I got a lot of pop-ups when I was trying to navigate the site and found it pretty annoying to keep closing them. Visit Zooqle. YTS is famous for its library of high definition movies that you can download at fast speeds.
The reason why the popular and well-known site ranks low on this list is that its content is quite limited. The current yts. Visit YTS. EZTV is widely known as the top torrent site for TV shows with an enormous selection, clean and ad-free interface, and range of resolution options.
I advise you against downloading copyrighted content on EZTV or any other torrent site — the activity is illegal in most jurisdictions and can get you in serious legal trouble. However, the selection has more older shows than newer releases. Visit EZTV. TorLock is a solid option for first-time torrent users as you can guarantee all files are genuine.
TorLock is well-established, still using a. The homepage has the most popular torrents in each category — these are usually recent torrents and as such, likely to be under copyright and illegal to download. The specifications for each file, including size, seeders, and upload date, are found listed next to the title.
This makes it simple to find a recent torrent that results in a fast download. You need to install a reliable torrent client to download your torrent. It communicates, sends, and receives the files you want to download with other peers of the same torrent. Next, navigate to a torrent site and download your chosen file.
Usenet — a common alternative to torrenting — stores all files on its centralized servers instead of relying on peer-to-peer file sharing.
While it provides a faster and more private way of downloading content than most torrent sites, Usenet is only available through a paid subscription and using it to obtain copyrighted material is still illegal. Through malicious pop-ups, fake links, and infected downloads, hackers can take your files hostage and steal your sensitive information. No matter which torrenting site you use, you risk infecting your device unless you secure your connection with a quality VPN that also blocks malicious links.
You could be directed to a malicious website designed to attack your device with viruses or malware. Torrenting can also expose you to the prying eyes of your ISP, which can report your activities to the copyright holder or law enforcement.
Since downloading copyrighted content is illegal in many countries, the resulting criminal or civil investigations can lead to fines or a prison term. If you spend time on internet message boards such as 8chan or Reddit, you may come across invitations to private torrenting communities.
The privacy risks associated with torrenting extend beyond law enforcement. When you torrent without using a VPN to mask your true identity , your real IP address is exposed, which creates a massive lapse in privacy and personal safety.
Torrent securely with ExpressVPN. Watch out for fake torrent sites. Multiple windows, demands for registration, and strange-looking URLs are telling signs of malicious sites. Copycat sites often spring up to replace legitimate torrenting sites when they shut down and can also expose you to malware. Check the history of an uploader to see if they upload quality and highly-seeded torrents.
I avoid new uploaders and download verified torrents only — unverified torrents can easily plant malware on your device. To increase your chance of getting a legitimate torrent, look for a higher seeder-to-leecher ratio. It also helps to read comments on torrent pages to avoid potentially dangerous downloads.
Be aware that your antivirus software could trigger a false-positive, even if the files are harmless. These are a red flag for malicious processes. Download a secure VPN and a reputable anti-malware scanner to keep your personal information and device safe when torrenting.
You can also get a quality standalone ad-blocking service before you visit torrent sites. Remember: even unintentional downloads of copyrighted materials can get you in legal trouble. Here are a few torrenting sites you should avoid at all costs:. The only way to torrent safely is through a top-tier VPN service. A VPN reroutes your internet connection through a different IP address , anonymizing your online activity.
Quick Tip: Torrenting ebook and audiobook files is just as illegal as downloading films and shows. I tested over 30 VPNs, and ExpressVPN is one of my top picks as it gets you high torrenting speeds and lets you download files anonymously. If you want to test it yourself, you can try ExpressVPN for torrenting on your own device. ExpressVPN had consistently fast torrent download speeds. Together with my team, we tested over 30 ExpressVPN servers across the globe and never experienced a speed decline below 25Mbps.
This is fast enough to watch Netflix in HD and download torrents quickly. LalitKumar Bardia ITR 63 Bom HC wherein the court held that t hough the assessee has taken part in the assessment proceedings, waiver will not confer jurisdiction on Assessing Officer.
Irregular exercise of jurisdiction and absence of jurisdiction is explained. Additional ground on jurisdiction was admitted- Assessment order passed without authority of law was held to be bad in law.
Tata Sons Ltd. This is not a mere technicality but a question of jurisdiction. Rectification proceedings initiated and dropped. Westun Outdoor Interactive P Ltd vs. The remedy the against lay with the dept. Jamila Ansari vs. Section reopening for rectifying sections mistakes are invalid. The jurisdiction under sections b and are different but in cases where they seem to overlap, the ITO may choose one in preference to the other and once he has done so, he should not give it up at a later stage and have recourse to the other.
When proceedings under section were pending on the same issue and not concluded , parallel proceedings under section initiated by the Assessing Officer are invalid ab inito , especially when except the return and its enclosures , no other material or information was in the possession of the assessing Officer.
Honda Siel Power Products Ltd. Reopening based on Valuation Report. Prakash Chand vs. Girdhar Gopal Gulati vs. Where apart from the valuation report which was relied upon by the ITO there was no material before him to come to the prima facie conclusion that the assessee had received the higher consideration than what had been stated in the sale deed, reassessment would not be justified. Reopening of the assessment — based on the opinion given by the District Valuation Officer — opinion of the DVO per se is not an information for the purposes of reopening assessment under section of the Income-tax Act, — Held that: —.
The Assessing Officer has to apply his mind to the information, if any, collected and must form a belief thereon- Department was not entitled to reopen the assessment. Reassessment jurisdiction is available for benefit of revenue only :. Assessee cannot raise fresh independent claims on Reopening :.
Since the proceedings under section are for the benefit of the revenue and in the assessee, and are aimed at gathering the escaped income of the revenue and an assessee and are aimed at gathering the escaped income of an assessee the same cannot be allowed to be converted as revisional or review proceedings at the instance of the assessee, thereby making the machinery workable.
Proceeding under section are for the benefit of the revenue and not the assessee and hence the assessee cannot form the be permitted to convert the reassessment proceedings as his appeal or revision in disguise and seek relief in respect of items earlier rejected, or claim relief inrespect of items not claimed in the original assessment proceedings unless relatable to the escaped income and reagitate concluded matters.
Allowance of such a claim in respect of escaped assessment in the case of reassessment has to be limited to the extent to which they reduce the income to that originally assessed. Income for the purpose of reassessment cannot be reduced beyond the income originally assessed. Sudhakar S. Shanbhag V. Tamil Nadu Minerals Ltd. Authorities below were justified in not accepting the return filed in response to notice under section declaring income lower than shown in the original return.
Assessee cannot raise fresh independent claims having effect of reducing income already declared. Followed CIT v. Reassessment is to benefit the revenue. Claim for deduction cannot be made in reassessment proceedings. When intimation under section 1 is issued. CIT V. Zuari Estate Development and Investment Co. Supra and the same would continue to apply and be binding upon us. Thus, even in cases where no assessment order is passed and assessment is completed by Intimation under Section 1 of the Act, the sine qua non to issue a reopening notice is reason to believe that income chargeable to tax has escaped assessment.
In the above view, it is open for the petitioner to challenge a notice issued under Section of the Act as being without jurisdiction for absence of reason to believe even in case where the Assessment has been completed earlier by Intimation under Section 1 of the Act. Aipta Marketing P. Trib ]. E — [ TTJ Mum ]. For purpose of reopening of assessment under section , Assessing Officer must form and record reason before issuance of notice under section The reasons so recorded should be clear and unambiguous and must not be vague.
There can not be any reopening of assessment merely on the basis of information received without application of mind to the information and forming opinion thereof. Akshar Builders and Development v. If the assessee claims the facts recorded in the reasons are not correct, the order on objection must deal with them. Otherwise an adverse inference can be drawn against the Revenue. Ankita A. Choksey v. The AO cannot reopen on the basis of info received from DIT Investigation that a particular entity has entered into suspicious transactions without linking it to the assessee having indulged in activity which could give rise to reason to believe that income has escaped assessment.
Such reopening amounts to a fishing inquiry. Audco India Ltd. KEY Components P. Section : limitation prescribed. The apex court further held that the appellate authority may incidentally find that the income belongs to another year, but that is not a finding necessary for the disposal of an appeal in respect of the assessment year in question.
Thus, s. There was no finding that the amount of Rs. Consequently, reopening of the assessments by invoking the provisions of section of the Act could not be sustained. Once it was held that section of the Act was not applicable, then the reopening of the assessment beyond the period of six years from the end of the relevant assessment year would be time barred.
Such a proceedings can be initiated only within the period of limitation prescribed therefore as contained in s. It brings within its ambit only such cases where reopening of the proceedings may be necessary to comply with an order of the higher authority. For the said purpose, the records of the proceedings must be before the appropriate authority. It must examine the records of the proceedings. If there is no proceeding before it or if the assessment year in question is also not a matter which would fall for consideration before the higher authority, s.
Sec r. The building was to be completed within 21 months AY Y The Assessing Officer had assessed the capital gain in A. On appeal challengening the reopening of assessment the Tribunal Held:. Section 1 is an exception which brings within its ambit only such cases where reopening of the proceedings may be necessary to comply with an order of the higher authority. According to the Assessing Officer because of giving effect to the order made by the CIT A , will result in to escapement of income.
The court held that section did not apply. As there was no failure on the part of assessee to disclose fully and truly all material facts , reassessment is clearly time barred. Observation of Tribunal in AY.
In appeal for the assessment year held that if at all the issue of capital gains arises, it shall arise in A. Finding given by Tribunal could not enable Assessing Officer to extend period of limitation-Order barred by limitation :. Emgeeyar Pictures P. Rajalakshmi vs. Section does not enable or require an appellate authority to give any directions for reopening of assessment, but it deals with a situation in which a reassessment is to be initiated to give effect to finding or direction of appellate authority or Court.
Reassessment-Notice issued beyond six years from the end of relevant AY. In the present case since, as on Intec Corporation v. The revenue relying upon his statement, issued impugned notice dated under section seeking to initiate reassessment proceedings for assessment year , on the suspicion that the, income of the assessee had escaped assessment.
The assessee contended that the limitation for re-assessment for assessment year had expired on and therefore, re-assessment was barred by limitation. The Assessing Officer contended that the proceedings were initiated within the extended period of 16 years from the end of the relevant assessment year by relying on section 1 c , introduced by the Finance Act, , with effect from On writ allowing the petition the Court held that ; reassessment for could not be reopened beyond in terms of provisions of section as applicable at the relevant time.
The assessee return for assessment year became barred by limitation on The question of revival of the period of limitation for reopening assessment for assessment year by taking recourse to the subsequent amendment made in section in the year , i.
Sharma v. Brahm Datt v. Section — Time Limits for Reassessment. Finance Act — Limits in both the above cases has been reduced by 3 months — Reduced to 9 months and 21 months respectively. Summary of Key legal principles culled out from various decisions :. By virtue of Article of the Constitution of India, the judgments pronounced by the Supreme Court have the force of law and are binding on all the Courts in India.
However the ratio of the above decisions has to be read in context of the fact before it as held in CIT vs. Sun Engineering Works p. Excellent,Exaustive and very informative article. You have done very hard work. Believe me,this will be like a complete guide on the subject for all professional. Well done. Keep it up. Pl clarify? I need to read the SC judgment , and understand in what context the decision or finding is arrived.
Recorded reasons indicates that said share were sold in AY , whereas i sold the same in AY The means that notice was wrongly issued for the matter pertaining to subsequent year. Is this valid. And whether AO can issue the notice for AY based on the same material facts.
Sir received notice under section for A. In reasons it is mentioned that as per information from dit I have a trading liability of rs. But actually the same amount was my receivable from nsel which I did not received till date except a meagre amount of approx. I have confirmation report from brokers. How to deal with such notice and can AO reopen on such wrong information. AO had issued to our client, but the time for issuing was still there, so the was dropped by AO as he was at fault.
Now AO has again issued for same reasons as period for is over. Is the issued second time for same reasons valid? Ao can not issue the fresh notice under section Matter has already been came in to his knowledge when he was making the assessment originally.
He has already raised the issue and presumably considered the same while making original assessment. No new material has came in his file after assessment. Now it is only a change of opinion , and which is not allowed in Income Tax Act.
Any case laws to support that AO can do reassessment based on the material he already had during original assessment. Para 3. Need help about the source of the stipulation. My question is — 1 Can I Claim before CIT A , that actually there is no capital gain on sale of land as said agri land is not capital asset?
Yes you can file an application for rectification. Now the assessee is before the ITAT. In the case of Jute Corporation of India Ltd. T AIR the Supreme Court, while dealing with the powers of the Appellate Assistant Commissioner, observed that an appellate authority has all the powers which the original authority may have in deciding the question before it subject to the restrictions or limitations, if any, prescribed by the statutory provisions.
In the absence of any statutory provision, the appellate authority is vested with all the plenary powers which the subordinate authority may have in the matter. There is no good reason to justify curtailment of the power of the Appellate Assistant Commissioner in entertaining an additional ground raised by the assessee in seeking modification of the order of assessment passed by the Income-tax Officer.
The power of the Tribunal in dealing with appeals is thus expressed in the widest possible terms. The purpose of the assessment proceedings before the taxing authorities is to assess correctly the tax liability of an assessee in accordance with law. If, for example, as a result of a judicial decision given while the appeal is pending before the Tribunal, it is found that a non-taxable item is taxed or a permissible deduction is denied, we do not see any reason why the assessee should be prevented from raising that question before the tribunal for the first time, so long as the relevant facts are on record in respect of that item.
We do not see any reason to restrict the power of the Tribunal under Section only to decide the grounds which arise from the order of the Commissioner of Income-tax Appeals. Cannot he ask for reason to believe without filing ITR? The AO is obliged to give the recorded reasons only after the return of income is filed and not before.
Dear Michel Gonsalves, Thanks for your reply dated 9th September. Yes that consequence will follow. All statutory obligations arising from the issue of the section notice will have to be complied with. This is not a hypothetical question. I had an experience at hand. Yes in my opinion it is mandatory on the part of AO to provide proof of dispatch of notice. AO will be bound to supply the information.
My client has received a notice for reassessment. The ward on the notice indicates that it has been sent by an ACIT. However the ward on the envelope is that of an ITO. Is this notice valid? Of valid, whom do i write to provide me the reasons for reopening the assessment. The notice issued is a valid notice. The internal jurisdictional change in the same income tax office will not invalidate the notice. The assessee should ask copy of reasons recorded from the notice issuing authority.
This type of informative articles are very useful to all Tax professionals and other professionals particularly from the grassroots where proper guidance is not available. Where 2 and 1 notices issued , inquiry conducted , submissions made.
Please tell me service of notice on the mail by income tax department. Is this proper service of notice to the assessee bt the income tax department. We have received a section notice for the assessment year We have not filled any return for the said year. Can I ask for drop of assessment as time barred.
Pls guide. As per the decision of JKN driveshart SC the first duty of the assessee is to file return of income after receipt of Thereafter you can raise the grounds of objections whatever you wish after obtaining copy of reasons recorded. Any article written should be appreciated since the Author had taken some pains to write article solely propelled by academic interest.
However suggestions made in replay column by various authors be considered and incorporated so that it will be more useful.
Articles on Section always discuss on reassessment and reopening of assessment. Why the original asseessment under this section is being ignored? In that context, he has cited one of the latest in the long line of court decisions; that is, CIT v. Your email address will not be published. Save my name, email, and website in this browser for the next time I comment. Notify me of follow-up comments by email. Notify me of new posts by email. The law is updated as of July Link to download this article in pdf format is at the bottom.
Can The Amendment To S. March 5, at pm. Ajay Singh says:. January 7, at pm. Dr Rajesh Mehara says:. Sonick Reddy says:. September 7, at am. Isani Varis V. August 16, at am.
August 8, at pm. Sandeep Desai says:. July 6, at am. Madan Mohan gk says:. December 27, at pm. April 8, at pm. Madan Mohan Gk says:. April 7, at pm. Riya says:. July 16, at pm. Abhishek Kanjilal says:. May 4, at pm. Piyush bajaj says:. April 15, at am. May 19, at pm. July 1, at pm. Rajesh sharma says:. January 27, at pm. Anil Chadha fca says:. January 12, at pm.
CA Dipesh Sorathiya says:. January 11, at pm. Mahendra Agarwaala says:. September 26, at pm. Suresh Goyal, CA says:. September 15, at am. Micheal Gonsalves says:. September 15, at pm. Radhakrishnan KV says:. September 9, at pm.
Radhakrishnan K. September 17, at am. Michael Gonsalves says:. September 18, at am. September 8, at pm. Nilesh Kumar says:. June 16, at pm. Vivek says:. April 26, at pm. Chandresh S. Jatania says:. April 12, at pm. Jagadeeshwar says:. January 13, at pm. December 13, at am. CA sn Puranik says:. October 7, at pm. CA sanjay Kumar Bindal says:. August 27, at pm. Sunny Arora says:.
August 23, at pm. Devanathan says:. November 3, at am. November 1, at pm. November 1, at am. Leave a Reply Cancel reply Your email address will not be published. Leave this field empty. Cleaned up image via photoshop. Topics: 8-track, 8track, cassette tapes, 60s, s, magazine ads, advertisement, 60s music. This short was released theatrically on May 21, and featured "streamlined marvels on wheels.
Part one of two examines the early years pre-funk of JB , and also many examples of his experiments in blues and rhythm and blues over the years, featuring cuts from several out of print cds. Git on up and rock with us! Having just recently picked up a vinyl copy of the sixth and final record with the original lineup of the band Bad Company , I knew it was time to devote a whole episode to this band I'm fond of.
Since I forgot to mention him in the show, a big shout out goes to Mel Collins , who played wind instruments on all of their records and was really the fifth member in a way.
Released in early , it features the band's original line-up as a trio guitar, bass, drums. It was recorded in a garage with a single stereo microphone. Summer's almost over. So here is a mix of oldies. Some are familiar, some are obscure, some are cuts not often heard and a few are songs I loved as a kid growing up in Cleveland. So enjoy this mix while the weather is still warm. Commentary by Duke Ellington Traces lesser streams of American music such as the hoedown, square dance, and hillbilly song.
A close relation, folk music, is discussed and performed by Peter, Paul, and Mary Summary Traces the development of popular music or jazz in American history and life. Presents pictures and reproduced music that show the African and European roots in New Orleans jazz and gospel. Topics: 16mm Film, Series: American music, from folk to jazz and pop. Source: Lasergraphics ScanStation. Join Us this month as the Hellbilly Exdpress becomes the Freedom Train from coast to coast to around the world Hellbilly Express is the second Music show at www.
I found this tape on a 7" reel in a thrift shop 20 years ago. Great Music!! Station Director at the time was Bill Holley, Topics: Country Radio, Garage-punk band from Moscow. Founded in The idea was just to play raw punk and rock-n-roll as we all heard on New York Dolls early demos. Andrey worked in music mag and played bass in friendly heavy metal band.
And suddenly understood - he's got something to say. Each song is a true story about streets, girls, drugs and so on. Some of gigs they can hardly remember. In the band recorded 1-st LP Mob Rubout Mob Town Credits Country Life "Autumn Lake" Bron-Yr-Aur - Rock and Roll - Black Dog - Since I've Been Loving You - No Quarter - Topics: Blues, Chicago, Rock.
All I need to say is: Turn It Up! This set is designed to play loud. Plus -they are delightful and fun to party to. It's a fun country hootenanny celebrating over 19 female grass roots vocalists from several eras.
Join us for a rollicking hour of old-time and slightly more modern country styles with topics ranging from the secular to the sacred.
The full list of artists is included in the topics section for this page. Enjoy these picks from over 35 years of collecting. If you enjoy vintage country music, check out these other episodes where I play exclusively older country stuff: Turning the Tables , As it says on the poster, a collection of my favorite tracks culled from the four-cd set Nuggets II. All of the groups are included in the metadata for this page and so should hopefully draw in some folks who like this kinda thing.
Get set for a swingin' party set! A classic single from And something that has been on my mind lately Think flairs are cool? Love platform shoes? Then you might be a fan of the s. If so, then tune in to the Autopsy Report Super Seventies Special, with super groovy tunes, factoids and triv from the most far out decade since the sixties.
Can ya dig it? Tune in Man Topics: extreme metal, classic rock, unsigned bands, record labels, podcast radio show. Video of the Phonocaptors song "Right Now" from their release "call it what you want" on Pro-Vel Records favorite favorite favorite favorite favorite 1 reviews Topics: music video, rock and roll, rock. It was an underground magazine designed to promote local Sure, this genre is easy to find on Mixcloud under the category of Northern Soul, but the music has rarely been heard on one of our cloudcasts — until now, that is.
We start off the show with the hardest working man in show business, the king of soul, Mr. The Concert for Bangladesh or Bangla Desh, as the country was originally spelled was the collective name for two benefit concerts organised by former Beatles lead guitarist George Harrison and Indian sitar master Ravi Shankar. The shows were organised to raise international awareness and fund relief efforts for refugees from East Pakistan now Click link at top for set lists.
Yes, Grimm is spelled with 1 "m". Send tunes for airplay and requests to Dolly Rebecca Parton born January 19, is an American singer-songwriter, actress, author, businesswoman, and humanitarian, known primarily for her work in country music. Parton is the most honored female country performer of all time.
Achieving 25 RIAA certified gold, platinum, and multi-platinum awards, she has had 25 songs reach No. Theater of Pain Dead Man's Hate Rains of Death Rot of Ages The Final Furnace When the Guillotine Falls War Machine Prometheus Unbound Users: Total:.
Exodus - Persona Non Grata 8 Temperance - Diamanti 13 Eldritch - EOS 3 Deep Purple - Turning to Crime 8 Khemmis - Deceiver 2 Pathology - The Everlasting Plague 97 1 Signup Forgot password.
Metal Tracker. Knight Of The Long Knives Beauty In The Beast
0コメント