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S.S. Gems International Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Danchand Ghodawat (2000) 247 ITR 448 (Bom) on the plea that under Chapter XIV-B, the AO could not refer the valuation of assessee's house property … as a result of search or requisition of books of account or documents and such other material or information as are available with the AO. In this step, the emphasis is on the total income and the … only directing reduction of 15 per cent from the CPWD rates and 10 per cent for self-supervision and not allowing any deduction for various other … DVO's report and the DVO's report is more detailed and exhaustive.The learned authorised representative contends that such an action of the learned CIT(A) is erroneous inasmuch as no estimation can be done under block assessment scheme. Reliance

Commissioner of Income Tax Vs. Concord Pharmaceuticals

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 3, 4, 37(4), 90, 90(2), 119, 253(2), 260A, 263, 268A, 268A(1), 268A(4), 268A(5) and 275(1); Finance Act, 2008; Kerala General Sales Tax Act, 1963 - Sections 3(1A) and 60; Income Tax Rules - Rule 47; Income Tax Appellate Tribunal Rules, 1963 - Rules 6 to 15

Reported in : (2008)220CTR(Guj)117; [2009]317ITR395(Guj)

is also contended that the CBDT Instruction No. 1985, dt. 29th June, 2000 clarifies the Instruction No. 1979/F. No. 279/126/1998-ITJ, dt. 27th March, 2000 and … also taken into account. The Board has also clarified that where a question of law arises for the first time before the High Court concerned, it should be contested irrespective of revenue involved. Where an adverse judgment … The Revenue has filed tax appeals Nos. 1402 to 1405 of 2007 under Section 260A of the IT Act 1961 for asst. yrs. 1995-96 and 1996-97 proposing to formulate the following substantial question of law for determination … of appeal/application for reference by any IT authorities under the provisions of Chapter-XX of the Act. It is, therefore, urged that the Tribunal has rightly … unless the tax effect is more than Rs. 10,000 or a general question of law affecting a

Subhash Chand Chopra Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92TTJ(Delhi)1087

a result of search or requisition of books of account or other documents and such other materials or information as are available with the AO and relatable to such evidence." 7. We, after considering the above provisions, … AO and the material pointed out by parties in their paper books.6. Chapter XIV-B starts with s, 158B and provides the definition of "block period" … Peter Industries, Mathura) by estimating profit rate of 10 per cent on the aforesaid sales. (d) Rs. … to 1996-97 upto the period 13th Oct., 1995, passed under Section 143(3) r/w Section 158BC of the IT Act.2. Since large number of issues are involved in this appeal, therefore, it is necessary to reproduce all the … Bank of Baroda. According to the enquiries, for the draft Nos. 0005745, 20005754 which were purchased by the assessee from Bank of India and draft

Tapan Kumar Dutta Vs. Commnr. Of Income Tax, West Bengal

Court : Supreme Court of India

Subject : Direct Taxation

Further, the issue of fresh notice does not extend the time allowed for completion of the assessment under Chapter XIV of the IT Act. (e) On 29.11.2002, the Assessing Officer passed the assessment order while assessing the … concerned Assessing Officer. We are of the opinion that in the present 10 case, only after being satisfied that the Appellant fell within the ambit … Act is valid or not?. 5 Rival contentions:-5) Learned senior counsel for the appellant strenuously contended that the first notice issued under Section 158BC of the IT Act dated 09.09.1999 is the valid notice and the assessment

Enfield Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2007)107ITD1(Kol.)

net loss of Rs. 1,29,57,430. As the said return was based only on available records which gave incomplete information, the appellant subsequently filed an application before the Settlement Commission under Section 245C(1) of the IT Act, 1961 … stated that there is no provision of filing a revised return under Chapter XIV-B and the disclosure petition filed by the assessee has no legal … was already filed by Enfield Industries Ltd. for the block period as well as for the asst. yr. 2000-01 and the individuals, namely, Sri Satyadeo Sonthalia, Sri Sudesh Kumar Sonthalia and Sri Rajesh Kumar Sonthalia were on … case of Mansa Ram & Sons 1975 CTR (All) 163 : (1977) 106 ITR 307 (All) observed: It was clear that after the assessee had

Justice k.s.puttaswamy(retd) Vs. Union of India

Court : Supreme Court of India

Subject : Right to Information

be deemed to be “electronic record” and “sensitive personal data or information”, and the provisions contained in the Information Technology Act, 2000 (21 of 2000) and the rules made thereunder shall apply to such information, in addition to, and to … by the Central Government.” Writ Petition (Civil) No.494 of 2012 & c onnected matters Page 30 of 56729) Chapter II of the Act deals with enrolment. Section 3 in this Chapter entitles every resident to obtain the … related Writ Petition (Civil) No.494 of 2012 & c onnected matters Page 10 of 567 resident database, regardless of whether the database is created on

Aruna Kashinath Vs. Gmail.Com and Another

Court : Cyber Appellate Tribunal New Delhi

Subject : Right to Information

records, documents and all electronic records pertaining to the aforesaid contraventions and violations of the provisions of the Information Technology Act, 2000 as amended using computers, computer systems, computer networks, computer resources and communication devices of the respondents as well … Adjudicating Officer. It reads as under:- 46. Power to adjudicate.- (2) For the purpose of adjudging under this Chapter whether any person has committed a contravention of any of the provisions of this Act or of any … cases, namely, Shiv Bahadur singh v. State of Vindhya Pradesh, 1954 SCR 1098 : (AIR 1954 SC 322) and Deep Chand v. State of Rajasthan,

Mascon Global Limited Vs. Gmail.Com and Another

Court : Cyber Appellate Tribunal New Delhi

Subject : Right to Information

records, documents and all electronic records pertaining to the aforesaid contraventions and violations of the provisions of the Information Technology Act, 2000 as amended using computers, computer systems, computer networks, computer resources and communication devices of the respondents as well … Adjudicating Officer. It reads as under:- 46. Power to adjudicate.- (2) For the purpose of adjudging under this Chapter whether any person has committed a contravention of any of the provisions of this Act or of any … cases, namely, Shiv Bahadur singh v. State of Vindhya Pradesh, 1954 SCR 1098 : (AIR 1954 SC 322) and Deep Chand v. State of Rajasthan,

Babros Machinery Mfrs. (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2003)84ITD91(Ahd.)

be considered as undisclosed income of the assessee for the purpose of Chapter XIV-B. It was pleaded that the reason for holding that the sales … in the case of the assessee-company by assuming a net profit of 10 per cent on alleged unaccounted sales of Rs. 1,09,47,397 which has been … is asst. yrs, 1986-87 to 1995-96 and 1st April, 1995 to 8th Sept., 1995.3. In respect of the first point of difference, the facts as noted by the AO are as under: "Undisclosed income for asst. yr. … the AO who is Dy. CIT(A) Special Range-2, Ahmedabad, under Section 158BD r/w Section 158BC(c) of the IT Act, 1961 for the Block Period asst. yrs. 1986-87 to 1995-96 and 1st April, 1995 to 8th Sept., 1995.2.

Union of India Vs. M/S g.s. Chatha Rice Mills

Court : Supreme Court of India

Subject : Land Acquisition

1962 Precedent Interpreting ‘day’ and ‘date’ Notification under Section 8A of the Customs Tariff Act General Clauses Act Information Technology Act, 2000 Effect of notifications issued in e-gazettes Retrospectivity Summation 6 PART A1A2Leave granted. The aftermath of Pulwama A terrorist … Section 8A of the Customs Tariff Act 1975.3 By this notification, a new tariff entry was introduced in Chapter 98 of Section XXI in the following terms: (1) “9806 00 00 (2) All goods originating in or … reassessed on 20 2 “the Customs Act” 3 “the Customs Tariff Act” 10 February 2019 at 18:14 hours by levying customs duty at 200 per