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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: customs excise and service tax appellate tribunal cestat calcutta Year: 1985 Page 1 of about 2 results (0.121 seconds)

Jan 15 1985 (TRI)

Collector of Central Excise Vs. Jardine Victor Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Jan-15-1985

Reported in : (1987)(31)ELT135Tri(Kol.)kata

..... the enactment, for the power would be useless if it" could not be enforced." the provisions of section 254(1) of income-tax, act, 1961 as well as the provisions of section 35c(1) of central excises & salt act, 1944 are almost-similar, which are, reproduced as under :- "254. (1) the appellate tribunal may, after giving both ..... . the powers of the customs excise & gold (control) appellate tribunal are much wider as compared to the powers of the tribunal under the income-tax act, 1961.6. with these observations, the stay application filed by the revenue is rejected. ..... v. i.t.o.reported in 98 itr 39. in the case of ito v. md. koonhi, the hon'ble supreme court had held that an income-tax tribunal is not a court but it exercises judicial powers. the tribunal's powers in dealing with appeals ace of the widest amplitude and have in some ..... order appealed against relates to any duty demanded in respect of gods which are not under the control of central excise authorities or by penalty levied under this act, the person desirous of appealing against such decision or order shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied ..... passed by the collector (appeals) central excise, calcutta. the said appeal along with a letter of authorisation under section 35a(2) of the central excises & salt act, 1944 was presented in the registry on the 27th day of october, 1984 and is registered with the registry vide appeal no. ed/cal/291/84.simultaneously, a .....

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Feb 08 1985 (TRI)

Deokinandan Bagaria Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Decided on : Feb-08-1985

Reported in : (1985)(21)ELT581Tri(Kol.)kata

..... daughter of shri d.n. bagaria, after discharging all the liabilities under the income tax or wealth tax act.it was further pleaded that so far as the imposition of personal penalty under section 112 of the customs act, 1962 was concerned, the learned advocate had argued on behalf of the appellant ..... in the weight of jewellery recorded by customs authorities and weight recorded by the valuer under the wealth tax act for the purpose of completion of assessment proceedings under the wealth tax act. the whole order is based on the ground of their discrepancies in the weight of jewellery.the learned ..... of the said show cause notice that except for the charge of illegal importation of the goods brought by applying section 123 of the customs act '62, no evidence is available whatsoever that the goods seized are smuggled goods." the learned advocate has stated that the revenue has not ..... explanation or document could be produced in respect of the lawful importation or possession of the goods, these were seized under the customs act, 1962 and (gold control) act, 1968. shri mahendra kumar dudhwala made a statement before the customs officers on 12th january, 1976 wherein he had claimed that ..... not concerned in the matter for being proceeded against under the customs act or gold (control) act. shri deokinandan bagaria had placed reliance on reply to the show cause notice. a reference was given to the wealth tax returns and photostat copy of the valuation report for the years commencing .....

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