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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 … 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

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 … 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.)

CIT (1999) 238 ITR 13 (Cal) 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 block assessment and the regular … order of 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

these countries, even within the region of South Asia itself (we go into this question more fully in Chapter 3, ‘India in Comparative Perspective’). To point to just one contrast, even though India has significantly caught up with … 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

Assistant Commissioner of Income Vs. Tea Agency Trading Centre

Court : Income Tax Appellate Tribunal ITAT Guwahati

Subject : Direct Taxation

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

or generation and distribution of power 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, following the decision of the Hon'ble … 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 … Rs. 25,23,511 being capital receipt from the total income of the assessee. 3. For that the CIT(A) was not justified in directing the AO set … pay capital gains tax.Now, the issue remains as to whether the assessee's case falls under Section 43 of the IT Act. The Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986, has introduced w.e.f. 1st April, 1988, a new scheme

Rajesh Vs. State of Kerala

Court : Kerala

Subject : Land Acquisition

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 … 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 … and the Crime No.399/2009 of the Vanchiyoor Police Station registered for the 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 alleging the … 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

assessee filed a return showing total 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 CIT(A) vide his order dt. 23rd … 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 … case, the 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

disallowance of claim of interest, the 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 sold by it and genuinely purchased … 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 … preferred by 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

the appellant is one of the 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 to non-banking institutions receiving deposits and … 1. Hon'ble President 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 well as to decide the following

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

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 … hotel and was subjected to assessment with PAN.FV.4140. On 28.6.2001 a search was conducted under Section 132 of the IT Act. During the search, though no material was disclosed to show that there was suppression of business, it was … CIT (Appeals) held that there was 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 7% of the turnover and for … cash balance of Rs. 21,31,523/-. But, the physical balance was only Rs. 34,552/-. On interrogation of the Managing Partner and the employees it was revealed