AMITABH BACHCHAN

Sep 4, 2020 #Celebrity
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Actor, Producer, Singer, Composer, Television Presenter

  1. NAME: Amitabh Bachchan
  2. BORN: 11 October 1942
  3. ALMA MATER: Sherwood School, Nainital | Kirori Mal College, DU
  4. OCCUPATION: Actor, Producer, Singer, Composer, Television Presenter

Amitabh Bachchan is an Indian actor. He is known for his valour acting. He has also served as Member of Parliament in the 8th Lok Sabha from the constituency of Allahabad. He was also one of the trustees of the Rajiv Gandhi foundation.

  • LEGAL BACKGROUND

  • Nurul Huda & Ors. v. Amitabh Bachchan & Ors. | Allahabad High Court | Criminal Contempt Petition No. 140, 144 And 150 Of 1983 | 18-09-1984 |

=> Film “Andha Qanoon” was alleged as a whole scandalised or tended to scandalize the courts of the country in general. Contempt of Court was claimed under section 79 of Indian Penal Code 1860, section 4A(3) & 5A(3) of the Cinematograph Act 1952, and section 12 of Contempt of Courts Act 1971. Court held that since the film was made and exhibited after obtaining a certificate under Cinematograph Act, therefore, there is no offence in view of Section 79 of IPC and hence no conviction under Contempt of Courts Act can be recorded.

  • Commissioner of Income Tax, Central I v. Amitabh Bachchan | Bombay High Court | Income Tax Appeal No. 4646 of 2010 | 05-07-2012 |

=> Reassessment proceedings were initiated against the respondent under section 147 of the Income Tax Act, 1961. The court held that since there was no fresh tangible material before the AO to reach a reasonable belief that the income liable to tax had escaped assessment. It is a settled position of law that review under the garb of reassessment is not permissible. Thus, reopening in the absence of “fresh tangible material” was declared to be invalid.

  • Commissioner of Income Tax, Mumbai v. Amitabh Bachchan | Supreme Court of India | Civil Appeal No. 5009 of 2016 (Arising out of S.L.P. (C) No. 11621 of 2009) and Civil Appeal No. 5010 of 2016 (Arising out of S.L.P. (C) No. 861 of 2013) | 11-05-2016 |

=> A show cause notice under Section 263 of the Income Tax Act, 1961 was issued to the Respondent detailing as many as eleven grounds on which the assessment order was proposed to be revised. It was held that the present was a fit case for exercise of the suo motu revisional powers of the Commissioner under Section 263 of the Act.

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