PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

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

3) contain provision for assessment of ‘total income’ by the AO. It is submitted that there is a possibility that income chargeable to tax has escaped assessment in the first instance. Section 147 of the Act, 1961 enables the AO to assess or reassess the case and bring to tax such income also. Thus, the Act, 1961 contains elaborate machinery

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

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

131 to 136 provide for the administrative powers of the Commissioner. 23 Section 253 of the Act provides for appeals to the Appellate Tribunal. Sub-Section (1) whereof reads thus: 253. Appeals to the Appellate Tribunal. (1) Any assessee aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) an order passed

THE COLLECTOR OF CENTRAL EXCISE, MADRAS vs. M/S M.M. RUBBER & CO

3) of Section 35E of the Act which deals with the limitation for exercise of the powers under sub- sections (1) and (2) of the Act and which is the relevant provision for consideration in this appeal reads as follows: "No order shall be made under sub-section (1) or subsection (2) after the expiry of one year from

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

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

3) post 1st April, 2017 is also required to be considered. That the test under the new law post 1st April, 2017 is “Key management and commercial decisions necessary for the conduct of the business as a whole or in substance.” It is submitted that the place of effective management (POEM) is the new standard CA 5769/2022 Etc. Page

COMMNR. OF INCOME TAX, GUJARAT CENTRAL vs. SAURASTHRA CEMENT & CHEM. INDUSTRIES LTD

reassessment or re-computation is : made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, 254, 260, 262, 263 or 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act;... Explanation

MANISH MAHESHWARI vs. ASSTT.COMMNR.OF INCOME TAX

The appeals are allowed

131 of this Act, or a notice under sub-section (4) of section 22 of the Indian Income-tax Act, 1922, or under sub-section (1) of Section 142 of this Act was issued to produce, or cause to be produce , any books of account or other documents has omitted or failed to produce, or cause to be produced, such

MODI INDUSTRIES LIMITED, MODINAGAR vs. COMMISSIONER OF INCOME-TAX, DELHI

The appeals are allowed in the above

131 I.T.R.239), a Bench of the Andhra Pradesh High Court followed the decision of the Bombay and Allahabad High Courts and dissented from the view taken by http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 11 of 39 the Calcutta High Court. A Full Bench of the Bombay High Court considered the question once again in Commissioner of Income

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

131 of this Act, or a notice under sub-section (4) of section 22 of the Indian Income Tax Act, 1922 (11 of 1922), or under sub- section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause