Judgment Search Results Home > Cases Phrase: income tax act 1961 section 35cc omitted Court: customs excise and service tax appellate tribunal cestat tamil nadu Page 1 of about 17 results (0.046 seconds)

Diplomatic Foundations Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1994)(73)ELT616Tri(Chennai)

..... he further pleaded that the income tax authorities had also granted recognition of the appellants under section 80g of the income tax act as a charitable trust and donations made to the trust have been certified to be eligible for exemption under income tax act, 1961 and the recognition is valid from 1-4-1993 to 31-3-1995 and ..... granted to the organisation under section 80-g of the income tax act and the registration granted under section 12a(a) of the income tax act, 1961 confirm this fact. ..... have supported their claim of being a charitable trust by producing certificate from director of exemptions, income tax to the effect that donations made to the trust are eligible for exemption under section 80-g of the income tax act, 1961. ..... income tax authorities have also given a certificate for the purpose of relief under section 80g of the income tax act, 1961. ..... been filed in the paper book which is signed by the assistant director (exemptions), income tax, dated 10-9-1993 showing that the appellants have been registered as a trust under section 12a(a) of the income tax act. ..... fides of the organisation is not acceptable, the bona fide nature of the goods being gifts also becomes unacceptable" the learned lower authority therefore confiscated the goods under sections 111(d) & 111(m) of the customs act, 1962 while dropping proceedings under section 111(o) of the customs act, 1962 as he has held that under section 111(o) satisfaction of the post-import conditions were not the issue before him.2. .....

R.S. Graphics Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2001)(96)LC323Tri(Chennai)

..... to believe that the ruling of the supreme court as adopted by the learned m (t) in the case which was a case under the income tax act a direct tax, and the case of 1996 (12) rlt 364 (sc) : 1996 (63) ecr 349 (sc) which was a case of penalty under section 23(1) of fera act, 1947, a regulating act to be applicable, to a proceeding under the central excise ..... of the report, this court observed that in order to sustain the order of the tribunal beyond a period of six months and up to a period of 5 years in view of the proviso to sub-section (1) of section 11a of the act, it had to be established that the duty of excise had not been levied or paid or short levied or short paid, or erroneously refunded by reasons of either fraud or collusion or wilful mis-statement or ..... for doubt as to whether licence was required to be taken out or where there was scope for doubt whether goods were dutiable or not, would not attract section 11a of the act, in the facts and circumstances of this case, there were materials, as indicated to suggest that there was scope for confusion and the appellants believing that the ..... in respect of such goods which is not permissible under the rules or engages in the manufacture, production or storage of any excisable goods without having applied for the licence required under section 6 of the act; or contravenes any of the provisions of the rules with intent to evade payment of duty, then, all such goods shall be liable to confiscation and shall be liable to penalty .....

Kirtilal Kalidas Diamond Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1989)(44)ELT251Tri(Chennai)

..... of ex parte on merits, notwithstanding the fact that no express provision may have been made for setting aside such ex parte orders, in those circumstances such a power must be presumed under section 254 of the income-tax act, 1961 for setting aside the ex parte order in the interests of justice "when the tribunal is clear in its mind that the provision under the sub ..... i.t.r.231, wherein the division bench of the kerala high court has taken the view that though no specific provision was made in the rules to enable the income-tax appellate tribunal to set aside an ex parte order passed on merits the income-tax appellate tribunal must be presumed to have such power under section 254(1) of the income-tax act, 1961 for setting aside the ex parte order in the interests of justice.5. ..... in mohammed kunhi's case the supreme court was merely called upon to pronounce on the scope of section 254 of the income-tax act, 1961, particularly with reference to the fact as to whether the power to entertain appeal carries with it the duty in proper cases to make such orders for staying the recovery proceedings ..... mohammed kunhi's case before the supreme court also arose under the provisions of the income-tax act, 1961 when the income-tax appellate tribunal, while being in seisin of an appeal under the income-tax act, dismissed an application for an interim prayer for stay of collection of the penalties pending appeal on the ground that there was no specific powers to the tribunal for grant of such .....

Great Lakes Institute of Vs. Cst

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... the apex court was whether the association (sasmira) was carrying on activity which could be treated as an object of general public utility not involved in any profit and was therefore charitable in nature under the provisions of section 2(15) of the income-tax act, 1961, the main object of sasmira was to promote commerce and trade in art silk, cotton, etc. ..... he found that the institute being a licensee under section 25 of the companies act, 1956 and being granted the status of a public charitable trust under the income-tax act, 1961 did not alter the character and classification of service provided by the ..... glim is exempted under section 12aa of the income-tax act, 1961, as a charitable institution ..... it has been approved as a "not for profit" organisation in terms of section 25 of the companies act and registered as a public charitable trust under section 12aa of the income-tax act.the entire proceeds of the institute are accordingly used for the development of education and no part of the money received is distributed as dividends or profits to the ..... the appellant being a charitable institution under income-tax act, 1961 supported the above finding. ..... find that the appellants are recognised as a charitable organisation under the income-tax act, 1961. ..... the fact that glim is a charitable institution in terms of the income-tax act, would strengthen the claim of the appellants that they are not a commercial concern ..... institute was a "not for profit" organisation under the income-tax act. .....

Rajendra Prabhu Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1997)(96)ELT412Tri(Chennai)

..... " it is true that this case arose under the provisions of the income tax act but the principles laid down by this court would apply equally to the facts of the present case. ..... , (1975) 2 scr 907 while this court was again considering the extent and application of sections 106 and 114 of the evidence act and in this connection, observed as follows :- "even if we were to apply the ratio decidendi of gian chand's case (supra) in the case before us, we find that the result would only be that no presumption under section 123 of the act could be used against the appellant ...we do not think that the high court or the magistrate ..... and whether it was imported or not being within the special knowledge of the accused, if he failed to disclose the identity of the person who gave him the gold, then it was open to the court to presume under sections 106 and 114 of the evidence act that the appellant knew that the gold in his possession was smuggled and imported without permit.in the state of punjab v. ..... " it was also pointed out that the broad effect of the application of the basic principles underlying section 106 of the evidence act would be that the onus is discharged if the prosecution adduces only so much evidence, circumstantial or direct, as is sufficient to raise a presumption in its favour with regard to the existence of the facts sought to be proved. .....

Seshasayee Paper and Paper Boards Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2005)(98)ECC446

..... order was allowed on the ground of the high court's subsequent declaration on the other hand, it was allowed on the ground that the above levy was not authorised by the income tax act as the act stood at the time when the assessment order was passed. ..... question had arisen as to whether an order of the assessing authority could be rectified under the income tax act on the basis of a subsequent decision of high court later affirmed by the apex court. in ..... of an order of assessment passed under the income tax act. ..... be allowed to be disturbed by re-agitation of settled issues through applications of this kind, as it is subject only to the provisions of section 35 g or section 35l of the central excise act vide para 41 of the larger bench's judgment (in gsfc case) reading: "while exercising the power of rectification of mistake, tribunal must bear in mind the provisions of sub-section (4) of section 35c, which reads as under: "save as provided in section 35g or section 35l, orders passed by the appellate tribunal on appeal shall be final. ..... commissioner of income tax, 1999 (238) itr 492 (mad) wherein it was held that any decision of the income tax appellate tribunal on a debatable issue, at a time when there was no decision of the jurisdictional high court available on such issue, could not be deemed to have been erroneously made merely because, subsequent ..... the instant case, the appellants have no claim that they had omitted to cite any favourable pre-existing authority of law at the final .....

Sai Mirra Innopharm Pvt. Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2007)(115)ECC211

..... owing to time taken in completing formalities in compliance of companies act and income tax act. ..... confirming demand of differential duty of rs 8,53,59,0437- (rupees eight crores fifty three lakhs fifty nine thousand and forty three only) from smipl, under section 11a (2) of central excise act, 1944, imposing equal amount of penalty on them under section 11ac of central excise act, 1944, demanding interest due under section 11ab, on the duty demanded, imposing penalty of rs 5 lakhs on drl under 209a of central excise rules 1944/ rule 26 of central excise rules (no.2) 2001, ..... the sale of land and building of arl, the same were sold after the it authorities had issued a certificate of appropriateness of price under section 269 ul(1) of the it act, 1961. ..... had been obtained under section 269 ul(1) of the it act, 1961 for the transaction. ..... regard being had to the common course of natural events, human conduct and public and private business it can be presumed that they have interest, directly or indirectly, in the business of each other (refer section 114 of evidence act) - as to when the veil should be lifted will depend upon facts and circumstances of each case.powertech international v. ..... it is only if the above three conditions are satisfied, then alone it can be said that the third proviso to section 4(l)(a) is applicable.in support of the argument that paying non-compete fee and exercising quality control could not be held as reasons not to accept the price as normal price, .....

Commissioner of Central Excise Vs. M.P. Tapes

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (1998)LC10Tri(Chennai)

..... ), wherein it was held that penalty could not be imposed under the parallel provision newly introduced in the income tax act in respect of an act or omission prior/to the incorporation of the provision. ..... the commissioner of central excise, coimbatore seeks reference of the following question to the jurisdictional high court under section 35g of the central excise act, 1944 :- "whether the hon'ble tribunal was correct in holding that the mandatory penal interest under section 11ab of the central excise act, 1944 will not apply to a case where the duty became payable on 23-1-1997 i.e. ..... the date of confirmation of demand by commissioner under section 11a(2) though in terms of section 11ab(2) of central excise act, 1944, the said section would be applicable to the cases where the duty became payable after the date on which finance (no. ..... commissioner of income tax reported in 120 itr1 (s.c. ..... the commissioner of central excise took up the matter for adjudication on the assessee waiving show cause notice and confirmed the demand of differential duty and imposed penal interest under section 11ab of the act, besides imposing penalty under section 11 ac of the act. ..... the tribunal, on the same analogy, held that penal interest could not be imposed in respect of duty short-paid for'the period prior to incorporation of section 11ab of the act. .....

Spasa Spares and Services Vs. the Commissioner of Central

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... section 254 (1) of the income tax act, 1961, authorities the appellate tribunal after giving both the parties to the appeal an opportunity of being heard" to pass such order thereon as it thinks fit ..... the supreme court observed that the powers of the appellate tribunal in dealing with appeals were expressed in section 33 (4) of the indian income tax act, 1922 (which is in similar terms with section 254 (4) or the present act) in the widest possible terms. ..... the amplitude power of the tribunal with reference to the similar provision unr the income tax has been examined by the high court of calcutta in the case of r.l. ..... that the process of rubberisation on the new spindles including the ones supplied by the customers would amount to manufacture within the meaning of section 2(f) of the central excise act; and (b) the process of rubberisation on the spindles retrieved form worn-out rubber rollers would not amount to manufacture. ..... income tax officer and others reported in 107 itr 347 wherein with reference to the powers of the income tax tribunal, the high court observed that the tribunal has no authority beyond its jurisdiction in directing the appellate assistant commissioner to determine whether the loss was capital or revenue nature when the issue ..... however, on the aspect pertaining to the interpretation of the definition of the terms "manufacture under section 2(f) of central excise act rendered in tansi engineering works has not been touched upon or over ruled by the kerala high .....

Poly Resins Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2003)LC167Tri(Chennai)

..... pr inasmuch as the value of machineries remained the same and the ownership of the machineries remained with their respective owners facilitating them to claim the depreciation under income-tax act, the same would not amount to any financial flow back from one unit to the other. ..... he pointed out that the concept of financial flow back is always built upon in the light of section 4 and for the determination of concept of related persons for the purpose of adopting value and price. ..... the charge of mutuality of interest is generally raised for adopting valuation under section 4 of the act by treating the other unit as a related one. ..... therefore, only part of the demand is covered by this section and the commissioner has only imposed proportionate penalty under this section which we confirm in entirety.in the facts and circumstances of the case, the penalty imposed on m/s.pr under rule 173q also cannot be considered as excessive warranting reduction and we confirm the same in entirety ..... he has also charged interest under section 11ab of the act.while ordering so, he has also allowed the appellants company to avail the modvat credit of duty paid on the inputs used in the manufacture of finished product cleared.2 ..... 66,59,608/- (rupees sixty six lakhs, fifty nine thousand, six hundred and eight) pertaining to different periods as detailed in the show cause notice, under rule 9 of the ce rules, 1944 read with proviso to section 11a(1) of the ce act, 1944, besides imposing mandatory penalty of rs. .....