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Discussion / Sample copy of Petition to I Tax Ombudsman
« Last post by sujittalukder on April 24, 2014, 07:56:51 pm »
Can someone provide a copy of petition filed before Income Tax ombudsman on refund matter.
Though no format is prescribed but some tradition is surely followed in drafting the petition for better presentation of the case.
I need the same for my own purpose and planning to approach the ombudsman.
Your help in this matter is highly solicited.

Sujit Talukder
RTI application is not tenable in respect of information available on website of public authority
Central Information Commission (CIC): CIC has held that, “Once information is made public it cannot be said to be held by or under the control of public authority in terms of section 2(j) of the RTI Act, because then the citizens have direct access to such information.” CIC was responding to an appeal wherein it was alleged that information rendered by CPIO, Staff Selection Commission, Karnataka-Kerala Region regarding recruitment of Assistant Grade III in General Depot, Technical and Account Cadres and Hindi posts (AG II and Typist) in FCI examination, 2012 was “incorrect and incomplete”. Earlier the appellant had approached the Staff Selection Commission seeking certain information (rank list, cut off marks, list of appointed candidates, marks secured by her in compute proficiency test etc.) in the said examinations. It was contended by the appellant that CPIO had denied providing some of the information on the ground that it was available on website. The applicant further submitted that it is her right to get the information from the public authority irrespective of the fact whether such information is available on the public domain or not. This contention of the applicant was rejected by the Commission which held that public authority has already made the said information public by placing it on their website. (Reshmi C.K. v. Staff Selection Commission, Karnataka-Kerala Region, Case No. CIC/SM/A/2013/000853¬SS, decided on April 21, 2014)
Discussion / Reopening- Non charging of interest
« Last post by rajul5234 on April 20, 2014, 01:05:35 am »
SCA 2679 / 2014. Dt. 15 /4 /14.

International Housing .Finance. - Reopening of scrutinised issue for non charging of interest not permissible- Beyond 4 yrs. from rear end.

R. K. Patel
Discussion / Reopening- c/f of Unbsorbed Depri.
« Last post by rajul5234 on April 19, 2014, 12:08:37 am »
SCA 15825 / 2012. Dt. 9/4/14. Ausom Enterprise. Gujarat High Court.

Held, Reopening within 4 years from end of relevant year not permissible for scrutinised issue

of c/f of unabsorbed depriciation beyond a period of 8 years.

R. K. Patel
Discussion / Re: Capital gain reinvested/delayed flat possession
« Last post by Packar on April 08, 2014, 04:07:27 pm »
I had sold my flat for Rs 50 lacs on 3-5-2012 by way of sale deed but prior to registering the sale deed I had agreed with the purchaser that I would re paint the flat and do all the repairs in the bathroom and WC and balcony before handing over the physical custody of the flat inspire of a concluded sale deed within six month.Hence I was busy in getting the said flat repaired as agreed the was a delay from my side in investing in capital bonds for a period of SIX MONTHS for Rs.50 lacs, which I should Have done it with in period of six month from the date of sale deed I.e receipt of consideration of Rs.50 lacs.I after doing the repairs in the flat to the satisfaction of the purchaser gave custody of the flat to the purchase after a period Seven months from the date of sale deed ,BUT I took a letter from the purchaser in my favour that flat has been repaired to his entire satisfaction and custody has been handed over to him.
I wish to know whether I can claim benefit of sec 54 EC.   Further  I fear that it may be dis allowed and I may have to pay tax.
I wish to have sone Tribunal,High Court or. Supreme Court judgements in this respect for which I may obliged and thank you for the same
Discussion / W.T. Valuation- Immoveable properties
« Last post by rajul5234 on April 04, 2014, 02:00:17 pm »
Tax Appeal 1153 / 2008. Dt. 26/3/14. H.H.M. jyotindrasinghji, Gujarat H.C.
Effect of Land Ceiling Act - Depletion in value to be considered.

Large size of property - Deduction in value for development and disability of size.

Sch. III - Applicable to pending set aside proceedings to WTO.
Discussion / Re: Employee contribution of PF and ESI
« Last post by camanojgupta on April 01, 2014, 09:11:54 pm »
agreed ketanji Good argument
Discussion / Re: Employee contribution of PF and ESI
« Last post by ketanvyas1975 on March 30, 2014, 04:15:55 pm »
well, I respectfully disagree with Prashant. You can claim something as business loss when the same is not explicitely dealt with in any of sections of the Income Tax Act falling under the head income from business/profession. Otherwise, the conditions or restrictions prescribed for a particular allowance will become otiose as in the situation where the assesse fails to meet with the prescribed condition or restriction, he will alternatively claim the same under other nomenclature i.e. business loss as suggested by you. This can not be permitted. Wherever, a specific provision is made for any specific allowance, the said allowance will be governed under that provision only and once disallowed under that section, deduction can not be permitted under general head of deduction. This is my understanding in the matter. The other members may correct me if I am wrong.
Discussion / Re: Copy of Proceeding sheet
« Last post by ketanvyas1975 on March 30, 2014, 04:07:27 pm »
Well, there is no explicit prohibition on furnishing copy of ordersheet. In fact, if an assesse wants to have proof of his appearance and having filed submissions, then he can surely demand copy of ordersheet and the A.O. is bound to give the same. Ordersheet is never any personal or inter-office document which can not be granted to the assesse. I have practically requested the same in several situations and also obtained the same. In any case, under RTI, you can always demand this.
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