continued to operate the accounts throughout. thus, the said committee was in effective control ..... direction for appointment of authorized controller was set aside by a division bench on 18.05.2006. 4. the joint director of education passed an order on 3rd june, 2006 interfering with the rights of the management of the institution to operate the finances on a complaint of one mr. tara chandra, who is the petitioner no. 2 .....
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..... on the reasons recorded by the ao, then the notice could be issued by the ao. 41. the aforesaid intention is clear from the explanation to section 151 of the act. it was inserted by the finance act, 2008 with effect from 1.10.1998. this further clarifies that the joint commissioner or the chief commissioner as the case may be should be satisfied ..... 1998-99 was issued on 15.10.2003 within six years. this is not hit by the time limit under section 149 of the act. 31. the notice for the ay 1989-90 up to year 1994-95 were issued on 1.5.2006. these notices undoubtedly are beyond six years. however, time limit in the notice for these years or for that ..... , the final order may not be passed. 15. during pendency of the first wp, the notices dated 1.5.2006 were issued for the ay 1989-90 to 94-95. the petitioner filed her return for the years on 16.6.2006 showing nil income. 16. the petitioner also applied for the reasons for issuing notices for the aforesaid years. the reasons .....
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..... 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 section 143, 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 re-computation as specified in sub-section (2) of section 153, every such notice referred to ..... and perused the contents of the writ petition and the counter affidavit. 6. it would be appropriate to re-produce the relevant provisions of the act. section 147 of the act reads as follows: 7. if the assessing officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, .....
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..... 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 section 143, 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 ..... decision of this court in civil misc. writ petition no. 1057 of 2006 smt. raj rani gulati, kanpur nagar v. union of india and another, decided on 3.5.2010. on the issue that the proceeding under section 148 read with section 147 of the act cannot be initiated on account of change of opinion, he relied upon .....
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..... of a degree college affiliated to a university are governed by the government order dated 24.12.1983. the aforesaid government order is in consonance with section 33 of the act quoted herein above. 15. there is hardly any ambiguity either in the statutory provision or in the government order to spell out the conferment of any ..... other post retiral benefits. the petition as framed, prays for issuance of a writ of certiorari for quashing the order dated 10th january, 2005 passed by the finance controller higher education directorate intimating the principal of the institution that the petitioner's pensionary benefits have been calculated on the basis of his services rendered within the ..... hari om agrawal v. state of u.p. and others, decided on 31.8.2004. (vi)writ petition no. 45957 of 2006, harish kumar sharma v. director of education and others, decided on 24.8.2006. 2. the controversy appears to have arisen in the background that the petitioner dr. a.p. paliwal initially served as an upper .....
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..... a college established and administered by a minority, or a college exclusively maintained by the state government or a college running self finance course as defined in clause (18) of section 2 of up state universities act, 1973. 9. in writ petition no. 57173 of 2009 the petitioner has prayed for directions to quash the order dated 8 ..... and appointment on the posts of lecturers and principal which became vacant after the retirement of the then incumbent on attaining the age of superannuation on 30.6.2006. accordingly the directorate of higher education notified the vacancy of principal to the commission which was advertised as p.g. principal under advertisement no. 39. the ..... in the directorate of higher education, u.p. 16. the judgements cited by the petitioner namely, vinay kumar (dr.) vs. director of education (higher) allahabad and others (2006) 1 uplbec 3341 (full bench) and pradeep kumar arora and another vs. state of up and others 2007 (5) awc 4731, have no application to the facts of .....
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..... written down value has no relevance and the cost of plant & machinery would be calculated in accordance to section 43(3) of the finance act and, therefore, whether the petitioner has claimed less depreciation or higher depreciation in the year under consideration, in which the exemption is available, has no ..... coincidently the year when the assessee was liable to tax after completing 10 years of the exemption. he submitted that section 43-a of the finance act has been inserted to remove the anomaly in claiming the depreciation.. now, to arrive to a cost of plant & machinery for claiming depreciation, the ..... the preceding and subsequent year and the same has always been allowed and the income of the assessee has been exempted under section 10-a of the act. he further submitted that by the finance act, 2002 section 43-a has been inserted with effect from 1.4.2003, which is applicable to the assessment year 2003-04, .....
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..... , meerut allowed the appeal vide order dated 8.5.2002 quashing the order dated 15.12.1999 passed by additional district magistrate (finance and revenue), bulandshahr under sections 154, 166 and 167 of the u.p.z.a. & l.r. act and thus the order dated 8.5.2002 passed by commissioner in appeal became final as the same was never challenged by ..... of 2002 in the court of district judge, patiala and ultimately the said appeal was also dismissed as withdrawn vide order dated 29.12.2002. an order dated 1.8.2006 was also passed by chief judicial magistrate, gautam budh nagar in case no.23 of 2003 (ujjagir singh v. sadha singh and others). 45. in view of material on ..... dated 8.5.2002 by holding that the proceedings initiated against harnam kaur and others under sections 154, 166 and 167 of u.p.z.a. & l.r. act were vitiated as those were found contrary to the provisions of the act. the order dated 13.12.2006 was passed at the instance of some persons, who were claiming themselves to be successors of .....
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..... counsel for the respondent.2. the present appeal was admitted on the following substantial questions of law:-"(a) whether explanation 1(i)(e) of section 2(42a) of the income tax act, which has been inserted by the finance act, 1994 and has been brought into effect from 01.04.1995, can be applied to the facts and circumstances of the present case retrospectively ..... light of the fact that no method for computation of "cost of acquisition" of a rights option was prescribed in the income tax act prior to the insertion of section 55(2)(aa)(ii) of the income tax act by the finance act, 1994 brought into effect from 01.04.1995.(c) whether the period of holding of a rights option can be reckoned from .....
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