Advanced Search Results

S.S. Gems International Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jaipur

Subject : Direct Taxation

and adopting the estimation thereof for assessing the undisclosed income was beyond the scope of Chapter XIV-B of the IT Act. The AO is also not found to have rejected the books of account maintained by the assessee, and, … valuer. He has also erred in only directing reduction of 15 per cent from the CPWD rates and 10 per cent for self-supervision and not allowing any deduction for various other objections raised by the assessee on

Commissioner of Income Tax Vs. Concord Pharmaceuticals

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 3, 4, 37(4), 90, 90(2), 119, 253(2), 260A, 263, 268A, 268A(1), 268A(4), 268A(5) and 275(1); Finance Act, 2008; Kerala General Sales Tax Act, 1963 - Sections 3(1A) and 60; Income Tax Rules - Rule 47; Income Tax Appellate Tribunal Rules, 1963 - Rules 6 to 15

Reported in : (2008)220CTR(Guj)117; [2009]317ITR395(Guj)

appeal under IT Act, 1961. It is also contended that the CBDT Instruction No. 1985, dt. 29th June, 2000 clarifies the Instruction No. 1979/F. No. 279/126/1998-ITJ, dt. 27th March, 2000 and explains that the monetary limit in … Puj, J.1. The Revenue has filed tax appeals Nos. 1402 to 1405 of 2007 under Section 260A of the IT Act 1961 for asst. yrs. 1995-96 and 1996-97 proposing to formulate the following substantial question of law for determination … of appeal/application for reference by any IT authorities under the provisions of Chapter-XX of the Act. It is, therefore, urged that the Tribunal has rightly … reluctant to advise reference unless the tax effect is more than Rs. 10,000 or a general question of law affecting a large number of cases

Subhash Chand Chopra Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)92TTJ(Delhi)1087

AO and the material pointed out by parties in their paper books.6. Chapter XIV-B starts with s, 158B and provides the definition of "block period" … from M/s Chaudhary Sale Peter Industries, Mathura) by estimating profit rate of 10 per cent on the aforesaid sales. (d) Rs. 12,550 on account of … yrs. 1986-87 to 1996-97 upto the period 13th Oct., 1995, passed under Section 143(3) r/w Section 158BC of the IT Act.2. Since large number of issues are involved in this appeal, therefore, it is necessary to reproduce all the … banks only, namely, Vijaya Bank and Bank of Baroda. According to the enquiries, for the draft Nos. 0005745, 20005754 which were purchased by the assessee from Bank of India and draft Nos. 0005690 to 0005704 which were

Tapan Kumar Dutta Vs. Commnr. Of Income Tax, West Bengal

Court : Supreme Court of India

Subject : Direct Taxation

Further, the issue of fresh notice does not extend the time allowed for completion of the assessment under Chapter XIV of the IT Act. (e) On 29.11.2002, the Assessing Officer passed the assessment order while assessing the … concerned Assessing Officer. We are of the opinion that in the present 10 case, only after being satisfied that the Appellant fell within the ambit … issued to the Appellant by the Assessing Officer under Section 158BC of the Income Tax Act, 1961(in short ‘the IT Act’) to prepare and file a true and correct return of his total income including the undisclosed income in

Enfield Industries Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (2007)107ITD1(Kol.)

stated that there is no provision of filing a revised return under Chapter XIV-B and the disclosure petition filed by the assessee has no legal … which gave incomplete information, the appellant subsequently filed an application before the Settlement Commission under Section 245C(1) of the IT Act, 1961 on 21st Nov., 2001 disclosing its modified income for the block period. The same income i.e. Rs. … was already filed by Enfield Industries Ltd. for the block period as well as for the asst. yr. 2000-01 and the individuals, namely, Sri Satyadeo Sonthalia, Sri Sudesh Kumar Sonthalia and Sri Rajesh Kumar Sonthalia were on … case of Mansa Ram & Sons 1975 CTR (All) 163 : (1977) 106 ITR 307 (All) observed: It was clear that after the assessee had

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

Court : Supreme Court of India

Subject : Right to Information

measures. CIDR being a computer resource is notified to be a “Protected System” under Section 70 of the IT Act, 2000 by the Central Government on 11.12.2015. Anyone trying to unlawfully gain access into this system is liable to … there are directions prohibiting manipulation and fraudulent practices but the Act contains penal provisions for such violations in Chapter VII of the Regulations. The enrolment agencies are empanelled by the Authority. They are given an enrolling agency … the citizen is engaging in is also known. (Sections 2(d), 2(h), 8, 10, 32 of the Act read with Regulations 18, 20, 26 of the

Aruna Kashinath Vs. Gmail.Com and Another

Court : Cyber Appellate Tribunal New Delhi

Subject : Right to Information

without exhausting the alternative remedy of approaching the Controller of Certifying Authorities or the Adjudicating Officer appointed under the IT Act, 2000.? (ii) Whether the ingredients made in the appeal amounted to an offence under the provisions of the Information … 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 … cases, namely, Shiv Bahadur singh v. State of Vindhya Pradesh, 1954 SCR 1098 : (AIR 1954 SC 322) and Deep Chand v. State of Rajasthan,

Mascon Global Limited Vs. Gmail.Com and Another

Court : Cyber Appellate Tribunal New Delhi

Subject : Right to Information

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 … without exhausting the alternative remedy of approaching the Controller of Certifying Authorities or the Adjudicating Officer appointed under the IT Act,2000.? (ii) Whether the ingredients made in the appeal amounted to an offence under the provisions of the Information … cases, namely, Shiv Bahadur singh v. State of Vindhya Pradesh, 1954 SCR 1098 : (AIR 1954 SC 322) and Deep Chand v. State of Rajasthan,

Babros Machinery Mfrs. (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2003)84ITD91(Ahd.)

books of account, the same cannot be considered as undisclosed income of the assessee for the purpose of Chapter XIV-B. It was pleaded that the reason for holding that the sales of Rs. 9,61,669 made by the … in the case of the assessee-company by assuming a net profit of 10 per cent on alleged unaccounted sales of Rs. 1,09,47,397 which has been … passed by the AO who is Dy. CIT(A) Special Range-2, Ahmedabad, under Section 158BD r/w Section 158BC(c) of the IT Act, 1961 for the Block Period asst. yrs. 1986-87 to 1995-96 and 1st April, 1995 to 8th Sept., 1995.2.

Union of India Vs. M/S g.s. Chatha Rice Mills

Court : Supreme Court of India

Subject : Land Acquisition

Interpreting ‘day’ and ‘date’ Notification under Section 8A of the Customs Tariff Act General Clauses Act Information Technology Act, 2000 Effect of notifications issued in e-gazettes Retrospectivity Summation 6 PART A1A2Leave granted. The aftermath of Pulwama A terrorist … Section 8A of the Customs Tariff Act 1975.3 By this notification, a new tariff entry was introduced in Chapter 98 of Section XXI in the following terms: (1) “9806 00 00 (2) All goods originating in or … reassessed on 20 2 “the Customs Act” 3 “the Customs Tariff Act” 10 February 2019 at 18:14 hours by levying customs duty at 200 per