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Commissioner of Income-tax Vs. Metal Forging (P.) Ltd.

Court : Delhi

Reported in : [2002]254ITR401(Delhi)

1. at the instance of the revenue, the following question has been referred for the opinion of this court under section 256(1) of the income-tax act, 1961 (in short 'the act'), by the income-tax appellate tribunal, delhi bench d (in short 'the tribunal') :'whether, on the facts and in the circumstances of the case, the tribunal was right in law in not directing the income-tax officer to work out the deduction under section 80j in accordance with said section as amended by section 17 of the finance (no. 2) act, 1980 ?'2. the dispute relates to the assessment year 1974-75 and while dealing with the question of deduction in terms of section 80j of the act, the tribunal referred to its earlier decision in the assessed's own case for the assessment year 1973-74 and granted the relief.3. in cit v. metal forging (p.) ltd. (i. t. r. no. 211 of 1983) one of the questions related to the application of section 80j. following the views expressed by the apex court in lohia machines ltd. v. union of india : [1985]152itr308(sc) and in view of the decision of this court, which we have given in i. t. r. no. 211 of 1983, the answer to the question referred is in the negative, in favor of the revenue and against the assessed.

Upper Ganges Sugar Mills Ltd Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(12)LC161Tri(Delhi)

..... the central excises and salt act, 1944 was amended by the finance act, 1980 and as per amended provisions of section 35b of the central excises and salt act, such appeals against the orders of the collector (appeals) are to be heard by the tribunal. ..... the provisions of section 50 of the finance (2) act, 1980 read with the 5th schedule to the act made amendments in the customs act, 1962 to provide for the appellate tribunal and for matters connected therewith which came into force from 11th october, 1982. ..... in so far as the customs act and the central excises and salt act are concerned, the amendments brought about by the finance (2) act, 1980, not only conferred jurisdiction on the tribunal to hear appeals but simultaneously took away the jurisdiction of the central government and central board of excise and customs as revisionary and appellate authority. ..... neither did the finance act (2) of 1980 confer jurisdiction on the tribunal to hear appeals, nor did it take away the revisionary power of the central government to hear appeals against orders-in-appeal passed by the first appellate authority, as in the present case, under the produce cess act. .....

Ferro Alloys Corporation Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1983)6ITD521(Delhi)

..... 2) act, 1980, insofar as the same purports to amend section 80j of the income-tax act with effect from 1st april, 1972, and from completing the said appeal and/or the assessment proceedings on any basis other than by taking into account borrowed capital in computing the 'capital employed' for the purpose of section 80j of the act and restraining the 1st respondent and 2nd respondent from re-opening, rectifying or revising any of the completed ..... 2) act, 1980, insofar as the same purports to amend section 80j of the income-tax act with retrospective effect from 1st april, 1972; (b) ..... standing counsel vehemently opposed the submissions made on behalf of the assessee and relied on the order of the commissioner (appeals) and particularly those line of cases under the sales-tax act which lay down that the ultimate exporter is the real exporter and not the person who transfers the goods to the mmtc for export.34 there was some argument with regard to the ..... for the assessment year 1975-76 from acting in pursuant to or from giving effect to the provisions of section 17 of the finance (no. ..... read as follows: (a) to stay the operation of and/or restrain the respondent from taking any steps and/or giving effect to the provisions of section 17 of the finance (no. ..... cash in hand and in current account on the basis of gross fixed assets of ferro chrome plant to the total gross fixed assets of the company.the commissioner (appeals) held that in view of the amendment to section 80j by the finance (no. .....

Piya Pharmaceutical Works Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC1367DTri(Delhi)

..... he reiterated that even before the amendment in section 35 of the act by the finance act, 1980, under section 35 of the act as it then existed the appellants had a right of appeal against the order in question to the central board of excise & customs ..... the argument that the authority has no option or jurisdiction to admit the appeal unless it be accompanied by the deposit of the assessed tax as required by the amended proviso to section 22 (1) of the act overlooks the fact of existence of the old law for the purpose of supporting the pre-existing right and really amounts to begging the question. ..... the board of revenue was of opinion that section 22(1) as amended applies to the case as the assessment was made, and the appeal was preferred after the amendment came into force, and rejected the appeal. ..... iyer, learned counsel for the state of madhya pradesh, the arguments advanced and the decision of the supreme court are extracted below:- "shri ganapathy iyer urges that the language of section 22(1) as amended clearly makes the section retrospective. ..... 1949, and section 22(1) as amended provided that no appeal should be admitted by the said authority unless such appeal was accompanied by satisfactory proof of the payment of the tax in respect of which the appeal had been ..... the proceedings against the appellants leading to the demand and the order under appeal commenced before 11-10-1982 and the amended provisions of section 35 of the act including section 35f came into force on 11-10-82. .....

Cit Vs. Metal Forgings (P) Ltd.

Court : Delhi

Reported in : [2001]119TAXMAN707(Delhi)

at the instance of the revenue, following question has been referred for opinion of this court under section 256(1) of the income tax act. 1961 (hereinafter referred to as 'the act') by the tribunal, delhi bench 'd' :'whether, on the facts and in the circumstances of the case, the tribunal was right in law in not directing the income tax officer to out the deduction under section 80j of the income tax act, 1961 in accordance with said section as amended by section 17 of the finance (no. 2) act, 1980 ?'the dispute relates to the assessment year 1974-75 and while dealing with the question of deduction in terms of section 80j of the act, the tribunal referred to its earlier decision in the assessed's own case for the assessment year 1973-74 and granted the relief.2. in cit v. metal forging (p) ltd. (it reference no. 211 of 1983), one of the questions related to application of section 80j. following the view expressed by the apex court in lohia machines ltd. v. union of lndia : [1985]152itr308(sc) and in view of the decision of this court, which we have given in it reference no. 211 of 1983, the answer to the question referred is in the negative, in favor of the revenue and against the assessed.3. reference is disposed of accordingly.

Kanti Prasad and Sons Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1983)LC749DTri(Delhi)

..... before he could complete, however, the tribunal raised the question as to the appropriate authority to decide this appeal in view of old section 80 of the gold (control) act and the revised sections 80 and 81, whereby appeals against a decision or order made by a collector of central excise or customs are to be preferred to the administrator or the appellate tribunal respectively, and appeals against an order made by any officer below the rank of collector ..... sections 80, 81 and 82 have been substantially amended by section 50 of the finance (no. ..... 2) act, 1980. ..... in exercise of powers conferred by clause (b) of section 78 read with sub-section (e) of section 116, the central government has limited the powers of additional collector of central excise or customs to gold involving a value not exceeding rs. ..... "gold control officer" is appointed under section 4, under sub-section (4), the administrator can delegate powers other than in (i) clause (6) (exercise of functions and powers conferred on officers lower in rank to the administrator); (ii) clause (a) of sub-section (1) of section 80; and (iii) under section 81. ..... it could be seen that that the term 'collector' has not been defined in section 2 or elsewhere in the act. ..... the question that then arises is whether an additional collector is an officer lower in rank to a collector for purposes of the gold (control) act.6. .....

Whirlpool of India Limited and anr Vs. Uoi and ors

Court : Delhi

..... the second question which fell for consideration was the validity of the retrospective amendment made to section 80j by the finance (no.2) act, 1980, with effect from 1.4.1972. ..... what section 80j did, when it was amended by the finance (no.2) act, 1980, with retrospective effect from 1.4.1972, was to withdraw the benefit which had already accrued to the assessee as a vested statutory right and it was this kind of retrospective amendment which sought to defeat an accrued statutory right that was perceived to be likely to affect the sanctity of any statutory provision and may create a state of confusion. ..... sen, j, made in the context of section 80j and the retrospective amendment made by the finance (no.2) act, 1980 with effect from 1.4.1972, would be out of place in the context of chapter xii b of the income tax act. ..... : in this writ petition, the petitioner challenges the retrospectivity of the amendment made to section 115 jb of the income tax act, 1961 by the finance (no.2) act, 2009 by insertion of clause (i) to explanation 1 with retrospective effect from 01.04.2001.2. ..... in view of the forgoing discussion, we hold that the amendment made to explanation 1 to section 115jb of the income tax act, 1961 by the finance (no.2) act, 2009 by insertion of clause (i) with retrospective effect from 1.4.2001 is not ultra vires or unconstitutional.34. .....

Parmatma Saran (Huf) Vs. Wealth-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1984)7ITD630(Delhi)

..... of the new provisions of the income-tax act/wealth-tax act in this regard, contention of the learned counsel that by amendment of section 28 these new provisions have been given effect from 1-4-1980 and, therefore, are applicable to the assessment year 1980-81 and onwards and, thus, not applicable ..... member or group of members of such family immediately before such partial partition and the family shall be jointly and severally liable for any tax, penalty, interest, fine or other sum payable under this act by the family in respect of any period, whether before or after such partial partition ; (c) the several liability of any member or group of members aforesaid shall be computed according to the portion ..... view that the amended section 20a inserted by the finance (no. ..... the ground that according to the new provisions of section 171(9) of the income-tax act, 1961 ('the 1961 act') inserted by the finance (no. ..... section 20a of the wealth-tax act, 1957 ('the act'), which had been inserted by the finance ..... who, however, rejected the claim of the assessee as follows : this clause also envisages that any finding recorded under sub-section (3) to that effect (regarding partial partition) whether before or after 18-6-1980, being the date of introduction of the finance (no. ..... act, 1980, in the act was brought in the statute book with a specific purpose as enumerated in the memorandum explaining the provisions in the finance ..... amendment by the finance ..... amendment which had been inserted by the finance ..... finance .....

Commissioner of Central Excise Vs. Oripol Industries

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 .....

Cce Vs. Oripol Industries, Utkal

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). .....