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

The appeal is dismissed, but in the circumstances,

condonation of delay, there is a provision under the Limitation Act, 1963. 5. Learned counsel for the respondent on the other hand supported the view given by the High Court. http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 5 6. At this juncture, it would be appropriate to take note of Section

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

Appeals are allowed

Bench: HON'BLE MS. JUSTICE INDU MALHOTRA

Section 139(5) and 119(2)(b) of the Income Tax Act r.w. Circular No.9   of   2015   issued   by   the   CBDT   to   contend   that   the 22 Appellant   ought   to   have   made   an   application   for condonation   of   delay

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

Delay condoned. 2. Leave granted. 3. In this batch of civil appeals, the question which arises for determination is – whether TDS provisions in Chapter XVII-B, which are in the nature of machinery provisions to enable collection and recovery of taxes, are independent of the charging provisions which determines the assessability of income chargeable under the head “Salaries

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

condone the delay. It is stated that the power in this regard is untrammeled by any statutory provision. 5. Learned counsel for the respondents on the other hand supported the orders of the Commissioner and the High Court. 6. At this juncture, it is relevant to take note of Section

COMMISSIONER OF CUSTOMS & CENTRAL EXCISE vs. M/S HONGO INDIA(P) LTD

condone the delay in the presentation of the Reference Application under Section 35H(1) of the 1944 Act. In coming to the said conclusion, it has been held that Section 5

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

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

Delay condoned. The question which fell for consideration before the High Court was as to whether the proviso appended to Section 113 of the Income Tax Act is clarificatory and/or curative in nature. The said provision had come into force with effect from 01.06.2002. It reads as under: “Provided that the tax chargeable under this section shall be increased

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

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

Section 5 of the Limitation Act, 1963 explaining the delay in filing the appeal. 6. The first appellate authority, being of the opinion that it has no powers to condone

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

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Section 12 (A) of the Act. Since the application for registration was delayed in its filing, the appellant also made an application for condonation of delay in filing the application. 5

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

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

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

COMMISSIONER OF INCOME TAX-I, KOLHAPUR vs. M/S CHAPHALKAR BROTHERS PUNE

The appeals are dismissed in terms of the signed

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

5 crores. The incentives were to be allowed for a period of five years from the date of commencement of production. Concession was also available for subsequent expansion of 50% and above. The incentives were in the form of, inter alia, refund of sale tax on raw materials, machinery and finished goods. This Court held, on the facts of that

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

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

THE DIR. PRASAR BHARATI vs. COMMISSIONER OF INCOME TAX, THIRUVANANTH

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Delay condoned. 2. Leave granted. 3. These appeals are directed against the final judgment and order dated 20.11.2009 passed by the High Court of Kerala at Ernakulam in Income Tax Appeal No.27 of 2009 and Income Tax Appeal No.62 of 2009 whereby the High Court allowed the appeals preferred by the respondent herein and 1 Digitally signed by ASHA SUNDRIYAL

THE SECRETARY TO GOVERNMENT DEPARTMENT OF COOPERATION FOOD AND CONSUMER PROTECTION vs. A. KINGSTON DAVID

The appeals are disposed of in the above terms

Bench: The High Court. The Review Petition Was Dismissed On 31 January 2019. The Special Leave Petitions Were Filed On 28 March 2019. Hence, Sufficient Cause For Condoning The Delay Has Been Shown. The Delay In Filing The Special Leave Petitions Is Condoned. 2 Leave Granted. Digitally Signed By Chetan Kumar Date: 2021.12.16 16:29:46 Ist Reason: Signature Not Verified

delay in filing the Special Leave Petitions is condoned. 2 Leave granted. Digitally signed by Chetan Kumar Date: 2021.12.16 16:29:46 IST Reason: Signature Not Verified CA 7655-56/2021 2 3 These appeals arise from a judgment of a Division Bench at the Madurai Bench of the Madras High Court dated 8 December 2016, and the judgment dated

M/S TOPMAN EXPORTS vs. COMMR OF INCOME TAX,MUMBAI

Delay condoned. Leave granted in Special Leave Petitions. 2. These are appeals by way of special leave under Article 136 of the Constitution against the judgment and orders of the Bombay High Court holding that the entire amount received by an assessee on sale of the Duty Entitlement Pass Book (for short ‘the DEPB’) represents profit on transfer of DEPB