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Steel Tubes of India Vs. Steel Authority of India

Court : Madhya Pradesh

Subject : Criminal

Acts : Negotiable Instruments Act, 1981; Banking Financial Institutions and Negotiable Instrument Laws (Amendment) Act, 1988; Negotiable Instrument (Amendment and Miscellaneous Provisions) Act, 2002 - Sections 143 to 147; Negotiable Instruments Act, 1881 - Sections 138 to 142; Bankers Books Evidence Act, 1891; Information Technology Act, 2000; Code of Criminal Procedure (CrPC) , 1973 - Sections 4, 5, 91, 143(3), 200, 259, 262 to 265 and 482

Reported in : I(2007)BC525; 2006CriLJ1988; 2006(1)MPLJ194

prosecution under the Negotiable Instruments Act, 1881. The other enactments i.e. the Bankers Books Evidence Act, 1891 and Information Technology Act, 2000 have also been amended by the Act No. 55 of 2002. The main aims and objects, for creation … debt, the cheque was issued in his favour by the applicant: The applicant herein, filed an application under Section 91 of the Code seeking direction before the trial Court for production of documents by the non applicant/complainant regarding

Avnish Bajaj Vs. State

Court : Delhi

Subject : Criminal

Acts : Information Technology Act, 2000 - Sections 67 and 85; ;Negotiable Instruments Act, 1881 - Sections 138 and 141; ;Customs Act, 1962 - Sections 140; ;Employees' Provident Fund (Miscellaneous Provision) Act, 1952 - Sections 14A; Essential Commodities Act, 1955 - Sections 3 and 10; Iron and Steel Control Order, 1956; ;Communications Decency Act; ;Telecommunications Act, 1996; ;Child Online Protection Act, 1998; ;Children Internet Protection Act, 2003; ;Criminal Justice and Public Order Act, 1994; ;Protection of Children Act, 1978; ;Protection of Children (Amendment) Act, 1994; ;Indian Penal Code (IPC) - Sections 32, 35, 292, 292(1), 292(2), 294, 405 and 406; Code of Criminal Procedure (CrPC) , 1973 - Sections 91, 190(1), 173(2), 204, 319 and 482; Water (Prevention and Control

Reported in : 150(2008)DLT769; 2008(105)DRJ721

an obscene product within the meaning of Section 292 Indian Penal Code (IPC) and Section 67 of the Information Technology Act 2000 (IT Act). This petition under Section 482 of the Code of Criminal Procedure 1973 ('CrPC') also raises questions … had since 27th November 2004 sold 8 copies of the said MMS clip.'3.9 The police sent notices under Section 91 CrPC to the petitioner and Sharat Digumarti, the Senior Manager, Trust and Safety, BIPL (who is Accused No.

Entee Builders Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2003)78TTJLuck952

appeared before the AO on 21st Jan., 2000. The AO started reassessment proceedings on the basis of valid information and following the correct procedure. Thus, the grounds relating to this issue do not have any substance and … to 3 taken in this appeal challenge the validity of notice issued under Section 148 of the IT Act, 1961, for reopening of the assessment under Section 147 of IT Act, 1961, and the validity of reassessment

Rajeev Enterprises Vs. Assessing Officer

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2003)78TTJ(JP.)330

that having regard to the heads of income mentioned in Section 14 of the IT Act, it is first to'be seen whether the income falls under the head "business". In case the income does not fall under

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 … also required to send the required information directly or by Fax (No. 91-011-3316714). Please take notice that if there is no full and proper compliance … 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,

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 … 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

Assistant Commissioner of Income Vs. Jaipur Stock Exchange

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

Reported in : (2007)108TTJ(JP.)393

the assessee mainly for the reason that the assessee was allowed exemption under Section 11 for the very first year of the commencement of the activities of the assessee for the asst. yr.1988-89 by the Tribunal but … has erred in holding the assessee company as a charitable institution as per Section 2(15) of the IT Act, 1961 and directing the AO to treat the same accordingly.In ground No. 2, the Department is aggrieved that … learned CIT(A), dt. 14th July, 2003 for the asst. yrs. 1995-96 and 2000-01, respectively.The assessee has filed two cross-objections against these appeals.Since the issues in

Agrawal Farm Equipments Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Subject : Direct Taxation

Reported in : (2004)85TTJJab723

Instruction No. 1967, dt. 7th June, 1999 and 1984 dt. 9th June, 2000 (common for all 3 years). 2. That the learned CIT(A) was not … nature and requires no adjudication. Hence, this ground is rejected.6. At the very outset of the arguments, regarding first ground, the learned counsel for the assessee submitted that IT Department has issued Instruction No. 1967, dt. 7th … dt. 21st Jan., 2002 for the asst. yrs. 1995-96, 1996-97 and 1997-98 under Section 143(3)/147 of the IT Act 1961.2. Since the issues involved in all the appeals are more or less the same and arise out

R.A.M. Earth Movers (P) Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : Direct Taxation

Reported in : (2003)78TTJ(Jodh.)398

the CIT has directed the AO to withdraw the claim of investment allowance under Section 32A.3. As regards first ground of appeal the learned authorised representative submitted that the CIT erred in revising the order under Section … had not examined this issue and had also not sought any explanation regarding thereto. Therefore, the Commissioner has acted within the legal parameters for revision of order under section 263. The Commissioner had clearly held that this

Satyabhushan Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT

Subject : Direct Taxation

Reported in : (2004)84TTJ(Bang.)165

It was further submitted that rates of tax are determined by annual Finance Act and since the Finance Act, 2000 provides for levy of surcharge on tax levied under Section 113, the same need to be upheld. . … has estimated the expenses based on appraisal report by search party. No basis for such estimate is either informed to assessee or furnished before us. In such a situation we find that estimate of assessee is based