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Smt. Krishna Verma Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)107ITD1(Delhi)

the AO to ask the assessee to produce or cause to be produced accounts and documents and give information in writing and verified in the prescribed manner. In the present appeal, there is no quarrel that as … 1,01,33,700. The same was accordingly assessed vide assessment order dt. 30th June, 2000. 48. It is not in dispute that notice dt. 6th July, 1998 … Section 132 assumes jurisdiction to assess such person, invoke the provisions of Chapter XIV-B and deal with the matter under that Chapter. Jurisdiction to make … of issue of notice dt.12th Oct., 1999. Therefore, the initiation of the proceedings under Section 158BC of the Act on the basis of alleged notice dt. 12th Oct., 1999 is not valid being illegal and bad in … Hon'ble President, Tribunal vide order dt. 11th Sept., 2006 has constituted this Special Bench for deciding the

P.V. Gangadharan vs State of Kerala

Court : Kerala

the provisions of the Code of Civil Procedure, 1908, Code of Criminal Procedure, 1973, Indian Evidence Act, 1872, Information Technology Act, 2000, Criminal Rules of Practice, Kerala, Civil Rules of Practice, Kerala and Rules of the High Court of Kerala, … 2022 (7) KHC 228 CRL.MC NO. 1581 OF 2023 :4:205 of the Code of Criminal Procedure comes under Chapter XVI, which deals with the commencement of proceedings before the learned Magistrate. Section 205 reads as under: S … HONOURABLE MR. JUSTICE RAJA VIJAYARAGHAVAN V TUESDAY, THE 22ND DAY OF AUGUST 2023 / 31ST SRAVANA, 1945 CRL.MC NO. 1581 OF 2023 AGAINST THE ORDER

Sharda Educational Trust Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2006)99TTJAgra212

business interests, savings and have also contributed their personal earnings to set up Hindustan College of Engineering and Technology, Hindustan College of Management and Hindustan College of Computer Sciences under the appellant trust which have provided a … who dismissed the assessee's appeals by his consolidated order dt. 3rd Nov., 2000. Since both the appeals arise out of the consolidated order of the … property viz., colleges is exempt from income-tax under Chapter III of the IT Act. The exemption of … the appellant craves leave to add, amend, alter or withdraw any ground of appeal.3. The parties were heard first with respect to the request for raising additional grounds and since the learned Departmental Representative did not raise … not properly appreciated that the requirements of Section 275 of the IT Act have not been fulfilled as the penalty proceedings have been initiated on … assessee against the order of CIT(A) dt.22nd March, 2004 and the grounds listed in the original memorandum

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 … addition of higher amount by estimating on-money received at the rate of 20 per cent as has been done in the case of sister concern … 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.

Farrukhabad Investment (i) Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)85ITD230(Delhi)

the order of the CIT(A) dt. 18th July, 2000, sustaining the penalty under Section 271D of the IT Act for asst. yrs. 1992-93 to 1995-96, 1997-98 and 1998-99 and against sustaining penalty under Section 271E of the … assessee arise out of the order of the CIT(A) dt. 18th July, 2000, sustaining the penalty under Section 271D of the IT Act for asst. … of the assessment order. The CIT(A) also noted that even if the CA of the assessee did not inform the assessee that the acceptance of loans/deposits in cash beyond limit and refund the deposits in cash beyond … notes to the sections of a statute and the title of its Chapters cannot take away the effect of the provisions contained in the Act...."

Krishnagopal Nagpal Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Pune

Subject : Direct Taxation

Reported in : (2004)82TTJ(Pune.)481

derived by the assessee. This fact was stated with a view to support that the assessee had acquired right, title and interest over the said row house even without obtaining any clearance certificate under Chapter XX-C.22. The … date of transfer of the original asset any residential house. Section 54F has been amended by the Finance Act, 2000 with effect from 1st April, 2001 which now provides that exemption under Section 54F will not be available … assessee has also raised following additional ground vide application dt. 1st March, 2003. "Without prejudice to the grounds of appeal filed along with the appeal

Assistant Commissioner of Income Vs. Nakodar Co-operative Sugar Mills

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2005)98TTJ(Asr.)337

accordance with the provisions of the Act before making any deduction under Chapter VI-A of the Act. Thus, the AO observed that the gross total … these were heard together and are being disposed of by this consolidated order for the sake of convenience.2. First, we take up appeal in ITA No. 61/Asr/2004 for the asst. yr.1994-95. The single effective issue raised in … was not justified in allowing the claim of the assessee for deduction under Section 80-I of the IT Act, 1961 (in short the "Act"), in respect of profits and gains computed by the AO after adjusting brought … 5th Nov., 2003) of the CIT(A), Jalandhar, for the asst. yrs.1994-95 and 2000-01. Since both the appeals relating to the same assessee were filed by … Revenue against two orders (both dt. 5th Nov., 2003) of the CIT(A), Jalandhar, for the asst. yrs.1994-95

Shamraj Moorjani Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2005)93TTJ(Hyd.)927

against separate but identical orders of the CIT(A)-II, Hyderabad, dt. 27th Oct., 2000, IT(SS)A No. 31/Hyd/2000 is filed by a partnership firm consisting of three … Ors. (1993) 199 ITR 530 (SC), in the context of provisions of Chapter XX-C of the IT Act, relating to compulsory acquisition of property, the … orders of the CIT(A)-II, Hyderabad, dt. 27th Oct., 2000, IT(SS)A No. 31/Hyd/2000 is filed by a partnership … enable him to pay the tax. It was also stated in the said letter that the Dy. CIT informed them that necessary permission would be given for selling the property and directed them to search for purchasers. … paid the taxes as per the admitted income, by invoking the provisions of Section 249(4)(a) of the IT Act, 1961. The facts of the case are as follows.3. Shri Shamraj Moorjani, Shri Devraj Moorjani and Shri Vishnukumar

i. Appala Raju Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Vizag

Subject : Direct Taxation

Reported in : (2006)100TTJVisakha438

gifts as undisclosed income and including them in total income for block period in absence of evidence/material or information in possession of AO, addition not justified. The Delhi 'A' Bench of the Tribunal in the case of … did not have any jurisdiction to make the addition under block assessment under Chapter XIV-B of the IT Act.4. The CIT(A) did not agree with this contention of the assessee. The assessee has also challenged the addition … A notice under Section 158BD was issued to assessee on 26th Sept., 2000. Block return was filed disclosing 'nil' undisclosed income. The AO during the … the assessee against the order of the CIT(A-I)/ Visakhapatnam dt. 19th Dec., 2003.2. The brief facts of the case are that there was a search

Mass Traders (P) Ltd. Vs. Appropriate Authority and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 52, 269C, 269D, 269UA, 269UC, 269UD, 269UD(1), 269UE(2), 269UF and 269UK; Land Acquisition Act; Income Tax Rules, 1962 - Rule 48L and 48L(2); Constitution of India - Articles 14, 226 and 227

Reported in : (2005)196CTR(Kar)295; ILR2005KAR5351; [2005]277ITR294(KAR); [2005]277ITR294(Karn)

writ petitions without going into the constitutional validity of the provisions of Chapter XX-C of the Act. Order of this High Court is filed at … in No. AA/Bng/ 5(35)7/89-90/1993, Annex. G1 in No. AA/Bng/5(35)7/89-90/1993 and Annex. F in No. AA/Bng/5(35)7/89-90/1993, issued by the first respondent. Petitioner wants a direction directing the Appropriate Authority, the first respondent, to issue no objection certificate and … Central Government for a total consideration of Rs. 1,84,06,325. Orders were passed under Section 269UD(1) of the IT Act, 1961 ('Act' for short), on 25th July, 1989. Transferors did not question the purchase order dt. 25th July, … Writ Petn. No. 3011 of 1995 (IT) disposed of on 19th Jan., 2004. After considering the case of C.B. Gautam v. Union of India read