Balanced - Judgment Search Results

Assistant Commissioner of Income Vs. Fertilizer Traders [Alongwith

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (2004)83TTJ(All.)473

..... of the ao that all the customer accounts in parallel books computer printouts the debit balances represented money introduced in the regular books the arguments of learned counsel for the appellant ..... departmental representative placed before us copy of the summary sheet departmental representative i of the balances as has been prepared by the ao from the ledger accounts appearing in the computer .....

Haji Nazir HussaIn Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)91ITD42(Delhi)

..... duly audited by the chartered accountant the accounts are supported by balance sheet and profit and loss account after discussion total income of ..... followed by the firm year after year the position of bank balance with hindustan commercial bank during the relevant period i e from ..... 38 254 as mentioned in annexure i of the assessment order balance 502 40 advance i tax 30000 00 cheque hcb 50000 00 .....

Shantilal R. Lunkad Vs. Assistant Commissioner of Wealth

Court: Income Tax Appellate Tribunal ITAT Pune

..... on the valuation date and where there is no such balance sheet the balance sheet drawn up on a date immediately preceding the valuation ..... are subsequent to the dates of filing of return the relevant balance sheet as on the corresponding valuation date has to be adopted ..... the explanation is where both the above situations are absent the balance sheet drawn up on a date immediately after the valuation .....

Deeshe Appliances Pvt. Ltd. Vs. Acit

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)84TTJ(Delhi)293

..... stay and the four factors are prima facie case which by itself is not enough balance of convenience possibility of irreparable injury and safeguarding the public interest the relevant portion of ..... properties during recovery proceedings despite assurance has failed to establish a prima facie case or balance of convenience and the circumstances of the case did not warrant that the discretion should .....

Shantilal R. Lunkad Vs. Asstt. Cwt

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2004)85TTJ(Pune.)698

..... on the valuation date and where there is no such balance sheet the balance sheet drawn up on a date immediately preceding the valuation ..... are subsequent to the dates of filing of return the relevant balance sheet as on the corresponding valuation date has to be adopted ..... the explanation is where both the above situations are absent the balance sheet drawn up on a date immediately after the valuation .....

Jammu Dev. Authority Vs. Chander Shekhar and anr.

Court: Jammu and Kashmir

Reported in: 2005(1)ARBLR415(J& K),2004(3)JKJ525

..... government of j k housing urban development department requesting to pay balance amount in five equal annual instalments starting from 18 9 ..... advantage to the highest bidder had the recovery of the balance in instalments been advertised in the original auction notice a ..... the jda that action of the vice chairman in receiving balance amount from the bidder was without any competence otherwise too .....

Attorney General's Reference No 4 of 2002 (On Appeal from the Court of ...

Court: House of Lords

..... legal burden to establish that ground of exoneration on the balance of probabilities until october 2000 the courts would have been ..... innocence therefore para 48 taking account of salabiaku and the balance to be struck between the public interest and the interests ..... could exonerate themselves only by establishing the defence provided on the balance of probabilities it is the clear duty of the courts .....

Motor and General Finance Ltd. Vs. Dcit, Spl. Range-16

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)90ITD449(Delhi)

..... to show as to whether the assessee had a credit balance or debit balance on the date on which the loans to the sister ..... the income tax officer and the appellate assistant commissioner the said balance was in respect of the common account between the parties ..... free creditors and loans if total interest free advances including debit balances of partners do not exceed the total interest free utilization .....

Maruti Udyog Ltd. Vs. Dy. Cit

Court: Delhi

Reported in: [2005]92ITD120(Delhi)

..... 103 proceeding further it was submitted that assessed had never been able to reconcile the balance difference of rs 643 crores either before excise authorities or before income tax authorities ..... computerized records are maintained then it should have come forward with the reconciliation regarding the balance difference the only explanationn given by the assessed is that such difference is because of .....

Morarjee Goculdas Spg. and Wvg. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)98TTJ(Mum.)201

..... march 1994 as available in the assessment records according to this balance sheet the additions made to the plant and machinery during the ..... the lessee in having continuous use of the equipment for its balance useful life and at the same time being left with a ..... the assessee to doubt the genuineness of these representations and the balance sheet produced before it the assessee was also not expected to .....