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Cambrian Hall Educational Trust Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)93TTJ(Delhi)838

an estimate. His address as stated by the assessee is R. Kumar & Co., Karanpur, Dehradun,. As per the information of the Department, the address is 76, Khurbura Mohalla, Dehradun,. He is not traceable at either of the … issued notice under Section 148 of the IT Act on 24th Aug., 2000. The learned counsel for the assessee requested for inspection of the file … 7. On the facts and in the circumstances of the case, the learned CIT(A) erred in holding the action of the AO in using, against the appellant while passing the assessment order, the statements of S/Shri R.C. … and why assessment should not be completed on total income of Rs. 22,55,873. The assessee did not comply the notice as reasons were not supplied

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Indian Partnership Act, 1931; Income Tax Act, 1961 - Sections 120, 132, 132(1), 147, 158BB, 158BC, 158BD and 246A; Evidence Act, 1872 - Sections 74 and 75; Constitution of India (15th Amendment) Act, 1963; Code of Civil Procedure (CPC) - Sections 2(17); Parliament Act; Income Tax Act, 1922 - Sections 22(4), 24, 34(1), 37(1), 131(1) and 142(1); Information Technology Act, 2000 - Sections 2(1); Constitution of India (Forty-fourth Amendment) Act, 1978 - Sections 26; Code of Criminal Procedure (CrPC) - Sections 154; Legislative Assembly Rules - Rule 235; Constitution of India (42nd Amendment) Act; Constitution of India - Articles 14, 19(1), 31, 32, 74(2), 105, 148, 149, 150, 151(2), 194, 194(3), 226 and 226(2)

the form of electronic record as defined in Clause (t) of Sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000), to afford the authorised officer the necessary facility to inspect such books of account or … 1922), or under Sub-section (1) of Section 131 of this Act, or a notice under Sub-section (4) of Section 22 of the Indian Income-tax Act, 1922, or under Sub-section (1) of Section 142 of this Act was issued

M.S. Associates, Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Indian Partnership Act, 1931; ;Income Tax Act, 1961 - Sections 120, 132, 132(1), 147, 158BB, 158BC, 158BD and 246A; ;Evidence Act, 1872 - Sections 74 and 75; ;Constitution of India (15th Amendment) Act, 1963; ;Code of Civil Procedure (CPC) - Section 2(17); ;Parliament Act; ;Income Tax Act, 1922 - Sections 22(4), 24, 34(1), 37(1), 131(1) and 142(1); ;Information Technology Act, 2000 - Section 2(1); ;Constitution of India (Forty-fourth Amendment) Act, 1978 - Section 26; ;Code of Criminal Procedure (CrPC) - Section 154; ;Legislative Assembly Rules - Rule 235; ;Constitution of India (42nd Amendment) Act; ;Constitution of India - Articles 14, 19(1), 31, 32, 74(2), 105, 148, 149, 150, 151(2), 194, 194(3), 226 and 226(2)

Reported in : (2005)196CTR(Gau)318,[2005]275ITR502(Gauhati)

the form of electronic record as defined in Clause (t) of Sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000), to afford the authorised officer the necessary facility to inspect such books of account or … 1922), or under Sub-section (1) of Section 131 of this Act, or a notice under Sub-section (4) of Section 22 of the Indian Income-tax Act, 1922, or under Sub-section (1) of Section 142 of this Act was issued

Harvest Gold Food (India) Private Limited and ors. Vs. Union of India ...

Court : Rajasthan

Subject : Direct Taxation

Acts : Companies Act, 1956 - Sections 43A(2A); Income Tax Act, 1961 - Sections 131, 131(1), 131(1A), 132, 132(1), 132(4), 132A and 133A; Income Tax Act, 1922 - Sections 22(4), 37(1), 131(1) and 142(1); Information Technology Act, 2000 - Sections 2(1); Foreign Exchange Regulation Act, 1973; Constitution of India - Articles 19(1) and 226; Code of Civil Procedure (CPC) , 1908; Code of Criminal Procedure (CrPC)

Reported in : (2006)202CTR(Raj)231; [2006]282ITR83(Raj); RLW2005(3)Raj1898; 2005(4)WLC21

in the form of electronic record as defined in clause (t) of Sub-section (1) of Section 2 of the Information Technology Act, 2000 (21 of 2000) to afford the authorized officer the necessary facility to inspect such books of account or … 1922), or under Sub-section (1) of Section 131 of this Act, or a notice under Sub-section (4) of Section 22 of the Indian Income tax Act, 1922, or under Sub-section (1) of Section 142 of this Act was

Arjun Panditrao Khotkar Vs. Kailash Kushanrao Gorantyal

Court : Supreme Court of India

Subject : Election

in electronic records.13. It is now necessary to set out the relevant provisions of the Evidence Act and the Information Technology Act, 2000. Section 3 of the Evidence Act defines “document” as follows: “Document.-- "Document" means any matter expressed or described upon … digital signature” and “subscriber” shall have the meanings respectively assigned to them in the Information Technology Act.14. Section 22-A of the Evidence Act, which deals with the relevance of oral admissions as to contents of electronic records,

Stovekraft Private Limited, Rep. by Its Managing Director Rajendra Gan ...

Court : Karnataka

Subject : Company

Acts : Companies Act, 1956; Customs Act, 1962 - Sections 2(22), 12, 105, 110, 110(1), 110(1A), 110(1B), 110(2), 110(3), 110(4) and 124; Information Technology Act, 2000 - Sections 2(1); Evidence Act - Sections 65B(1)

Reported in : 2007(214)ELT179(Kar)

the same as stated in Information Technology Act. The word 'electronic record' is defined under Section 2(1)(t) of the Information Technology Act, 2000, as under:Section 2(1)(t): 'electronic record' means data, record or data generated, image or sound stored, received or sent … property; 9. Sri Kiran Javali, learned Counsel appearing for the petitioner by relying upon Sub-clause (e) of Clause 22 of Section 2 of the Act contends that the files, documents, Floppies, Hard Disc, and Pen-drive etc., come

Super Cassetes Industries Ltd. Vs. Myspace Inc. and Another

Court : Delhi

Subject : Civil

Acts : Code of Civil Procedure (CPC), 1908 - Order 39 Rules 1, 2, 4 - Section 20 (c); Information Technology Act, 2000 - Section 79; Digital Millennium Copyright Act; Copyright Act, 1957 - Section 51(a)(i); Engraving Copyright Act, 1734; Telegraphs Act 1863; Specific Relief Act, 1963

acts of the defendants are those of intermediatory and are protected under the provisions of Section 79 of Information Technology Act, 2000. The said provision will act as safe harbor provisions of US Digital Millennium Copyright Act ("DMCA") whereby the … 16.12.08 HARISHCHAND KAUSHIK, RA MEENAKSHI PANCHAL PUNJABI ALBUM DEEWANA SANDEEP 18.12.08 TERA SANDHU PUNJABI ALBUM SARDAR GARY HOTHI 22.12.08 BHOJPURI FILM SWARG JAISAN DHEERAJ 26.12.08 GHAR SANSAR- PANDIT, MILI PART 1 & 2 PRIYA, SUBHASH BHARGAV, VANDANA,

Manoj Oswal Vs. the State of Maharashtra, Through Sr.P.i and Another

Court : Mumbai

Subject : Right to Information

Crime Branch, Pune alleging offences punishable under Section 500 of the Indian Penal Code and Section 66A of the Information Technology Act, 2000. 4 The complaint alleges that one Prataprao Govindrao Pawar is Chairman of M/s Sakal Papers Private Limited. This … 2 The Respondents waive service. By consent of parties, heard forthwith. 3 By this Writ Petition under Article 226 of the Constitution of India r/w Section 482 of the Code of Criminal Procedure, 1973, the Petitioner is

M. Visvesvaraya Industrial Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2002)83ITD511(Mum.)

of Industrial Economics, residential quarters for the staff and visitors from up-country or abroad, Library, Reading Room and Information Bureau, Conference Hall, Recreational and Cultural Centre, Planetarium, Philatelic Museum, Musical Academy, Art Gallery and Engineering and Medical … the year ending 31st Dec., 1977. As the Department of Science and Technology was contemplating denial of exemption under Section 35, the assessee in the … applications were rejected, whereupon the assessee filed Writ Petn. No. 2490 of 2000 before Hon'ble Bombay High Court. The assessee also moved two reference applications … He therefore directed the AO to compute the rental income thus arising in accordance with the provisions of Section 22 to Section 27 of the IT Act.20. For asst. yr. 1990-91, the assessee filed return of income in

Moolchand Kharaiti Ram Hospital vs.workers Thru m.k.r.h.karamchar

Court : Delhi

Subject : Land Acquisition

effectively conclude the factual position that the respondent- Hospital was established not for the purpose of profit.50. At first glance, there appears to be some substance in the contention of Mr. Manish Sharma. However, the definition of … Industrial Tribunal-II, Karkardooma, holding the petitioner liable to pay bonus, to its employees, under the Payment of Bonus Act, 1965 (hereinafter referred to as “the Act”), for the year 1997-1998. The contention, of the petitioner, that it … expenditure and resultant surplus of the petitioner-Hospital for the years 1991-1992 to 2000-2001.17. In view of the two affidavits filed by him, MW-1 M.K. Kaushik … the requirement of such payment, under sub-clause (c) of clause (v) of Section 32 of the Act [referred to, hereinafter, for the sake of expediency, … Manager (Personnel) as MW-1. In his affidavit-in-evidence, dated 22nd February, 2003, MW-1 deposed that the petitioner-Hospital was