VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)

Bench: HON'BLE THE CHIEF JUSTICE

14. The exercise of power under Sub-sections (2) and (3) of Section 143 of the Act is thus premised on non-acceptance of what is evident from the return itself and to ensure that there is no avoidance of tax in any manner. The dimension of such power is far greater and deeper than mere adjustments

ASSTT.COMMR.OF INCOME TAX vs. M/S HOTEL BLUE MOON

68 of the Income Tax Act, 1961 should be deleted or set aside.” 4) The High Court, disagreeing with the Tribunal, held, that the provisions of Section 142 and sub- sections (2) and (3) of Section 143 will have mandatory application in a case where the assessing officer in repudiation of return filed in response

M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM

68 of the Finance Act, 1996, special additional duty (SAD) levied under Section 3A of Customs Tariff Act, 1975 and Anti-dumping duty (ADD) levied under Section 9A of the Customs Tariff Act, 1975 during the period June 1998 to August 1998, which were exempt from duty vide (i) 1 Page 2 JUDGMENT Notifications No. 30/97 Cus dated

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

14 SCC 704 (hereafter “Gujarat Maritime Board case”). 56 Yogiraj Charity Trust v. CIT 1976 (3) SCR 947; Commissioner of Income Tax v. Andhra Pradesh Road Transport Corporation 1986 (1) SCR 570; Queens’s Educational Society v. CIT 2015 (8) SCC 47. 572002 (2) SCR 743 35 10(46). He urged that in terms of Section

M/S. STEEL AUTHORITY OF INDIA LTD. (UNIT BHILAI STEEL PLANT) ISPAT BHAWAN . THROUGH ITS SR. MANAGER (F AND A) vs. COMMISSIONER OF CENTRAL EXCISE RAIPUR

Bench: Us. 2. Very Briefly Put, The Question Which We Are Called Upon To Consider & Resolve Is As To Whether Interest Is Payable On The Differential Excise Duty With Retrospective Effect That Become Payable On The Basis Of Escalation Clause Under Section 11Ab Of The Central Excise Act, 1944 (Hereinafter Referred To As “The Act”). 3. In This Batch Of Appeals, We Will Treat C.A. No.2150/2012 As The Leading Case. We Will Refer To The Said Case As The Sail Case. In The Said Case Originally, The Appellant Company Which Is Manufacturer Of Various Products Including Rail

68 to determine the tax payable and issue a notice of demand. In the absence of any assessment, even provisional, and a notice of demand no interest would be payable under Section 24(3). …” 34. Section 24(1) incidentally provided for a notice of assessment save as it was otherwise provided in Section 13(2

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

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

14 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page 15 JUDGMENT undisclosed income in accordance with the provisions of this Chapter. (2) The total undisclosed income relating to the block period shall be charged to tax, at the rate specified in Section 1 13, as income of the block period irrespective of the previous year

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

2% per month or part of a month of the tax and interest determined on assessment or reassessment, in relation to return of income that was required to be furnished under section 139(1) or section 142(1) or section 148 or section 153A/153C as the case may be, existing on the date of conveyance

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

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

14. It appears from the decision in Canon India (supra) that the Notification No. 44/2011-Cus-NT dated 06.07.2011 designating officers of DRI as “proper officers” for the purposes of both Sections 17 and 28 of the Act, 1962 respectively; the introduction of Section 28(11) vide the Validation Act, 2011 introducing Section 28(11) empowering such officers

THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS

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

68, 69 and 69A to 69D of the Act, which deals with unexplained income, expenditure etc., it can never be said that the same would be brought under Section 37(1) of the Act, despite the fact that the objective behind both the provisions are overlapping with some connection. CIVIL APPEAL NO. 7689-7690 OF 2022 8 Section

COMMISSIONER OF CENTRAL EXCISE ETC. vs. M/S.AISHWARYA INDUSTRIES THROUGH ITS MANAGING DIRECTOR ETC

Bench: Us.

14. End use to which the product is put to by itself cannot be determinative of the classification of the product. See Indian Aluminium Cables Ltd. v. Union of India (1985) 3 SCC 284. There are a number of factors which have to be taken into consideration for determining the classification of a product. For the purposes of classification

M/S. ASSOCIATED CEMENT COMPANIES LTD. vs. COMNR. OF CUSTOMS

Appeals are dismissed but in

14 of the Customs Act read with the Customs Valuation Rules, 1988 as the basis for assessment of goods to customs duty; (b) Customs duty should not be demanded under the provisions to Section 28 (1) of the Customs Act, 1962 and the amount deposited towards customs duty should not be adjusted against the duty demanded; (c) The goods

LIPI BOILERS LTD. THROUGH ITS CHIEF EXECUTIVE vs. THE COMMISSIONER OF CENTRAL EXCISE, AURANGABAD

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

14) of the Bureau of Indian Standards Act, 2016 and Section 2(21) of the Consumer Protection Act, 2019, respectively, this Court concluded that the definition of “goods” under the Sale of Goods Act, 1930 seems to be the basis of the term “goods” in other Statutes. Therefore, this Court observed that for the meaning Civil Appeal

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

14. Republic of Singapore 15. Kingdom of Sweden 16. India-Taipei Association in Taipei (Taiwan) 17. United States of America 18. United Kingdom of Great Britain and Northern Ireland 41. Insofar as is material, each of these DTAAs is based on the OECD Model Tax Convention on Income and on Capital, and are therefore substantially similar, if not identical

BASIR AHMED SISODIA vs. THE INCOME TAX OFFICER

Appeal is allowed

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

2), have not been regularly followed by the assessee, the Assessing Officer may make an assessment in the manner provided in section 144.”   (emphasis supplied) 13. Reverting to the findings and conclusions recorded by the Officer and which commended to the appellate authority, as well 20 as, the High Court, it must follow that the appellant/assessee despite   being   given

COMMISSIONER OF CENTRAL EXCISE RAIPUR vs. M/S SEPCO ELECTRIC POWER CONSTRUCTION CORPORATION

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

2) of section 68, any other taxable service on being notified by the Central Government may also be liable to service tax in the same manner as may be prescribed and the rate specified in section 66 subject to the provisions of Chapter V may apply to such person as if he is the person liable

SUNDARESH BHATT vs. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

Bench: HON'BLE THE CHIEF JUSTICE

14 or 33(5) of the IBC, as the case may be. This is because the demand notices are an 28 initiation   of   legal   proceedings   against   the   Corporate   Debtor. However, the above analysis would not be complete unless this Court   examines   the   extent   of   powers   which   the   respondent authority can exercise during the moratorium period under

THE CITIZEN COOPERATIVE SOCIETY LTD., REP. BY MANAGING DIRECTOR G.RANGA RAO. HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX

The appeal is dismissed in terms of the signed reportable

14:29:51 IST Reason: Signature Not Verified 2 societies which carry on business of banking or providing credit facilities to its members. On the contrary, the appellant society was carrying on the banking business for public at large and for all practical purposes it was acting like a co-operative bank governed by the Banking Regulation

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE THE CHIEF JUSTICE

68,700 shares held by its sole shareholder and holding company Genpact India Investment, Mauritius, Digitally signed by MUKESH KUMAR Date: 2019.11.22 15:06:13 IST Reason: Signature Not Verified Civil Appeal No. 8945 of 2019 @ SLP(C) No.20728 of 2019 Genpact India Private Limited v. Deputy Commissioner of Income Tax & Anr. 2 the appellant bought back 2