Panditrao Khotkar v. Kailash Kushanrao Gorantyal

Shree Sai Smelters (I) Limited, Byrnihat vs. Assistant Commissioner of Income Tax, Circle-Shillong, Shillong

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.228/Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15) Shree Shai Smelters (I) Ltd. Vs. Acit, Circle-Shillong

…es Act to the deletion of Rule 10 and 10A of the Central Excise Rules on 6th August, 1977. 14 Shree Shai Smelters (I) Ltd. Assessment Year:2014-15 24. An attempt was made in General Finance Company &Anr. v. Assistant Commissioner of Income Tax, Punjab, (2002) 7 SCC 1 to refer these two judgments to a larger bench on the point that an omission would not amount to a repeal for the purpose of Section 6 of the General Clauses Act. Though the Court found substance in the argument favouring the reference to a larger bench, ultimately it decided that the prosecution in cases of non-compliance of the provision therein co…

Shivani Ispat and Rolling Mill (P) Ltd., Byrnihat vs. Assistant Commissioner of Income Tax, Circle-Shillong, Shillong

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.227/Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15) Shivani Ispatand Rolling Mill Vs. Acit, Circle-Shillong (P) Ltd. 13Th Mile, Tamulkuchi, Byrnihat, G.S. Road, Ri-Bhoi, Meghalaya "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aafcs 3465 B (Appellant) .. (Respondent) Appellant By :Shri J.P. Gupta, Fca Respondent By :Shri T. Hunar, Jcit, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 15/06/2020 घोषणाक"तार"ख/Date Of Pronouncement : 31/07/2020 आदेश / O R D E R Per Dr. A. L. Saini: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2014-15, Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeal)- Shillong, In Appeal No. Cit(A)/Shg/10083/2018-19 Dated 17.04.2019, Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer U/S 143(3) / 92C(4) / 263 Of The Income Tax Act, 1961 (In Short The ‘Act’) Dated 30/11/2018. 2.When This Appeal Was Called Out For Hearing, The Ld. Counsel For The Assessee Invited Our Attention To The Order Dated 10.06.2020, Passed By The Tribunal In The Case Of M/S Raipur Steel Casting India (P) Ltd. & Srinath Ji Furnishing Pvt. Ltd. In I.T.A. No. 895& 1035/Kol/2019, For Assessment Year 2014-15.Wherein Thetribunal Held That Effect Of Omission Of Clause (I) Of Section 92Ba W.E.F 01.04.2017 Had The Effect Of It Being Omitted From Its Inception Hence, Reference

…he deletion of Rule 10 and 10A of the Central Excise Rules on 6th August, 1977. 14 Shivani Ispat and Rolling Mill (P) Ltd. Assessment Year:2014-15 24. An attempt was made in General Finance Company &Anr. v. Assistant Commissioner of Income Tax, Punjab, (2002) 7 SCC 1 to refer these two judgments to a larger bench on the point that an omission would not amount to a repeal for the purpose of Section 6 of the General Clauses Act. Though the Court found substance in the argument favouring the reference to a larger bench, ultimately it decided that the prosecution in cases of non-compliance of the provision therein co…

Director of Income Tax -II New Delhi vs. M/S Samsung Heavy Industries Co. Ltd

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…fter the revenue had been earned from manufacture, design etc., and it was for that reason that it could not be brought to tax. He also sought to distinguish the judgment in M/s DIT (International Taxation), Mumbai v. M/s Morgan Stanley & Co. Inc., (2007) 7 SCC 1, and relied upon certain passages in a recent judgment reported as Asst. Director of Income Tax, New Delhi v. E- Funds IT Solution Inc. (2018) 13 SCC 294. He argued that the High Court judgment was cryptic and did not address any of the real issues that arose on the facts of this case. He further argued that it was completely incorrect to state t…

M/S. Bhartia-Smsil(Jv), Guwahati vs. Income Tax Officer, Ward-3(1), Guwahati

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.117/Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

…with the applicability of Section 6 of the General Clauses Act to the deletion of Rule 10 and 10A of the Central Excise Rules on 6th August, 1977. 24. An attempt was made in General Finance Company &Anr. v. Assistant Commissioner of Income Tax, Punjab, (2002) 7 SCC 1 to refer these two judgments to a larger bench on the point that an omission would not amount to a repeal for the purpose of Section 6 of the General Clauses Act. Though the Court found substance in the argument favouring the reference to a larger bench, ultimately it decided that the prosecution in cases of non-compliance of the provision therein co…

K Krishna Murthy vs. State of Karnataka

Bench: The Hon’Ble Mr. Justice P.S. Dinesh Kumar Writ Petitions No.14492-14493 Of 2019 C/W Writ Petition No.18046 Of 2019(Gm-Res)

…petitioners’ cases inasmuch as the offences alleged against them are not relatable to ‘any recommendation made’ or ‘decision taken by public servant in discharge of his official duties’; 5 (2002)7 SCC 1 W.Ps. No.14492-14493/2019 C/W W.P. No.18046/2019 9 He relied upon following authorities (i) Dr.Subramanian Swamy Vs. Dr.Manmohan Singh and another6 paragraph 68 (ii) Hitendra Vishnu Tha…

Asstt Director of Income Tax I New Delhi vs. M/S E Funds It Solution Inc

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…nel engaged in providing these services were ostensibly the employees of eFunds India but were de facto working under the control and supervision of eFunds Corp. In this regard, reference was made to Para 17 of the judgment in DIT v. Morgan Stanley (2007) 7 SCC 1, where the Court held: “17……It is important to note that where the activities of the multinational enterprise entails it being responsible for the work of deputationists and the employees continue to be on the payroll of the multinational enterprise or they continue to have their lien on their jobs with the multinational enterprise, a service…

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

…SCC OnLine SC 887 wherein it was observed at page 329: 21.7. This Court in a recent decision delivered by a Bench of three Judges in Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal [Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal, (2020) 7 SCC 1 : (2020) 4 SCC (Civ) 1 : (2020) 3 SCC (Cri) 1 : (2020) 2 SCC (L&S) 587] held as under : (SCC p. 56, para 61) “61. We may reiterate, therefore, that the certificate required under Section 65-B(4) is a condition precedent to the admissibility of evidence by way of electronic record, as correctly held in Anvar P.V. [Anvar P.V. v. P.K. Ba…