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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" … 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 … That the learned AO erred in estimating an additional income of Rs. 97,902 in the case of appellant for the asst. yr. 1990-91, as below

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, … was filed which has been assessed among various additions, by taking unexplained investment in house construction at Rs. 9,82,916.The land in respect of property No. A-8 Saket Colony, was purchased from Jaipur Development Authority at Rs. 12,62,000

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 … intrusions on property but also non-physical violation of privacy 63 132 S.Ct. 945 (2012) Writ Petition (Civil) No.494 of 2012 & c onnected matters Page

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 … dt. 6th April, 2006, enhanced the penalty from Rs. 14,19,561 to Rs. 99,18,793. Being aggrieved, the assessee is in appeal before us.4. Before us, the

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

Court : Supreme Court of India

Subject : Land Acquisition

Protection of Children) Act, 2015, the Protection of Children from Sexual Offences Act, 2012 and the Information Technology Act, 2000. According to them, since these statutes already protect the privacy rights of individuals, it is unnecessary to read … of the human personality and that these international covenants need to be read into the 5 fundamental rights chapter of the Constitution. Also, according to them, the right to privacy should be evolved on a case to … execution. TV8 The Vatheeswaran v. State of Tamil Nadu, (1983) 2 SCC68 9. The right against custodial violence. Sheela Barse v. State of Maharashtra, (1983)

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 … 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.

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 … where an appeal lies. An appeal lay from the decree under Section 96 of the Code. When an appeal could be filed, ordinarily, an application

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 … where an appeal lies. An appeal lay from the decree under Section 96 of the Code. When an appeal could be filed, ordinarily, an application

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 … beneficial ownership of shares, is a circular within the meaning of Section 90, and, therefore, it must have the legal consequences contemplated by Section 90(2).

Datamatics Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2008)110ITD24(Mum.)

to assess the escaped income. Notice under Section 148 was issued to the assessee only on 27th Dec, 2000, and the assessee filed its revised returns within the time allowed by that notice and the assessments were … is no bar to allow deduction under two sections forming part of Chapter VI-A, in respect of same receipts.It was submitted, deduction under Section 80HHE … (India) Ltd. v. ITO (supra), the Hon'ble Supreme Court held : "when a notice under Section 148 of the IT Act, 1961, is issued, the proper course of action for the noticee is to file the return and if … filed the original return on 30th Dec, 1993 declaring income at Rs. 90,94,860. The return was accompanied by Tax Audit Report under Section 44AB in