VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

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

6 of the guidelines provides two categories of offences which can be compounded - category A and category B offences. Category A offences include the offences defined under Sections 276, 276B 276BB, 276DD, 276E, 277 and 278 of the Act respectively. Whereas Category B offences include the offences defined under Sections 275A, 275B, 276, 276A, 276AA, 276AB, 276C(1), 276C

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

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

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

c) of the Act and the manner of computation shall be in accordance with Section 158BB of the Act. (viii) Section 158BD provides the assessment of undisclosed income of any other person. Section 158BE provides the time limit for competition of block assessment. Section 158BF refers to the inapplicability of the various provisions relating to interest and penalties, and section

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

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

The appeals are allowed in the above

C) Income tax is realised by deduction at source, payment of advance tax and also direct payment after assessment. If regular assessment is construed to mean the revised assessment, strange consequences may follow. For example, if Rs.90,000/- in all is collected from an assessee on account of his tax liability of a given year, consisting of Rs.30

ASSISTANT COMMISSIONER OF INCOME TAX vs. RAJESH JHAVERI STOCK BROKERS PVT.LTD

The appeal is allowed without

6. In support of the appeal learned counsel for the appellant submitted that the factual position involved in Adani Exports\022 case (supra) was entirely different. That was a case relating to http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2 of 10 Section 143 (3) of the Act and the present case relates to Section 143(1

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

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

1) Review Petition No. 400 of 2021 Page 12 of 161 of Section 4 before the 06.07.2011 were deemed to have and always had the power of assessment under Section 17 and were deemed to be and always have been “proper officers” for the purpose of the said section. 6. The constitutional validity of Section

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

The appeals are allowed

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

c) in the case of an assessee, to whom any books of account or documents seized or requisitioned pertains or pertain to, or any information contained therein, relates to, be extended by twelve months. (4) Notwithstanding anything contained in sub-sections (1), (1A), (2), (3) and (3A), where a reference under sub- section (1) of section 92CA is made during

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

Appeals are disposed of with the aforementioned directions

c) an order passed by a Commissioner under section 12AA or under clause (vi) of sub-section (5) of section 80G or under section 263 or under section 271 or under section 272A or an order passed by him under section 154 amending his order under section 263 or an order passed by a Chief Commissioner or a Director General

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

6 (1997) 5 SCC 321 7 (1969) 2 SCC 324 8 (2015) 12 SCC 179 10 Revenue that clause (a) of sub-section (1) of Section 132 of the Act is applicable, whereas the High Court has recorded a finding that even clause (b) and clause (c) of sub-section (1) of Section 132 of the Act are not satisfied

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

KOTAK MAHINDRA BANK LIMITED vs. COMMISSIONER OF INCOME TAX BANGALORE

The appeal is allowed

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

reassessment of income for the aforesaid assessment years. The Assessing Officer also passed a penalty order dated 14.06.2000 levying a penalty under Section 271 (1)(c) of the Act after being satisfied that the appellant had concealed its income as regards lease rental. 2.3. While various proceedings, such as an appeal before the CIT (A) for the assessment year

INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

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

reassess income of such other person in accordance with the provisions of Section 153A. It also further provided that in case of such other person, the reference to the date of initiation of the search under Section 132 or making of requisition under Section 132-A in the second proviso to sub-section (1) of Section 153-A shall

SHITAL FIBERS LTD. vs. COMMISSIONER OF INCOME TAX

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

C) No. 28934 of 2019 J U D G M E N T ABHAY S. OKA, J. 1. This group of appeals/petitions has been referred to a Bench of three Judges in view of the Order dated 10th December, 2015 in Assistant Commissioner of Income Tax, Bangalore v. Micro Labs Limited1 which records difference of opinion between

COMMNR. OF INCOME TAX vs. HINDUSTAN BULK CARRIERS

The appeals are disposed of accordingly

reassessment for any years and at any stage in original, appellate or revisional proceeding. The definition of ’case’ excludes appeals or revisions which have not been formally admitted by the concerned authorities. This definition clause (b) of Section 245 A indicates that the Settlement Commission can take up for settlement a ’case’ as defined which is pending at any stage

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

6 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page 7 JUDGMENT The Tribunal vide its order dated 23.06.2006 allowed the appeal of the assessee. The Tribunal held that the insertion of the proviso to Section 113 of the Income Tax Act cannot be held to be declaratory or clarificatory in nature and was prospective

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

6 of 9 tion Officer & Anr., [1962] 1 SCR 676 construing the proviso to Section 18 of the Land Acquisition Act which prescribed for applications seeking reference to the Court, a time limit of six weeks of the receipt the notice from the Col- lector under Section 12(2) or within six months from the date of the Collector

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

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

c) is, as we shall presently point out on the authorities, central control and management. The control and management contemplated by this sub-section is not the carrying on of day to day business by servants, CA 5769/2022 Etc. Page 54 of 67 employees or agents. The real test to be applied is, where is the controlling and directing power

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