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Judgment Search Results Home > Cases Phrase: income tax act Court: customs excise and service tax appellate tribunal cestat calcutta Year: 1988 Page 1 of about 2 results (0.092 seconds)

Mar 28 1988 (TRI)

Collector of Customs Vs. Metro Exporters Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Mar-28-1988

Reported in : (1989)(24)LC594Tri(Kol.)kata

..... it is for those authorities to determine as to the year in which the undertaking began to "manufacture or to produce articles" within the meaning of section 80j of the income-tax act, 1961. the communications sent by the board and impugned in the writ petition are replies sent by the board to the letters written by the appellant. they cannot bind the ..... any law. they were merely replies to the communications sent by the appellants. they cannot be even considered as directions under section 111 of the income-tax act, 1961, as they pertain to decisions to be taken by concerned taxing authorities. the board is not competent to give directions regarding the exercise of any judicial power by its subordinates. the opinions expressed in those ..... contemplates administrative directions or instructions that may be issued from time to time by the authorities mentioned in sub-section (3) as also in other sub-sections. the income-tax officer has to act judicially or quasi-judicially in the assessment proceedings and any direction by any higher authority as to the manner in which such proceedings are to be disposed of would ..... be interference with the judicial or quasi-judicial function of the income-tax officer and if he acts according to such directions his orders are liable to be set aside on that ground.where, the income-tax officer passed order rectifying the assessment order under s. 154 according to the directions of the additional commissioner of .....

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Apr 26 1988 (TRI)

Calcutta Motor Dealers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Apr-26-1988

Reported in : (1989)(22)LC455Tri(Kol.)kata

..... been able to establish that there was mens rea on the part of the appellant. the hon'ble superme court in the case of commissioner of income-tax west bengal v. anwar ah had held that before penalty can be imposed the entirety of the circumstances must reasonably point to the conclusion that the ..... from the fact that the goods had been admittedly imported without a proper licence and were therefore liable to confiscation under section 111 (d) of the customs act.35. as a matter of fact the whole case boils down to the plea of leniency put forth by the appellants.36. technically of course the ..... allegations even in the show cause notice and as well as in the subsequent proceedings and the ultimate orders to be passed by the authorities under the act as to which of the clauses are attracted...". however, in the instant case the notice does not disclose whether section 112a was applicable or 112b or ..... alia, that" the substance of my finding is that mens rea may not be an element in interpretation of sections 30, 111, 112 of the customs act".25a. in view of this position it was his contention that mens rea may or may not be an essential ingredient in all cases and there may ..... thakur, sdr, stated that the case cited by the learned counsel was a case of valuation, whereas the present case is that of violation of import trade control act and admittedly in this case, there was no valid licence to cover the goods. hence, penalty could be imposed, ipso facto, under section 112.20. although .....

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