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

The appeal is allowed without

vii) read with Section 36(2) of the Act were not fulfilled, the assessing officer reopened the assessment by issuing a notice in terms of Section 148 of the Act on the ground that it has reason to believe that the income assessable to tax had escaped assessment within the meaning of Section 147 of the Act. The respondent asked

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

The appeals are allowed

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

9) The provisions of this section as they stood immediately before the commencement of the Finance Act, 2016, shall apply to and in relation to any order of assessment, reassessment or recomputation made before the 1st day of June, 2016: Page 35 of 112 Provided that where a notice under sub-section (1) of section 142 or sub-section

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

Appeals are disposed of with the aforementioned directions

VII, Delhi to exercise jurisdiction in respect of offices of the Income Tax Assessing Officer situate at Civil Lines (No. 114). 23. Before, however, adverting to the jurisdictional issue raised by the Assessee herein, we may consider the jurisdiction of the Commissioner of Income-tax to issue notice in terms of Section 263 of the Act. It provides

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

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

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

vii. Section 4 of the Act, 1962 ...................................................................... 98 viii. Section 6 of the Act, 1962 .................................................................... 106 ix. Observations on the constitutional validity of Section 28 (11) of the Act, 1962 ..................................................................................................... 114 x. Bombay High Court decision in Sunil Gupta (supra) ........................... 123 xi. Amendments made by the Finance Act, 2022 ...................................... 138 F. CONCLUSION...................................................................................... 154 Review Petition No. 400 of 2021 Page

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

Appeals are disposed of

vii) and (viii), the cost of establishment of the contractor as well as the profit earned by him to the extent the same are relatable to supply of labour and services will have to be excluded. The amount so deductible would have to be determined in the light of the facts of a particular case on the basis

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

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

vii) There were no employees and no expenses incurred at Sikkim; viii) At the time of search and seizure on 15.03.1990 at the premises of Mr. Rattan Gupta & Co., the following things were seized: 1) Books of accounts 2) Funds 3) Memorandum and Articles of Association 4) Blank cheque books of the bank accounts held both in New Delhi, Gangtok

COMMNR. OF CUSTOMS (GENERAL), N. DELHI vs. GUJARAT PERSTORP ELECTRONICS LTD

The appeals are allowed

reassessment under Chapter Heading 4911. According to him, at any rate, the entire value for the consignment which came under Air Way Bill was of Rs. 63.11 lacs (approx) as per Invoice Nos. 1836-02A and 1836-92B dated December 22, 1993 which could not be taken as value of drawings for the reason that the consideration

COMMNR. OF CENTRAL EXCISE, NEW DELHI vs. M/S. HARI CHAND SHRI GOPAL

reassess the correct amount of duty payable following the provisions of section 11A of the Act http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 5 of 15 and the assessee shall pay the deficiency, if any. Rule 173G. Procedure to be followed by the assessee.\027 (1) Every assessee shall keep an account-current with the Commissioner separately for each excisable