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“Section 45(7)”

Section References (mined)Section 45Section 45(7)2 judgments

The decision most relied on for Section 45(7) is Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. (7 SCC 234), cited in 75 judgments on BharatTax.

Leading authorities on Section 45(7)

Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd.
7 SCC 234 · 2005 · Reported
75
citing judgments

A statute prescribing a procedure using negative language (e.g., 'in no other manner') imposes absolute requirements, and failure to comply will invalidate the entire proceeding.

Judgments citing Section 45(7)

Sri Arumuga Cottspin Pvt. Ltd., Coimbatore vs. The ACIT, CC-I, Coimbatore

The appeal stands partly allowed in terms of our above order

ITA 1098/CHNY/2024[2017-18]Status: DisposedITAT Chennai10 Dec 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1098/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) M/S. Sri Arumuga Cottspin Pvt. Ltd. Acit बनाम Sf No.919/6, No.2, Pollachi Road, Central Circle-1, / Vs. Ramanathapuram, Coimbatore-642 104. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-5065-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Venkata Raman (Ca) - Ld. Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) - Ld. DR
Section 133(6)Section 133ASection 143(3)Section 69A

considered opinion, is the same under the Tamil Nadu General Sales Tax Act (hereinafter referred to as ‘the TNGST Act’) in view of section 45(7) of the TNGST Act, which reads as follows: "Any person, who is in any way knowingly concerned in any fraudulent evasion or attempt

Sri Mahasakthi Mills Limited, Coimbatore vs. The ACIT, CC-I, Coimbatore

The appeal stands partly allowed in terms of our above order

ITA 1059/CHNY/2024[2017-18]Status: DisposedITAT Chennai10 Dec 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1059/Chny/2024 (िनधा)रण वष) / Assessment Year: 2017-18) Sri Mahasakthi Mills Limited Acit बनाम/ No.95/13, Vyshnav Building, Central Circle-1, Opp. Kg Cinemas, Race Course Road Coimbatore. Vs. Coimbatore-641 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcs-2111-C (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri R. Venkata Raman (Ca) - Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 10-12-2024 आदेश / O R D E R

For Appellant: Shri R. Venkata Raman (CA) - Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT) -Ld. DR
Section 133(6)Section 133ASection 143(3)Section 40A(3)Section 69A

considered opinion, is the same under the Tamil Nadu General Sales Tax Act (hereinafter referred to as ‘the TNGST Act’) in view of section 45(7) of the TNGST Act, which reads as follows : "Any person, who is in any way knowingly concerned in any fraudulent evasion or attempt