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Judgment Search Results Home > Cases Phrase: income tax act Court: customs excise and service tax appellate tribunal cestat calcutta Year: 1983 Page 1 of about 5 results (0.082 seconds)

Sep 19 1983 (TRI)

Smt. Prativa Rani Samanta Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Sep-19-1983

Reported in : (1984)(15)ELT482Tri(Kol.)kata

..... of being heard." he has also submitted that the provisions of section 129b (2) are similar to those provisions under section 254 (2) of the income-tax act, 1961 which reads as: "the appellate tribunal may, at any time within four years from the date of the order, with a view to ..... an appeal on wrong grounds. the learned counsel also referred to allahabad high court's decision reported in 58 i.t.r. 634-income-tax officer v. income-tax appellate tribunal wherein it was held that to hold that section 35 would not be applicable in cases where the court or the tribunal ..... tribunal for the disposal of the appeal, when the appeal was heard on 7-4-83. shri chakraborty, the learned counsel also submitted that the income-tax appellate tribunal had time and again passed such rectification orders correcting certain apparent mistakes which had inadvertently crept in the orders of the tribunal. he had ..... gargi din jwala prasad reported in 96 i.t.r. 97. in this case the hon'ble court had held that assessment proceedings before income-tax officers are judicial proceedings and the principles of natural justice are applicable to such proceedings. the elementary principle of natural justice is that the assessee ..... petitioner placed reliance on the following judgments in support of his contentions : 38 itr 1 (at page 11) mangat ram kuthiala v. commissioner of income-tax. in the said judgment, their lordships had observed-"now it is a settled rule that a judicial tribunal can recall and quash its own order .....

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Nov 22 1983 (TRI)

Everett (India) Pvt. Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Nov-22-1983

Reported in : (1988)(33)ELT577Tri(Kol.)kata

..... prior consent of the managing director of the company for that purpose." he has also resorted to the provisions of income tax act, 1961 where the principal officer has been defined in section 2, sub-section 35 of the income tax act, 1961. the same is reproduced below :- "(35) "principal officer", used with reference to a local authority or ..... company, association or body, or (b) any person connected with the management or administration of the local authority, company, association or body upon whom the income tax officer has served a notice of his intention of treating him as the principal officer thereof;" he has submitted that as manager he is fully authorised to ..... v. collector of customs, 1983 (14) elt 1941 (cegat). however, an officer has been defined in sub-section 30 of section 2 of the company act. according to this definition an officer includes inter-alia a manager of the company. thus the appeal filed by the appellant and signed by shri k.h. jani ..... he is not the principal officer of the company. he had a mistaken belief that no resolution to this effect has been passed under the company act. he has submitted that it was an honest belief that a bonafide mistake on his part and even now he sticks to his argument to the ..... , 1982 dated the 11th october, 1982 vide gsr 593e. he has also relied on sub-section 3 of section 50 of the finance (no. 2) act, 1980. he has submitted that since the order-in-appeal no.cal-cus-1838/30/1982 dated 15.7.1982 was served on the appellant after the .....

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Sep 22 1983 (TRI)

Hindustan Motors Ltd. Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Sep-22-1983

Reported in : (1994)(70)ELT579Tri(Kol.)kata

..... instant case, the appellant is a limited company incorporated under the companies act. the principal officer has not been defined under the customs act, but the same has been defined under the income-tax act as well as companies act. the definition of the 'principal officer' under sub-section (35) of section 2 of the income tax act, 1961 is reproduced as under: "'principal officer' used with reference to .....

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Sep 15 1983 (TRI)

Kanayalal Bhagnani Vs. Collector of Central Excise and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Sep-15-1983

Reported in : (1983)LC2054DTri(Kol.)kata

..... the smuggled goods.23. shri razack, the learned advocate for the appellant, on the other hand, contended that immediately after the seizure the customs authorities intimated the income tax authorities and requested investigation. the income tax authorities did hold an enquiry. the appellant's wife filed a return for the assessment year 1981-82 and had shown the amount seized by the customs and ..... goods and to impose a penalty without complying with the provisions of section 124.section 124 is a new provision and similar provision was not found in the sea customs act. this section embodies the principles of natural justice. if the mandate of this provision is not complied with, all further proceedings and the imposition of penalty and confiscation order ..... required under import control order, 1955 dated 7.12.1955; (ii) a valid permission granted by the reserve bank of india under section 13(1) of the foreign exchange regulation act, 1973 and the relevant notification issued thereunder. thus, it appears, the said goods have been imported contrary to the prohibition/restriction imposed under section 3(1) of the import/export ..... valid import licence as required under import control order, 1955 and without a valid permission granted by the reserve bank of india under section 113 of the foreign exchange regulation act, 1973, and the relevant notification issued thereunder and, therefore, the seized goods were liable to be confiscated under sections 111(d) and lll(p). but then the finding of .....

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May 09 1983 (TRI)

Gour Chandra Saha Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : May-09-1983

Reported in : (1983)LC1426DTri(Kol.)kata

..... of india and this revision stood statutorily transferred to this tribunal.4. in the revision petition, the appellant inter alia stated that he is an income-tax assessee. during the relevant period, his mother was suffering from mental diseases. he had spent considerable amount for the treatment of his mother's ..... failed to discharge that burden. the totality of facts proved in this case, is enough to raise the presumption under section 114 of the evidence act and that the silver in question had been illegally imported into the country. the dy. collector and the appellate collector in our opinion, did ..... the silver which the appellant was carrying had been illegally imported into the country after the imposition of restriction under the import & export control act. the tell-tale circumstances are the apprehension of the appellant on the intelligence that the silver was being smuggled from bangladesh. the appellant had ..... quantity of silver. the contention of the appellant that he is not required to disclose anything, is incorrect and section 106 of the evidence act is attracted. it is then urged by shri chatterjee that the possession of the appellant cannot be innocent because he had hidden the silver ..... same on payment of fine of rs. 7,000/-. he also imposed a penalty of rs. 1,000/- under section 112 of the customs act.3. feeling aggrieved by the order of the deputy collector the appellant filed an appeal before the appellate collector of customs unsuccessfully. thereafter, the appellant .....

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