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    [0] =>  ..... issuing any notice under section 148, the assessing officer shall (i) conduct any enquiry, if required, with the approval of specified authority, with respect to the 23 information which suggests that the income chargeable to tax has escaped assessment; (ii) provide an opportunity of being heard to the assessee, with the prior approval of specified authority ..... judgment passed by the hon ble high court of rajasthan in d.b. civil writ petition no.969 of 2022 dated 27.01.2022 7. vellore institute of technology vs. cbdt (madras hc) judgment passed by the hon ble high court of madras in w.p. no.15019/2021 dated 04.02.2022.8. tata  ..... proceedings. amended sections 147 to 149 and section 151 of the it act prescribe the procedure governing initiation of reassessment proceedings. however, for several reasons, the same gave rise to numerous litigations and the reopening were challenged inter alia, on the grounds such as (1) no valid reason to believe (2) no tangible/reliable material/information in  ..... 
    [1] =>  ..... forty-sixth amendment period. furthermore the provisions of the customs act and the tariff act are clear and unambiguous. any moveable articles, irrespective of what they may be or may contain would be goods as defined in section 2(22) of the customs act. it is true that what the appellants had wanted was technical advice or information technology. payment .....  was to be made for this intangible asset. but the moment the information or advice is put on a media, whether paper or diskettes or any other  ..... the form of books or computer disks or cassettes which contain information technology or ideas would necessarily be regarded as goods under the aforesaid provisions of the customs act. these items are moveable goods and would be covered by section 2(22)(e) of the customs act. the rate at which the customs duty is to be  ..... 
    [2] =>  ..... tackle with the new situation. various new developments leading to various different kinds of crimes unforeseen by our legislature come to immediate focus. information technology act, 2000 although was amended to include various kinds of cyber crimes and the punishments therefore, does not deal with all problems which are faced by the officers enforcing ..... uses its own interpretative principles to achieve a balance when parliament has not responded to the need to amend the statute having regard to the developments in the field of science.7. internet and other information technologies brought with them the issues which were not foreseen by law as for example, problems in determining  .....  copy of the returned documents. but this copy must be counter signed by the representative as well as the respondents.6. the act was enacted in the year 1948. information technology at that time far from being developed was unknown. constitution of india is a living organ. it had been interpreted differently having  ..... 
    [3] =>  ..... improvement of cities, towns and villages, or for both; 15. the constitutional provisions contained in part ixa of the constitution of india as inserted by constitution 74th amendment act, 1992 also need to be noted. article 243p contains the definitions. article 243p(e) defines municipality which is to the following effect: 243p(e) municipality means  ..... authority has become taxable. notice under section 142(1) was also enclosed for the above purpose.4. notices were also issued to different banks requiring different information. the appellant vide its letter dated 20.09.2005 replied the notice dated 29.08.2005 stating that it is a local authority and exempt from income ..... as contained in the explanation to section 10(20), vide p. kasilingam v. p.s.g. college of technology, air1995sc1395(para 19). it is also not possible to refer to the definitions in other acts, as the it act now specifically defines 'local authority'. it is well settled that in tax matters the literal rule of interpretation  ..... 
    [4] =>  .....  recover; taxing such income on accrual basis reduces the liquidity of the bank without generation of income.48. with a view to improve their viability, the it act has been amended by inserting section 43d to provide that such interest shall be charged to tax only in the year of receipt or the year in which it is credited .....  said provisions separately on the liability side of balance sheet, i.e., under the head 'current liabilities and provisions'. the purpose of the said deviation is to inform the user of the balance sheet the particulars concerning quantum and quality of the diminution in the value of investment and particulars of doubtful and sub-standard assets. similarly .....  short), while computing the profits and gains of the business under sections 28 to 43d of the it act? facts2. for the sake of convenience, we may refer to the facts in the case of southern technologies ltd. civil appeal no. 1337 of 2003.3. at the outset, it may be stated that categorization of assets into doubtful,  ..... 
    [5] =>  .....  way of appeal, reference or revision [or by a court in any proceeding under any other law][the portion bracketed and underlined above is inserted aby the direct tax laws (amendment) act, 1987 with effect from 1.4.1989.](2) the provisions of sub-section (1) shall not apply in any case where any such assessment, reassessment or recomputation as is  .....  of limitation for such assessment or reassessment has expired at the time it is proposed to be reopened. in sub-section (1) of section 150, by direct tax laws (amendment) act, 1987 with effect from 1.4.1989, the words 'or by a court in any proceeding under any other law' were inserted which are shown in bracket with underline in ..... not leviable but tax was leviable on interest earned on the amount awarded on year to year basis.4. the appellant through counsel sent a letter dated 17.9.1993 informing the ito that he had received interest amount of rs.76,84,829/- and interest accrued from year to year was assessable in each year. year-wise break up  ..... 
    [6] =>  ..... , the aadhaar (targeted delivery of financial and other subsidies, benefits and services) act, 2016, the census act, 1948, the collection of statistics act, 2008, the juvenile justice (care and 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 a .....  this effect, and must thereupon issue the birth certificate, unless there is a court direction to the contrary 150. 86 while considering the constitutional validity of the constitution (ninety-ninth amendment) act, 2014 which enunciated an institutional process for the appointment of judges, the concurring judgment of justice madan b lokur in supreme court advocates on record association v union of india151 ..... 
    [7] =>  .....  right, property or information is in india (iii) to amend section 9(1)(vi) to clarify that the term process includes and shall be deemed to have always included transmission by satellite (including up-linking, amplification, conversion for down-linking of any signal), cable, optic fibre or by any other similar technology, whether or not such ..... of an assignment or of a license would prime facie be an infringement of the copyright and invite the consequences provided for under the act. similarly, the act of taking copies or act of adaptation will not be an infringement only if it is done by a lawful possessor of a copy of the computer programme. .....  acquirer, the copyright owner s rights would be easily infringed by mere reproduction thereof. this is also recognised in section 65a of the copyright act which punishes the circumvention of technological protection measures, such as encryption codes, product keys etc. designed to ensure that the first acquirer s copy is made unusable. thus, once ..... 
    [8] =>  ..... , notification of the ministry of electronics & information technology no.2021 g.s.r. 139(e) (25/02/2021), accessible at: https://www.meity.gov.in/writereaddata/files/intermediary_guidelines_and_digital_ media_ethics_code_rules-2021.pdf. [129]. of the gnctd act which came into force on 27.04.2021117. the amendments are: a. the term government referred to .....  of intermediaries like facebook squarely fell within the exclusive authority of union of india; in exercise of which the parliament had enacted the information technology act, 2000 ( the it act ). not only that, the subject of law and order in the nct of delhi was stated to fall within the exclusive domain of ..... like facebook falls within the exclusive authority of the union of india and in exercise of this power to regulate communications , parliament has enacted the information technology act, 2000. further, the subject of law and order in the national capital territory of delhi also falls within the exclusive domain of the union ..... 
    [9] =>  .....  of which have been quoted above. it is to be seen if the provisions of the trust deed particularly cl. 39 as amended fall within the ambit of the proviso trust was created before the commencement of the it act, 1961 which came into force on 1st april, 1962 and cl. 39 of the trust deed as it stood at that time did .....  cl. 39 of the trust deed was amended by the trustees. sec. 13 of the it act was substituted by new section by the finance act 1970, w.e.f. 1st april, 1971. it is not necessary for us to quote in extenso the objects and reasons for substituting this new s. 13 .....  the revenue.4. we may refer to the relevant provisions of the it act and the wt act.sec. 13 provides for exigencies when the provisions of s. 11 would not be applicable. sec. 13 was amended by finance act, 1970, w.e.f. 1st april, 1971. it is stated that the bill amending s. 13 was introduced on 14th march, 1971, the date on which ..... 
    [10] =>  ..... and hence, it cannot present a petition for winding up of the company in the capacity of a contributory. 43. toprak enerji sanayi a.s. v. sale tilney technology plc, (1994) 3 all er 483 was a case of substitution of party as plaintiff in the place of a foreign company ceasing to exist during the course  ..... be said to be a contributory would, in our judgment, result in re-writing of the provision. a court of law cannot adopt a construction which would result in amendment of a statute. the contention of the learned counsel for severn trent, therefore, must be rejected. 60. a decision of this court in m/s world wide agencies ..... national bank of greece & athens, south asia v. metliss, (1957) 3 all er 608 : (1957) 3 wlr 1056 : 1958 ac 509 is also distinguishable. there, the greek act governing amalgamation of banking companies provided that a new company absorbing another company by amalgamation would become 'universal successor' to the rights and liabilities in general of the amalgamated companies ..... 
    [11] =>  ..... to (6) were added in section 60 of pota entrusting an additional function to the review committees. the said ordinance was replaced by the prevention of terrorism (amendment) act 2003 (act 4 of 2004) which inserted sub-sections (4) to (6) as also further sub-section (7) in section 60 with retrospective effect from 27-10-2003 ..... (supra) provided one of the occasions in which separation of powers was invoked. in response to this judgment, the parliament passed the election laws (amendment) act, 40 of 1975. this act, inter alia, provided that services rendered by government servants shall not be deemed to be in furtherance of the candidate's election. shortly thereafter,  ..... produce any document. in addition, it can requisition any public record pursuant to the code of civil procedure, 1908.31. despite its access to the relevant information, it is not a court and could be more easily swayed by political considerations. owing allegiance to the executive, the review committee could be tempted to  ..... 
    [12] =>  .....  permission of the state government, with-- (i) the provisions of any contract, agreement or requisition whether made before or after the commencement of the indian electricity (amendment) act, 1959, for the supply (other than the resumption of a supply) or an increase in the supply of energy to any person, or (ii) any requisition .....  general purpose and the mischief at which it is aimed with the note in mind. the italicised words accurately show the relationship of this component to the informed interpretation rule. earlier inconsistent dicta, a selection of which are now considered, must be treated as erroneous.121. in interpretation of statutes, fourth edition, by ..... they were justified for meeting the requirements of best and tpc (d), stating:based on the above analysis, the commission is satisfied with the data and information submitted by best and tpc substantiating the requirements of regulation 24 of the merc (terms and conditions of tariff) regulations, 2005 42. in conclusion the  ..... 
    [13] =>  ..... amended by act no. 14 of 2002 reads as follows:25. prohibition of employment of women and young persons during night: no woman, or a young person, shall be required or allowed to work whether as an employee or otherwise in any establishment during nights.provided that the state government may, by notification exempt any establishment of information technology or information technology ..... of women and young persons in a shop or commercial establishment during night, the proviso enables the state government to exempt any establishment of information technology from the provisions of the section subject to the condition that the establishment provides facility for transportation and security to the woman employees.27. ..... if persons in a position of management are also intended to be penalized then that will require an amendment to the act, in particular section 3(1)(h) thereof. the court cannot amend an act of the legislature, and cannot fill up a casus omissus.35. however, i am not expressing  ..... 
    [14] =>  ..... the chief minister of haryana drew the attention of the chief justice of the punjab and haryana high court to the newly introduced section 16(1a), vide (amendment) act 62 of 2002, and stated that since the post of the president of the state commission was vacant at the moment, an hon'ble sitting judge of  ..... , however, postponed a decision, as the seniormost judge of the collegium was out of station. by a confidential communication dated 27- 8-2003, the chief justice informed the chief minister that the collegium of the high court had met and considered the names of several persons, and unanimously decided to recommend justice r.c. kathuria  .....  pointed out that 'all the materials in the possession of one who consults must be unreservedly placed before the consultee' and further 'a reasonable opportunity for getting information, taking other steps and getting prepared for tendering effective and meaningful advice must be given to him' and 'the consultant in turn must take the matter seriously  ..... 
    [15] =>  ..... / halbi tribe, as per the constitution (scheduled tribes) order, (1950) read with part - ix of the second schedule to the scheduled castes, scheduled tribes order (amendment) act (1976) has been declared a scheduled tribe in the state of maharashtra and has appeared at sr. no. 19 in the schedule. the members of the caste known  ..... all the backward class officer/ employee's validity certificate can be attached to their service book.in this matter all office head, hq controlling officer are hereby informed that they have to look into the matter specifically and take action so early and submit the report to this office immediately.backward class officer/ employees cannot ..... prasad agarwal (d) by lrs. and anr. v. b.d. agarwal and ors. : air2003sc2686 , union of india v. pramod gupta : air2005sc3708 and national institute of technology and ors. v. niraj kumar singh : air2007sc1875 ]25. so far as the second principle, noticed by us, is concerned, there is no dearth of authority.fraud vitiates all ..... 
    [16] =>  .....  court considered various safeguards and remedies available to the aggrieved party. in paragraph 30 of the decision, it was inter alia observed;furthermore, section 30, after amendment by the amendment act, 2000, gives a right to any person aggrieved by an order of the recovery officer, to prefer an appeal to the tribunal. thus now an appellate forum  ..... amount of 75% of the purchase money i.e. rs. 9,39,00,000/- by a bank draft. on december 13, 2004, the receiver lodged a first information report (fir) and filed an affidavit before drt complaining that the agent of the company had forcibly dispossessed him by using criminal force. on december 15, 2004, the company moved an ..... copy of this order be given dasti to all the parties. a copy of this order be also sent to the recovery officer, drt chandigarh for necessary action and information. rc file be also sent immediately back to the drt chandigarh by special messenger along with copy of this order. file be consigned to records.9. the company,  ..... 
    [17] =>  ..... records in hansard (implicitly if not expressly) that the government was content for a legal onus to be on the defendant when it drafted the road traffic act 1956. an amendment to the bill was suggested in the lords 'which puts upon the accused the onus of showing that he had no intention of driving or attempting to drive ..... searched before a gazetted officer. exhibit pa shows that option to search was given after the recovery was made since it is stated therein:after recovery the custom officer informed his senior officer and was asked whether i would like to present myself for personal search before a magistrate or a gazetted officer160. the said document, therefore,  ..... kg. 460 grams was recovered from the accused (1.460 kgs.). this recovery was made by inspector kulwant singh and k.k. gupta supdt. customs and i was informed of this recovery. samples and remaining bulk were handed over to me by kulwant singh, inspector bearing seal no.122 of the customs divn. amritsar. there is no malkhana ..... 
    [18] =>  ..... are not available for the non-compliance of the notice issued by the commissioner under section . 93 of the act to call for certain information. therefore, clause (e) of sub-section (1) of section 71 is proposed to be amended.to protect the interest of the consumer, it is being proposed to make it mandatory to issue bill or  ..... st 5b and before form st 6, the following form st 5c shall be inserted. (c) statement of objects and reasons for enacting act no. 7 of 2002: a. amendment in the rajasthan sales tax act, 1994: a dealer applying for provisional and voluntary registration is required to make payment of fee of rs. 100/-. with the use  ..... 93 the commissioner can ask for submission of specific information from dealers but not from other persons. for effective enforcement of the provisions of the act, it is proposed to include words `any person' in the aforesaid sub-section.(emphasis supplied)(d) provisions of section 78(5) after its amendment by act no. 7 of 2002: section 78. establishment of ..... 
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