Court : Punjab and Haryana
Reported in : 1998CriLJ1837
..... joint secretary i.e. detaining authority; (vi) further, the petitioners made a representation to the central government under section 11 of the cofeposa act addressed to secretary, government of india, ministry of finance, which has been considered by the joint secretary (cofeposa). the representation was not addressed to the joint secretary, cofeposa ..... 22-2-1996 by this court. 3. the joint secretary to government of india, ministry of finance passed the detention order dated 11-3-1996 against these petitioners under section 3(1) of the cofeposa act. on 12-3-1997 the petitioners appeared before the chief judicial magistrate, jalandhar, moved an application ..... representation was not addressed to the joint secretary cofeposa, the second-respondent, but was addressed to the secretary of government of india under section 11 of the cofeposa act. no communication regarding consideration of the representation dated 17-3-1997 by the central government was received. 5. the petitioners were informed .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1966]18STC320(P& H)
..... , remains to be decided is whether or not the chief commissioner has any such powers to review under the statute. the power to review is contained in section 20, sub-section (4), of the bengal finance (sales tax) act, 1941, which is as under:-subject to such rules as may be prescribed, any assessment made or order passed under this ..... , therefore, not liable to pay sales tax on their building contract activities. the revenue applied to the chief commissioner under section 20(4) of the bengal finance (sales tax) act, 1941, for review of the decision dated 22nd november, 1956, and by his order dated 7th october, 1957, the chief commissioner held that he had inherent powers ..... act or the rules made thereunder by any person appointed under section 3 may be reviewed by the person passing it upon application or of his own motion.5. it is said .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1986)57CTR(P& H)212; [1986]160ITR456(P& H)
..... of the same and that the disputed amount is a revenue receipt. both the aforesaid decided cases relate to the law as it prevailed before the amendment made by the finance act 5 of 1964 which was materially different after the aforesaid amendment. the aforesaid decisions were based on the supreme court judgment in cit v. anwar ali : [1970]76itr696 ..... which we are concerned in this case, section 271(1)(c) of the act has to be seen, it will be seen in the light of the law as would be applicable to that year. it is not disputed before us that for the assessment year 1971-72, the amendment made by the finance act no. 5 of 1964 would be ..... not genuine. accordingly, he treated the sum of rs. 6,00,000 as the assessee's income from undisclosed sources. simultaneously, he initiated penalty proceedings under section 271(1)(c) of the act. against the assessment of the income-tax officer in the assessment proceedings, the assessee took the matter in appeal and the appellate assistant commissioner, on an .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2006(203)ELT187(P& H)
..... had been discharging liability to pay central excise duty as per actual production and after availing modvat credit on inputs and capital goods.3. section 3a was inserted in the act by finance act no. 2 with effect from 1-9-1997, which provided for levy of excise duty by determining capacity of production of notified goods. ..... , since the issue is pending consideration before the tribunal, we refrain from going into the said question.13. as regards the issue of validity of section 3a of the act and rules and notifications issued thereunder, we do not consider it necessary to issue notice to the respondents in view of binding judicial precedents available.14. ..... be no arbitrariness or discrimination. even the submission of the learned counsel that in supreme steels' case (supra), plea of challenge to the vires of section 3a of the act was not pressed since by that time the provision stood dropped from statute book, does not carry any weight since the arguments being raised by the petitioner .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1990]181ITR473(P& H)
..... ., while upholding the validity of sub-rule (3) of rule 19a of the income-tax rules, 1962, and the amended provisions of sub-section (1) of section 80j, vide finance (no. 2) act, 1980, incorporating rule 19a in the section with retrospective effect from 1st april, held as under (at p. 358) :'we are, therefore, of the view that rule 19a in ..... on the view taken by us, rule 19a did not suffer from any infirmity and was valid in its entirety, the finance (no, 2) act of 1980 in so far as it amended section 80j by incorporating rule 19a in the section with retrospective effect from 1st april, 1972, was merely clarificatory in nature and must, accordingly, be held to be valid ..... then went up in appeal before the tribunal. the tribunal ultimately held that the liabilities be not deducted while computing the capital employed for the purpose of section 80j of the act, and an average value of the assets be taken during the year instead of the value of the assets and liabilities as on the first day of .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2010)228CTR(P& H)396; [2009]185TAXMAN398(Punj& Har)
..... revenue. we are in respectful agreement with the view taken by the allahabad high court in gyan chand case (supra). the object of inserting clause (9) in section 171 by finance act in pursuance of finance bill no. 2 of 1980 was to do away with the concept of partial partition after december 31, 1978. while considering the validity and background of this provision ..... adarsh kumar goel, j.1. the revenue has preferred this appeal under section 260a of the income-tax act, 1961 (for short, 'the act') against the order dated 12.10.2007 passed by the income tax appellate tribunal, delhi bench 'a' new delhi in ita no. 2908/del/2003 for assessment year 1999-2000, proposing to raise the following substantial questions .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)196CTR(P& H)623; [2005]278ITR262(P& H)
..... (22) or clause (22a) or clause (23) or clause (23aa) or clause (23c) of section 10 of the act.13. clause (vi) of sub-section (5) of section 80g, with which we are concerned in the present case, was inserted w.e.f. 1st oct., 1991 by the finance (no. 2) act of 1991. it requires that in relation to donations made after 31st march, 1992 ..... , the institution or fund has to be approved by the cit in accordance with the rules made in this behalf. simultaneously, rule 11aa was inserted in the rules. under the proviso, approval under the section can be for more than .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 2004(174)ELT315(P& H)
..... no. 243. during the pendency of the appeals, the assessee made a declaration under the kar vivadh samadhan scheme (for short 'the kvss') by filing a declaration under section 89 of the finance (no. 2) act, 1998 in respect of disputed demand of rs. 12,51,783/-. on the basis of the same, the designated authority issued certificate dated 6-11-1998 under ..... section 92 of the finance (no. 2) act, 1998.3. the assessee's appeal before the tribunal was disposed of vide order dated 4-1-1999. the tribunal took note of the statement of the counsel ..... respect of be no. 243 dated 19-9-1994 and, therefore, it was proposed to demand duty of rs. 12,51,783/- on account of short levy under section 28 of the customs act, 1962.(ii) another show cause notice dated 22-8-1995 was issued in respect of be no. 82 dated 26-5-1994 alleging misdeclaration of description of goods .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [2000]246ITR489(P& H)
..... of such delay. at any rate whatever lacuna was there in the provisions of ss. 44ab or section 271b has since been plugged by the legislature by virtue of amendments made in ss. 44ab and 271b vide the finance act, 1995. in section 44ab a further obligation has been cast on an assessee who is required to obtain the accounts audited ..... under that provision, to also furnish the audit report to the ao before the specified date. similarly section 271b has also been amended so as to cover the ..... of income on 31st december, 1990, which was accompanied by the audit report, dated. 28th october, 1990, obtained by it under section 44ab of the act. the ao levied the penalty under section 271b of the act on the ground that the assessee had failed to file the return along with the audit report on or before the specified date which .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1989)80CTR(P& H)28; [1989]178ITR474(P& H)
..... with the assessee-firm on behalf of the hindu undivided family has to be considered as capital borrowing on partial partition or not.6. sub-section (9) was inserted in section 171 of the act by the finance act (no. 2) of 1980, with effect from april 1,1980. the assessment year in question is 1980-81, and it is beyond the ..... pale of controversy that sub-section (9) of section 171 of the act was in force during that year. sub-sections (1) to (8) of section 171 of the act provide for the ..... made by the three hindu undivided families amongst its coparceners, when partial partition is to be ignored, which in terms of clause (a) of sub-section (9) of section 171 of the act has to be considered as null and void. the necessary incident of ignoring the partial partition would be that the investment made by the three hindu undivided .....
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