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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 … to that section provides that ". . .no appeal shall lie against an order under Sub-section (1) of Section 46 unless the tax has been paid" : Held, that the meaning of the words "no appeal shall lie" … 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. … 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,

Deputy Commissioner of Income Tax Vs. Royal Jordanians Airlines

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)283ITR28(Delhi)

from sovereign immunity does not extend to payment of direct taxes. However, in the absence of any specific information or evidence it is not possible to hold that the income of the assessee before us enjoys sovereign … Royal Jordanian Airlines (hereinafter referred to as "RJA") is liable to be taxed in India under the IT Act, 1961 in respect of the assessment years in question. The same issue arose in the case of the … 1. These four appeals pertain to asst. yrs. 1995-96, 1994-95, 1996-97 and 2000-2001. Appeal in ITA No. 5252/Del/1998 is Revenue's appeal filed on 3rd Nov., … in the case of the assessee in relation to assessment order under Section 143(3) for asst. yr. 1995-96. Appeal in ITA No. 3805/Del/1999 is the … 28th Sept., 2004 consolidated appeals in ITA Nos. 4670/Del/2003, ITA No. 3805/Del/1999 and ITA No. 1786/Del/2000 with

Smt. Mina Deogun Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Land Acquisition

Reported in : (2008)117TTJ(Kol.)121

in a residential let out property, situated at Panchsheel Park, New Delhi.7.1 The facts giving rise to the first two material issues are as follows : A residential house property at 47, Golf Links, New Delhi, was … not striking down the reference to the Valuation Officer made by the AO under Section 55A of the Act and was not justified in upholding the reference under Section 55A(2)(b) even though the said provision was not … The DVO has estimated the market value of the property at Rs. 46,62,280 and thereby arrived at the 1/4th share of the assessee at Rs.

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

Court : Supreme Court of India

Subject : Right to Information

Prior to the enactment of the Aadhaar Act, the Aadhaar project was governed by the provisions of the Information Technology Act, 2000. Section 72A of the Information Technology Act, 2000 provides for punishment for disclosure of information in breach of law … the abyss of solitude that the innermost recesses of the mind find solace to explore within and beyond. 46 Ibid, at page 580 33 PART C C Submissions C.I Petitioners’ submissions The petitioners challenge the constitutional validity

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 … pay the duty applicable at the time when the bills of entry for home consumption were filed under Section 46 of the 8 PART B Customs Act, 1962.1 The Union of India was ordered to release the goods

Diebold Systems (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2006)104TTJ(Chennai)410

the authorities below or to our notice. In our opinion, it is just a discard entry. When this information was brought to the notice of the assessee, the assessee has agreed to offer this amount as income … not adjudicated.2. The next ground is with regard to allowability of deduction under Section 80-IA of the IT Act. This issue came up for consideration before this Tribunal for the asst. yr. 1996-97 in ITA No. 1313/Mds/2002 … at customer bank site and sales invoice was raised for the year 2000-01. Provision for the purchase of software was made on the basis of … which are as follows:1064ixFL All figures in INR unless otherwise mentioned Hardware 46.35 to a $ Software-------------------------------------- --------------------------------------CIF Chennai $ 7,396.50 CIF Chennai US $--------------------------------------

Assistant Commissioner of Income Vs. Vindhya Telelinks Ltd.

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Subject : Direct Taxation

Reported in : (2007)107TTJJab149

Section 148 the appellant filed the returns. The appellant also received notices under Section 143(2) calling for further information on certain points in connection with the returns. Thereupon the appellant filed writ petitions challenging the notices. The … stated to be pending.5. The notice under Section 148 dt. 23rd Oct., 2000 was issued for the reasons that: (1) Original assessment was completed under … entire assessment was bad in law. 4. The appellant is relying on decision of R.L. Narang which is actually against the appellant. The appellant is not appreciating that valid notice under Section 148 is a condition precedent

Kiranjit Singh Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Land Acquisition

Reported in : (2006)101TTJ(Asr.)424

the Act, for the reason that the AO failed to determine the capital gain on the basis of information in her possession. He observed that some other partners of the firm had filed returns of income.by taking … at more than Rs. 65 lakhs. The CIT, therefore, issued show-cause notice under Section 263 dt. 1st Nov., 2000 (a copy placed at p. 26 of the paper book) asking the assessee to indicate the basis of

Commissioner of Income Tax Vs. Enron Oil and Gas India Ltd.

Court : Uttaranchal

Subject : Direct Taxation

Reported in : (2008)218CTR(Uttranchal)411

business consisting of the prospecting for or extraction or production of mineral oils in relation to which the Central Government has entered into an agreement with any person for the association or participation of the Central Government … circumstances of the case, in allowing foreign exchange loss of Rs. 11,58,44,887 under Section 42 of the IT Act, 1961, without appreciating the fact that the loss is only a book entry and no loss was incurred … ITA No. 1823/2005 and ITA No. 1824/2005, relating to asst. yrs. 1999-2000, 2000-01 and 1998-99, respectively, whereby the depreciation on account of foreign exchange loss … and circumstances of the case, in allowing foreign exchange loss of Rs. 46,54,30,105 under Section 42 of the IT Act, 1961, without appreciating the fact

West Bengal State Election Commission Vs. Communist Party of India (Ma ...

Court : Supreme Court of India

Subject : Election

2018. In issuing these directions, the High Court was conscious of the fact that the provisions of the Information Technology Act 2000 did not apply to the West Bengal State Election Commission, which is a constitutional authority. Nonetheless, the High … of. 7 The State Election Commission issued directions on 9 April 2018, in exercise of its power under Section 46(2) of the Panchayat Elections Act, extending the last date for submitting nominations by one day, that is until