Basis - Year 2002 - Judgments

Aug 06 2002 (HC)

Sh. Ram Singh S/O Sh. Basi Ram Vs. Sh. P.K. JaIn and ors., Presiding O ...

Court: Delhi

Decided on: Aug-06-2002

Reported in: 2003(1)SLJ116(Delhi)

..... in raja kulkarni and ors v state of bombay 1954 i llj 5 on the basis of the aforesaid authority mr sabharwal has contended that the proceedings referred to in the ..... disputes is of no avail to the petitioner the i d 71 75 was the basis of the application filed by the petitioner under section 33 a and once very foundation .....

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May 29 2002 (HC)

Smt. Dhano Devi Vs. Hulas Ram and ors.

Court: Chhattisgarh

Decided on: May-29-2002

Reported in: 2004ACJ2092; 2002(4)MPHT12(CG)

orderfakhruddin vacation j 1 heard 2 the facts of the case are that in an accident s claims an application...

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Feb 07 2002 (HC)

Diwakar R. Kattar and anr. Vs. Deputy Commissioner of Customs, Icd, Hy ...

Court: Andhra Pradesh

Decided on: Feb-07-2002

Reported in: 2002(2)ALD535; 2002(2)ALT237; 2002CriLJ3494; 2002(84)ECC68; 2002(143)ELT282(AP)

dr ar lakshmanan c j 1 heard sri g mohan rao the learned counsel for the petitioners and sri c...

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Dec 27 2002 (TRI)

P.C. Mundra Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jaipur

Decided on: Dec-27-2002

Reported in: (2003)80TTJ(JP.)945

..... out without having purchases in the instant case the purchases were made first on credit basis and sales were made thereafter after receiving the payment the payment was made to the ..... was submitted by the learned authorised representative that the addition was made simply on estimate basis by ignoring the working prepared by the assessee the learned authorised representative further submitted that .....

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Aug 28 2002 (TRI)

Cas Card Finance Ltd., Rathore Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Aug-28-2002

Reported in: (2003)78TTJ(Ahd.)55

..... of the group and other loose papers were found on the basis of which it transpired that the group has substantial undisclosed ..... accepted to have been invested out of undisclosed sources on the basis of the admission of sri bhawani singh j champawat and incriminating ..... been made earlier under clause c of section 158bc on the basis of such assessment explanation for the purposes of determination of .....

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Sep 20 2002 (TRI)

Nb Jaffar Ali Khan Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Sep-20-2002

Reported in: (2003)87ITD359(Hyd.)

..... parties have entered the arbitration agreement proceeds clearly on the basis that all the items of jewellery comprised in the said ..... officer adopting the beneficial interest of the assessees on the basis of the compensation received for all the years the assessing ..... representative on the other hand pleaded that there is no statutory basis for allowing any discount from the value determined by the .....

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Oct 07 2002 (TRI)

Entee Builders Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Lucknow

Decided on: Oct-07-2002

Reported in: (2003)78TTJLuck952

..... proceedings to reopen the completed assessment were made only on the basis of change of opinion 3 the learned counsel further submitted ..... subsequent reasons or developments can be assigned for justifying the basis of issuance of notice under section 148 53 the contention ..... the reassessment proceedings are barred by limitation and on that basis we further hold that since the notices itself were not .....

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Oct 22 2002 (TRI)

Deputy Commissioner of Income Tax Vs. Sanmukhdas Wadhwani

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Oct-22-2002

Reported in: (2003)80TTJ(Nag.)648

..... income was declared in the hands of different assessees on estimated basis he submitted that after filing the said returns the assessee ..... chapter xiv b provides for determination of undisclosed income on the basis of evidence found during the search and once such income ..... the hands of different assessees belonging to one group on adhoc basis this is also evident from the fact that the assessee .....

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Nov 14 2002 (TRI)

Babros Machinery Mfrs. (P) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Nov-14-2002

Reported in: (2003)84ITD91(Ahd.)

..... by the assessee is essential which is not possible on the basis of the books of account available with the department hence the ..... of the it act and under these circumstances the income on the basis of the books regularly maintained in the normal course of business ..... a block assessment and which necessary has to be completed on the basis of material and evidence found during the course of search and .....

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Nov 18 2002 (TRI)

Premier Automobiles Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Nov-18-2002

Reported in: (2003)84ITD169(Mum.)

..... paid to the assessee by dividing it between fixed assets and current assets on the basis of valuation report iii the contention of the authorised representative that no specific price has ..... which is evident from the discussion in the paragraphs to follow it would be reasonable basis the parties shall also simultaneously undertake a verification process industrial due diligence for verification of .....

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