COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

4 and 5 which are the charging sections. Sections 160 and 161 provide a machinery for collection of a charge which is imposed in general terms elsewhere and yet Sections 160 and 161 are the sections which like Section 201(1) imposes a vicarious liability on an agent to be assessed in respect of the income of the principal

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

5 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page 6 JUDGMENT provisions of Section 113 of the Act as inserted by the Finance Act, 1995 and clarified by the Board Circular No.717 dated 14.08.1995, surcharge was leviable on the income assessed. According to the CIT the charging provision was Section 4 of the Act which

COMMR.OF CUSTOMS,CENTRAL EXERCISE,NOIDA vs. M/S PUNJAB FIBRES LTD.,NOIDA

The appeal is dismissed, but in the circumstances,

Section 128 of the Finance Act, 1999. The High Court dismissed the reference application holding that it had no power to condone the delay in making the application for reference. It was noted that there was no provision permitting condonation of delay. 4. Learned counsel for the appellant submitted that even if the Act does not provide for any condonation

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

delay in filing a return without contumacious conduct and mens rea being established could not make the petitioner liable for prosecution. 6. Petitioner having been subjected to levy of interest under Section 139(1) and also to penalty proceedings under Section 271(1)(a) of the Act, could not further be prosecuted for the same defaults. Per contra, learned counsel

COMMNR. OF INCOME TAX, RAJKOT vs. SHATRUSHAILYA DIGVIJAYSINGH JADEJA

4 of 7 Delay not condoned 1990-91 Appeal 13/15.01.99 Last Week of Jan., 1999 15/22/23.2.99 & 5.3.99 Accepted Delay condoned 1990-91 Revision 26.11.98 to 8.12.1998 28/29.12.98 9.2.1999 Rejected 31.3.2000 Delay not condoned 1991-92 Appeal 13/15.01.99 Last Week of Jan., 1999 15/22/23.2.99 & 5.3.99 Accepted Delay condoned 1991-92 Revision 26.11.98 to 8.12.1998 28/29.12.98 9.2.1999 Rejected 31.3.2000 Delay not condoned

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

condonation of the said infraction, even if a return is filed in terms of sub- section (4). Accepting such a plea would mean that a person who has not filed a return within the due time as prescribed under sub-section (1) or (2) of Section 139 would get benefit by filing the return under Section 139(4) much later

M/S DALMIA POWER LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeals are allowed

Bench: HON'BLE MS. JUSTICE INDU MALHOTRA

condonation of delay under Section 6 119(2)(b) of the Income Tax Act, 1961 read with CBDT Circular No. 9/2015 dated 09.06.2015.  2.13 On   28.12.2018,   the   Department   passed   an Assessment Order u/S. 143(3) of the Income Tax Act, stating that in view of the Scheme of Arrangement and Amalgamation, the notice issued under Section

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

Delay condoned. 2. Leave granted. The present appeals arise from a final judgment and common order dated 28.08.2024 passed by the High Court of Delhi at New Delhi1 in W.P. (C) Nos. 6764, 6765 and 6766 of 2020 and are, therefore, disposed of by this common judgment. 3. For the sake of clarity and systematic analysis, this judgment is divided

M/S. SINGH ENTERPRISES vs. COMMNR.OF CENTRAL EXCISE, JAMSHEDPUR&ORS

4. In support of the appeal, learned counsel for the appellant submitted that even if it is conceded for the sake of argument that the Commissioner had no power to condone the delay, yet the High Court in exercise of power conferred under Article 226 of the Constitution of India, 1950 (in short the \021Constitution\022) can condone the delay

COMMNR. OF CENTRAL EXCISE, DELHI vs. M/S. SANDAN VIKAS (I) LTD

Appeal stands disposed of with

condoning the delay in filing the appeal. In view thereof, we are of the opinion that the matter needs to be heard by a three-Judge Bench. Ordered accordingly. The Registry is directed to obtain necessary instruction in this regard from Hon’ble the Chief Justice of India for listing of this matter before a three-Judge Bench

M/S. VIJAY INDUSTRIES vs. COMMISSIONER OF INCOME TAX

Appeals are allowed

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Delay condoned. 2) In all these appeals issue relates to the interpretation that is to be accorded to the provisions of Section 80HH of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’). Section 80HH and other related provisions, as it existed at the relevant time, are to be taken note of. since we are concerned with

RAJA MECHANICAL CO.(P) LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-I

Appeal is dismissed on

Bench: The Adjudicating Authority/Assessing Authority. However, The Said Declaration Was Not Filed Within The Time Prescribed Under The ‘Central Excise Act, 1944 (For Short ‘The Act’) & The Rules Framed Thereunder. Accordingly, The Adjudicating Authority Had Issued A Show Cause Notice Dated 11.10.1995 To The Assessee, Inter Alia, Directing It To Show Cause As To Why The Modvat Credit To The Tune Of Rs.1,47,000/-, Availed By It, Should Not Be Disallowed & Recovered Under Rule 57G Of The Central Excise Rules, 1944 (For Short ‘The Rules’) Read With Section 11A Of The Act And, Further Directed It To Show Cause As To Why Penalty Under Rule 173Q Of The Rules Should Not Be Imposed. Thereafter, A Corrigendum Dated 23.4.1997 To The Show Cause Notice Was Issued To The Assessee, Inter Alia, Directing It To Show Cause To The Assistant 2

4 Page 5 JUDGMENT assessee has filed an appeal before the first appellate authority, namely, the Commissioner of Appeals, but by that time there was a delay in filing the appeal. Along with the appeal, the assessee had also filed an application under Section 5 of the Limitation Act, 1963 explaining the delay in filing the appeal. 6. The first

DEPUTY COMMISSIONER OF INCOME TAX vs. M/S PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.)

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

condoned. Leave granted. 2. The appeals before us raise an important question as to the constitutional validity of the third proviso to Section 254(2A) of the Income Tax Act, 1961 (hereinafter referred to as “Income Tax Act”). 3. The facts in Deputy Commissioner of Income Tax & Anr. v. M/s Pepsi Foods Ltd. [now Pepsico India Holdings Pvt. Ltd] (Civil

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

condoning the delay admitted the appeal without formulating the substantial questions of law as required under Section 260A. 10 By reason of an order dated 9.1.2006, the High Court entertained the appeal, stating: “Learned Counsel for the appellant states that though CIT, Shimla has locus-standi to file the present appeal, but as an abundant caution appeal may also

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD

The appeal is allowed, in the above terms, without order on costs

Bench: HON'BLE THE CHIEF JUSTICE

4) In this section- (a) " property" includes property, rights and powers of every description and" liabilities" includes duties of every description; and..” 9 Under the present Companies Act, 2013, the corresponding provisions are Sections 230-234. 10 18. Amalgamation, thus, is unlike the winding up of a corporate entity. In the case of amalgamation, the outer shell of the corporate

COMMISSIONER OF CUSTOMS, BANGALORE vs. M/S. N.I. SYSTEMS INDIA P.LTD

Delay condoned. Facts: 2. M/s. N.I. Systems (India) Private Limited (hereinafter referred to as “importer”) is a 100% subsidiary of N.I. Corporation at Austin, Texas, USA. 3. Assessee imports various products from its Holding Company and supplies the same to its customers in India. During the relevant assessment year, the assessee imported various products from their Principal. The products were

COMMISSIONER OF INCOME TAX 14 vs. JASJIT SINGH

The appeals are dismissed in terms of signed

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

Delay condoned in SLP(C) Dy. No. 30718 of 2023 and all connected petitions. 2. Special leave granted. With the consent of the learned counsel for the parties, the appeals were heard. 3. In this batch of appeals the revenue questions four sets of orders of the Delhi High Court, dismissing its appeals under 1 Digitally signed by NEETA SAPRA

INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION (GWALIOR) M.P. LTD. vs. COMMISSIONER OF INCOME TAX GWALIOR M.P

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

4. On 10.02.1999, the appellant filed an application in the format prescribed under Section 12-A of the Act to the Commissioner of Income Tax (hereinafter referred to as “the CIT”) for grant of registration. According to the appellant, since they 3 were engaged in public utility activity which, according to them, was for a charitable purpose under Section