Both - Judgment Search Results

Advocate-general of Andhra Pradesh Vs. Chennamsetty Chakrapani C.i. of ...

Court: Andhra Pradesh

Reported in: 1997(3)ALD588; 1997(2)ALD(Cri)92; 1997(3)ALT328; 1997(2)APLJ54; 1997CriLJ3333

..... magistrate guntur for offences under section 353 of i p c both against p ws 2 and 3 he further volunteered that the ..... vinukonda police station and guntur old police station and found that his both sons were being locked up in old guntur police station he ..... vinukonda a court subordinate to the high court the respondents herein are both the police officers as observed by the hon ble supreme court .....

Wealth Tax Officer Vs. N. N. Atal. (Also N. N. Atal V. Wto)

Court: Income Tax Appellate Tribunal ITAT Jaipur

..... cross objections relate to asst yr 1981 82 and 1982 83 only in both the appeals as well as the cross objections there is only one ..... not of necessity and which may have its origin at any time in both of which respects it is distinguished from appendant in conveyance of lands and ..... is usual to add to the parcels or to the habendum or to both the phrase with the appurtenances and to make sure to add or .....

Pradip Kumar Loyalka Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1997)63ITD87(Pat.)

..... in the paper book to convince us that the view taken by both the lower authorities was erroneous 5 the departmental representative appearing for ..... to explain satisfactorily the nature and source of the entry in both the cases the cash deposits in the bank were at dhanbad ..... he had earned income from salary and interest on loan in both the years therefore the ito deduced that the statement of this .....

Girdhar Agency Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1997)63ITD63(Pat.)

..... loan to the assessee these pleadings and arguments were abortive before both the lower tax authorities the matter therefore rests before us ..... kumar was also heard who relied upon the reasons given by both the lower tax authorities 5 upon due consideration of the ..... any evidence whatsoever and after quoting the submissions made by both sides the tribunal disagreed with the conclusions arrived at by .....

income-tax Officer Vs. Dwarka Prasad. (Dwarka Prasad V.

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1997)63ITD1(Pat.)

..... and perusing the material on record and examining the reasons given by both the lower authorities we are of the view that the aac ..... erred in confirming the addition on account of low withdrawals 10 heard both sides we see no justification for sustaining the addition on account of ..... in respect of first ground we are of the opinion after hearing both sides that the aac was not wrong in setting aside the .....

Nirmal Udyog Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)65ITD73(Mum.)

..... disclosure should be before detection of concealment by the revenue both the judicial member and the accountant member held that it ..... board circulars called amnesty scheme applicable upto 31st march 1987 both these aspects seem to be administrative relief and probably cannot ..... to amnesty benefit it may be stated here that from both the sides certain decisions have been referred to to advance .....

income-tax Officer Vs. Smt. Resham Devi Jain

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1997)62ITD204(Delhi)

..... it was passed beyond the period of limitation 12 i have heard both the parties at length on more than one occasion the ld ..... giving effect to the order of the tribunal it was stated that both these orders had become final and the assessee had accepted the ..... not precluded in law from challenging the orders of the assessing officer both under section 143 3 for assessment year 1986 87 the first .....

Abhay Kumar Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT West Bengal

Reported in: (1997)63ITD15Cal

..... we also hold even under the pre 1971 law that both interest and penalty were leviable together the contention of the ..... one direction in fairness to the appellants the proceedings taken against both the appellants should continue and should be dealt with expeditiously ..... a were initiated a common reply to the penalty notices concerning both the years was filed which was considered and ultimately the .....

Parakh Foods Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1998)64ITD396(Pune.)

..... assessee that assessment proceedings under chapter xiv b and chapter xiv are mutually exclusive and both the proceedings can be initiated and continued independently and simultaneously prior to the insertion ..... income has to be assessed under chapter xiv we therefore hold that proceedings under both the chapters are mutually exclusive and can be exercised independently and simultaneously 26 in .....

General Sales Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

..... have carefully considered this issue in the light of submissions made by both the parties and have also perused the orders of the tax ..... itr 165 sc 27 we have carefully considered the submissions made by both the parties and have also seen the case law and the ..... have carefully considered this issue in the light of submissions made by both the parties it is observed that the assessee had shown the .....