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

The appeals are allowed

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

section in case of a conflict with what is contained in the non obstante clause as stated above. 83. Further, a non obstante clause has to be distinguished from the expression “subject to” where the latter would convey the idea of a provision yielding place to another provision or other provisions to which it is made subject to. Also

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

INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

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

73,820/- as business income from a partnership firm and other income. A search came to be conducted on various premises of H.N. Safal Group on 04.09.2013. A panchnama came to be prepared on 07.09.2013. On the basis of the seized material, the Assessing Officer initiated proceedings against the assessee under Section 153C of the Act, 1961 by issuing

MANISH MAHESHWARI vs. ASSTT.COMMNR.OF INCOME TAX

The appeals are allowed

reassessment" in section 132B shall be construed as references to "block assessment". "158BD. Undisclosed income of any other person \026 Where the Assessing Officer is satisfied that any undisclosed income belongs to any person, other than the person with respect to whom search was made under section 132 or whose books of account or other documents or any assets were

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

The appeal is allowed

Section 4 deals with the composition of the Commission, details whereof are unnecessary for our purpose, Sub-sections (1), (2) and (4) of s. 5 are relevant to the problems before us and must be read : " 5(1). The Central Government may at any time before the 1st day of September 1948 refer to the Commission for investigation and report

COMMISSIONER OF INCOME-TAX vs. SARDAR LAKHMIR SINGH

The appeals are dismissed with costs, one hearing fee

73) F 1963 SC1399 (3,8) R 1965 SC1267 (9) ACT: Income-tax-Limitation-Assessment made after four years-If barred-Provision saving assessment in respect of some persons-If discriminatory-Indian Income-tax Act, 1922 (11 of 1922), s. 31, 34(3)-Indian Income-tax (Amendment) Act, 1953 (25 of 1953)) ss. 18, 31-Constitution of India

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

reassessment.” (Emphasis supplied) 66. A perusal of Paragraph 12.4 of the 2014 guidelines as reproduced hereinabove shows that the compounding fee to be levied in the case of an offence under Section 276CC is to be reckoned from the date immediately following the date on which return was due. This is in consonance with Section

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

reassessment of Income under the Act or its predecessor statute, the Essential Commodities Act, 1955; the Foreign Exchange Regulation Act, 1973 as well as in respect of action of the Revenue in the matter of 9 (2000) 242 ITR 302 (Del.) 10 (2003) 260 ITR 80 (SC) 11 (2005) 278 ITR 36 (Bom.) 12 (2021) 433 ITR 203 (Telangana

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

73 ITR 53 (SC). 7. Learned counsel next submitted that assuming for the sake of argument that the liability for warranty claim is a contingent liability, the amount claimed by the appellant as deduction was still allowable if deduction claimed is equal to the warranty expenses actually incurred and the deductibility of such expenses viewed over a number of years

M. M. IPOH & ORS. vs. COMMISSIONER OF INCOME-TAX, MADRAS

reassessment were properly commenced. The High Court accordingly by order dated, April 3, 1961 answered the first question in favour of the assessee in respect of the assess- ment year 1951-52 and against the assessee for the subsequent five assessment years. The High Court recorded in answer to the second question that the Income-tax Officer was justified