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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 … not permitted to claim the loss invoking the provision contained in Section 94(7) of the IT Act.6.3 Another issue is that the assessee is a

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2002)83ITD111(Kol.)

the search was deferred for a collateral purpose. In the instant case, in the absence of any definite information about the actual state of affairs, we are not in a position to come to the conclusion which … the CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took place in the premises of the assessee-company on 22nd Jan., 1997 … CIT(A) confirming mostly the additions made in the block assessment completed under Sections 143(3)/158BC(c) of the IT Act, 1961.2. The search and seizure operations took

Pay 10 Services Private Limited vs Union of India Ad Ors

Court : Delhi

Subject : Land Acquisition

94 and 106 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (hereinafter ‘the BNSS’), and Section 69 of the Information Technology Act, 2000 (hereinafter the ‘IT Act’), would be amenable to be challenged in a Writ Petition (Civil) or a Writ

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 … for impersonation of the Aadhaar number holder by changing demographic or biometric information. Section 37 provides a penalty 94 for disclosing identity information (which was collected in the course of PART D enrolment or authentication). Under Section

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

Malayala Manorama Co. Ltd. Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(15), 11, 11(5), 12AA, 30 to 36, 37, 37(1), 80(1), 80(1A), 80G, 143(2) and 260A

Reported in : (2006)200CTR(Ker)662; [2006]284ITR69(Ker); 2006(2)KLT792

the victims of Lathur earthquake could be regarded as an allowable deduction under Section 37(1) of the IT Act is the question that has come up for consideration in this case.2. This appeal is preferred by the

Orissa Mining Corpn. Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Cuttack

Subject : Direct Taxation

Reported in : (2007)108TTJCtk678

of loss to succeeding assessment years is unjust as the appellant has filed IT return on 28th Feb., 2000 within the prescribed time-limit although the appellant could not file the audited accounts in reply to the deficiency … Section 139(1) of the IT Act, 1961. The said return of income was not accompanied with the auditor's report as required under the IT Act. The AO issued a deficiency notice in terms of Section 139(9) of

Deputy Director of Income Tax Vs. Shanti Devi Progressive Education So ...

Court : Delhi

Subject : Income Tax

Acts : Income Tax Act, 1961 - Sections 10(22), 253, 255(4), 260(A), 12A

above, was framed to be answered by this Court vide order dated 11.05.2000.11. It would be appropriate to first reproduce the relevant provision under Section 10(22) of the IT Act as it stood for the relevant Assessment

income Tax Officer Vs. Sri Sai Lakshmi Financiers

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2002)83ITD333(Hyd.)

Departmental Representative filed a copy of the Board's Circular No. 739, dt. 25th March, 1996, on which the first appellate authority relied, and contended that the said Board circular has no application to the facts of the … material available on record as on the date of processing the return under Section 143(1)(a) of the IT Act there was no mistake apparent from the record, which required to be rectified under Section 154 of the

Joint Commissioner of Income Tax Vs. Leader Valves (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)100TTJ(Asr.)913

the appeals by the Revenue are directed against the different orders of the CIT(A), Jalandhar, dt. 6th June, 2000 and 9th April, 1999 for the asst. yr. 1980-81.2. Since common question of law is involved, therefore, both … provision to withdraw the interest and, in fact, it is a debatable issue, therefore, the AO was not right in withdrawing the interest under Section 154 of the IT Act. The Revenue is in appeal in ITA