COMMISSIONER OF AGRICULTURAL INCOME TAX, TRIVANDRUM vs. SMT. LUCY KOCHUVAREED

The appeals are allowed, but in the circumstances of the case we make no

23, 1967 and remanded the cases to the Agricultural Income-tax officer for fresh disposal. The relevant part of this order is as follows: "In these circumstances I find that the disallowance of Rs. 2500/- for 1959-60 and Rs. 3500/- for 1960-61 towards upkeep and maintenance of immature area is irregular as it is not based

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 under Section 147 of the Income Tax Act, 1961 (briefly “the Act” hereinafter) following issuance of notice under Section 148 of the Act is legally sustainable or is bad in law, is again confronting us in the present batch of appeals. The Digitally signed by Anita Malhotra Date: 2024.01.23 17:23

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

The appeals are allowed in the above

23 of 39 mean revised order of assessment passed pursuant to a direction of a higher authority, the consequences will be very harsh for the assessee under Section 215 and also under Section 217. Section 217 deals with a case where the assessee had not been hitherto assessed to tax and has not sent an estimate as required

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

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

The appeals are allowed

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

reassessment or recomputation which is twenty-one months subject to the provisos therein when an assessment is made under Sections 143 or 144 of the Act; that, in a case where Section 92C applies, sub-section (4) of Section 153 may have expressly extended the limitation period by twelve months which is by way of a recent amendment

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 were validly made under section 34(1)(b) of the Act? 3. Whether an appeal can lie http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 14 against an order levying penal interest under section 18A of the Act for the assessment years

ESTATE OF LATE, RANGALAL JAJODIA vs. COMMISSIONER OF INCOME-TAX MADRAS

reassessment made, on the assessee or any person in consequence or of to give effect to any finding or direction contained in an order under-section 31, section 33, section 33A, section 33B, section 66 or section 66A". Counsel for the Revenue in C.A. No. 2336-2339 of 1966 contended that the second proviso saved the assessment from

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

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

The appeal is allowed

23, section 24B, the proviso to sub-section 2 of section 25A, the proviso to subjection 2 of section 26 and sections 44 and 46 of the Indian Income-tax Act, 1922, shall be applicable to the recovery of any sum specified in such http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 8 of 60 settlement by the, Income Tax Officer

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.

23,279/-, inclusive of interest levied. Later, a show- cause notice for prosecution under Section 276CC was issued to A-3 on 7.8.1996. A-3 filed replies on 24.11.1996 and 24.3.1997. The Commissioner of Income Tax accorded sanction for prosecution on 4.8.1997. 8. We may incidentally also point out, the final tax liability so far as the firm is concerned

INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

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

reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made and for the relevant assessment year or years as referred to in sub-section (1) of CIVIL APPEAL NO. 911 OF 2022 Page 23

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

23. It is clear that on the facts of the present case the provisional assessment had been made in 1998 and the final 17 Page 18 JUDGMENT assessment only on 4.11.2004 by the Commissioner. Both these dates being prior to 13.7.2006, Shri Lakshmikumaran is right and no interest is chargeable under Section 18 of the Customs Act, for the period

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

reassessment power under Section 34(2) of the Income Tax Act, 1922 which read as follows: "No order of assessment under Section 23

COMMISSIONER OF INCOME TAX, WEST BENGAL, vs. BALKRISHAN MALHOTRA

In the result this appeal fails and the same is dismissed

23 to which clause (c) of sub-section (1) of section 28 (1) 25, I.T.R. 79. 954 applies or of assessment or reassessment

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

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

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

A.L.A. FIRM vs. COMMISSIONER OF INCOME TAX, MADRAS

section 23(2) on the same day (10.4.1962) posting the hearing for the same day and completed the assessment also on the same day, after making a petty addition of Rs. 2083 paid as property tax in Malaya, and recording the following note: "Audit assessment-Lakshmanan appears-return filed- I.T. 86 acknowledged in list of books-scrutinised- order dictated". http://