SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

6) The liability of a legal representative under this section shall, subject to the provisions of sub-section (4) and sub-section (5), be limited to the extent to which the estate is capable of meeting the liability.” “168. (1) Subject as hereinafter provided, the income of the estate of a deceased person shall be chargeable

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

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

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

The appeal is allowed

6. The appellant, in the High Court, assailed the notices issued under Section http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 5 148 of the Act for reassessment for the assessment years 1968-69 to 1971-72 and for the year 1982-83 on the ground that the proposed reassessment for those assessment years had already become barred

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

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

6 TC 542 (HL)).” v) In the case of Nandlal Gandalal (supra), this Court has held that the expression “control and management” in Section 4A(b) of the Income Tax Act, 1922, means de CA 5769/2022 Etc. Page 59 of 67 facto control and management and not merely the right or power to control and manage

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 18. By   Finance   Act,   2006,   Section   14A   was   numbered   as sub­section (1) and after sub­section (1) sub­sections

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

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

Section 143(3) of the Act. 6 11. It may be mentioned that for the assessment year 1993- 1994, the assessee had submitted the profit and loss account as well as the balance sheet along with the return of income. While examining the balance sheet, the assessing officer noticed that the balance in the capital account of all the partners

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

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

The appeal is disposed of as above and the matter is

6. We shall now consider question No. 2 as to whether the Revenue could contend or defend the 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

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

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

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

6 SCC 479, this Court held:- “11. Section 9(2-A) makes applicable to the assessment, re-assessment, collection and enforcement of Central sales tax the provisions relating to offences and penalties contained in the State Acts as if the Central sales tax was a State sales tax. But Section 9(2-A) makes no reference to interest. 12. There

BASHESHAR NATH vs. THE COMMISSIONER OF INCOME-TAX,DELHI & RAJASTHAN & ANOTHER

The appeal is allowed

reassessment proceeding relating to taxation on income or in any other proceeding before any Court or other authority any matter which forms part of such settlement. (4) Where a settlement has been accepted by Government under sub-section (1), no proceedings under section 34 of the Indian Income Tax Act, 1922 (XI of 1922), or under section

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

PLASTIBLENDS INDIA LIMITED THROUGH ITS CHAIRMAN AND MANAGING DIRECTOR vs. ADDL.COMMISSIONER OF INCOME TAX RANGE 8(2) MUMBAI

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

reassessment proceedings and passed an assessment order under Section 143(3) read with Section 147 computing the gross total income at Rs.34,15,583/-. Though, the assessee had disclaimed deduction in respect of depreciation, the AO allowed deduction on this account as well in respect of the same in the sum of Rs.2,13,89,379/- while computing the profit

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

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

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