Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Court: chhattisgarh Page 1 of about 112 results (0.153 seconds)

Assistant Commissioner Income Tax Raipur Vs. Major Deepak Mehta

Court : Chhattisgarh

..... alleged to have escaped assessment had been taken into account, or the assessment or computation had been properly made. 21. explanation 3 to section 147, which was inserted by finance (no.2) act, 2009, w.e.r.f. 1-4-1989, provides that the ao may assess or reassess the income in respect of any issue, which has escaped assessment, and ..... in respect of the said head, which formed the reason to believe in the notice. in respect of other incomes no notice was issued and the assessee had no opportunity to put forward his case under section 152 (2) of the act, 1961, to avail benefit of the said section for dropping the proceedings. thus, the revenue cannot take advantage ..... 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 .....

Oriental Insurance Co. Ltd. Vs. Sita Kunwar and Others

Court : Chhattisgarh

..... bar, it would appropriate to notice the provisions contained in clause (ix) of sub-section (3) of section194-a of the act, 1961. section 194-a has been inserted in the income tax act, 1961 by finance (no.2) act, 1967 with effect from 1st april 1967. sub-section (1) thereof enjoins upon a person, not being an individual or a ..... interest payable on the amount of compensation awarded by the motor accidents claims tribunal. the said clause has been inserted with effect from 1st june 2003 by the finance act, 2003. 6. from careful examination of the aforesaid provisions, it is quite vivid that when interest is paid by any person, who is not an individual ..... to the respondents/claimants on 24.7.2003 as tax deducted at source under the provisions contained in section194-a of the income tax act, 1961 (hereinafter referred as the act, 1961 ). 2. the petitioner/insurer by filing this writ petition has questioned the impugned order stating inter-alia that the petitioner-company has only complied with .....

Managing Director, Magma Fincorp Limited and Another Vs. Mohan Prasad ...

Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur

..... is that respondent / complainant uses the vehicles for the purpose of transportation with the help of his son so it is for commercial purpose. appellant finance company has filed document nos. annexure 1 to annexure 4 at appellate stage which are printout from internet of transport department chhattisgarh supported by the affidavit of shri sandip halwa, its ..... and purchase of vehicles so it was for commercial purpose as such he did not come in the category of consumer as per definition u/s 2(1)(d) of consumer protection act, 1986 therefore the complaint was liable to be dismissed. 5. learned district forum, having perused the documents produced on record and heard arguments of ..... safely be presumed that he is in large scale transport business and so does not come in the category of consumer as per definition under section 2(1)(d) of the consumer protection act, 1986. 13. appellants relied upon the case of raj agrawal vs. m/s v.e. commercial vehicle pvt. ltd and others in complaint .....

Raymond Ltd. and anr. Vs. State of Chhattisgarh

Court : Chhattisgarh

Reported in : AIR2004Chh12; 2004(1)MPHT33(CG)

..... pre-deter-mine the impact of stamp duty on the transaction an application should bemade to respondent no. 2 (collector of stamps and district registrar) under chapter iii of the stamp act. accordingly the petitioner no. 1 made an application to the respondent no. 2 on 12th december, 2000 for adjudication of the stamp duty that was to be payable on the ..... duty of rs. 3,74,90,300/- and registration charges rs. 33,75,601/-. the respondent no. 2 put an endorsement on the said deed of conveyance as per the provisions of section 32 of the stamp act. therefore, as per the act the deed of conveyance is deemed to be duly stamped and the said deed of conveyance was ..... as per section 56(1) of the stamp act the respondent no. 3 will have the jurisdiction upon the powers exercised by the respondent no. 2 under chapters iv and v and under clause (a) of the first proviso of section 26 of the act and the respondent no. 3 board of revenue has no jurisdiction to revise the order and certificate given by .....

income Tax Officer Vs. Dhan Sai Srivas and ors.

Court : Chhattisgarh

Reported in : (2009)226CTR598; [2009]315ITR318; [2009]183TAXMAN302(NULL)

..... employees availing of vrs were facing problems in case the amount was given to them in installments, over a number of years.9.2. to solve this problem clause (10c) of section 10 has been amended by the finance act, 2003, to provide that any amount not exceeding five lakh rupees received or receivable (i.e. even if received in installments) ..... that where exemption has been allowed to an employee under this clause for any assessment year, no exemption thereunder shall be allowed to him in relation to any other assessment year;clause (10c) of section 10 of the act has been amended by the finance act, 2003 w.e.f. 1.4.2004 and the words 'or receivable' were added after ..... voluntary retirement scheme were facing problem in case the amount was given to them in installments over a number of years. keeping in view the above fact a departmental circular no. 7/2003 dated 5.9.2003 was issued which reads as under:9.1. under the existing provision contained in clause (10c) of section 10, any amount .....

M/s. Jayaswal Neco Industries Ltd. Vs. State of Chhattisgarh and Anoth ...

Court : Chhattisgarh

..... for the relevant period. this question is answered accordingly. 23. answer to question no.2 the question no.2 formulated states as under: (whether petitioner company being the lessee of the electrical power plant is not a producer within the meaning of section 2(di) of the ed act, 1949 and is not liable to make payment of the electricity duty under ..... , muul being the lesser company is exempted from payment of electricity duty and the petitioner is not a producer of electricity within the meaning section 2(di) of the ed act, 1949, therefore no liability can be fastened upon him and as such order directing recovery of 9,68,58,029/( annexure p/4) and demand notice (annexure p ..... as a lessee and he would not be liable to make payment of electricity duty? question no.2 : whether petitioner company being the lessee of the electrical power plant is not a producer within the meaning of section 2(di) of the ed act, 1949 and not liable to make payment of the electricity duty under section 3 of the .....

Sunderlal Patel and Another Vs. The High Court of Chhattisgarh, throug ...

Court : Chhattisgarh

..... the high court by its memo dated 25-6-2013 endorsed the copy of the judgment duly certified to the special judge, ndps act, janjgir- champa respondent no.2 herein and to the respondent no.3 herein superintendent of central jail and also to the petitioners herein through the superintendent, central jail, bilaspur for information and necessary ..... petitioners herein were charge-sheeted and prosecuted for commission of offence under section 20(b)(i)(ii) (b) of the narcotic drugs and psychotropic substances act, 1985 in special case no.1/2011. the special judge (ndps) respondent no.2 herein by its judgment delivered on 27-7-2011 convicted them for the above-stated offence ..... of india which is plainly unauthorized in law. the presiding officer of respondent no.2 and respondent no.3/jail superintendent are responsible for the alleged unlawful act of illegal detention of the petitioners for 113 days for which respondent no.4 being the employer is liable to make payment of compensation and this court .....

M/S. Cholamandalam Investment and Finance Ltd. (Formerly Cholamandalam ...

Court : Chhattisgarh State Consumer Disputes Redressal Commission SCDRC Raipur

..... rs.3,563/ per month, along with finance charge. the complainant deposited the amount, as mentioned in para no.5 of the complaint and he deposited total amount of rs.2,25,908/-. the o.p.no.3 gave receipt for the amount of rs.81,350/- . on 03.10.2010, the o.p.no.2 without giving any intimation, forcibly repossessed the vehicle ..... ble supreme court of india in managing director orix auto finance (india) ltd. vs. sh. jagmandar singh and anr. reported in 127 (2006) dlt 278 (sc) = ii (2006) bc 108 (sc) = ii (2006) slt 166 = ii (2007) cpj 45 (sc) = (2006) 1 scc 708, dismissed the appeal. it was held that no settlement of account showing details of repayment of loan ..... hirer(s) as on the date of such sale. it, therefore means that there was no need to give notice, however, the petitioner gave two notices in this respect". 11. the national commission, in case reported in surendra kumar agrawal v. telco finance ltd. and anr., ii (2010) cpj 163 (nc), hon'ble mr. justice ashok bhan, president, was .....

V.T.P. Constructions Vs. State of Chhattisgarh and ors.

Court : Chhattisgarh

Reported in : [2006]145STC185(NULL)

..... provision is that, irrespective of whether the sales are inter-state sales or outside sales or export sales which are outside the purview of the state act and those transactions in respect of which no tax can be levied even in terms of the enactment itself, such deductions have to be made in the bills or invoices of the contractors. to ..... awarded by executive engineer, p.w.d. (b&r;), division khairagarh, for which it received payment of rs. 1,27,115 on which sales tax of rs. 2,545, being 2 per cent of sum of rs. 1,27,115, was deducted at source towards the sales tax payable by the petitioner as provided under section 35 of the adhiniyam ..... in the adhiniyam and similar provisions are enacted in the sales tax acts of other states, for example, section 6d of the uttar pradesh trade tax act, section 6-e of the bengal finance (sales tax) act, 1941, section 25a of the bihar finance act, 1981, section 25b of the haryana general sales tax act, section 12-a of the himachal pradesh general sales tax .....

Dr. Abhishek Mishra and ors. Vs. State of Chhattisgarh and ors.

Court : Chhattisgarh

Reported in : AIR2009Chh58

..... limits of its economy. the state has to contribute for the upkeep and the running of its educational institutions. the establishment of medical college requires considerable finance to maintain such an institution. if the state has to spend considerable money on it, is it unreasonable that it should so order the educational ..... exercise of powers conferred under sub-section (1) of section 4 of the chhattisgarh chikitsa mahavidyalaya ke snatkottar pathyakramon main pravesh adhiniyam, 2002 (no. 28 of 2002), (for short 'the act, 2002') made the chhattisgarh medical snatkottar pravesh pariksha niyam, 2004, vide notification dated 24th april, 2004. rule 6 of the above rules ..... 14% seats are reserved for the candidates belonging to other backward category (excluding creamy layer). a total number of 6 seats of postgraduate degree and 2 seats of post-graduate diploma are reserved for assistant surgeons working under and sponsored by the state government.21. according to return filed by the state, .....