Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC725Tri(Delhi)
..... act, 1980 that the provisions of the act were amended so as to provide an entirely different set of forum for appeals, and for the first time, two stages of appeals were created, in certain cases, as covered by section 35 and then section 35b, but that right accrued to the subject only with effect from 11-10-1982, which was "the appointed date", for the purposes of the ..... argument that section 36 having provided definitions, for the purpose of chapter via, which deals with appeals ; failure to define 'collector' or 'additional collector' therein would mean that there was no intention to include 'additional collector', in the term 'collector', because it is apparent that the definitions, as contained in section 36, have a limited purpose and were occasioned by introduction of some new terms, in the amending act by means of finance (no ..... the position that emerges from this situation thus is that salt commissioner is not at all a functionary, to be taken into any reckoning, by the department of revenue, ministry of finance and we cannot persuade ourselves in holding that the central government would have indulged in a futile exercise by way of subordinate legislation, by undertaking to issue this notification ; which would be ..... say so, because we cannot be oblivious of the fact that this notification has been issued by the department of revenue, ministry of finance, who are only administering central excise laws, and the rules, so much so that the salt commissioner is not even within their .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2003)(88)ECC239
..... by the respondent-assessee is that after the amendment by finance act, 2001 the language of sub-section (3) of section 35-a is comparable to sub-section (1) of section 35, as it stood before the amendment by finance act, 1980. ..... above amendment the power of remand which had been granted to the commissioner (appeals) specifically by finance act, 1980 was taken ..... finance act, 1980 chapter iv-a was introduced and the procedure in appeal was brought under section ..... hand, the learned dr would contend that when a specific power given under the statute was taken away be way of amendment in finance act 4/2001 one cannot go back to the meaning given to section 35 of the central excise or 128(2) of the customs act by the court as it would be against the legislature's intention. ..... (98) elt 584 before introducing specific provision giving power of remand in the year 1982 can be given to the present section after the amendment under the finance act, 2001 which came into force on 11.5.2001. ..... for consideration by the larger bench is whether commissioner (appeals) does have jurisdiction to remand the appeal before him after the amendment of section 35a by the finance act, 2001 w.e.f. ..... officer ernakulam, air 1981 sc 1922 the apex court took the view that the speech made by the finance minister while moving the amendment introducing section 52(2) of the income tax act by way of adding sub-section (2) was extremely relevant as it throws considerable light on the object and purpose of enactment of 52(2). .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)LC396Tri(Delhi)
..... contention raised by the respondent-assessee is that after the amendment by finance act, 2001 the language of sub-section (3) of section 35a is comparable to sub-section (1) of section 35, as it stood before the amendment by finance act, 1980. ..... the above amendment the power of remand which had been granted to the commissioner (appeals) specifically by finance act 1980 was taken away ..... the finance act, 1980 chapter iva was introduced and the procedure in appeal was brought under section 35a. ..... the other hand, the learned dr would contend that when a specific power given under the statute was taken away by way of amendment in finance act, (14 of 2001) one cannot go back to the meaning given to section 35 of the central excise or 128(2) of the customs act by the court as it would be against the legislature's intention. ..... introducing specific provision giving power of remand in the year 1982 can be given to the present section after the amendment under the finance act, 2001 which came into force on 11-5-2001. ..... referred for consideration by the larger bench is whether commissioner (appeals) does have jurisdiction to remand the appeal before him after the amendment to section 35a by the finance act, 2001 w.e.f. ..... ) 1922 the apex court took the view that the speech made by the finance minister while moving the amendment introducing section 52(2) of the income tax act by way of adding sub-section (2) was extremely relevant as it throws considerable light on the object and purpose of enactment .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1983)6ITD575(Delhi)
..... of the assessee, in later assessment years, namely, 1977-78 and 1978-79, the commissioner (appeals) has held that the assessee was not an industrial company for the purposes of concession in the rate of tax under the finance act.however, the assessee's claim for being treated as an industrial undertaking under sections 80j and 80hh of the act was accepted by the commissioner (appeals) in both the years. ..... main points involved in these appeals are common and they relate to the assessee's claim for being treated as an industrial company as defined in section 2(9)(c) of the finance act, 1976 (similar in other years finance acts) and the claim of the assessee for relief under section 80j of the income tax act, 1961 ('the act'). ..... bafna of madras, stating that the company has a claim under the wealth-tax act and they have no material pending regarding the treatment of the company as an industrial company under the finance act or regarding the claim under section 80j. ..... contended that the definition in section 45(d) of the wealth-tax-act was very close to the definition given in the finance act. ..... in case, the relief under section 80j is to be worked out, the provisions of section 80j as in force in the relevant assessment years should be taken into consideration having regard to the retrospective amendment of that section as well as any decision which may be pronounced by the supreme court on this question. 5 ..... 2) act, 1980. ..... cit [1980] 122 itr 197 (cal.) ..... [1980] 126 itr ..... [1980) 121 itr 212 ( .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1985)13ITD191(Ahd.)
..... . (4) that the amendment which has been made in section 171 by inserting a new proviso to sub-section (9) is made by the finance act, 1980 with effect from 1-4-1980, which has been made applicable from retrospective date and is not free from challenging before ..... . as all the three partial partitions of 29-9-1979, 3-10-1979, and 4-10-1979 have not been recognised by the income-tax officer principally because of sub-section (9) of section 171 of the income-tax act, 1961, the income-tax officer appears to have made a mistake in not assessing the entire share income from the above firms, namely, 32 per cent, 35 per cent and 39 ..... in view of the facts stated above and in view of the amendment made to section 171, which came into existence from 31-12-1978, the partial partitions made by the assessee on 29-9-1979, 4-10-1979 and 3-10-1979 between the members of the huf and separate members are not recognised ..... . according to clause (b) of sub-section (9) of section 171, as per the amendment made, the family will continue to be liable to be taxed as 'huf' as if partial partition has taken ..... according to clause (b) of sub-section (9) of section 171, as per the amendment made, the family will continue to be liable to be taxed as 'huf' as if no partial partition has taken place ..... . however, in view of the specific provisions contained in sub-section (9) of section 171, such partial partition is not recognised under the act and the huf continues to be the same as if no partial partition had .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (1986)18ITD114(Mad.)
..... 2) act, 1980 also specified the dates on which they came into force, namely, 1-4-1971 and 1-4-1981 (by the finance act, 1980) and, therefore ..... total income is, the second is to delineate the steps by which the income-tax levied at the rates laid down by the annual finance act is to be collected by the exchequer.both sets of provisions provide the machinery for realising the charge contemplated in the charging section s and in that sense form the machinery for carrying out the purpose of the income-tax act but the two sets of provisions are qualitatively different. ..... (3) the finance act, 1975, regarding the proviso to section 32(1)(ii) - ..... act, 1980, specifying a date with regard to section 32(1)(iia)-[1980] ..... was the insertion of clause (vi) in sub- section (1) of section 32 by section 3 of the direct taxes (amendment) act, 1974 giving additional depreciation on plant and machinery ..... these appeals have been posted before this bench for considering the following question : whether depreciation as per income-tax (fourth amendment) rules, 1983 is to be allowed in all cases which were pending on 2-4-1983 irrespective of the assessment year involved or is to be allowed only in 1984-85 and subsequent assessment years [in view of the divergent views of the ..... of sub- section (1a) in section 32 by section 5 of the taxation laws (amendment) act, 1970. ..... direct taxes (amendment) act, 1974 regarding section 32-[1974] ..... : (i) the taxation laws (amendment) act, 1970 regarding section 32 (1 a)-[1971] 79 .....
Tag this Judgment!Court : Allahabad
Reported in : [2005]142TAXMAN194(All)
..... on the facts and in the circumstances of the case, the tribunal was legally, correctin holding that the amended section 20a of the wealth tax act, inserted by the finance (no. ..... further appeal, the tribunal allowed the claim of the assessee and held that partial pailition effected on 25-1-1979 should be given recognition as the amendment made by section 20a of the act was applied only for the assessment year 1980-81.3. ..... taken place afterthe 31-12-1978, among the members of a hindu undivided family hitherto assessed as undivided,(a) no claim that such partial partition has taken place shall inquired into under sub-section (2) and no finding shall be recorded under sub-section (3) that such partial partition had taken place and any finding recorded under sub-section (3) to that effect whether before or after the 18th day of june, 1980, being the date of introductionof the finance (no. ..... even if section 20a is introduced with effect from 1-4-1980, it would not make any difference as language of section 20a is very clear and unambiguous and has to be given full ..... 2) act, 1980 would not be applicable to the assessment year ..... 2) act, 1980 with effect from 1-4-1980 a partial partition which has taken place after 31-12-1978 has not been recognized and the hindu undivided family would continue to be assessed under the act as no such partial partition had taken ..... any such finding is recorded under subsection (3) whether before or after 18-6-1980, being the date of introduction of the finance (no. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1983)6ITD225(Kol.)
..... further stated by the standing counsel that section 80m was retrospectively amended by introduction of sections 80aa and 80ab of the act from 1-4-1968 and 1-4-1981.therefore, even otherwise, the deduction was not available to the assessee because deduction under section 80m was amended with retrospective effect. ..... the purview of the taxation.if it is deducted from the total loss, loss incurred is not allowed.the assessee claimed only the actual loss which it incurred on the opening of the branches under section 16(5), and, therefore, the conclusion of the commissioner (appeals) on this point was fair and he rightly rejected the application of the iac for the enhancement of the income. ..... the assessing officer could not have foreseen that at a much later date, the section would be amended retrospectively, empowering the ito to correct the assessment which was in accordance with the decision of the high court under which ..... 207/10/73 it(a-ii), dated 16-4-1973 written by the under secretary of the board to the income-tax adviser and ex-officio deputy secretary, finance department, haryana civil secretariat in which it had been indicated that the board is of the view that the amounts kept in suspense account under the heads interest, ..... 2) act, 1980, with retrospective effect from 1-4-1968 ..... case (supra) was delivered on 22/23-12-1980, whereas the decision in raigharh jute ..... cit [1980] 121 itr 89 ..... 1980 edn ..... [1980] 125 itr ..... ) of 1980 and it ..... [1980] 124 itr ..... ) of 1980 and it ..... [1980] 126 itr 679, 682 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1985)12ITD647(Kol.)
..... not in force on 1-4-1946 and that the liability of the company had to be determined as on 1-4-1946, when the finance act, 1946 came into force.the above finding of the bombay high court was approved by their lordships of the hon'ble supreme court, who pointed out, inter alia, that the fourth proviso to section 10(2)(vii), inserted by the amendment act, which came into force in may 1946, was not retrospective and was not in force on 1-4-1946 ..... ratio of the aforementioned decision of the hon'ble supreme court would, in our opinion, squarely cover the facts of the present case and based on the above ratio, we have no alternative but to hold that the amendment to the substantive law, which was brought into effect from 24-7-1980, could not be made applicable to the assessment for the assessment year 1980-81, as the assessment for that year would be governed by the law as it obtained ..... applying the above principle to the facts of the present case, we find that there is no user of the machinery in question in the accounting period corresponding to the assessment year 1980-81 and, therefore, the question of granting depreciation on the asset in accordance with the amendment brought into effect on 24-7-1980 would not arise.9. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1990)32ITD421(Mum.)
..... 80aa, which was, to repeat, made retrospective in effect as from 1-4-1968 and section 80ab, which was made prospective in effect as from 1-4-1981 by the same finance (no.2) act, 1980.their lordships quoted extensively from the finance minister's address to the parliament at the time of introduction of finance (no.2) bill and concludingly the high court observed that, 'interpretation of a statutory provision is always a question of law on which reasons stated by the mover of the amendment can only be used as an aid in interpretation if we think, as 1 do in the ..... 2) act, 1980, section 80aa was made retrospective in effect as from 1-4-1968 whereas section 80ab was made to operate prospectively, i.e. ..... . 2) act, 1980 inserted by insertion section 80aa and it was made retrospective in effect as from 1-4-1968, section 80ab by the same enactment was made prospective in effect as from 1-4-1981 ..... .in view of the above reasoning, the learned commissioner of income-tax (appeals) in relation to assessment years 1979-80 and 1980-81 upheld the disallowance made by the iac (assessment) but at the same time directed him to abide by the decision of central board of direct taxes on the point under consideration and further to take recourse to section 154 of the act, if need be, and if and when the decision of the central board of direct taxes on the above point is available ..... . 2) act, 1980, provides that the deduction under section 80mm should be worked out with reference to net income .....
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