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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" … 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 … erred in estimating an additional income of Rs. 97,902 in the case of appellant for the asst.

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 … 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 … among various additions, by taking unexplained investment in house construction at Rs. 9,82,916.The land in respect of property No. A-8 Saket Colony, was purchased from

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 … decisions: Writ Petition (Civil) No.494 of 2012 & c onnected matters Page 9 of 567 (i) (ii) The numbering format of 11 digits was approved.

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 … dt. 6th April, 2006, enhanced the penalty from Rs. 14,19,561 to Rs. 99,18,793. Being aggrieved, the assessee is in appeal before us.4. Before us, the

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 … execution. TV8 The Vatheeswaran v. State of Tamil Nadu, (1983) 2 SCC68 9. The right against custodial violence. Sheela Barse v. State of Maharashtra, (1983)

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 … 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. … rate of 23 per cent on the alleged unrecorded sales of Rs. 9,61,669 claimed to be made by the assessee to M/s BPR Texprint in

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 … where an appeal lies. An appeal lay from the decree under Section 96 of the Code. When an appeal could be filed, ordinarily, an application

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 … where an appeal lies. An appeal lay from the decree under Section 96 of the Code. When an appeal could be filed, ordinarily, an application

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 … is a circular within the meaning of Section 90, and, therefore, it must have the legal consequences

Datamatics Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)110ITD24(Mum.)

under Section 148 was issued to the assessee only on 27th Dec, 2000, and the assessee filed its revised returns within the time allowed by … is no bar to allow deduction under two sections forming part of Chapter VI-A, in respect of same receipts.It was submitted, deduction under Section 80HHE … doubtful advances given to the employees who were sent abroad on company's project but left the company without informing.Such advances could not be recovered and the assessee was forced to write off. This is a loss incidental … v. ITO (supra), the Hon'ble Supreme Court held : "when a notice under Section 148 of the IT Act, 1961, is issued, the proper course of action for the noticee is to file the return and if … on 30th Dec, 1993 declaring income at Rs. 90,94,860. The return was accompanied by Tax Audit Report