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Deputy Commissioner of Income Tax Vs. CochIn Malabar Estates and

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2006)104TTJ(Coch.)434

No. 177/Coch/2003), the CIT(A) has held as under: The AO issued notice under Section 148 on 2nd March, 2000 for the similar reasons as in the asst. yr. 1987-88. The AO thereafter completed the assessment under Section … to be assessed to income-tax. Moreover, he was also influenced by Rule 7A added to the IT Rules w.e.f. 1st April, 2002 and the said … prescribed under the Act. Hence, in our opinion, considering the facts and materials on record, the CIT(A) is right in declaring all the assessment orders for all the assessment years under consideration as invalid, and hence we

Mysore Sales International Ltd. Vs. Deputy Commissioner of Income Tax ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 206C

Reported in : (2003)185CTR(Kar)417; [2004]265ITR498(KAR); [2004]265ITR498(Karn)

by various buyers.6. Notice was issued to the petitioner on 20th Oct., 2000, by the respondent asking for information pertaining to the purported compliance with the provisions of Section 206C of the Act. Information was submitted by … 206C.The Supreme Court in The State of Tamilnadu v. M.K. Kandaswami : [1976]1SCR38 etc., considered the scope of Section 7A of Tamilnadu General ST Act in paras 26 and 34. The Court ruled that 'it may be remembered

Shyam Sunder Behl Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)99TTJ(Asr.)1147

the assessee was transferred under Section 127 vide order dt. 12th Sept., 2000 by the CIT (Central), Ludhiana, inter aha, assigning the case to Jt. … Section 142 or under Section 148 for the making of the return or by the notice under the first proviso to Section 144 to show cause why the assessment should not be completed to the best of … not justified while rejecting the contention of the appellant that the provisions of Section 22 of the IT Act, 1961, could not be applied, without appreciating the facts of the case judiciously, that the flat in question

Deputy Commissioner of Income Tax Vs. Padam Prakash (Huf)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)104TTJ(Delhi)989

to the third Judge in the case of a difference of opinion between the two Judges. Whether the first method is adopted or the second, 'opinion of the majority' will be decisive. In this case, there is … question of taxability of compensation enhanced by Courts, after it was awarded by Collector, under the Land Acquisition Act is involved. The question has been referred for consideration of Special Bench.The regular Bench while hearing appeal of … (HUF) found that different Benches of Tribunal, at different places, are interpreting Section 45(5) of IT Act inserted by Finance Act, 1987 differently and there

Delhi High Court Legal Services Committee Vs. Uoi and anr.

Court : Delhi

Subject : MRTP

Act is a juvenile or a child. The Act of 2000 completely excludes the enquiry by the magistrate.20. Section 7A of the JJ Act, 2000 proposes the procedure to be followed when there is a claim of juvenility … “fit persons”; (m) declare a child legally free for adoption; (n) keep information about and take necessary follow-up action in respect of missing children in … the matter was to be examined in the light of the Juvenile Justice (Care & Protection of Children) Act, 2000 (‗JJ Act, 2000‘ hereafter) and not by the Magistrate under Section 17A of the IT Act, 1956. It

Chandi Ram and ors. Vs. Commissioner of Income Tax

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2008)217CTR(P& H)113; [2009]312ITR139(P& H)

'received' as existing in Section 45(5)(b) of the Act would mean received in pursuance of the accrual of right to receive as a result of or in consequence of a decision given by a Court, Tribunal or

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 … ground that without exhausting the alternative remedy the present appeal is not maintainable. It was further submitted that Section 57 of the Information Technology Act, 2000 vests in this Tribunals jurisdiction to hear appeals from the orders

Alstom Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2005)95TTJ(Chennai)139

the existing para 7. The following shall be incorporated as paras 7, 7A, 7B instead of the earlier para 7 : "7. The next issue … and submitted that to determine the total income, deductions specified under Sections 80C to 80U have to be first deducted. After allowing such deductions under Sections 80C to 80U, if any income chargeable to tax under profits … order of this Tribunal dt. 26th May, 2003 is to be rectified under Section 254(2) of the IT Act.3. This petition was originally posted for hearing on 6th April, 2004.Mr. Ravi, the learned counsel for the petitioner/assessee

Prasanchand Surana Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2001)76ITD423(Hyd.)

on the report of the Valuation Cell which was a telephonic reference made by the Department and no information was gathered from the appellant by the Valuation Cell while finalising the cost of construction report, thus violating … block period 1-4-1985 Co 8-11-1995 passed under section 143(3), read with section 158 BC (a) of the Income-tax Act, 1961.2. In this appeal, the assessee has raised the following grounds of appeal: "1. The order of the

Mamatha Motels Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Cochin

Subject : Direct Taxation

Reported in : (2004)85TTJ(Coch.)154

and advance the remedy. In the famous Heydon's case (3 Co. Rep. 7a), it was held that "it is said to be the duty of … Ramakrishnan and Smt. Thankam.3. Though the firm came into existence on 23rd March, 1991, the return for the first time was filed on 22nd Feb., 1996, for the asst. yr.1995-96. No regular return has been filed thereafter.4. … return has been filed thereafter.4. There was a search and seizure operation under Section 132 of the IT Act, 1961, on 12th Dec., 1996, at the residence of Shri Ramakrishnan, the present managing partner and in the … into consideration before framing the assessment order, vide order dt. 8th Dec., 2000.6. As stated above, it is the preliminary objection of the learned senior