J.K. Industries Ltd. v. Chief Inspector of Factories and Boilers

6 SCC 665Reported decision1996#14356 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2024.

Judgments citing J.K. Industries Ltd. v. Chief Inspector of Factories and Boilers

DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. RASHTROTTHANA PARISHAT, BENGALURU

In the result, the appeal filed by the Revenue is allowed

ITA 1666/BANG/2024[2017-18]Status: HeardITAT Bangalore30 Dec 2024AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017=18

For Appellant: Ms. Neera Malhotra CIT-D.RFor Respondent: Sri Prakash Shridhar Hegde, CA

Section 11Section 11(6)Section 250Section 270ASection 274

…ITA No.1666/Bang/2024 Dcit(E), Circle-1, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2017=18 DCIT (E) RASHTROTTHANA PARISHAT Circle-1 Keshava Shilpa, K G Nagar Bengaluru Vs. Basavanagudi Bengaluru South 560004 PAN NO : AAATR1735R APPELLANT RESPONDENT Appellant by : Ms. Neera Malhotra CIT-D.R. Respondent by : Sri Prakash Shridhar Hegde, CA Date of Hearing : 12.11.2024 Date of Pronouncement : 30.12.2024 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the…

COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION

ITAT/66/2018HC Calcutta09 Jul 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274

…1 A.F.R. OD – 2 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/66/2018 PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA VS M/S. THAKUR PRASAD SAO & SONS. PVT. LTD. BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date :2nd May, 2024 Appearance : Smt. Smita Das De, Adv. ...for the appellant. Sri Abhratosh Majumder, Sr. Adv. Sri AvraMazumder, Adv. Smt. Alisha Das, Adv. Sri Samrat Das, Adv. Sri Kausheyo Roy, Adv. ...for the respondent.…

THE MAVILAYI SERVICE COOPERATIVE BANK LTD. vs. COMMISSIONER OF INCOME TAX CALICUT

C.A. No.-007343-007350 - 2019Supreme Court12 Jan 2021

Bench: Us, The Assessing Officer Denied Their Claims For Deduction, Relying Upon Section 80P(4) Of The It Act, Holding That As Per The Audited Receipt & 2

Section 147Section 19Section 263Section 80PSection 80P(2)(a)Section 80P(4)

…arly says nor set at naught the real object of the main enactment, unless the words of the proviso are such that it is its necessary effect.” 61 43. Another two-Judge Bench in J.K. Industries Ltd. v. Chief Inspector of Factories and Boilers (1996) 6 SCC 665 then declared: “33. A proviso to a provision in a statute has several functions and while interpreting a provision of the statute, the court is required to carefully scrutinise and find out the real object of the proviso appended to that provision. It is not a proper rule of interpretation of a proviso that the enacting part or the main pa…

COMMISSIONER OF INCOME TAX vs. M/S THE ORIENTAL INSURANCE CO. LTD

ITA/586/2014HC Delhi11 Sept 2014

Section 10Section 13Section 2Section 2(7)Section 8(2)

…Commissioner of Income Tax, Mumbai & Anr. (2007) 6 SCC 329, was overruled and after referring to series of decisions in Director of Enforcement vs. MCTM Corpn. (P) Ltd. (1996)2 SCC 471, JK Industries Ltd. vs. Chief Inspector of Factors & Boilers, (1996) 6 SCC 665, R.S. Joshi vs. Ajit Mills Ltd. (1977) 4 SCC 98, Gujarat Travancore Agency vs. CIT (1989) 3 SCC 52, Swedish Match AB vs. SEBI (2004) 11 SCC 641, the following legal principle: ―A penalty imposed for a tax delinquency is a civil obligation, remedial and coercive in its nature, and is far different from the penalty for a crime or a fine or…

CIT vs. FORTIS FINANCIAL SERVICE

ITA/244/2011HC Delhi05 Jul 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 13

…ITA 243/2011 Page 1 of 12 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 243/2011 & 244/2011 Reserved on: 18th April, 2012 % Date of Decision: 5th July, 2012 Commissioner of Income Tax-IV ....Petitioner Through Mr. N.P. Sahni, Sr. Standing Counsel. Versus Fortis Financial Services Ltd. …Respondents Through Mr. M.S. Syali, Sr. Advocate with Mr. Mayank Negi, Ms…

CIT vs. FORTIS FINANCIAL SERVICE

ITA - 243 / 2011HC Delhi05 Jul 2012

Section 13

Commissioner of Income Tax-IV

ITA/243/2011HC Delhi05 Jul 2012

Section 13