Assessed Value - Judgment Search Results

Assistant Commissioner (Assessment) Vs. Grasim Industries Ltd.

Court: Kerala

Reported in: 2006(1)KLT821

tax assessment for the year 1979-80 on best judgment basis. Assessee was informed that assessee would be taxed and it was the scope of Rule 32 of the Kerala General Sales Tax Rules. Counsel submitted in any view of the matter, authorities

Assessing Officer Vs. Pooja Construction Co.

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (1999)69ITD147(Asr.)

entire order, the holistic view requires to be taken. The Assessing Officer has categorically discussed in his order that if he chargeable income. Such a system may produce a comparatively lower valuation of the opening stock and the closing stock thus showing

Fair Assessment in Real Estate Assn. Vs. Mcnary

Court: US Supreme Court

from 33 1/3% to 29%. When their home was again assessed at 33 1/3% in 1978, the Cassillys once more appealed improvements are assessed at approximately 22% of their current market value. This disparity allegedly results from respondents' failure to reassess old

The Assessing Authority, Amritsar and anr. Vs. Om Parkash Seth

Court: Punjab and Haryana

Reported in: AIR1970P& H239; [1969]24STC282(P& H)

of one lac rupees. A sum of Rs. 1,000 was assessed as purchase tax for an estimated amount of purchases of rupees. A sum of Rs. 1,000 was assessed as purchase tax for an estimated amount of purchases of Rs. 50,000 within

Assessing Officer Vs. Shree Gopal Motors (P) Ltd.

Court: Delhi

Reported in: (1993)46TTJ(Del)132

receipt. On appeal, the CIT(A) considered the Explanationn of the assessed that the bills were received from M/s. Hindustan Motors Ltd. amendments were inserted in S. 43B. The provisos and Explanationn added to S. 43B supplied an omission and, thereforee, cannot be

In Re: Assessment of Behari Lal Mullick

Court: Kolkata

Reported in: AIR1927Cal553,103Ind.Cas.609

the year in which the return is made may be assessed upon the basis of such return. Nothing could be clearer income of an incumbrancer is the difference between the yearly value and the interest. Though I desire in no way to

The Assessing Authority, Patiala, District Patiala and ors. Vs. Patial ...

Court: Supreme Court of India

Reported in: AIR1977SC1339; (1977)2SCC389; [1977]3SCR85; [1977]39STC381(SC); 1977(9)LC242(SC)

purchasing dealer. The Assessing Authority, Patiala rejected this claim and assessed tax, amounting to Rs. 1,99558.94, on the proceeds of the deductions under Section 5(2)(a)(ii) in respect of sales of the value of Rs. 32,56,267.35 made by them between 1.1.1966 to 31,3,66

Assessing Authority and ors. Vs. Patiala Biscuit Manufacturers (P) Ltd ...

Court: Supreme Court of India

Reported in: (1977)6CTR(SC)185

Section 11(6) such a defaulting dealer is liable to be assessed on the basis of best judgment, and the Assessing Authority Section 5(2) (a) (ii) in respect of sales of the value of Rs. 32,56,267-35 made by them between January 1, 1966

Assessing Officer Vs. Indian Metal Works

Court: Delhi

Reported in: (2004)90TTJ(Del)1144

been duly entered in the books of accounts of the assessed, It is also ascertained by Commissioner (Appeals) that department could officer who, while holding that the said material having a value of Rs. 1,20,000 and penalty to the extent of Rs.

Assistant Commissioner (Assessment) Ii and ors. Vs. Hindalco Industrie ...

Court: Kerala

Reported in: (2009)25VST340(Ker)

this case we notice from exhibit P3 proceedings that the assessing officer besides rectifying the revised order, rectified the notice of order issued under Section 43 of the Kerala General Sales Tax Act, 1963. We are therefore of the view that the