Court : Chennai Madurai
..... the ship. ... 9.16. the learned senior counsel for the fourth respondent relies on the judgment dated 23.02.1966 between chhaganlal savchand v. commissioner of income tax, bombay, wherein at paragraph no.17, it is observed as follows:- it would be cleared that in india the bill of lading in the commercial world is ..... customs who is assigned those functions by the board or the commissioner of customs. 12.9. it is to be noted that section 2(1) of the customs act, does not define 'adjudication'. moreover, the adjudicating process is defined as 'method of adjudicating factual dispute, employed generally in administrative proceedings in contrast to judicial proceedings ..... is dismissed leaving the parties to bear their own costs. liberty is granted to the respective parties to approach the adjudicating authority/proper officer under the customs act, 1962 or to seek appropriate remedies under the general law, civil law or criminal law and to seek redressal of their grievances, if they so desire/ .....
Tag this Judgment!Court : Chennai
..... during the cross examination of the plaintiff, the plaintiff had stated that the suit transaction could not get reflected in the plaintiff's bank statements or in his income tax returns. based on the said statement, the defendant is insisting for production of those two documents. 6. when it is categorically stated by the plaintiff that ..... those two documents were not reflected in the bank statements or in the income tax returns, it is unnecessary to summon the same. the burden is on the plaintiff to establish the claim over the defendant. even if the documents are not ..... after the evidence of plaintiff is over. 4. in the counter affidavit filed, the plaintiff has submitted that already proceedings under section 138 of the negotiable instruments act before the learned judicial magistrate no. ii, madurai is pending. 5. the suit transaction relates to the year 2008 and the written statement itself was filed in .....
Tag this Judgment!Court : Chennai
..... 2014. thus, in terms of the aforementioned decisions, the assessee could also seek for transfer, provided, he files an application before the commissioner of income tax under section 127 of the income tax act. from the documents placed before this court in the form of typed set of papers and additional typed set of papers, it is seen that ..... first respondent and entrust the same to some other officer. the power of transfer cases under the income tax act is in terms of section 127. by virtue of power under sub-section (1) of section 127 of the income tax act, the director general or chief commissioner or commissioner may after giving the assessee a reasonable opportunity of ..... to be transferred are not subordinate to the same director general or chief commissioner or commissioner of income tax. sub-section (3) states that nothing in sub-section (1) and sub-section (2) of section 127 of the income tax act, shall be deemed to require any such opportunity to be given where the transfer is from an .....
Tag this Judgment!Court : Chennai
..... the statute. therefore, the party must exhaust statutory remedy before resorting to the writ jurisdiction. (b) inc.a.abraham, uppoottil, kottayam vs. the income tax officer, kottayam reported in 1961 air 609 : 1961 scr (2) 765, the hon'ble supreme court has held that the appellant could not be permitted to invoke the jurisdiction of high court under ..... of the statute it is not open to an insurer to take any plea other than those provided under section 149(2) of the act. (f) in the case of commissioner of income tax and others vs. chhabil dass agarwal reported in (2014) 1 supreme court cases 603 following the proposition laid down in thansingh nathmal v. ..... not furnished before the inspecting the officials as to the stock variation. 16. the burden of proof is on the petitioner under section 17 of the tnvat act to disprove the findings of the enforcement wing officials regarding stock verification. this burden can only be discharged before the assessing officer or the appellate authority. as .....
Tag this Judgment!Court : Chennai
..... final disposal. 2. in all these writ petitions, the challenge is to the orders passed by the assistant commissioner of income tax under section 220(3) of the income tax act, 1961 (hereinafter referred to as 'the act' in short). by the said orders, a condition has been imposed by the authority for grant of stay. 3. ..... the first writ petition was filed in the year 2013 and an interim order has been granted by this court on 11.12.2013, which reads as follows: "mr.t.pramod kumar chopda, learned counsel for income tax ..... further, the learned additional advocate general has produced a copy of the letter dated 14.6.2016, sent by the commissioner of income tax appeals to the principal commissioner of income tax appeals, with a copy marked to the petitioner and their counsel, forwarding the petitioner's written statements and also calling for the .....
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..... appellant therein was engaged in manufacture or production of articles within the meaning of section 80-j-(4)(iii) of the income tax act, 1961 and it was not part of the hotel activity of the assessee. therefore, the cit (appeals) held that the activity would not come within the purview of section 80-j(6), which provides for approval ..... solely based on the interpretation given by the hon'ble supreme court in the case of indian hotels co., ltd., and ors., case, which arose under the income tax act. 11. as rightly pointed out by the learned senior standing counsel appearing for the respondent what the petitioner seeks to agitate is a disputed question of fact ..... petitioner itself largely rests upon the decision in the case of indian hotels co., ltd., and ors.,(supra). the said decision arose under the provision of the income tax act and the matter pertains only to the flight kitchen operated by the appellant hotel. therefore, the hon'ble supreme court did not deal with the other contentions. .....
Tag this Judgment!Court : Chennai
..... for a personal hearing, during which, the petitioner should produce documents to prove their contention that the sales turnover reported in the balance sheet under the income tax act is in fact inflated for the purpose of obtaining a loan from the bank and after considering the documents, which the petitioner may produce during the course ..... and the documents, which he has to produce before the assessing officer to convince the assessing officer that what was in the returns filed under the income tax act was inflated sales statistics only for the purpose of obtaining a bank loan. the petitioner craves one more opportunity to enable him to produce relevant records ..... by producing records to show that there was no sales suppression, cannot be foreclosed merely on the ground that he had reported higher turnover in the income tax returns. considering the facts and circumstances of the case, this court is inclined to give one more opportunity to the petitioner to produce necessary records before .....
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..... to the state exchequer towards license fee, incidental fees and share of gross revenue, etc. and also made a payment of rs.55.95 crores towards service tax, tds and income tax and it has also been awarded with 15 awards. 22. according to the petitioner in w.p.no.21814 of 2015, viz.,m/s.south asia fm ..... these two constitution bench judgments came for consideration before a larger bench of seven judges of this court in lt. col. khajoor singh v. union of india [air 1961 sc 532]. the bench approved the aforementioned two constitution bench judgments and opined that unless there are clear and compelling reasons, which cannot be denied, writ court cannot ..... tds and income tax and it has also been awarded with 38 awards. the petitioner company would further state that they have obtained license under section 4 of the indian telegraph act, 1885 under phase-ii policy from the 1st respondent and are maintaining and operating fm radio broadcasting station and the said license was for a period of .....
Tag this Judgment!Court : Chennai
..... the court to respect the legislative intent and by giving liberal interpretation, limitation cannot be extended by invoking the provisions of section 5 of the act. (emphasis supplied) 22. in pay and accounts officer (east) v. income-tax officer, tds-iii, chennai, reported in 2010 (251) elt 510, there was a delay of 708 days in filing an appeal and the same was ..... and remitted the matter back to the income-tax appellate tribunal for fresh consideration on merits. 23. in chhattisgarh state electricity board v. central electricity regulatory commission reported in 2010 (5) scc 23, the question which arose before the hon'ble supreme court, was whether, section 5 of the limitation act, 1963, can be invoked by this court, for allowing the aggrieved person .....
Tag this Judgment!Court : Chennai
..... forward before the commission by making full and true disclosure and this commission was set up on similar lines, as that of the commissions already functioning under the income tax act. on a perusal of the facts as set out in the impugned order as well as on perusal of the materials placed on record, it is evidently ..... notice, all the four noticees except m/s.rukmani explosives, filed separate applications before the settlement commission on 26.03.2014 under section 127b of the customs act, 1962 (act). the applications were numbered as s.a.(cus) no.15 to 19/2014-sc. the receipt of the applications were acknowledged by the office of the settlement ..... therefore, the bench called upon the petitioner to offer specific comments on the maintainability of the application in terms of second proviso to section 127b(1) of the act. the petitioners sent a reply through their counsel dated 09.09.2014 that after filing of the settlement applications before the commission and after they were admitted, .....
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