income tax. Power to levy a surcharge is contained in Article
271 of the Constitution of India which read as under:
“271. Surcharge on certain ... argument was rejected by the Court. The Bench
took note of Article 271 of the Constitution along with
Entry 82 of List
either directly or indirectly to
proceedings under Article 32. Considerations which
are relevant in proceedings under Article 226 are
wholly out of place ... only
applicable to proceedings under Article 226. At p.
271 of the report, Das Gupta, J., who spoke for the
court specifically referred to this
article is the result of
treatment, labour and manipulation. But something more is
necessary and there must be transformation; a new and different
article must ... Metlex (I) (P) Ltd. v. CCE , (2005) 1 SCC
271; Aman Marble Industries (P) Ltd. v. CCE , (2005) 1 SCC 279; Shyam Oil
Cake
C.I.T,Ujjain vs Dawoodi Bohara Jamat on 20 February, 2014
å 1
IN
M/S. Kone Elevator India Pvt. Ltd. vs State Of T.N. . on 6 May
Shatrughan Chauhan vs Union Of India . on 21 January, 2014
Author: P.Sathasivam
Bench: P
Vishal Agrawal vs Chattisgarh State Electricity Board ... on 29 January, 2014
Author: A.K. Sikri
Manzoor Ali Khan vs Union Of India . on 6 August, 2014
Author: Adarsh Kumar Goel
Sasi Enterprises vs Assistant Commissioner Of Income Tax on 30 January, 2014
Author: K.S
Jal Mahal Resorts P.Ltd. vs K.P.Sharma . on 25 April, 2014
Author: Gyan
