Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-23-2012
..... without the explanation the meaning of the entry was always the same. the ld. a.r. points out the fact that the honourable high court of punjab and haryana in the case of g. s. promoters vs. uoi -2011 (21) str 100 (pandh) had decided in similar situation that there ..... filed with respondents as shresth colonisers (p) ltd, the position is that there is demand for rs. 9,34,739- for the period oct 2005 to june 2006 which was confirmed against the respondents but set aside by the commissioner(appeal). the revenue is in appeal against the order of commissioner ..... causing adverse consequence to the public cannot interpreted to have retrospective effect. they also point out that the case before the high court of punjab and haryana in the case of g. s. promoters ..... vs. cce reported in 2005 (181) elt 328 (sc) that principle of unjust-enrichment will apply for refund of service tax also even though such principle is not specifically incorporated in finance act, 1944 and section 11b of central excise act is not specifically made applicable to refund of service tax. extracts from the ..... respondents argue that the explanation added by finance act 2010 cannot be taken into account for deciding this matter which relates to earlier period. no retrospective effect has been given to the explanation added. the supreme court in the case of uoi vs. martin lottery agencies ltd has ruled that such explanations .....Tag this Judgment!
Court : Mumbai
Decided on : Sep-18-2012
..... held in l. r. gupta (supra) at page 48 the words undisclosed income must mean income which is liable to be taxed under the provisions of the income tax act but which has not been disclosed by an assessee in an effort to escape assessment. not disclosed must mean the intention of the ..... our view the present case is a clear case of the gifts being undisclosed income which is subject to chapter xiv-b of the said act. 18 in cit v. vikram doshi reported in 256 itr page 129 (bom) the tribunal had as a matter of fact come to the conclusion that ..... the facts arising in the present case. 15 mr. jhaveri then relied upon the unreported decision of the punjab and hariyana high court in the matter of cit v. v. p. singh in income tax appeal no. 194 of 2002 dated 16.04.2012. in the above case also, there was a finding ..... one dr. renu gupta (also a medical doctor). (b) the entire family of the appellant was residing in bhattinda, punjab up to july 1991. however, due to terrorist activities in punjab, the appellant and her family moved to mumbai and commenced their health clinic viz. kayakalp international at borivali, mumbai. this ..... business expanded and soon it had established two more clinics in mumbai as under: (i) charni road, mumbai-may 1995 and (ii) dadar, mumbai-november 1995 (c) on 26.03.1996, a search was conducted under section 132 of the act .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Nov-26-2012
..... 11.2012, respondent no.2 sent a proposal for provisional attachment of the assets of the petitioner under section 281b of the act to respondent no.1 commissioner of income tax, faridabad which was approved by him. on the aforesaid provisional attachment, letters/notices were issued on 2.11.2012 to the ..... remains operational has been provided which is six months from the date of the order made under sub-section (1) of section 281b of the act. however, the chief commissioner or commissioner or director general or director has been authorised, after recording reasons in writing, to extend the aforesaid ..... . it was also pointed out that after the passing of assessment order, under proviso to sub-section (1) of section 220 of the act relating to recovery of outstanding demand, the assessing officer is authorised to give lesser period than 30 days for depositing the outstanding amount after obtaining ..... . upon notice having been issued, reply on behalf of the respondents has been filed wherein action of provisional attachment under section 281b of the act has been sought to be justified. it has been averred that though the assessee has substantial liquid funds and other assets available with it, ..... cwp no.22229 o 1. in the high court of punjab and haryana at chandigarh cwp no.22229 of 2012 date of decision:26.11.2012 m/s motorola solutions india pvt. limited ...petitioner versus commissioner of income tax, faridabad and another ...respondents coram: hon'ble mr.justice ajay kumar mittal hon'ble .....Tag this Judgment!
Court : Delhi
Decided on : Dec-03-2012
..... petitioners before coercive action was initiated which will result in arrest and detention of the petitioners under section 23(2)(b) of the kerala general sales tax act, 1963. as such, the said action of respondents nos. 3 to 5 are totally unsustainable.9. the court is of opinion that the impugned ..... recovery of arrears of any amount due from the company as already noticed. therefore, the present proceedings initiated against the petitioners for recovery of sales tax arrears allegedly due from the company is totally without jurisdiction. moreover, the present proceedings of respondents nos. 3 to 5 are violative of the ..... the assessees contention that no recovery either of haryana general sales tax or central sales tax could be effected personally from the director in respect of the liability of the company. again, this ..... in mukesh gupta v. state of haryana (1996) 8 pht 32.(p&h), the punjab and haryana high court examined held that a director was not liable personally for the amount due towards arrears of sales tax from the company. this view was reiterated by this court in suneet khurana v. assistant ..... collector (1997) 10 pht 49.(p&h).8. in om prakash walecha v. state of haryana, 2009 (238) elt 021.(p & h) the punjab and haryana high court upheld .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-03-2012
..... their property without even being heard. it appears that attention of the high court was not drawn to the following observations made in state of punjab v. gurdial singh (supra):;it is fundamental that compulsory taking of a man's property is a serious matter and the smaller the man the ..... of india (supra), union of india v. praveen gupta (supra), land acquisition collector v. nirodhi prakash ganguli (supra), anand buttons ltd. v. state of haryana (2005) 9 scc 164, tika ram v. state of u.p. (2009) 10 scc 689, nand kishore gupta v. state of u.p. (2010) 10 scc ..... rule of audi alteram partem must be complied with even when the government exercises power under section 18-aa of the industries (development and regulation) act, 1951 which empowers the central government to authorise taking over of the management of industrial undertaking. sarkaria, j. speaking for himself and desai, j ..... the power department has requested that the acquisition of the above said land may be proceeded with under the emergency provisions of the land acquisition act because 1500 mw power at bawana is scheduled to be commissioned before the commonwealth games, 2010.64. the land acquisition collector (n/e) has ..... for acquisition of identified peace of land in east delhi in favour of department of power, gnctd as provided under section 17 of the land acquisition act at the very earliest.; (underlining is ours) soon thereafter, the land and building department sent letter dated 30.9.2008 to additional district magistrate .....Tag this Judgment!
Court : Karnataka
Decided on : Jan-03-2012
..... . he also claimed injunction against his premature retirement from service. the court entertained the writ petition, but declined to grant interim relief. the punjab government accepting the recommendation of the high court, sanctioned premature retirement of the petitioner on his completing 25 years of qualifying service. the apex ..... present case on hand, in addressing the first point framed by this court for consideration, it is relevant to extract the notification dated 28.9.2005, which reads as follows: notification the committee constituted for screening of judicial officers to extend their services beyond the age of 58 years upto ..... attained the age of 50 years on 12th march 1974. the committee resolved to prematurely retire among others in public interest. the chief justice, acting under article 229 of the constitution, read with rule 19 of the andhra pradesh high court service rules, etc., passed an order retiring the ..... fifty five years appearing in the impugned first proviso to section 391a shall be ignored while enforcing first proviso to section 3(1a) of parent act. in the absence of any guidelines, even if assessment is made, the same does not save impugned provision if it is otherwise unconstitutional. ..... that the vigilance judge did not show that the appellants work and conduct were not satisfactory or that he was not fit to act as a judicial officer. therefore, the apex court held that the high court was not justified in considering those complaints and in concluding .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-11-2012
..... examination of a witness has been succinctly explained by the constitution bench of this court in kartar singh vs. state of punjab (1994) 3 scc 569 : 278. section 137 of the evidence act defines what cross-examination means and sections 139 and 145 speak of the mode of cross-examination with reference to the ..... case no.122 of 1998 dated 03.11.2004 and the judgment and order passed by the high court in crl. appeal no. 41 of 2005 dated 04.08.2006 and remand the case to the trial court for fresh disposal in accordance with law and in the light of the observations ..... discharging the other accused persons, had framed charges against the appellant under section 302/307 of the ipc read with section 3/4 of the explosive substances act, to which, the appellant denied his guilt and claimed to be tried. the appellant was initially assisted by a learned counsel employed by the learned sessions ..... of the investigation, a charge sheet punishable under section 302/307/120-b of the ipc read with section 3/4/5 of the explosive substances act was filed in the court of learned metropolitan magistrate against the appellant and others by the prosecuting agency. after completing the necessary formalities, the case was ..... well under section 25 of the arms act at main delhi railway station. on the basis of information provided by the apprehended terrorists the police made more arrests including that of one mohd. hussain (who now is the appellant before us in crl. a. no.41 of 2005 and reference to him will now .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jan-19-2012
..... dated 21.12.2002 with the remarks "payment stopped by drawer" of the cheque. the endorsement of canara bank was received by the complainant through punjab and sind bank, chandigarh, with whom, the cheque was deposited for encashment alongwith their memorandum dated 2.1.2003. thereafter, the legal notices were ..... for which alone the court exists. it needs little emphasis that the inherent jurisdiction does not confer an arbitrary power on the high court to act according to whim or caprice. the power exists to prevent abuse of authority and not to produce injustice." 22. the indicated bench mark and ..... offered the payment to the complainant, by means of letters/application (annexures p8, p9 and p11), so, they cannot be prosecuted under section 138 of the act, are neither tenable nor the observations of hon'ble supreme court in cases c.c. alavi haji v. palapetty mohammed and anr. 2007(3) rcr ..... by the petitioners-accused, in brief in so far as relevant, was that as the mandatory provisions of sections 138, 141 and 142 of the act have not been complied with, therefore, the impugned complaint and summoning order deserve to be quashed. the petitioners-accused claimed that they have prepared the ..... unclaimed envelopes (ex.c-20 to ex.c-25) etc., the addl. chief judicial magistrate summoned the accused to face trial under section 138 of the act, by virtue of summoning order dated 23.1.2004 (annexure p12). 4. aggrieved by the summoning order, the petitioners-accused preferred the present petition for .....Tag this Judgment!
Court : Delhi
Decided on : Feb-01-2012
..... maharashtra civil services (discipline and appeal) rules, 1979. this procedure was contrary to the law laid down by this court in the case of punjab national bank (supra) in which it had been categorically provided, following earlier decisions, that if the disciplinary authority does not agree with the findings ..... competent authority. during the course of arguments before us, the learned counsel for the respondent no.1 relied upon a letter dated 8.7.2005 purporting to be written by directorate general of bsf to inspector general, hq north bengal frontier of bsf stating therein that dgp, intelligence, hyderabad ..... in holding that since the respondent no.1 while passing order on the petition of constable prakash singh under section 128 of bsf act was acting in a quasi-judicial capacity and there is no allegation of any mala fides nor had it been alleged that he intended to ..... the charge to be proved. article ii.13. in a nutshell, the charge against the respondent no.1 under this article is that he, acting under influence from smt. chandrakala, ordered premature release of constable babu lal, constable raja paul, constable gayan singh pawak and constable dalbir singh, who ..... was never corrected by the charged officer or by smt. chandrakala at any point of time. disciplinary proceedings are quasi-judicial proceedings and evidence act does not apply to such proceedings. the guiding principle is to take into account the evidence in such disciplinary proceedings on preponderance of probability. .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-02-2012
..... former chief election commissioners, p. shanker, former central vigilance commissioner, julio f. ribero, former member of the indian police service, who served as director general of police, gujarat, punjab and c.r.p.f. and commissioner of police, mumbai, p.r. guha, an eminent senior journalist and visiting faculty member of various institutions including iims, iits, ftii, ..... basis and were required to be processed within 30 days, some applications were made in 2004 and 2006 and the same were kept pending. 23. on 13.5.2005, trai made comprehensive recommendations on various issues relating to spectrum policy, i.e., efficient utilisation of spectrum, spectrum allocation, spectrum pricing, spectrum charging and allocation for other ..... vii) to identify issues relating to mergers and acquisitions in the telecom sector and recommend the way forward; and viii) to consider issues relating to imposition of trade tax on telecom services by the state governments. 19. after considering the entire matter, the group of ministers made detailed recommendations on 30.10.2003, the relevant portions ..... conditions of licence; (ii) (ii)notwithstanding anything contained in the terms and conditions of the licence granted before the commencement of the telecom regulatory authority of india (amendment) act, 2000, fix the terms and conditions of inter-connectivity between the service providers; (iii) ensure technical compatibility and effective inter- connection between different service providers; (iv) .....Tag this Judgment!