M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

seizure. This should be reported to the Director of Income- tax/Commissioner authorising the search at the time of furnishing the search report. In all cases, a detailed inventory of the jewellery and ornaments found must be prepared to be used for assessment purposes.” K. R. B. JODHA MAL DISTINGUISHED BY HIGH COURT 50. The High Court has distinguished the judgment

M/S. K.C.C. SOFTWARE LTD. vs. DIRECTOR OF INCOME TAX (INV.)

The appeal is dismissed subject to the aforesaid

Seizure Manual\024 to which reference has been made deals with in Chapter V under heading \023Post Search Work\024. The relevant paras 5.01 and 5.02 read as follows: \0235.01 After the return of the search parties, a check list should be prepared for pending and immediate follow up work. The check list may inter alia include:- (a) List

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

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

seizure took place on 06.10.2001. An order of block assessment in terms of Section 158BC was made in respect of the assessment years 1984 to 2003. The surcharge was levied on 30.06.2003. In support of its contention that the said proviso was retrospective in nature, the learned Additional Solicitor General relies upon a Division Bench decision of this Court

M/S. MERCANTILE COMPANY vs. COMMNR. OF CENTRAL EXCISE, CALCUTTA

seizure of 3 files, 9700 pieces of Philips Ultra cleaner, 500 pieces of degreasing & cleansing fluid, 700 pieces of Switch cleaning oil all bearing brand name of Philips. These were detained and later seized on 9th February, 1998. Also, some 13 files belonging to M/s. T. Paul & Sons were tendered by the partner of the appellant firm. Certain other documents

GUNWANTLAL GODAWAT vs. UNION OF INDIA CUSTOM AND CENTRAL EXCISE THROUGH COMMISSIONER

The appeals are disposed of as indicated above

Bench: HON'BLE MR. JUSTICE J. CHELAMESWAR

house of Late Shri Chhaganlal   Godawat,   under   the   Rule   126­M   of   the   erstwhile Defence of India Rules, 1962.   The impugned gold along with the Iron Safe will, however, be released and handed over to the legal heirs of Late Shri Chhaganlal Godawat on payment of redemption fine of Rs. 2.50 crores (Rupees Two crores fifty lacs only) in lieu

KOTHARI FILAMENTS vs. COMMR.OF CUSTOMS (PORT) KOLKATA

Appeal is allowed with the aforementioned directions with costs

search and seizure was carried out and on examination, it was found that 189 poly bags out of 860 poly bags contained a white coloured chemical and the remaining 671 poly bags contained a yellow coloured chemical. The estimated value of the mis-declared item was estimated at Rs.1,02,97,166/-. 4. A notice under Section

B.M.MALANI vs. COMMR.OF INCOME TAX

The appeal is allowed accordingly to the aforementioned extent

seizure to meet the tax liabilities and oblige.” 2 Indisputably, the said request of the appellant was not acceded to. However, the fact that such an offer had been made by the appellant is not denied or disputed. It is furthermore not disputed that the Income Tax Department demanded and recovered a sum of Rs.40 lakhs in between the period

THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS

Bench: HON'BLE MR. JUSTICE M.R. SHAH

search at the business premises of the Respondent/assessee. The recovery yielded silver slabs/silver ingots. The assessee was in the business of making jewellery. 5. The Respondent/assessee filed his return for the Assessment Year 1989-1990 followed by a petition before the Income Tax Settlement Commission. The Collector of Customs vide order dated 18.12.1990 ordered confiscation of goods and imposed penalty

GASTRADE INTERNATIONAL vs. COMMISSIONER OF CUSTOMS, KANDLA

Bench: HON'BLE THE CHIEF JUSTICE

House, Kandla) Cross Examination of Shri Gobind Singh, Manager (Lab), IOCL, Central Laboratory, Mumbai in the matter of SCN F. No. DRI/AZU/CI/ENQ-11(INT-2/2018 dated 24.04.2019 issued to M/s. Gastrade International & Others by Shri Hardik Modh, Advocate. Q: What is your name·? A: Dr. Gobind Singh. Q: Where have you been working and for how long? A: I have

COMMISSIONER OF CUSTOMS, CALCUTTA vs. G.C. JAIN

Appeals are dismissed but without any

searches were conducted in the offices of the Respondents and their statements were recorded. The customs clearing agent was also interrogated and efforts were made to find out as to whether the product in question was used as a bonding agent or not. Shri R.K. Jain, in his statement, recorded during such investigations, deposed that the product was used