Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2007 section 9 omission of section 4 Court: kolkata Page 14 of about 4,412 results (0.655 seconds)

Assistant Collector of Central Excise Vs. Indo Metal Industries

Court : Kolkata

Reported in : 1995LC193(Calcutta),1992(58)ELT539(Cal)

..... appellant has drawn our attention to the provisions of section 3(3) of the central excise and customs laws (amendment) act, 1991. he has contended that no refund can be allowed except in accordance with the provisions contained in the said amendment act. he has not disputed the quantum of the refund but his only contention is that the refund has ..... unjust enrichment. the question here is to be decided who is the actual payer of c.e. duty and who will be the claimant. central excise duty is an indirect taxation and hence the duty is paid by the ultimate actual users of the goods. . v. assistant collector - : 1991(51)elt263(bom) , the hon'ble bombay high ..... to be credited, notwithstanding any order passed by this court, to the consumer welfare fund unless the respondent comes within the exceptions provided in section 3 of the said act.7. mr. bajoria learned .....

Delta Jute and Industries Ltd. Vs. Collector of Central Excise

Court : Kolkata

Reported in : 1993LC599(Calcutta),1991(55)ELT510(Cal)

..... the statute and i am unable to accept the contention that by implication it should be held to be so.14. in any event, the central excise laws (amendment and validation) act, 1982 section 3(a) rules out granting of such exemption by implication.15. the petitioner is right in its contention that rule 3 of the jute manufactures ..... export, the rule could not provide for such levy.9. on behalf of the respondents, my attention was drawn to the central excise laws (amendment and validation) act, 1982, under that act, it was provided, inter alia:(3) where any central law providing for the levy and collection of any duty of excise makes the provisions of the central excises ..... granting exemption was issued. the resolution did not have the effect of making the 100% export oriented units exempt from all excise or other central taxation laws for all times to come. the jute act of 1983 was passed to provide funds for the working of the jute manufactures development council. under section 4 of the jute .....

Deputy Commissioner of Income Tax Vs. Machino Techno Sales (P) Ltd.

Court : Kolkata

Reported in : (1997)59TTJ(Cal)214

..... such delay was beyond the assessees control. the existence of reasonable cause has been proved by the assessee with sufficient evidence as required by s. 273b of the act introduced by the taxation laws (amendment & miscellaneous provisions) act, 1986 w.e.f. 10th september, 1986.5. in the case of k. ravikumar & co. vs. ito (1989) 33 ttj (mad) 509 : ( ..... fides of the assessee doubted by ao.17. let me consider the issue from another angle. for the purpose of obtaining audit report, either under company law or (tax audit) under it act, the bank statements should be made available to the auditors failing which, it may not be possible to complete the audit. admittedly, audit commenced before ..... in the case of hindustan steels ltd. vs. state of orissa : [1972]83itr26(sc) and held that penalty cannot be imposed unless the party obliged, acts in defiance of law or in utter disregard of the statutory obligations cast on him;(f) in the case of ito vs. arun kumar bhuwalka 40 itd 373 (cal), calcutta bench .....

income-tax Officer Vs. Arun Kumar Bhuwalka

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1992)40ITD373(Kol.)

..... and miscellaneous provision) act, 1986. now it was to be seen whether the assessee has to prove beyond reasonable doubt about the existence of reasonable causes in the same ..... act. this has not been done so by the ito. the assessee, therefore, had reasonable cause for the failure under section 44ab.10. the next question regarding the "proof to be advanced in respect of the reasonable causes as has been laid down under section 273b which has come into effect from 10-9-1986by virtue of taxation laws (amendment ..... is, therefore, always 'reasonable cause'.even in strout's judicial dictionary the word "reasonable" has in law the prima facie meaning of reasonable in regard to those circumstances of which the person is called upon to act reasonably or knows or ought not to know. if a cause is reasonable having regard to the circumstances .....

Deputy Commissioner of Income Tax Vs. Machino Techno Sales (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1997)62ITD225(Kol.)

..... delay was beyond the assessee's control. the existence of reasonable cause has been proved by the assessee with sufficient evidence as required by s. 273b of the act introduced by the taxation laws (amendment & miscellaneous provisions) act, 1986 w.e.f. 10th september, 1986.k. ravikumar & co. vs. ito (1989) 33 ttj (mad) 509 : (1989) 29 itd 537 (mad) ..... fides of the assessee doubted by ao.17. let me consider the issue from another angle. for the purpose of obtaining audit report, either under company law or (tax audit) under it act, the bank statements should be made available to the auditors failing which, it may not be possible to complete the audit.admittedly, audit commenced before the ..... the case of hindustan steels ltd. vs. state of orissa (1972) 83 itr 26 (sc) and held that penalty cannot be imposed unless the party obliged, acts in defiance of law or in utter disregard of the statutory obligations cast on him; (f) in the case of ito vs. arun kumar bhuwalka 40 itd 373 (cal), calcutta .....

indus Towers Limited and ors Vs. the Kolkata Municipal Corporation and ...

Court : Kolkata

..... entry 49 of list ii, as in none of the writ petitions the petitioners have challenged the vires of any of the provisions of the 1980 act, particularly the taxation provisions thereof, they are estopped from questioning the manner in which annual valuations have been arrived at. moreover, as assessments were made on the basis ..... in radhakisan rathi v. additional collector durg: air1995sc1540it has been held that it is now well settled that the same subject-matter can be covered by the taxation nets imposed by different competent taxing authorities (paragraph5) and as the kmc and the municipality under the respective statutes are competent to impose property tax, the contention ..... by reason of installation of mobile tower ignores the amended law which authorizes the municipal authority to determine the annual valuation on the basis of covered space only which does not include the roof and the tower. submission was there is no provision in the 1980 act to impose or levy any tax or fee of such .....

Sanjit Biswas Vs. State of West Bengal and Others

Court : Kolkata

..... preliminary objection in relation to maintainability of the writ petition before this court. referring to sections 5 and 6 of the west bengal taxation tribunal act, 1987 (hereafter the act), he contended that the taxation tribunal constituted thereunder only has jurisdiction to entertain this writ petition notwithstanding abandonment of all but one of the prayers quoted above. 5. ..... or likely to suffer, without any iota of doubt, is incidental to a levy i.e. payment of excise duty in terms of amended rule 28. thus, even an order for consideration of their grievance cannot be passed by this court in view of the provisions of section 5 of the ..... their men, agents and assigns to forthwith and/or immediately decide the petitioners grievances by affording an opportunity of hearing to the petitioners and to act in accordance with law by acting in the manner as stated hereinabove; (e) issue a writ in the nature of certiorari commanding the respondents to forthwith and/or immediately certify .....

Indian Tea Packeting Industries and anr. Vs. Union of India (Uoi) and ...

Court : Kolkata

Reported in : 1988(18)ECC180

..... of tobacco. the proceeding was dismissed holding that the impugned act did not infringe any constitutional provisions, but granted certificate under article 133 of the constitution and the supreme court has observed, that taxation law must also pass the test of article 14. but in deciding whether a taxation law is discriminatory or not it is necessary to bear in ..... with the seventh schedule thereof and entry 83 therein. it was also claimed that the parliament, has no power or authority to make any law to amend the schedule to the said act and thus to incorporate as excisable article, a new manufacture and on which excise duty has already been levied and such levy would give ..... rise to double taxation.60. thus, according to the said company, the duty levied and collected under item 3(2) would be bad in law and a nullity. .....

Birla Tyres Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2004)88ITD1(Kol.)

..... be chargeable to tax as part of his total income and nothing contained in this section shall apply to the case.17. section 67a inserted by the direct tax laws (amendment) act, 1989 w.e.f. 1-4-1989, i.e., for assessment year 1989-90 provides for method of allocating a member's share in the income of ..... instrumentality of the association of persons and body of individuals had been widely used in the past for tax evasion, the amending act, 1987, introduced a new scheme for their taxation by inserting section 167b in the income-tax act, which provided that in the case of an association of persons or body of individuals, tax shall be charged at the ..... body would be taxed at such higher rate. note : it may be clarified that the amending act, 1987, substituted the old section 167a relating to taxation of certain association of persons at the maximum marginal rate by a new section 167a, which provided for taxation of firms at the maximum marginal rate. this new section 167a has, however, been omitted .....

Birla Tyres Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2004)267ITR1(Kol.)

..... shall be chargeable to tax as part of his total income and nothing contained in this section shall apply to the case." 17. section 67a inserted by the direct tax laws (amendment) act, 1989, w.e.f. 1st april, 1989, i.e., for asst. yr. 1989-90 provides for method of allocating a member's share in the income of ..... maximum marginal rate. since the instrumentality of the aop and boi had been widely used in the past for tax evasion, the amending act, 1987, introduced a new scheme for their taxation by inserting section 167b in the it act, which provided that in the case of an aop or boi, tax shall be charged at the maximum marginal rate in the ..... association or body would be taxed at such higher rate. note : it may be clarified that the amending act, 1987, substituted the old section 167a relating to taxation of certain aop at the maximum marginal rate by a new section 167a, which provided for taxation of firms at the maximum marginal rate. this new section 167a has, however, been omitted by the .....