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

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE NAVIN SINHA

reassessed value by the customs authorities with fine under Section 112(a) of the Customs Act,1962.                       10.  The Central

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

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

Section 6 is the only Section which provides for entrustment of functions of Customs officer on other officers of the Central or the State Government or local authority, it reads as follows:- “6. Entrustment of functions of Board and customs officers on certain other officers. - The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally

MANISH MAHESHWARI vs. ASSTT.COMMNR.OF INCOME TAX

The appeals are allowed

112 of the Income Tax Rules, 1962. For the purpose of invoking the said provision, special procedure for assessment is laid down in Chapter XIV-B, the conditions precedent wherefor as laid down must be satisfied. Sections 158BC and 158BD read as under : "158BC. Procedure for block assessment : Where any search has been conducted under section 132 or books

M/S. SUPER MALLS PRIVATE LIMITED. vs. PRINCIPAL COMMISSIONER OF INCOME TAX 8

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

112 (Delhi); decision of the Gujarat High Court in the case of Commissioner of Incoem Tax v. Bipinchandra Chimanlal Doshi 2017 (395) ITR 632 (Gujarat); and the decision of the Delhi High Court in the case of Ganpati Fincap Service Pvt. Ltd. v. Commissioner of Income Tax 2017 (395) ITR 692 (Delhi); 3.3 That even the CBDT also issued

COMMNR. OF CENTRAL EXCISE, VADODARA-I vs. M/S. GUJARAT CARBON & INDUSTRIES LTD

112) ELT 365) the show cause notice was dropped. In the said case, it was held that service availers are not required to pay service tax under the provisions of the Finance Act. In some cases the orders were reviewed under Section 84 of the said Act on the ground that Section 117 of the Finance Act, 2000 validates retrospectively

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