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Mascon Global Limited Vs. Gmail.Com and Another

Court : Cyber Appellate Tribunal New Delhi

Subject : Right to Information

concerned 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 … Adjudicating Officer. It reads as under:- 46. Power to adjudicate.- (2) For the purpose of adjudging under this Chapter whether any person has committed a contravention of any of the provisions of this Act or of any … be deemed to be a civil court for the purposes of Sections 345 and 346 of the Code of Criminal Procedure, 1973 (2 of 1974)

Aruna Kashinath Vs. Gmail.Com and Another

Court : Cyber Appellate Tribunal New Delhi

Subject : Right to Information

concerned 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 … Adjudicating Officer. It reads as under:- 46. Power to adjudicate.- (2) For the purpose of adjudging under this Chapter whether any person has committed a contravention of any of the provisions of this Act or of any … be deemed to be a civil court for the purposes of Sections 345 and 346 of the Code of Criminal Procedure, 1973 (2 of 1974)

Ellenbarrie Industrial Gases Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

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

of lease rent thereunder was very much a part of the disclosed operation of the assessee and all the information regarding thereto were/must have been within the knowledge of the AO at the time of making the regular … in which it was held that once the search is complete under Chapter XIV-B of the IT Act all additions should be made only in … 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

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

Court : Supreme Court of India

Subject : Right to Information

shall be deemed to be “electronic record” and “sensitive personal data or information”, and the provisions contained in the Information Technology Act, 2000 (21 of 2000) and the rules made thereunder shall apply to such information, in addition to, and to … by the Central Government.” Writ Petition (Civil) No.494 of 2012 & c onnected matters Page 30 of 56729) Chapter II of the Act deals with enrolment. Section 3 in this Chapter entitles every resident to obtain the

Assistant Commissioner of Income Vs. Tea Agency Trading Centre

Court : Income Tax Appellate Tribunal ITAT Guwahati

Subject : Direct Taxation

Reported in : (2004)88ITD96(Gau.)

only. Further, Section 45(1A) was inserted in the Act w.e.f. 1st April, 2000, and the same was not applicable in the year under consideration. Hence, … of the provisions of Section 43(6)(c) r/w Expln. 4 in the same Chapter of the Act for arriving WDV of such assets which in this … receipt from the total income of the assessee. 3. For that the CIT(A) was not justified in … losses for asst. yr. 1992-93 against the appellant's income for asst. yr. 1993-94." 2. In respect of the first ground of appeal, the relevant facts are as follows. The AO observed that the assessee has claimed Rs. … Rs. 29,48,511 was an additional benefit derived in the course of the business under Section 28 of the Act. In this view of the matter, be added Rs. 29,48,511 to the income of the assessee for the

Rajesh Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

Station of Kerala having jurisdiction over the entire State of Kerala, constituted to investigate any offence committed under the Information Technology Act, 2000 have power or authority to file final report charging offences under the India Penal Code or under any … within the limits of such Station would have power to enquire into or try under the provisions of Chapter XIII. According to Section 177 of the Cr.PC, every offence ordinarily be enquired into and tried by a … offence punishable under Section 66 of the IT Act and Section 420, 379 r/w.Section 34 of the Indian Penal Code. These two crimes were registered

Peerless Gen. Fin. and Inv. Co. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2007)107TTJ(Kol.)186

loss of Rs. 7,01,31,754. The AO in the order dt. 30th March, 2000 passed under Section 143(3) determined the total income at Rs. 1,52,26,19,850. The … expenditure relatable to any income to which any of the provisions of Chapter III applies; However, it is not the case of the AO that … of subscriptions from the public in terms of various small saving schemes floated by it. Along with its first year's subscription from the certificate holders, it used to collect certain amount on account of processing charges to … learned AO erred in computing the appellant's 'book profit' for the purpose of Section 115JA of the IT Act for asst. yr. 1997-98 at Rs. 1,06,23,51,779 by making an addition of Rs. 1,20,39,00,000 to its net profit

Paramount Enterprises Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

were arranged shares transaction only to reduce the incidence of tax. On the contrary, it was submitted that the information allegedly available and noted in the order of assessment was only that various assessees in the group were … same was deleted by the Tribunal vide its order dt. 26th July, 2000, which according to him established beyond doubt that the shares were genuinely … was further submitted that the present assessment is beyona the pale of Chapter XIV-B of the Act. It was contended by the learned counsel that … the assessee against the order passed by the AO under Section 158BC r/w Section 143(3) of the IT Act. A search under Section 132 was carried out at the business premises of the appellant on 21st Nov.,

New India Industries Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)112TTJ(Delhi)917

NBFC to which the Prudential Norms issued by the RBI applies. In Chapter III-B of RBI Act, 1934 (in short 'RBI Act'), the provisions relating … lent, it does not partake the character of income when subsequently such amount is realized. If on the first instance, the deduction is not allowed in respect of NPA, subsequent realization of such NPA is realizing its … Court in the case of T.N. Power Finance & Infrastructure Development Corporation Ltd. (supra) and that of Southern Technologies Ltd. (Tax Case No. 1 of 2002 dt. 23rd Jan., 2002). These being the only decisions on the … under the powers conferred on him under Section 255(3) of the IT Act, 1961 has constituted the Special Bench to dispose of this appeal as

Commissioner of Income Tax Vs. Hotel Meriya

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act - Sections 131, 132, 132(4), 158B, 158BA, 158BB, 158BC, 158BFA(1) and 260A; ;Evidence Act - Section 3; ;Indian Income Tax Act, 1922; ;Indian Income Tax Act, 1911; ;Finance Act, 2002 - Section 113; ;Finance Act, 2001; ;Code of Civil Procedure (CPC) , 1908

reasoning that no evidence was found out as a result of the search and such other materials or information for making assessment during that period. It was also observed by the appellate Tribunal that the statement under … is liable to be assessed for the block period as contemplated under Chapter XIV B of the Income Tax Act. The dispute is only regarding … P.S. Gopinathan, J.1. This is an appeal preferred by the Department under Section 260A of the Income Tax Act (hereinafter referred to as 'IT Act') against the assessee. The assessee M/s. Hotel Meriya, Pala is running a … 5% suppression of turnover of liquor for the assessment years 1996-'97 to 2000-'01. For the assessment year 2001-'02 the concealment of income was determined at … 21,31,523/-. But, the physical balance was only Rs. 34,552/-. On interrogation of the Managing Partner and the