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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

getting the sanction from CIT, Meerut, 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 prior to proceeding under Section 148 … the statement of Shri Mahadeo Sahi which was recorded under Section 131 when no proceeding was pending under the IT Act in the case of the appellant. 9. On the facts and in the circumstances of the case, the … 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)

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)

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

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

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)

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

Copyright Act ("DMCA") whereby the liability of the defendants shall be exempted by operation of Section 79 of IT Act, 2000. g) The agreements or the assignments which are placed on record by the plaintiff are defective. The said … 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

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.)

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 … CBDT granted the Centre approval for the purposes of Clause (ii) of Sub-section (1) of Section 35 of the IT Act, 1961, on 6th April, 1970 (S.O. 1416). The Department of Company Affairs, Government of India, granted licence under

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

Court : Delhi

Subject : Land Acquisition

referred to as “the Trust”) under Section 12A(a) of the Income Tax Act, 1961 (hereinafter referred to as “the IT Act”), Ex. MW-was a communication from the Income Tax Authorities, granting approval to the Trust under Section 10(23)(C)(via) of … a statement, showing receipts, expenditure, capital 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 was cross examined twice. During the … evidence of M.K. Kaushik, Manager (Personnel) as MW-1. In his affidavit-in-evidence, dated 22nd February, 2003, MW-1 deposed that the petitioner-Hospital was a non-profit making organization,