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Smt. Mrudulaben B. Patel Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2003)80TTJ(Ahd.)390

in the case of Ashok Natverlal Patel v. CIT (1998) 61 TTJ (Ahd) 139 : (1998) 67 ITD 82 (Ahd). It was, accordingly, pleaded that the penalty under Section 271(1)(c) of the IT Act may be cancelled.The … The only dispute involved in this appeal is relating to penalty of Rs. 59,302 under Section 271(1)(c) of the IT Act. The rival contentions have been heard and record perused.2. The relevant facts in this case are that the

Farrukhabad GramIn Bank Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Agra

Subject : Direct Taxation

Reported in : (2006)103ITD207Agra

business." The learned CIT(A), Agra, in case of Farrukhabad Grameen Bank, Fathegarh in Appeal No. 54/CIT(A)-l/Ward-I/Farrukhabad/1999-2000 dt.29th Feb., 2000 (supra) for asst. yr. 1998-99 has held as under: In the present case, the long-term investments made for … Kannauj. In these Districts, the bank is working with the network of 82 branches.3.2 The objects of the bank are brought out in the assessment … authorities below have erred on facts and in law by holding that the deduction under Section 80P(2)(a)(i) of the IT Act, 1961 is not allowable in respect of the income of the bank-assessed as AOP deemed co-operative society. 2.

Snc-lavalin/Acres Inc. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2007)110TTJ(Delhi)13

the Reserve Bank of India (hereinafter referred to as RBI) granted permission vide sanction letter dt. 16 Aug., 2000 to open project office at New Delhi and site office at Chamera, Distt. Chamba (Himachal Pradesh), to execute … wholly owned subsidiary of the principal holding company SNC Lavalin Group Inc. The status of the appellant under the IT Act, 1961 is that of a non-resident. The appellant company together with JP Industries Ltd. was awarded a contract … from Reserve Bank of India. On application filed by the assessee under Section 6(6) of Foreign Exchange Management Act, 1999 (hereinafter referred to as FEMA),

All India Children Care and Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

to as "the AO") on 7th July, 1999.3. The AO issued notices under Section 143(2) and 142(1) of the IT Act dt. 18th Jan., 2000, along with a detailed enquiry letter for each year separately. In response to these … has two important aspects : Hon'ble Supreme Court in the matter of Sheo Nath Singh v. AAC (1971) 82 ITR 147 (SC) has held : "The words "reason to believe" suggest that the belief must be that

income Tax Officer Vs. Amd Export Corporation (Kandla)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

exemption under Section 10A and the partners of the firm had claimed the benefit under Section 80HHC of the IT Act. Thus, it was his argument that the exemption under Section 10A of the IT Act was not allowable

Koshy Vs. State of Kerala

Court : Kerala

Subject : Criminal

Acts : Information Technology Act, 2000 - Sections 65, 66, 66(1), 66(2) and 77B; ;Information Technology (Amendment) Act, 2008; ;Companies Act, 1956; ;Code of Criminal Procedure (CrPC) , 1973 - Sections 82, 83 and 438; ;Indian Penal Code (IPC) - Sections 419 and 420

Reported in : 2010(1)KLT945

by Annexure A First Information Report, are under Sections 65 and 66(1) and (2) of the Information Technology Act, 2000. After hearing all the counsel and the learned Additional Advocate General of the State of Punjab, it is … 2008 (4) KLT 98 : 2008 (4) KHC 70, proceedings under Sections 82 and 83 Cr.P.C. were taken against the accused and non bailable warrant … ORDERK.T. Sankaran, J.1. This is an application for anticipatory bail under Section 438 of the Code of Criminal Procedure, filed by Dr. K.A. Koshy and Dr. Serena, who are two

Jodhpur Chartered Accountants Vs. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Subject : MRTP

CIT, Jodhpur, dt. 17th January, 2000, whereby he rejected the applicant's application for registration under s. 12A of the IT Act, 1961.2. The facts, in brief, as ascertainable from the materials on record, are that the assessee is a … at large and also for the benefit of the profession. In (1971) 82 ITR 704 (SC) (supra) the Hon'ble Supreme Court has held that : … IT Act. He also observed that to fulfil the aforesaid requirement it must be intended to benefit a section of a public as distinguished from specified individuals and that the members of the applicant institution do not

Rakesh Kumar and ors. Vs. State

Court : Delhi

Subject : Criminal

Acts : Arms Act, 1959 - Sections 25 and 27; Criminal Law (Amendment) Act, 1913; Evidence Act, 1872 - Sections 3, 8, 10, 11(2), 27, 45, 63, 65, 65A, 65B, 65B(1), 65B(2), 65B(3), 65B(4), 65B(5), 106 and 145; Evidence (Amendment) Act, 2000; Sea Customs Act, 1878 - Sections 167; Information Technology Act, 2000 - Sections 2; Code of Criminal Procedure (CrPC) - Sections 82, 83, 161, 161(2), 162, 164, 313 and 342; Indian Penal Code (IPC) - Sections 34, 120A, 120B, 121A, 201, 302 and 364

Reported in : 183(2009)DLT658

deceased in the canal in pursuance of the said conspiracy. Additionally, a charge under Section 25 of Arms Act, 1959 was framed against accused Roshan Singh for being in unlawful possession of a firearm. A charge under

Haji N. Abdulla Vs. Income Tax Settlement Commission and ors.

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AE, 132, 148, 245C, 245C(1), 245D(1), 249 and 249(4)

Reported in : (2008)214CTR(Bom)471; 2009(235)ELT609(Bom); [2008]299ITR119(Bom); 2008(2)MhLj614

Feb., 2001 disclosing undisclosed income of Rs. 22,22,351. On 27th Feb., 2001 search operation under Section 132 of the IT Act had been carried out on the business and residential premises of the petitioner. On 27th Feb., 2003 the … Rule. Heard forthwith.The petitioner an individual has filed his returns of income for the 'asst. yrs. 1995-96 to 2000-01 with the ITO, Ward 2, Udupi. The petitioner also filed regular returns of income for the asst. yrs. … the block assessment order was passed determining the undisclosed income at Rs. 82,68,217. The petitioner has preferred an appeal before the CIT(A) against the block

NavIn Kumar Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)99TTJ(Asr.)267

Gumber, the assessee, attended the proceedings and on his request, the penalty proceedings were adjourned for 14th Jan., 2000. On 13th Jan., 2000, the assessee submitted written submissions, vide letter dt. 12th Jan., 2000, which was not … not justified in sustaining the penalty of Rs. 30,000 each imposed by the AO under Section 271D of the IT Act, 1961, for each of the above-mentioned assessment years.3. The facts of the cases are that during the course … Penalty imposed Penalty confirmed by Jt. CIT by CIT(A)Shri Navin Kumar 1995-96 82,000 30,000 1996-97 1,00,150 30,000Shri Ashu Bagla 1995-96 30,000 30,000 1996-97 45,000 30,000