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Judgment Search Results Home > Cases Phrase: income tax act Court: customs excise and service tax appellate tribunal cestat delhi Page 1 of about 655 results (0.177 seconds)

Jan 31 1989 (TRI)

J.K. Cotton Spinning and Weaving Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC385Tri(Delhi)

..... vigorously disputing that there was provisional assessment. the cited decision is, therefore, of no help to the department.59. shri naik has placed reliance on the following decisions on the income-tax act in support of his contention that the endorsements made on the rt 12 returns should be deemed to be "protective assessments".the concept of "protective assessment" appears to have gained ..... the delhi high court's interim order should be excluded for the purpose of computation of limitation, shri naik relied on the supreme court's judgment in grindlays bank v. income tax officer, calcutta and ors.. the supreme court has observed that the interests of justice require that any under served or unfair advantage gained by a party invoking the jurisdiction ..... for completing the assessments which was what the officers did in the present case. he also referred to certain decisions on the subject of "protective assessments" in the field of income tax. referring to the madras high court judgment in the case of light roofings ltd. v.superintendent of central excise [1981 elt 738 (paras 11 and 12)], it was submitted ..... closer study of the aforesaid decisions it is clear that under the income tax laws where the identity of the assessee in respect of particular income is in doubt "a concept of protective assessment gains currency which the judicial system recognised". in the instant case under the central excises and salt act and the rules made thereunder no question of protective assessment can .....

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Oct 08 1998 (TRI)

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(62)ECC631

..... that sub-section (4) of section 5 dealt with the same class of persons who fell within the ambit of section 34 the income-tax act, 1922, that both section 34 of the income-tax act and section 5(4) of the investigation act dealt with persons who had similar characterisitcs and similar properties, the common characteristics being that they were persons who had not truly disclosed ..... amendment both categories of persons, viz., those who came within the ambit of section 5(1) as well as those who came within the ambit of section 34 of the income-tax act now formed one class. that being the effect of the amendment, it was urged in shree meenakshi mills ltd., mdurai v. a. v. visvanatha sastri assuming that section 5(1 ..... the amendment under which the words "not involving the carrying on of any activity for profit" were added at the end of the definition in section 2(15) of the income tax act, 1961. according to the then existing provisions, 'charitable purpose' included relief of the poor, education, medical relief and the advancement of any other object of general public utility. it was ..... madras 257: this was a case of re-opening of the assessment, which was already completed, under the provisions of the income tax act 1922. when the asstt. commissioner of income tax had set aside the order of re-assessment, the commissioner of income tax took over the proceedings for revfiew/revision. the high court observed that the re-assessment proceedings should have been started before the .....

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Aug 16 1988 (TRI)

Man Singh Lamba and Sons Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC586Tri(Delhi)

..... holding a licence. it is, therefore, clear in the context of the gold (control) act, that in the case of firm, the "person" who holds a licence is the firm itself. as under the income-tax act, so under this act a firm is also a "person" capable of holding a licence. the terms of rule ..... relied upon as representing the truth. much depends upon the facts and circumstances of each case. in the case of mehta parekh & co. v. income tax commissioner, supra it was held that normally speaking if the officer desires to challenge the correctness of affidavits he should call the deponents for being cross- ..... support of this contention he heavily relied upon the judgment of the hon'ble supreme court rendered in the case of mehta parekh & co. v. income tax commissioner, air 1956 sc 554 and also cited the few other judgments of the different high courts. in reply smt. nisha chaturvedi, learned sdr submitted ..... of pearl woolen mills ltd. v. c.i.t. patiala (1980) 123 itr 658 (v) allahabad high court judgment in the case of additional commissioner of income tax lucknow v. shrimati triveni devi (1974) 97 itr 390. (n) whether on the facts and circumstances of the case the cc & ce & appellate tribunal ..... good piece of evidence and could not be ignored unless the same were controverted by the concerned authorities namely: (i) mehta parekh and co. v. commissioner of income tax bombay (1956) 30 itr sc 181 - air 1956 sc 557, (ii) madras high court judgment in the case of ka. subramanium v. controller of .....

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Jan 24 1989 (TRI)

Org Systems Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC100Tri(Delhi)

..... that "where none of the petitioners raised any objection to their cases being transferred under section 5(7a) of the income-tax act and in fact submitted to the jurisdiction of the income-tax officers to whom their cases had been transferred". the supreme court had held "that the petitioners were not entitled ..... . the tribunal had remanded the matter to the asstt. collector having jurisdiction for readjudication. (3) air 1975 sc 67 the director of inspection of income-tax v. puranmal & sons the matter was remanded to officer having jurisdiction.shri doiphode has argued that section 11-a was amended and came into force ..... and anr. reported in 49 itr 797 where the hon'ble calcutta high court had held that: "where the assessees themselves invite a particular income-tax officer to make an assessment on them they cannot thereafter turn round and say that he had no jurisdiction to make the assessment." shri doiphode ..... assistant' according to the concise oxford dictionary new seventh edition means, inter alia, helping; subordinate. the assistant collector who is not defined in the act is thus only a subordinate of the collector. there is no prohibition in the section from collector himself exercising the powers of the assistant collector. ..... judgment in the case of seth bansi lal v. cit reported in 83 itr 750 at page 757. he has referred to section 33 of the central excises and salt act, 1944.he has argued that the primary object of the act is to levy and collect central excise duty. collector .....

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May 22 1990 (TRI)

Malhoo Miyan Yakub Miyan Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1990)(49)ELT464TriDel

..... he was not given 10 days' time as required under the rules. the officer agreed that the notice was defective and made the assessment under section 14(2) (of the income-tax act) after disallowing certain exemption claims by the assessee. it has been held by the hon'ble high court, in para 7, as under : "the sole purpose of the notice ..... tribunal provided that jurisdiction to entertain new issue not raised by the appellant before the lower authorities and the claim is backed by sufficient material on record." d) commissioner of income-tax, bombay v. belarpur allied industries ltd. -1983 (141) itr 404 in this case, the issue was whether the itat (tribunal) was right in allowing the assessee to raise the ..... they raised an objection regarding jurisdiction of that particular officer to make assessment. in this connection the hon'ble supreme court has held as under: "the petitioners themselves invited the income-tax officer, special survey circle vi, to make the assessment, whereas they now turn round and say that the officer had no jurisdiction to make the assessment. such a conduct ..... because it was not raised before lower authorities. in pannalal binjraj and ors. v. uoi and ors. (supra), income-tax case of the appellants was transferred from the income-tax officer, special circle, patna to the income-tax officer, central circle xi calcutta and subsequently to the income-tax officer, central circle-vi, delhi. initially, they did not object to it and submitted to the jurisdiction of the .....

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Jul 29 1994 (TRI)

Twenty First Century Printers Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1995)LC117Tri(Delhi)

..... also been against the constitutional practice. [federal steam navigation co. ltd. v. department of trade and industry - (1974) 2 all er 97 (hl)]. similarly in section 42(2) of the income tax act, 1922 the result produced by reading 'or' as 'or' could not have been intended" and the word 'or' was read in the context as meaning 'and'. [mazagaon dock ltd. v ..... court in the following cases has also observed that where two reasonable constructions are possible - that in favour of the assessee should be accepted :-commissioner of income-tax, west bengal v. vegetable products ltd.commissioner of income-tax, west bengal v. naga hills tea co, ltd,controller of estate duty v. r. kanakasabai and ors. - (1973) 89 itr 251. in the following decisions the ..... a wholly unreasonable result, the courts must "do some violence to the words" and so achieve that obvious intention and produce a rational construction.commissioner of income-tax, central calcutta v. national taj traders (3) commissioner of income-tax, bangalore v. j.h. golta. - (1985) 156 itr 323 at page 339. "where the plain literal interpretation of a statutory provision produces a manifestly unjust ..... favourable to the subject provided that the intention of the legislature is otherwise quite clear. in section 2(1)(d)(i) of the bombay lotteries and, prize competition control and tax act, 1948 (as amended by act 30 of 1952), the supreme court read 'or' as 'and' to give effect to "the clear intention of the legislature as expressed in the .....

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May 24 2000 (TRI)

Wilson and Company Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2000)(119)ELT224TriDel

..... that case was how far and to what extent a final order made in the earlier proceedings under section 34 of the income tax act, 1922 would be binding on the income tax officer in the subsequent proceedings under the said section.it was a clear case of mistake for the tribunal to set aside ..... final decision had been validly made in respect of questions that directly arose for decision.the supreme court observed that on the same facts, the income tax officer could not re-open the same proceedings.shiv chander kapoor v. amar bose the matter related to the creation of a tenancy for limited ..... officer having no jurisdiction, the proceeding itself does not come to an end. the same is to be finalised by the officer having jurisdiction, (refer commissioner of income tax v. krishna chandra pande & brothers -1991 (188) itr 149 (orissa).ajit singh v. state of punjab - air 1967 sc 856 relied upon by ..... the very authority of the court to pass any decree, and such defect cannot be cured even by consent of parties." (refer deep chand kothari v. commissioner of income tax -1988 (171) itr 381 (rajasthan)."rungta sons pvt. ltd. v. collector of customs, visakhapat-tanam - 1986 (23) e.l.t. 14 (calcutta), the ..... to hear and determine a cause considered either in general or with reference to a particular matter;__." (refer . nem kumar tholia v. addl. commissioner of income tax -1992 itr 194 371 (ra-jasthan, jaipur (f.b).kiran singh v. chaman paswan - air 1954 sc 340 as under:- "it is a fundamental principle .....

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Feb 24 1986 (TRI)

Collector of Customs Vs. S.B. Plastic Industries and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1988)LC573Tri(Delhi)

..... provided in c'. (a) by affixing it on the notice-board of the customs house." 9. shri a.s. sunder rajan, the learned jdr, had cited the judgment under the income tax act 1961. he laid special emphasis on the case of hindustan development corporation v. ito, spl. circle 3 and ors.reported in 118 itr 873. headnote from the said judgment is ..... assigned those functions by the board or the collector of customs. shri jamadar has further argued that there are no similar provisions under the income tax act 1961, and as such the judgment cited by the learned jdr under the income tax act do not help him. he has also referred to judgments of the cegat wherein the tribunal had held that misplacement of papers or ..... v. ito reported in 118 itr 873 wherein the hon. high court, had held that in terms of the provisions of section 250(7) of the income tax act, 1961, the date of service on the commissioner of income tax is deemed to be the date from which the limitation will start to run for filing an appeal to the tribunal. in that case the ..... high court and the hon. high court had held that date of service in terms of section 250(7) of the income tax act 1961 is the date on which the commissioner had received the order from the office of the appellate asstt.commissioner of income tax". shri sundar rajan, the learned jdr, had referred to another judgment in the case of commissioner of sales .....

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May 21 1987 (TRI)

Mohan and Co. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(13)ECC125

..... appellant had used this amount for any other purpose. the argument of the ld. sdr that the finding by the hon'ble supreme court is under the income tax act, 1961, does not help him. hon'ble madras high court judgment in the case of n.s.pandaria pillai v. the state of madras reported in ..... . bijli cotton mills (p) ltd. reported in 1979 itr 116 is not applicable in the case of the appellant as the judgment is under the income tax act. both the acts have to be interpreted separately. shri ajwani has referred to a judgment of the hon'ble madras high court in the case of n.s. pandaria ..... bank account." keeping in view the facts and circumstances of the case and the findings of the hon'ble supreme court in the case of commissioner of income-tax central), new delhi v. bijli cotton mills (p) ltd. reported in 116 itr 60 we hold that dharmada receipts i.e. 0.02 paise per ..... that the charity (dharmada) receipts by the appellant were used for any other purpose than the charity. hon'ble supreme court in the case of commissioner of income-tax (central), new delhi v. bijli cotton mills (p) ltd. reported in 116 itr 60 had held that dharmada collected from customers on sale was not a ..... realisations partook of the character of trading receipts. on a reference, the high court held that the amounts in question were not the respondent's income liable to tax, as the amounts were paid by its customers specifically on account of dharmada, the amounts were never treated by it as trading receipts or surcharge .....

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Nov 30 1988 (TRI)

Collector of Central Excise Vs. E.i.D. Parry (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(21)LC49Tri(Delhi)

..... so and has allowed him a reasonable opportunity of being heard." the provisions of section 35-c(2) are similar to provisions of sub-section (2) of section 254 of income-tax act, 1961. sub-section (2) of section 35c and sub-section (2) of section 254 will clearly show that para materia of the wording of both the sections is similar. the ..... all the powers (except possibly the power of enhancement which are conferred upon the appellate asstt. commissioner by section 31 of the act. consequently the tribunal has authority under this section to direct the appellate assistant commissioner or the income-tax officer to hold a further enquiry and dispose of the case on the basis of such enquiry. rule 12 of the appellate ..... are of the opinion that the tribunal has got sufficient power under section 33(4) of the act to entertain the arguments of the deptt. with regard to the application of paragraph 2 of the taxation laws order and remand the case to the income-tax officer in the manner it has done. it is necessary to state that rules 12 and 27 ..... tribunal rules, 1946 made under section 5a (8) of the act provides as follows - the appellant shall not except by leave of the tribunal urge .....

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