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Kaushal Kishor Vs. The State Of Uttar Pradesh Govt. Of U.p. Home Secre ...

Court : Supreme Court of India

Subject : Land Acquisition

courts will strike down such law.” In Shreya Singhal, there was a challenge to Section 66-A of the Information Technology Act, 2000, which was struck down as being violative of Article 19(1)(a) and was not saved under 24 Article 19(2) … inner sphere of the individuals from interference by both the State and non­State actors”.102. Before we conclude this chapter, we must point out that some academics feel that the same level of justification for infringement by the … had been a violation of his fundamental rights under Articles 21 and 22(2) of the Constitution and accordingly directed the State of Jammu and Kashmir

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 … held from time to time. In the fourth meeting held on December 22, 2006, various aspects of proposed data elements and their formats were discussed.

Southern Technologies Ltd. Vs. Joint Commnr. of Income Tax, Coimbatore

Court : Supreme Court of India

Subject : BankingDirect Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 14 to 59 and 145; Companies Act, 1956 - Sections 3, 209(3), 211 and 591; Reserve Bank of India Act, 1934 - Sections 45I, 45IA, 45IC, 45IC(1), 45JA, 45JA(1), 45K(1), 45K(3) and 45Q; Hire-Purchase Act, 1972 - Sections 2; Industrial Development Bank of India Act, 1964 - Sections 2; Finance Act; Constitution of India - Articles 14, 19(1) and 19(6); Income Tax Act, 1922 - Sections 10(2)

Reported in : [2010]153CompCas674(SC); (2010)228CTR(SC)440; [2010]320ITR577(SC); JT2010(1)SC14; 2010(1)SCALE329; (2010)2SCC548; [2010]187TAXMAN346(SC); 2010(1)LC387(SC)

to any person or a company or to a group of companies.45K - Power of Bank to collect information from non- banking institutions as to deposits and to give directions(1) The Bank may at any time direct … Act, it was submitted by the Department that Section 145 occurs in Chapter IV of the IT Act which deals with computation of total income. … are only Disclosure Norms. Analysis of Para 9 of RBI Directions 1998 22. Vide Para 9, RBI has mandated that every NBFC shall disclose in … Act? Facts2. For the sake of convenience, we may refer to the facts in the case of Southern Technologies Ltd. Civil Appeal No. 1337 of 2003.3. At the outset, it may be stated that categorization of assets

Wipro Finance Ltd. Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2003)81TTJ(Bang.)887

March, 2000, without subjecting the income so credited to deduction of tax at source. Subsequently, the assessee was informed by the recipient-company that the required certificate under Section 197(1) of the Act could not be furnished to … not have a liability to consider any reasonable cause for non-payment or late payment of the taxes under Chapter XVII-B of the Act. The learned Departmental Representative has heavily relied upon the decision of the Hon'ble Kerala … the tax : Provided that no penalty shall be charged under Section 221 from such person, principal officer or company unless the AO is satisfied

Shan Trust Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)97TTJ(Ahd.)678

as a result of search or requisition of books, of account or documents and such other materials or information as are available with the AO.... Thus, computation of the aggregate of total income of the previous year … us. The assessment under consideration is the assessment of block period and Chapter XIV-B of the IT Act provides special procedure for assessment of search … was found that certain documents seized from the above named assessees were pertaining to the assessee-trust and, therefore, action under Section 158BD was taken against the assessee.That the due date for filing ,of the return for asst. … order of the CIT(A) for block period consisting asst. yrs. 1990-91 to 2000-01 (till 29th June, 1999). In this appeal, the assessee has raised as … assessee for financial year 1997-98 was only Rs. 22,05,500. Therefore, the AO made the addition of Rs.

L.G. Electronics Inc. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2004)84TTJ(Delhi)1029

on 20th Aug., 1998, the Asstt.CIT, Delhi Circle 23(1), vide his letter dt. 28th Aug., 1998, sought certain information pertaining to the survey. On account of the survey carried out, it appears that the assessee got aware … the penalty in the instant case was levied only on 27th July, 2000, which is well beyond the prescribed time-limit under Section 275(5) of the … default of failure to deduct tax properly in terms of provisions under Chapter XVII-B of the Indian IT Act. You are, therefore, required to show … the effect is the same is clearly applicable. 22. Coming to the arguments of the learned Departmental … March, 2001; confirming the order of the AO who had imposed penalty under Section 271C of the IT Act. Except in Appeal No. 2925/Del/2001, which is for the asst. yr. 1998-99 and which has two additional grounds,

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

Court : Supreme Court of India

Subject : Land Acquisition

(Care and Protection of Children) Act, 2015, the Protection of Children from Sexual Offences Act, 2012 and the Information Technology Act, 2000. According to them, since these statutes already protect the privacy rights of individuals, it is unnecessary to read … of the human personality and that these international covenants need to be read into the 5 fundamental rights chapter of the Constitution. Also, according to them, the right to privacy should be evolved on a case to … rights are held to be covered under Article 21:38. SALMOND, at p. 228 39 (1993) SCC1645 40 Id. at 29 31 1. The right to

income Tax Officer Vs. Ekta Promoters (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2008)117TTJ(Delhi)289

1,28,821 Section 234D 7. He submitted that Section 234D was introduced in Chapter XVII in the Act by the Finance Act, 2003. To advance his … levy of interest was also challenged by the assessee in quantum appeal filed before CIT(A) who at the first instance did not adjudicate the issue of levy of interest under Section 234D. The assessee filed an application … issue raised by the Revenue in these appeals is regarding levy of interest under Section 234D of IT Act, 1961. Grounds raised for all the years are identical except difference in figures. For the sake of convenience … order of CIT(A) dt. 18th May, 2006 for asst.yrs. 1998-99, 1999-2000 and 2000-01. The only issue raised by the Revenue in these appeals is regarding … 28.5.1999 18.2.2005 18.10.2005---------------------------------------------------------------------------1999-2000 31.3.2000 26.2.2000 18.2.2005 18.10.2005---------------------------------------------------------------------------2000 2001 22.8.2000 20.11.2000 18.2.2005 18.10.2005--------------------------------------------------------------------------- 21. He referred to the

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.)

otherwise provided in this chapter, all other provisions of this Act shall apply to assessment made under this chapter." 22. The learned AM has opined that provisions of Section 145 are not applicable but in my opinion the … 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.

Commissioner of Income Tax Vs. Oscar Laboratories (P) Ltd.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)222CTR(P& H)546

High Court or Special Benches of Tribunal should be communicated to this centre every fortnight so that this information is available to all other charges, and there is uniformity in the approach of the Department in different … raised by the respondent-assessee, the Tribunal vide its order dt. 25th Sept., 2000 recalled the ex parte order passed by it on 18th Nov., 1999.4. … specified therein, relax any requirement contained in any of the provisions of Chapter IV or Chapter VI-A, where the assessee has failed to comply with … Feb., 1990. The AO in exercise of the power vested in him under Section 143(3) of the IT Act, 1961 (hereinafter referred to as the 1961 'Act'), vide his order dt. 28th Dec, 1990, determined the income-tax … the order made in Tax Case (Appeal) No. 222 of 2004 [CIT v. Associated Electrical Agencies (2007)