Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1998)64ITD129(Pat.)
..... proceedings, since penalty proceedings were quite separate from assessment proceedings. further, according to him, the case falls under expln. 1(b) to s. 271(1)(c) of the act, that is, the assessee was not able to substantiate the explanations and, therefore, the additions were deemed to represent income in respect of which particulars have been concealed. he, ..... covered by cl. (i) of r. 1, there is no scope for applying the explanation to the facts and circumstances of the case."sulochana amma vs. narayanan nair air 1994 sc 152 at page 156, para 7, have observed as under in relation to the effect of an explanation. i quote : "it is a settled law that ..... . 271(1)(c), reproduced hereinbefore, had not seen sunshine. it, therefore, did not support the assessee's case, so did certain other cases become legally incapable of acting as an effective precedent for the same reason.reference was thereafter made by him to several other decisions which included the case of j. h. gotla (supra) wherein the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1988)25ITD305(Pat.)
..... . therefore, apart from the reasons brought out in the order of cit(a) we add this reason also to show that the objection of the assessee was without any force. there is another very material consideration which points out to the same inference. the applicant apart from showing that he had filed an application on 23-1-1978 had not ..... affidavit was liable to be rejected. the standing counsel in this connection relied upon the decision of lordships of patna high court in dipendra nath sarkar v. state of bihar air 1962 pat. 101, 105. it was strongly argued that according to the principles laid down by lordships of patna high court in the said case, the affidavit was liable ..... plea or argument raised by him had not been considered by the tribunal. the tribunal does not stop him from raising such a plea on the ground that he is acting as a witness. therefore, we cannot rule out the affidavit of the counsel regarding what had happened and what had not happened during the hearing of the appeal. the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1997)63ITD257(Pat.)
..... ito [1965] 57 itr 637 have also not approved the exercise of power by ito for making fishing and roving enquiries.to that extent, we find force in the submission of the assessee's counsel that the assessing officer in the guise of his power under section 147(a), by issuing notice under section ..... then whether the report of the departmental valuation officer constitutes information to the assessing officer enabling and authorising him to initiate reassessment proceedings under section 147 of the act (3) if the answer to the question no. 2 above is in affirmative, then whether the reassessment proceedings have been commenced under section 147(a) ..... whether the report of the departmental valuation officer constitutes information to the assessing officer enabling and authorising him to initiate reassessment proceedings under section 147 of the act (3) if the answer to the question no. 2 above is in affirmative, then whether the reassessment proceedings have been commenced under section 147(a) .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1997)63ITD181(Pat.)
..... commissioner (appeals) may, for the purposes of this act, - (6) require any person, including a banking company or any officer thereof, to furnish information in relation to such points or matters, or to furnish statements of accounts and ..... down by their lordships of the supreme court in the illiminating and landmark judgment rendered in the case of smt.maneka gandhi v. union of india air 10. a cursory look at the report submitted by the dvo consisting of 2 pages and which is placed at pages 21 to 22 of the ..... they alia, in the matter of issuing commissions. in this connection, reference could also be advantageously made to the provisions of sub-section (6) of section 133 of the act which permits an assessing officer as follows :- "133. power to call for information. - the (assessing officer), the deputy commissioner (appeals), the (deputy commissioner) or the .....
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