Court : Madhya Pradesh
Reported in : (2007)213CTR(MP)490; [2007]292ITR314(MP)
..... for that year, whether by reason of underassessment or assessment at too low a rate or otherwise ; or(b) has, in consequence of any information in his possession, reason ..... (c) whether the finding of the tribunal to the effect that net wealth as declared in the relevant assessment years varied and was not on the same figure is vitiated on account of error apparent on the face of the record ?3. ..... as per the returns the assessee has disclosed her wealth in the return as under:assessment years value of the wealth shown in the return and assessedrs.1980-81 1,40,8001981-82 1,35,1001982-83 1,49,6001983-84 1,85,6001984-85 1,99,4001985-86 1,92,4001986-87 2,09,4004. ..... assessing officer-- (a) has reason to believe that by reason of the omission or failure on the part of any person to make a return under section 14 of his net wealth or the net wealth of any other person in respect of which he is assessable under this act for any assessment year or to disclose fully and truly all material facts necessary for assessment of his net wealth or the net wealth of such other person for that year, the net wealth chargeable to tax has escaped assessment .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1995]214ITR41(MP)
..... the said provision does not bar the making of an application in respect of different assessment years but the claim can be made only once and that is clear from the language of section 273a itself, ..... was said (page 2) : 'the commissioner held that the petitioner had satisfied the conditions for the assessment years 1981-82 and 1982-83 and waived the same to an extent of 50 per cent. ..... commissioner of income-tax who was competent to deal with the matter waived the payment of penalty and interest with regard to one assessment year but with regard to other assessment years, the prayer was declined. ..... when an order is made under sub-section (1) of section 273a of the act, whether it relates to one or more assessment years, the assessee will not be entitled to any relief under the other provisions of the act for any of the assessment years. ..... facts are as under :different orders of assessments were passed by different income-tax officers at different times with regard to different assessment years. ..... the commissioner should have considered the claim made by the petitioner for the other assessment years as well. ..... , gwalior.assessment year(s) : 1980-81 and 1981-82case number : nvd/it/10/92-93date of order : 10-3-1993.order under section 273a of income-tax act,wealth-tax act, 1961/1957 the above-named assessee has made a petition(s) ..... /1957 on 15-24993 praying for waiver/reduction of penalties/interests) levied/charged under sections 271(1)(a), 273, 139(8), 215/217 for the above assessment years. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2000]246ITR363(MP)
..... under sub-section (1) shall be issued for the relevant assessment year,--(a) in a case where an assessment under sub-section (3) of section 16 or sub-section (1) of this section has been made for such assessment year,-- (i) if four years have elapsed from the end of the relevant assessment year, unless the case falls under sub-clause (ii) or sub-clause (iii) ;(ii) if four years, but not more than seven years, have elapsed from the end of the relevant assessment year, unless the net wealth chargeable to tax ..... under section 148 shall be issued for the relevant assessment year,--(a) in a case where an assessment under sub-section (3) of section 143 or section 147 has been made for such assessment year,-- (i) if four years have elapsed from the end of the relevant assessment year, unless the case falls under sub-clause (ii) or sub-clause (iii) ;(ii) if four years, but not more than seven years, have elapsed from the end of the relevant assessment year unless the income chargeable to tax which ..... which has escaped assessment amounts to or is likely to amount to rupees five lakhs or more for .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2006(2)MPHT55; 2006(2)MPLJ135
..... any sale or purchase of goods chargeable to tax under this act or any act repealed by section 52 during any period has been under-assessed or has escaped assessment or assessed at a lower rate or any deduction has been wrongly made therefrom, the commissioner may, at any time within five calendar years from the date of order of assessment, after giving the dealer a reasonable opportunity of being heard and after making such enquiry as he considers necessary, proceed in such manner ..... dealers on merits have to be made by the said authorities after affording them reasonable opportunity of being heard;(vi) despite efforts being made by the said authorities to complete such assessment proceedings by the end of the calendar year 1990 such proceedings can not be completed by end of the said period; and(vii) the aforesaid proceedings need to be completed;now, therefore, in exercise of the powers conferred by sub-section (9) of section 18 of the madhya pradesh general ..... to be completed by 31st december, 1990;(iii) there has been no increase in the number of authorities competent to make the assessments of such dealers under the said act commensurate with the increase in the number of such dealers and their assessment cases; (iv) the assessment proceedings of all such dealers due for completion by the end of the calendar year 1990 under the provisions of sub-section (8) of section 18 of the madhya pradesh general sales tax act, 1958 have .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1960]11STC511(MP)
..... of tobacco was grown in the state of madhya bharat; that the imposition of the tax was, therefore, contrary to article 304 and illegal; and that the imposition of the tax being illegal, the assessment and collection thereof from the assessee was under a mistake of law and the respondents were bound to repay the amount of tax collected from the assessee in his case under section 72 of the contract act ..... the sales tax authority assessed them to sales tax for these assessment years on the basis of taxable turnover determined after deducting from their turnover the sale of 'domestic tobacco' and ..... during the period relating to the assessment years from 1950 to 1956, the petitioners' sold imported as well as locally grown-that is in madhya bharat-tobacco ..... that even if the levy of sales tax on the sales of imported tobacco was illegal, none the less the assessment in respect of that tax was 'an assessment made under the act' for the purpose of section 17 of the act so as to prevent the assessee from instituting a suit calling in question the assessment made against him and from applying for a refund under section 21; that as the tax levied was without any authority ..... us that in principle no real distinction can be drawn between a suit for a declaration that any of the provisions relating to assessment are ultra vires and for an injunction restraining the taxing authority from making assessment and a suit for the same declaration and seeking the relief of repayment of the tax already paid. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1974]35STC242(MP)
..... his possession, is satisfied that any sale or purchase of goods chargeable to tax under this act, during any year has been under-assessed or has escaped assessment or assessed at a lower rate or any deduction has been wrongly made therefrom, the commissioner may, at any time within five calendar years from the expiry of such year, after giving the dealer a reasonable opportunity of being heard and after making such enquiry as he considers ..... his possession, is satisfied that any sale or purchase of goods chargeable to tax under this act, during any year has been under-assessed or has escaped assessment or assessed at a lower rate or any deduction has been wrongly made therefrom, the commissioner may, at any time within five calendar years from the expiry of such year, after giving the dealer a reasonable opportunity of being heard and after making such enquiry as he considers ..... purchase of goods chargeable to tax under this act or any act repealed by section 52 during any period has been under-assessed or has escaped assessment or assessed at a lower rate or any deduction has been wrongly made therefrom, the commissioner may, at any time within five calendar years from the date of order of assessment, after giving the dealer a reasonable opportunity of being heard and after making such enquiry, as he considers necessary, proceed ..... , 1958, as it stood originally would mean the financial year and as such, the assessment year will be from 1st april, 1959, to 31st .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1953]23ITR382(MP)
..... received by them before this date was not liable in madhya bharat to any income-tax or super tax and that, therefore, the income-tax officer had not power or authority to assess the petitioners to any tax for the assessment year 1950-51 on any income whether arising within or without madhya bharat; (2) that parliament had no power to make any law imposing income-tax or super-tax on any income accruing or ..... case for the issue of any of the writs prayed for and that they have other specific and adequate legal remedy for challenging the provisional assessment.it will be seen from what has been stated above that the petitioners have been assessed to tax for the assessment year 19150-51 and not on the income which accrued to them in madhya bharat but on the income arising without madhya bharat, to wit in ..... writ of certiorari and a writ of prohibition or a writ of like nature or an order for quashing a provisional assessment of the tax payable by the firm for the assessment year 1950-51, made by the income-tax officer, indore, under section 23b of the income-tax act, 1922, and for restraining the opponents from enforcing the assessment order and a notice of demand dated 19th february, 1952, by which the applicants were directed to pay the ..... the petitioners during the hearing of this petition, it has been admitted by them that the returns of the hindu undivided family of sir hukumchand for the assessment years 1949-50 and 1950-51 have not been filed before the income-tax officer, bombay. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2008)17VST353(MP)
..... 4411 of 2003 but in the present case for the assessment year 1992-93 the documents have not been produced stating that they were not available being very ..... plea of delay has seriously been criticised on the ground that the petitioner had produced the documents relating to assessment year 1986-87 in writ petition no. ..... has failed to appreciate the correct position of law applicable to assessment year 1992-93.4. ..... counter-affidavit has been filed by the respondents contending, inter alia, that the petitioner had submitted its return for the year 1992-93 and at the time of assessment it was found by the assessing authority that the so-called inter-state sale from four states, i.e. ..... it is worth noting here that an application has been filed taking three documents, namely, copy of the assessment order dated december 31, 1993, copy of the order dated october 19, 2000 passed in appeal and the grounds urged in appeal before the sales tax tribunal, sundergarh, orissa ..... the plea regarding payment of central sales tax which was taken by the petitioner before the assessing officer had not been substantiated and as is manifest in the writ petition a new stand has been taken that even if it is a stock or branch transfer it is not liable to be taxed which clearly establishes that no central ..... the petitioner was assessed for the year 1992-93 under the madhya pradesh commercial tax act, 1994 (for brevity 'the 1994 act') and the assessment order was passed on march 30, 1996 determining the tax liability .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2000)159CTR(MP)53
..... within the meaning of sub-section (7) of section 2 of the act and section 147 of the act empowers the assessing officer, if he has reason to believe that any income chargeable to tax as to any assessment year, has escaped assessment, then he may, subject to the provisions of sections 148 to 153, assess or reassess income-tax and also any other income chargeable to tax which has escaped assessment and which came to his notice subsequently in the course of proceedings under d2is section i.e. ..... cwt, additional circle, bhopal under section 16(3) of the wealth tax act, 1957, (for brevity, hereinafter referred to as the wealth act) for the assessment years 1981-82, 1982-83, 1983-84, 1984-85, 1985-86, 1986-87, 1987-88, 1988-89, 1989-90, 1990-91 and 1991-92 (pan 18-100-pt-0292) vide assessment order dated 3-4-1992. ..... small note book (mr 70/1991), file mr 72/1991) and file (mr 73/1991) and it had nothing to do so far as assessment year 1987-88 was concerned. ..... viii-s-65) for the assessment year 1987-88 vide order dated 28-9-1987, as well as for wealth-tax by the wealth tax officer, b ward, bhopal under section 16(3) of the wealth tax act, vide order dated 28-9-1987. ..... shri arjun singh, who was having income from the source other than agriculture also, was assessed to income-tax by the income tax officer 'b' ward, bhopal under section 143(3) read with section 144a of the income tax act, 1961 (hereinafter referred to as 'the act') for the financial years, 1985-86, 1986-87 and 1987-88 (gir no. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1957MP109; [1957]8STC429(MP)
..... the petitioner therefore prays for the issue of writs of certiorari in respect of the assessment years 1951-52, 1952-53 and 1953-54 for quashing the orders of assessment, penalty and licence fees and a writ of prohibition in respect of the year 1954-55, so long as his turnover of imported goods does not exceed rs. ..... . the petitioner is further held not liable to pay sales tax in respect of the assessment year 1954-55 so long as his sales of imported cycle parts does not exceed rs ..... besides these three assessment years the petitioner was also served with a notice for the subsequent year 1954-55 in respect of the proposed assessment when the turnover of the imported goods did not exceed rs. ..... . the result is that the petition is allowed and the petitioner is held not liable to pay tax or to obtain licence and to pay registration fees in respect of the assessment years 1951-52, 1952-53 and 1953-54. 41 ..... the sales tax authorities held the petitioner liable for sales tax in respect of his turnover of imported bicycle spare parts for the assessment years 1951-52, 1952-53, 1953-54. ..... as regards the third objection, in its nature preliminary, that a composite petition in respect of different assessment years is not maintainable. ..... 5 for the assessment year 1951-52 and rs. ..... 5 in respect of the assessment year 1951-52 and rs. ..... according to the sales tax officer the turnover in each of these assessment years exceeded rs. .....
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