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

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

96 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

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, as the case may be, ends before the end of the month, such period shall be extended to the end of such month. Explanation 2.—For the purposes of this section, where, by an order referred to in clause (i) of sub-section (6),— (a) any income is excluded from the total income of the assessee

COMMR.OF INCOME TAX,CHENNAI vs. M/S ALAGENDRAN FINANCE LTD

96 on 12.5.97 and for the Asst. Year on 30.3.98. The Assessee, no doubt, took up these assessments in appeal before the CIT (Appeals) and thereafter the assessment itself was subject to proceedings under Sec. 148 and ultimately, the orders of reassessment were framed on 28.3.2002. All the subsequent events are in respect of matters other than the allowance

SHITAL FIBERS LTD. vs. COMMISSIONER OF INCOME TAX

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

96 Civil Appeal No.14318 of 2015 etc. Page 1 of 20 Digitally signed by ANITA MALHOTRA Date: 2025.05.20 19:16:18 IST Reason: Signature Not Verified that some of the appeals in the group have been disposed of by the Order dated 01st August, 2024 due to low tax effect. FACTUAL ASPECT 3. We are referring to the facts

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

Appeals are disposed of with the aforementioned directions

96,77,631/-. For the subsequent three assessment years i.e. 2001-2002, 2002-2003 and 2003-2004, the proportionate net profits to the gross sales were 81%, 95% and 95% respectively. 2 It is furthermore stated that the total investment on plant and machinery for unit No. 1 was shown to be just Rs.1,25,000/- and a very small

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