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Deputy Commissioner of Income Tax Vs. Rakesh Sarin

Court : Chennai

Subject : Direct Taxation

day on which the Assessing Officer directs the assessee to get his accounts audited under sub-section (2A) of section 142 and ending on the day on which the assessee is required to furnish a report of such audit … end of the month in which the last of the authorisation for search under Section 132 of the Act was conducted as prescribed under the statute.7. Learned Single Judge held that although the assessee had filed the … for the block Assessment Years from 1997-98 to 2002-03 and part of 2003-04 and for a consequential direction to the respondents to drop the proceedings

Shahid Balwa Vs. U.O.i. and ors.

Court : Supreme Court of India

Subject : Land Acquisition

India. The Central Vigilance Commission (CVC) also conducted an inquiry under Section 8(d) of the Central Vigilance Commission Act, 2003 and noticed grave irregularities in the grant of licences. The CVC on 12.10.2009 had forwarded the enquiry report … in Civil Appeal No.10660 of 2010, in exercise of powers conferred on this Court under Articles 136 and 142 of the Constitution of India, while monitoring the investigation of 2G related cases, are liable to be recalled,

First Global Stockbroking (P) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)115TTJ(Mum.)173

the seized material learned AO framed the assessment order on 13th June, 2003 and determined the undisclosed income of the assessee for the block period … prescribed form and verified in the same manner as a return under Clause (i) of Sub-section (1) of Section 142, setting forth his total income including the undisclosed income for the block period: Provided that no notice under … directors in Buffalo Networks (P) Ltd. having shareholding of 26 per cent (approx.) in the company.Search and seizure action under Section 132--A search operation under Section 132(1) of the IT Act was conducted at various offices and

G. Thimmappa Vs. Shivaraj

Court : Karnataka Kalaburagi

Subject : Land Acquisition

1987 SC P.1353. The proviso to clause (b) of Section 142 came to be inserted in the year 2003 keeping in mind the reasons and objects of the Act and to obviate the complainant of the hardship. … of delay of 5 days in filing the complaint, applicant had filed an application as per proviso to Section 142(b) of the Act, seeking condonation of delay in filing the complaint. In spite of filing of this application,

g.thimmappa S/O Ramappa Vs. Shivaraj

Court : Karnataka Kalaburagi

Subject : Land Acquisition

in AIR1987SC P.1353. The proviso to clause (b) of Section 142 came to be inserted in the year 2003 keeping in mind the reasons and objects of the Act and to obviate the complainant of the hardship. … of delay of 5 days in filing the complaint, applicant had filed an application as per proviso to Section 142(b) of the Act, seeking condonation of delay in filing the complaint. In spite of filing of this application,

Asstt. Commr. of Income Tax Vs. Sachdeva and Sons

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)97ITD425(Asr.)

the worthy CIT(A) is illegal and is perverse.2. That the CIT(A), Amritsar, has grossly erred in confirming the action of the learned Income Tax Officer, Ward-V(4), Amritsar, in reopening the case of the assessee under section 148 … assessee made before the authorities below.(iii) Paper book-2 containing pp. 406 to 440 with reference to notice under section 142(1) issued along with questionnaire calling for books of account for the purpose of remand report, copy of reply

The Asstt. Commr. of Income-tax Vs. Sachdeva and Sons

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2005)97TTJ(Asr.)1101

1988-89 and another filed by the assessee against order dated 20^th March, 2003 CIT(A), Jammu with Hqrs. at Amritsar for the assessment year 1989-90.Since the … and is perverse. 2. That the Commissioner of Income tax (Appeals), Amritsar, has grossly erred in confirming the action of the learned Income-tax Officer, Ward V(4), amritsar in reopening the case of the assessee under Section 148 … made before the authorities below. (iii) Paper book-2 containing pages 406 to 440 with reference to notice Under Section 142(1) issued alongwith questionnaire calling for books of accounts for the purpose of remand report, copy of reply dated

Deputy Commissioner of Vs. United Vanaspati Ltd.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Land Acquisition

Reported in : (2004)88ITD313(Chd.)

was explained that project report was obtained more than 10 years earlier and had no relevancy with the actual working of the company. Figures given in the project report were not comparable with actual working of the … did not make this addition also.18. The Assessing Officer then referred to the notice issued by him under Section 142(1) and served on the assessee on 16-11 -1991 for production of regular books of account, sale vouchers

Kerala Roadways (P) Ltd., vs the Dy. Commissioner of Income

Court : Chennai

in respect of the total income declared at Rs.1,68,90,172/- for the A.Y.2002- 2003 after taking in to account the TDS deducted. The appellant’s case is … of income have been filed under section 139 [or in response to a notice issued under sub-section(1) of section 142 or section 148] but assessments havenot been made till the date of search or requisition, on the basis … (3), Chennai 600 034. .. Respondent/Respondent Tax Case Appeal has been filed under Section 260A of Income Tax Act, 1961, against the order dated 30.01.2009 passed by the Income Tax Appellate Tribunal, Chennai in I.T.(SS)A.No.87/MDS/2007 for the

Sushila Singh Vs. Ito

Court : Allahabad

Subject : Direct Taxation

Reported in : (2004)88TTJ(All)594

reasons for reopening of the assessment for the purpose of assessment/reassessment under section 147/148 of the Income Tax Act on dated 26-1-2001. The same is reproduced as below:'There is a construction of building. The DVO, Income Tax … was taken up for early hearing vide our order dated 6-6-2003 passed in stay petition No. 8 of 2003.3. We have heard the learned counsel for the assessee. The learned counsel for the assessee on earlier dates … No return was filed within the stipulated time, therefore, notice under section 142(1) was issued with query and the assessee was asked to furnish bill/vouchers