Believing - Judgment Search Results

Rajan Ghoshal Vs. Union of India (Uoi) and ors.

Court: Kolkata

Reported in: 2003(88)ECC140

..... ors 1982crilj819 the customs act provides unfettered power to investigate where there are reasons to believe that there had been infraction of the provision of the customs act on similar ..... opposition to my mind appears to disclose sufficient ingredients for establishing existence of reason to believe once an attempt is made for exportation improperly and such attempt succeeds on being cleared .....

Mahesh Kumar Agarwal Vs. Deputy Director of Income-tax and ors.

Court: Kolkata

Reported in: (2003)180CTR(Cal)517,[2003]260ITR67(Cal)

..... 9 the condition precedent for search and seizure is reason to believe under section 132 of the act which cannot be equated ..... director of inspection must have in consequence of information reason to believe that the statutory conditions for the exercise of the power to ..... is precluded from invoking any powers under this section reason to believe is a common feature of taxing statutes it has been .....

All India Children Care and Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Allahabad

..... therefore it cannot be said that the ao has reason to believe that income has escaped assessment it was only his imagination that ..... facts and figures have been mentioned to justify the reasons to believe before issue of notice under section 148 therefore the case rakesh ..... ble gujarat high court held that the reasons for formation of believe for reopening of assessment must have a rational connection or .....

Utah Vs. Evans

Court: US Supreme Court

..... but more importantly from the lack of the additional congressional representative to which north carolina believes itself entitled as a consequence of the filing of that document whatever we may have ..... imputation for that is a matter that congress did not consider indeed had the secretary believed that congress intended to restrict the bureau s authority to engage in apportionment related imputation .....

Lee Vs. Kemna

Court: US Supreme Court

..... request did not show the materiality of the california witnesses testimony or the grounds for believing that the witnesses could be found within a reasonable time in addition the prosecution ..... continuance may be appropriate if the movant makes certain required representations demonstrating good cause to believe the continuance would make a real difference to the case the court acknowledges as it .....

Suman Steels Vs. Union of India (Uoi) and ors.

Court: Rajasthan

Reported in: [2004]269ITR412(Raj)

..... petitioner states that respondent no 4 while issuing notice has claimed to have reason to believe that income of the petitioner for the assessment year 1995 96 has escaped assessment within ..... the departmental authorities the respondents have further asserted that the assessing officer had reason to believe that income has escaped assessment and it is after recording of reasons notice has been .....

Sugandha Industries Pvt. Ltd. Vs. A.K. Saha and anr.

Court: Kolkata

Reported in: (2002)3CALLT535(HC),2002CriLJ3852,2003(156)ELT328(Cal)

..... company was boost up apprehensively therefore there is a reason to believe that calcium stearate must have been purchased from the local ..... plain reading it appears that there must have been reason to believe of smuggling of the goods wrongly attempted to be exported ..... exchange act and ors and stated that the expression reason to believe is not synonymous with subject to satisfaction of the officer .....

Suman Steels Vs. Union of India

Court: Rajasthan

Reported in: [2003]127TAXMAN353(Raj)

..... petitioner states that respondent no 4 while issuing notice has claimed to have reason to believe that income of the petitioner for the assessment year 1995 96 has escaped assessment within ..... before the departmental authorities the respondents have further asserted that assessing officer had reason to believe that income has escaped assessment and it is after recording of reasons notice has been .....

Entee Builders Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2003)78TTJLuck952

..... possession of some information and in consequence of such information he believed that the income chargeable to tax has escaped assessment iii ..... section 148 of it act 1961 the ao should have reason to believe that income has escaped assessment according to the hon ble ..... section 147 of the said act therefore formation of reason to believe and recording of reasons were imperative before the ao could .....

Arvind D. Chokshi Vs. State of Gujarat

Court: Gujarat

Reported in: (2002)4GLR2862

..... observed that the section while prescribing the conditions uses the words has reasonable grounds for believing those words are words of significance because they indicate the nature and character of the ..... magistrate does not constitute what has been stated in the section as reasonable ground for believing that would undoubtedly be an infirmity which would have an important bearing in considering .....