An UPdate
taxmann
II
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taxmann
Facts :
a) The block assessment of the assessee was sought to be initiated under
Section 153A of the Income-tax Act ('the Act') following a search conducted on
the assessee. The same has been interdicted by the High Court rejecting the
validity of the warrant authorizing the search under section 132 of the Act;
b) The High Court held that it was the Director General who took the decision
to issue the search warrant but the said decision was not on the basis of its
own satisfaction but was issued on the basis of the satisfaction recorded by
the Director of Income-tax (Investigation). Consequently, the High Court held
that the satisfaction mandated by Section 132 of the Act was not that of the
authority who issued the search warrant, there by vitiating the authorization
issued;
c) Aggrieved by the order of High Court the revenue filed the instant appeal.
Supreme Court held in favour of revenue as under :
1) The necessity of recording of reasons in case of search under Section 132
has been repeatedly stressed upon by the Courts so as to ensure accountability
and responsibility in the decision making process;
2) The necessity of recording of reasons also acts as a cushion in the event
of a legal challenge being made to the satisfaction reached. Reasons enable a
proper judicial assessment of the decision taken by the Revenue. However, it
would not confer on the assessee a right of inspection of the documents or to a
communication of there a sons at the stage of issuing of the authorization. Any
such view would undermine the entire exercise contemplated by Section 132 of
the Act. It is only at the stage of commencement of the assessment proceedings
after completion of the search and seizure, if any, that the requisite material
may have to be disclosed to the assessee;
3) The High Court had committed a serious error in reproducing in great
details the contents of the satisfaction notes containing the reasons for the
satisfaction arrived at by the authorities under the Act. We have already
indicated the time and stage at which the reasons recorded may be required to
be brought to the notice of the assessee. Thus, we could not approve of the
aforesaid part of the exercise undertaken by the High Court which has the
potential of conferring an undue advantage on the assessee;
4) A careful reading of the order of the Director
General would go to show that all he did was to record the view that the
satisfaction of the Director, Income-tax (Investigation) was reasonable and
therefore administrative approval should be accorded. The view taken by the
High Court, therefore, could not be sustained. In view of the foregoing discussions
the order of the High Court was to be set aside. - DGIT
(Investigation) v. Spacewood Furnishers (P.) Ltd. (2015) 57 taxmann.com 292
(SC)
II
| Compilation of data and its transformation into e-book for foreign clients held as export of software u/s 10B | ||
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| Tax Tentacles – 1: An Overview |
The Indian tax system is devilishly complex, extortive
and a patchwork of various haphazard ideas. This is the first part of a
multi-part series on the vexing Indian tax system and the path to genuine
reforms, adapted from Justice S Rangarajan Memorial Lecture in Bangalore
delivered recently
|
Justice TNC Rangarajan (retd)
|
Sporadic Jottings- to explore
!
Judiciary X Executive X
Legilature
Judiciary – can it impose or
influence or simply suggest
Consequences of – dire or ...
For A Quick Perception/ Ready Read (Search GOOGLE >)
Latest >
Latest >
www.pressreader.com/india/the-times-of-india-mumbai.../TextView
1 day ago - New Delhi:
Favouring implementation of uniform civil code, the SC on Monday said one
secular law should be made applicable to all people ...
www.tatkalnews.com/.../72038-SC-on-divorce-One-se...
23 hours ago
- SC on divorce: One secular law should be applicable to all
AmitAnand Choudhary New Delhi Rejects Family Court Order Of Mandatory ...
www.governancenow.com
› News
· 19 hours ago - In effect the SC seems
to suggest uniform civil code in India. ... “One secular law should be
made applicable across the board regardless of communities and religions
affiliation ... An open application to Prannoy Roy for post o.
indianexpress.com
› india › india-others
· Feb 10, 2015 - SC cited honour killing
as an illustration of the perils of self-styled socio-political ... How can
one compel civil laws of the land to recognise ...
timesofindia.indiatimes.com/india/...will...secular...SC/.../46179587.cms
· Feb 10, 2015 - Wonder how long India will
remain a secular country: SC ... He said 'Canon Law' had
to be applied and enforced by a criminal court while ...
timesofindia.indiatimes.com/india/SC-Different...law-for.../46994297.cms
Apr 21, 2015
- ... separation for a period of two years before applying for divorce
by mutual consent. ..... Law should be same for all Indians
irrespective of their religion. ..... IPC and CPC and all civil laws
must be IDENTICAL to all ! one cannot allow for too ... There are
secular laws for Hindus and shariyat laws for Muslims.
en.wikipedia.org/wiki/S._R._Bommai_v._Union_of_India
· Union of India ([1994] 2 SCR 644 : AIR 1994 SC
1918 : (1994)3 SCC1) was a ... 5.5 Elections to Legislature pending final
Disposal of case; 5.6 Secularism .... All the above said petition
contained similar question of law and therefore they were ... Whether
the validity of the Proclamation issued under Article 356(1) can
be ...
www.dawn.com/news/1179967
· May 5, 2015 - The debate on secularism
started when Justice Asif Saeed Khosa, while ... the present parliament and
whether all the future generations could be made .... It is in the
constitution that no law will be made if it is not in-lined with the ...
If Pakistan becomes a secular country, one of the two things will
happen.
ijtr.nic.in/articles/art36.pdf
· The concept and doctrine of Principles of
Natural Justice and its application in ... Chief Election Commissioner,
AIR 1978 SC 851, may be ... “Indeed, natural justice is a pervasive
facet of secular law where a ... personal relationship with one
of the parties or ill will against any of them. .... It is, therefore, all
the more necessary.
courses.cs.vt.edu/cs3604/lib/Freedom.of.Speech/.../india.secularism.html
- The expression " Socialist Secular" was inserted in the preamble by the Constitution ... In Kesavanada V State of Kerala (AIR 1973 S.C. 1461) and in Indira V ... of religion only and that the State shall have no religion of its own and all persons shall be ... (2) Nothing in this article shall affect the operation of any existing law or ...
1
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What the Constitution SAYS: THE STATE SHALL ENDEAVOUR TO
SECURE FOR THE CITIZENS A UNIFORM CIVIL CODE (FOR THE ) THROUGFHOUT THE TERRIRORY OF
INDIA –
CITIZENS – RIGHGT THINKING, SOCIETAL-CENTRIC OR PERSONA- OR GROUP CENTRIC
nap ON CHANGING THE Constitution ?!
< to what extent, for what purpose and with what
objective ?!
Updating Construction
<QUOTE
Concepts- changing, changed, violently changed
Individual X Group X community X Society
Conflict of interest s, hence conflict in thinking
Separation of Judiciary X Executive, co-ordination – object
or objective
Man made laws- no longer stick to ageold belief- Common
sense touch stone, of Logic AND logic IS
THE Corner stone of any law
Laws X Basic Charter
Taxation X Personal law X religion, Religious beliefs – Old
X New
None has the impetus to think, do so independently, more so
if personal
Balance – no longer has its original color or flavour- all
centred on-
CONVENIENCE – Dominant Question / Imponderable - Should it be ‘personal’ or societal –
centric
‘PIL ‘- a course of action, pro-action – considered as the
need , to be explored and tested in
courts ?
INSTANCES –
Property Right – change in constitution ?!
Ownership- ????
For Tax X Rest of purposes – could or should it be different
or uniform,
Impulsive- conscious X Unconscious MIND
Too many conflicts in – thinking, construing, interpreting,
so n
N DEvanathan, Adv. HERE
“Merilyn” – A Ship That Neither Sinks Nor Reaches It’s Shore
N.
Devanathan , Advocate says:
My senior always quotes his
professor’s words to the effect: That glorious nature of the law is that it is
ambulatory.
I can give example
I can give example
“Application
of Mimansa principles sometimes lead to different results. For
example, there is a text of Vasishta which says “a woman should not
give or take a son in adoption except with the assent of her husband”. This has
been interpreted in 4 different ways by our commentators.
(1) The Dattak Mimansa holds
that no widow can adopt a son because the assent required is assent at the time
of adoption, and the husband being dead no assent of his can be had at the time
of adoption. Vachaspati, of the Mithila School of Mitakshara, is of the same
opinion, but for a different reason. According to him, adoption can only be
resorted to after performing the homa, and since a woman cannot perform the
homa with Vedic mantras, she cannot adopt.
(2) The Dayabhaga view is that
the husband’s assent is not required at the time of actual adoption, and hence
if the husband had given assent in his lifetime his widow can adopt after his
death.
(3) The view of the Dravida
School of Mitakshara is that the words “except with the assent of the husband”
are only illustrative, and hence assent of her husband’s agnates or
father-in-law’s agnates is sufficient.
(4) The Vyavaharmayukha and Nirnayasindhu hold
that assent is required only for the woman whose husband is living and hence a
widow can freely adopt unless she had been expressly forbidden by her late
husband”
Extract from Article The
Mimansa Principles of Interpretation
by Justice Markandey Katju*
by Justice Markandey Katju*
Cite as: (1993) 1 SCC (Jour)
16
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