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

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

2) of Section 153A of the Act. x) It is submitted that the second proviso to sub- section (1) of Section 153A provides that assessment or reassessment, if any, relating to the six assessment years referred to in the sub-section pending on the date of initiation of search under Section 132 or requisition under Section 132A, as the case

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

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

reassessment in the jurisdictional area where the import concerned has been affected, either by the Board or the Commissioner of Customs, in terms of Review Petition No. 400 of 2021 Page 16 of 161 Section 2(34) of the Act, 1962, was competent to issue notice under Section 28 of the Act, 1962. 14. It appears from the decision

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

reassess, collect and enforce payment of the Central sales tax payable by a dealer as if it was payable under the State Act; this is the first part of Section 9(2). By the second part thereof, these authorities are empowered to exercise the powers they have under the State Act and the provisions of the State Act, including provisions

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

SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

30 Page 31 JUDGMENT Section 14. By this method, the Court found the continuity of the legal personality of the assessee is maintained in order to enable the assessment of turnover which has escaped assessment. The crucial difference, therefore, between Section 15(1) of the Bombay Sales Tax Act, 1953 and Section 11A of the Central Excises and Salt

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

Appeals are disposed of with the aforementioned directions

30. Indisputably, CIT (Shimla) had no jurisdiction to issue directions. Notices issued pursuant thereto would be bad in law. We may, however, place on record that the Revenue in the ‘List of Dates’ while questioning the observations made by the High Court that the notices under Section 148 of the Act for Assessment Years

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

The appeals are allowed

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

2) by the eligible assessee. (14A) The provisions of this section shall not apply to any assessment or reassessment order passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner as provided in sub- section (12) of section 144BA. (14B) The Central Government may make a scheme, by notification in the Official Gazette

INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

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

reassess total income of such other person of such assessment year in the manner provided in Section 153-A.” 4.1 It is submitted by Shri Nataraj, learned ASG that the amendment in Section 153C was necessitated in view of the observation of the Delhi High Court in the case of Pepsico India Holdings Private Limited Vs. Assistant Commissioner of Income

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

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

30. Such a notice is subject to the time limit prescribed under Section 149. Under sub-Section (1)(b), no notice under Section 148 shall be issued in a case where an assessment under sub-section (3) of Section 143 or Section 147 has been made for such assessment year if seven years but not more than 10 years have

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

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

30. It   is   also   relevant   to   know   as   to   how   the   statutory provisions of Section 14A sub­section (2) and sub­section (3), Rule 8D was understood by the Income Tax department itself. After   insertion   of   sub­section   (2)   and   sub­section   (3)   in Section 14A by Finance Bill, 2006, circular dated 28.12.2006 was issued by the department wherein paragraph 11.3, following was stated

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

The appeals are allowed in the above

30, 1948, according to which the assessee became liable to pay a further tax of Rs.6,00,000/- in addition to the advance tax amount already paid. He paid it and preferred an appeal to the Appellate Assistant Commissioner against the order of assessment. The Appellate Assistant Commissioner set aside the assessment and directed the Income Tax Officer to make

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

SASI ENTERPRISES vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: The Additional Chief Metropolitan Magistrate (Egmore), Chennai, For The Willful & Deliberate Failure To File Returns For The Assessment Years 1991-92, 1992-93 & Hence Committing Offences Punishable Under Section 276 Cc Of The Income Tax Act, 1961 (For Short “The Act”). Complaints Were Filed On 21.8.1997 After Getting The Sanction From The Commissioner Of Income Tax, Central Ii, Chennai Under Section 279(1) Of The Income Tax Act. Appellants Filed Two Discharge Petitions Under Section 245(2) Cr.P.C., Which Were Dismissed By The Chief Metropolitan Magistrate Vide Order Dated 14.6.2006. Appellants Preferred Crl. R.C. Nos.781 To 786 Of 2006 Before The High Court Of Madras Which Were Dismissed By The High Court Vide Its Common Order Dated 2.12.2006, Which Are The Subject Matters Of These Appeals.

30 days for furnishing the return. When a return is furnished pursuant to a notice under Section 142(1)(i), the assessment may be made under Section 143 without recourse to Section 147. Further, with the deletion of Section 271(1)(a), a penalty for failure to furnish in due time a return of income under Section

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

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

2(35)(b) of the Act CA 5769/2022 Etc. Page 22 of 67 expressing his intention to treat him as the Principal Officer of the assessee companies. Therefore, this failure vitiates the entire proceedings. 3.20 It is submitted that there is adequate evidence on record to establish that: (a)the business was managed from Gangtok in Sikkim where the business

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

30. It now remains to consider the judgment of the Delhi High Court in G.D. Builders. 31. In the aforesaid judgment, it was held that the levy of service tax in Section 65(105)(g), (zzd), (zzh), (zzq) and (zzzh) is good enough to tax indivisible composite works contracts. 40 Page 41 JUDGMENT Various judgments were referred to which have

NEW DELHI TELEVISION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE L. NAGESWARA RAO

reassessments were not satisfied. The re­assessments were made with reference to clause (b) of Section 147 of the Act, and apparently the Income Tax Officer proceeded on the basis that in consequence of information in his   possession   he   had   reason   to   believe   that   income chargeable   to   tax   had   escaped   assessment   for   the   two assessment years. From the material before

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

The appeals are partly allowed;

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

2 (2018) 7 SCC 733 3 (2016) 1 SCC 631 4 (2020) 9 SCC 662 Civil Appeal No.5642 of 2009 etc. Page 10 of 31 for BPCL to charge different prices to OMCs for sales made to them vis-à-vis their own dealers. 15. The learned senior counsel relied upon the terms of the MOU, which incorporate a price

M/S. ROTORK CONTROLA INDIA (P) LTD. vs. COMMNR. OF INCOME TAX, CHENNAI

Appeals stand allowed in favour of the assessee with no order as to

30 to 36 [***] and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head “Profits and gains of business or profession”. 1 Expenses or payments not deductible in certain circumstances