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3 results for “reassessment”+ Section 20clear

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Key Topics

Section 112Penalty2

SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)

reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),— (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative

M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM

C.A. No.-007189-007189 - 2005Supreme Court04 Aug 2015
Section 12Section 18Section 3A
Section 68
Section 9A

reassess, collect and enforce payment of the Central sales tax payable by a dealer as if it was payable under the State Act; this is the first part of Section 9(2). By the second part thereof, these authorities are empowered to exercise the powers they have under the State Act and the provisions of the State Act, including provisions

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

20. We also find that the assessees’ argument that there is no charge to tax of works contracts in the Finance Act, 1994 is correct in view of what has been stated above. 21. This Court in Mathuram Agrawal v. State of M.P., (1999) 8 SCC 667, held:- “Another question that arises for consideration in this connection is whether