COMMR. OF INCOME TAX vs. PARMESHWARI DEVI SULTANIA

reassessments." In view of the proceedings conducted under Section 132 of the Act and order having been passed under sub-section (5) of Section 132 thereof and seized assets including the gold ornaments, subject matter of the suit ordered to be retained, the Revenue objected to the maintainability of the suit and said that it was clearly barred by Section

SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

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

K.M. SHARMA vs. INCOME TAX OFFICER, WARD 13(7),NEW DELHI

The appeal is allowed

11. The submission made on behalf of the appellant is that neither the provisions of sub-section (1) nor sub-section (2) can be read as giving more than intended operation to the said provision. The provisions, it is argued, do not permit the authorities to reopen assessments, which have become final and reassessment

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

reassessment. However, the High Court of Kerala in appeals filed by the revenue under Section 260A of the Act has reversed the findings of the Tribunal by deciding the appeals preferred by the revenue in its favour. 2. Aggrieved by the aforesaid orders passed by the High Court of Kerala (briefly “the High Court” hereinafter), the assessee had preferred special

BHARAT PETROLEUM CORPORATION LTD. vs. COMMISSIONER OF CENTRAL EXCISE NASHIK COMMISSIONERATE

The appeals are partly allowed;

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

11 AC. 18. The learned counsel appearing for IOCL in Civil Appeal Nos. 8025-27 of 2010 has also made detailed arguments. He also argued the issue of the merger of the decision of the Tribunal in the case of Hindustan Petroleum Corporation Ltd1 with the order of this Court summarily dismissing the appeal. In support of his contention based

COMMNR. OF INCOME TAX vs. HINDUSTAN BULK CARRIERS

The appeals are allowed to the extent indicated above

reassessment is made under section 147 read with section 143(3) or section 144 and an appeal is pending before the first appellate authority." Per majority the Special Bench decided as follows: "Interest under Section 234B will be chargeable: In cases I and III up to the date of the order passed by the Settlement Commission under section 245D

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE THE CHIEF JUSTICE

reassessment under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except of an order referred to in sub- section (12) of section 144BA

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

11 of 112 to the use of the non-obstante clauses under Section 144C of the Act, the said Section would have to be interpreted in juxtaposition with Section 153(3) of the Act which deals with the limitation for the passing of an assessment order pursuant to a remand order passed by the Tribunal. 4.3 Learned Additional Solicitor General

ASSISTANT COMMISSIONER OF INCOME TAX vs. RAJESH JHAVERI STOCK BROKERS PVT.LTD

The appeal is allowed without

reassessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub- section (2) of section 139; and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) CIRCLE 1(2) vs. M/S M.R. SHAH LOGISTICS PVT. LTD

Appeal is allowed in these terms, without order on costs

Bench: HON'BLE THE CHIEF JUSTICE

reassess the income in respect of any issue, which has escaped 10 assessments, including the limitation period within which notices can be issued, by its proviso, enacts that: “Provided that no notice under this section shall be issued unless there is information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment in the case

ASSOCIATED STONE INDUSTRIES (KOTAH) LTD. vs. COMMISSIONER OF INCOME TAX, RAJASTHAN

The appeal is disposed of as above and the matter is

reassessments for the years 1954-55, 1955-56 and 1956-57 as validity made under Section 34(1)(b) of the Act? The High Court has held on question No. 2 that re- assessments of the appellant-company for the said three years were justified under Section 34(1)(b) of the Act. We have noticed in the earlier portion

PARASHURAM POTTERY WORKS CO. LTD. vs. INCOME TAX OFFICER, CIRCLE-1, WARD 'A', RAJKOT,GUJARAT

reassessment, or recompu- tation under section 147, the income Tax Officer shall serve on the assessee a notice containing all or any of the re- quirements which may be included in a notice under section 149(1). The Income Tax Officer has also before issuing such notice to record his reasons for doing so. Section 149 prescribes a time limit

COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

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

reassess   under   section   147   or   pass   an   order enhancing   the   assessment   or   reducing   a   refund already made or otherwise increasing the liability of   the   assessee   under   section   154,   for   any assessment year beginning on or before the Ist day of April, 2001.”  11

PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) vs. LALJIBHAI KANJIBHAI MANDALIA

The appeal is allowed and the order passed by the High

Bench: HON'BLE MR. JUSTICE HEMANT GUPTA

reassessment of Income under the Act or its predecessor statute, the Essential Commodities Act, 1955; the Foreign Exchange Regulation Act, 1973 as well as in respect of action of the Revenue in the matter of 9 (2000) 242 ITR 302 (Del.) 10 (2003) 260 ITR 80 (SC) 11 (2005) 278 ITR 36 (Bom.) 12 (2021) 433 ITR 203 (Telangana

COMMISSIONER OF CUSTOMS vs. M/S. ATUL AUTOMATIONS PVT LTD

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE NAVIN SINHA

11 of the Customs Act also.  Section 18A of the Foreign Trade Act reads that it is in addition to and not in derogation of other laws.  Section 125 of the Customs Act vests discretion in the authority to levy fine in lieu of confiscation. The MFDs were not prohibited but restricted items for import.   A harmonious reading

COMMR.OF INCOME TAX,CHENNAI vs. M/S ALAGENDRAN FINANCE LTD

11. In Sun Engineering Works P. Ltd (supra) also, V. Jaganmohan Rao (supra) was noticed stating: "The principle laid down by this Court in Jaganmohan Rao’s case, therefore, is only to the extent that once an assessment is validly reopened by issuance of a notice under Section 22(2) of the 1922 Act (corresponding to Section

BRIJ LAL vs. COMMNR. OF INCOME TAX, JALANDHAR

reassessment, tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147 and the income disclosed in the application as if such aggregate were the total 1 income. FORM NO. 34B [See rules 44C and 44CA] Form of application for settlement of case

INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

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

reassess income of such other person in accordance with the provisions of Section 153A. It also further provided that in case of such other person, the reference to the date of initiation of the search under Section 132 or making of requisition under Section 132-A in the second proviso to sub-section (1) of Section 153-A shall