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

The appeals are allowed

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

60. Rationalisation of time limits for completion of assessment, reassessment and re-computation and reducing the time for filing revised return. 60.1 The provisions of section

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

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

60%. 28. From the above, it becomes manifest that Chapter XIVB comprehensively takes care of all the aspects relating to the block assessment relating to undisclosed income, which includes Section 156BA(2) as the charging section and even the rate at which such income is to be taxed is mentioned in Section 113 of the Act. No doubt, Section

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

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

reassess and allow clearances is still with the officer of customs. Review Petition No. 400 of 2021 Page 50 of 161 (iv) On the issue of whether there are any statutory limitations to the assignment of powers under Section 28 only to those officers who do assessment or re-assessment under Section 17, he submitted that the scheme

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

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

Bench: This Hon’Ble Court. (Ii) That Even Though The Appeals Of The Revenue Are Dismissed In Respect Of Assessments Passed Under 153A & 153C, In The Absence Of Incriminating

reassess such income in terms of Section 147/148 read with section 150. Page 2 of 4 (iii) That the Assessing Officer, may if found necessary initiate fresh proceedings within 60

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

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

Appeals are disposed of with the aforementioned directions

reassessment or recomputation may be taken.” The aforementioned provision although appears to be of a very wide amplitude, but would not mean that recourse to reopening of the proceedings in terms of Sections 147 and 148 of the Act can be initiated at any point of time whatsoever. Such a proceeding can be initiated only within the period of limitation

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

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

reassess’ the escaped income of an assessee. That the term ‘escaped assessment’ includes both “non- assessment” as well as “under assessment.” 4.8 Insofar as the submission on behalf of the appellants on service of notice is concerned, it is submitted that the principal place of business is the seat of control and therefore notice sent to Delhi is sufficient

MANISH MAHESHWARI vs. ASSTT.COMMNR.OF INCOME TAX

The appeals are allowed

60 and 105 of 1999. Before embarking on legal issues, we may notice the fact of matter from Civil Appeal arising out of Special Leave Petition (Civil) No.9751 of 2005. The assessee ’M/s Indore Construction Company (Pvt.) Ltd.’ (for short, ’the Company’) is a company registered and incorporated under the Companies Act, 1956 (for short, ’the Act’). One Shri Rameshwar

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

60. A perusal of the reproduced portion of Paragraph 8 shows that the expression “first offence” has been defined under the compounding guidelines as any offence committed: a. Prior to the date of issuance of any show cause notice for prosecution in relation to the said offence; or b. Prior to any intimation relating to prosecution by the department

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

Appeals are disposed of

60) 19. In Larsen & Toubro Ltd. v. State of Karnataka, (2014) 1 SCC 708, this Court stated:- 31 Page 32 JUDGMENT “In our opinion, the term “works contract” in Article 366(29-A)(b) is amply wide and cannot be confined to a particular understanding of the term or to a particular form. The term encompasses a wide range