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Orissa Consumers' Association and Anr. Vs. Orissa Electricity Regulato ...

Court : Orissa

Subject : Electricity

Acts : Electricity Act, 2003 - Sections 179, 181, 181(3) and 182; Orissa Electricity Regulatory Commission (Conduct of Business) Regulations, 2004 - Regulation 2; General Clauses Act, 1897 - Sections 23, 23(2) and 23(5); Information Technology Act, 2000 - Sections 2(1), 4 and 8; Orissa Electricity Regulatory Commission (Terms and Conditions for Determination of Tariff for Retail Sale of Electricity) Regulations, 2004 - Regulation 2

Reported in : AIR2005Ori11

on 10-6-2004 they came into force. He brought to our notice that Section 8 of the Information Technology Act, 2000 provides inter alia that where notification is published in the Official Gazette, then such requirement shall be deemed … and CESCO together with their annual revenue requirements for the year 2004-2005 were received by the Commission on 31-12-2003 and similarly tariff applications together with the annual revenue requirements for the year 2004-2005 from 'WESCO, NESCO and

Shamraj Moorjani Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Subject : Direct Taxation

Reported in : (2005)93TTJ(Hyd.)927

against separate but identical orders of the CIT(A)-II, Hyderabad, dt. 27th Oct., 2000, IT(SS)A No. 31/Hyd/2000 is filed by a partnership firm consisting of three … under Section 30(2) of the IT Act and rejecting the appeal as time-barred is an order passed under Section 31 and an appeal lies from that order to the Tribunal. It makes no difference whether the order of … had not paid the taxes as per the admitted income, by invoking the provisions of Section 249(4)(a) of the IT Act, 1961. The facts of the case are as follows.3. Shri Shamraj Moorjani, Shri Devraj Moorjani and Shri Vishnukumar

Garrick D'Silva Vs. Joint Commissioner Of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)105TTJ(Delhi)445

shares, was liable to tax as income from 'capital gains'. This sub-Clause (iii)(a) was deleted by the Finance Act, 2000 w.e.f. 1st April, 2001 and a new proviso to sub-Clause (iii) of Clause 2 of Section 17 was … option accepted earlier. The learned AM has expressed the view in para 31 of his order on the ground that there was no question before … included as perquisite for rent-free accommodation and furniture and Rs. 13,200 towards conveyance at the value prescribed under the IT Act r/w IT Rules. He further reiterated that the amount in fact is in the nature of deductions from

Shervani Industrial Syndicate Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

Reported in : (2006)99TTJ(All.)123

property assets" as per the agreement dt. 25th Nov., 1998). The said return was revised on 30th Nov., 2000 (hereinafter referred to as second return), to make an additional claim for expenditure relating to this year, but … memorandum of notes on clauses which reads as under : 'Clause 32 seeks to amend Section 55 of the IT Act relating to meaning of the expressions 'adjusted', 'cost of improvement' and 'cost of acquisition'. Under the existing provision … 15 forming part of the P&L a/c for the year ending on 31st March, 1999, which is already a part of the return filed under

Meghalaya Plywood Ltd. Vs. Commissioner of Income Tax

Court : Guwahati

Subject : Direct Taxation

No. 421/Gau/1998, which was dismissed by the common order dt. 25th Aug., 2000, according to the appellant, without hearing him and by ignoring his prayer … and 12, which read thus:7. The point urged by the learned Counsel for the appellant is that under Section 31 of the Assam Sales-tax Act the power of revision by the CIT can only be invoked if the … CIT, Shillong had the jurisdiction to pass the impugned order dt. 25th Sept., 1998 under Section 263 of the IT Act, 1961 and in dismissing the appellant's Misc. Case No. 6/Gau/2003 in ITA No. 421/Gau/1998 ?2. Both Mr. V.K.

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 … judgment and order, for all these appeals have arisen out of the common judgment and order, dated May 31, 2004 (see ), whereby as many as nine writ petitions were disposed of ; all these appeals have

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 … judgment and order, for all these appeals have arisen out of the common judgment and order, dated May 31, 2004 (see ), whereby as many as nine writ petitions were disposed of ; all these appeals have

Kalyani Sales Company and anr. Vs. Union of India (Uoi) and anr.

Court : Punjab and Haryana

Subject : Banking

Acts : Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 2, 3(1), 13(2), 13(4), 13(8), 13(10), 14, 17, 17(1), 17(2), 17(6), 17(7), 18A, 18(1), 19, 19(1), 19(2), 19(8), 19(25), 31, 34, 35, 37, 38(2), 40 and 40(1); Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - 1(4), 2, 3, 3(1), 13(2), 13(4), 17, 19, 19(1) and 31; Enforcement of Security Interest and Recovery of Debts Laws (Amendment) Act, 2004 - Sections 10, 12, 17 and 18; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2000; Information Technology Act, 2000 - Sections 2; Court Fees Act, 1870 - Sections 7; State Financial Corporation Act, 1951 - Sections 29 and 31; Industrial Disputes Act, 1947

Reported in : AIR2006P& H107; I(2006)BC1; (2006)142PLR1; [2006]70SCL177(Punj& Har)

Act postulates transfer of proceedings pending before the civil Court to the Debts Recovery Tribunal in terms of Section 31 of the RDB Act but the provisions of the Act do not contemplate transfer of any proceeding pending … statutory provisions would be helpful. These are:The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2000.2. Definitions.-(1) In this Act, unless the context otherwise requires,-(ha) 'debt' shall have the meaning assigned to it in

J.K. Chaturvedi Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2004)82TTJ(Ahd.)284

payments available in the paper books. He submitted that by end of 2000, assessee had made payment of tax more than Rs. 75 lacs. He … fit" include all the powers (except possibly the power of enhancement) which are conferred upon the AAC by Section 31 of the Act. Consequently, the Tribunal has authority under this section to direct the AAC or the ITO … appeals, Shri M.K. Patel, learned counsel for the assessee took us through Sections 249, 250 and 254 of the IT Act and contended that although the appellant was required to discharge the liability of agreed tax prior to institution

Assistant Commissioner of Income Vs. Fertilizer Traders [Alongwith

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

Reported in : (2004)83TTJ(All.)473

on facts in upholding the validity of the order dt. 4th Oct., 2000 that had been passed earlier by the Dy. CIT, Central Circle, Gorakhpur … fit" include all the powers (except possibly the power of enhancement) which are conferred on the AAC by Section 31." "In the present case, the subject-matter of the appeal before the Tribunal was the question as to what … are directed against different orders of the CIT(A)-I, Kanpur dt. 14th Aug., 2002 passed under Section 158BC/154 of the IT Act, 1961.3. In both the cases of the assessees, undisclosed income was computed and thereafter it was bifurcated in