Completed - Year 1979 - Judgments

Mar 26 1979 (TRI)

Seth Panchhi Ram and Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Decided on: Mar-26-1979

Reported in: (1984)8ITD338(Chd.)

..... intendment of the legislature behind the prescription of two years of limitation is to ensure completion of penalty proceedings which are in the nature of quasi criminal proceedings with least possible ..... the penalty proceedings which are essentially in the nature of quasi criminal proceedings should be completed with the least possible delay the object in enacting section 271 was to provide deterrent .....

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Feb 26 1979 (HC)

Seth Lunidaram Tikamdas Vs. Commissioner of Income-tax

Court: Chennai

Decided on: Feb-26-1979

Reported in: (1979)10CTR(Mad)186; [1980]121ITR824(Mad)

..... taken by the revenue before the tribunal however was that as the reassessment proceedings were completed after april 1 1962 the penalty proceedings have been rightly initiated and penalty levied under ..... returns filed by the assessee disclosed certain concealed income this led to reassessments which were completed on october 22 1970 and for the assessee s deliberate concealment of the income penalty .....

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Mar 14 1979 (HC)

Satyendra Chunder Ghose Vs. Wealth-tax Officer and ors.

Court: Kolkata

Decided on: Mar-14-1979

Reported in: [1980]126ITR102(Cal)

..... the said cost of construction the petitioner states that immediately on completion of the said building i e from 1st december 1962 the ..... the valuation of the asset in question is concerned proceed to complete the assessment in conformity with the estimate of the valuation ..... it will not certainly include a case where the assessment is complete and such assessment has not been reopened under section 17 i .....

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May 04 1979 (SC)

Bachan Singh S/O Saudagar Singh Vs. State of Punjab

Court: Supreme Court of India

Decided on: May-04-1979

Reported in: (1982)3SCC24; 19831SCR145;

..... his judicial decision and particularly the exercise of judicial discretion there is nothing like complete objectivity in the decision making process and especially so when this process involves making ..... mad interests points of view preferences are the essence of living only death yields complete dispassionateness for such dispassionateness signifies utter indifference an open mind in the sense of .....

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Jan 04 1979 (SC)

S.P. Bhatnagar Vs. State of Maharashtra

Court: Supreme Court of India

Decided on: Jan-04-1979

Reported in: AIR1979SC826; 1979CriLJ566; (1979)1SCC535; [1979]2SCR875

..... was also pointed out that as the contractor had not completed the work within the stipulated time the question of imposition ..... fact consistent with its previous theories and necessary to render them complete 22 in cases where the evidence is of a circumstantial ..... tenderers may be refunded early 37 the above quoted endorsement completely demolishes the prosecution case if a 2 had been the .....

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Nov 12 1979 (HC)

The State of Tamil Nadu Vs. K.O. Mohamed Sulaiman and Co.

Court: Chennai

Decided on: Nov-12-1979

Reported in: [1980]46STC151(Mad)

..... dealer had escaped assessment for the assessment was not completed and if completed it might be that the entire turnover would be ..... the objections were overruled and the joint commercial tax officer completed the assessment adopting the turnover as taken by the ..... barred by time the assistant commissioner rejected this plea and completed the assessment these assessments were the subject matter of writ .....

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Jun 27 1979 (HC)

H.A. Nanji and Co. Vs. Income-tax Officer, 'A' Ward and Ors.

Court: Kolkata

Decided on: Jun-27-1979

Reported in: (1979)2CompLJ85(Cal),[1979]120ITR593(Cal)

..... reiterating that all documents in respect of the loans were produced before the ito who completed the assessment on being satisfied with the materials filed or produced the allegations that theloans ..... concerned during the assessment the circular directed the ito to examine the records and to complete investigation quickly for taking action under section 147 in his recorded reasons the ito referred .....

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Nov 14 1979 (HC)

Garden Reach Workshop Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Nov-14-1979

Reported in: [1981]132ITR814(Cal)

..... change of method was mala fide according to learned counsel in cases where there are completed contracts as well as incomplete contracts foreseeable losses with regard to incomplete contracts are always ..... authorities have made assessments on the basis of profits earned on or losses sufferred in completed contracts only the position with regard to incomplete contracts was never taken into account it .....

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Oct 30 1979 (HC)

Engineering Construction Corporation Ltd. Vs. Additional Labour Court ...

Court: Chennai

Decided on: Oct-30-1979

Reported in: (1980)IILLJ16Mad

..... appointment of the second respondent is subject to the termination of his services on the completion of construction unit no 1 of reactor and turbine buildings at kalpakkam the order terminating ..... the second respondent s services does not say that the said construction work is complete and therefore his services had been terminated the termination order merely says that his services .....

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Jun 13 1979 (HC)

The Deputy Commissioner (C.T.) Vs. Indian Refrigeration Industries Pri ...

Court: Chennai

Decided on: Jun-13-1979

Reported in: [1980]46STC264(Mad)

..... when reassessment is made under section 19 the former assessment is completely reopened and in its place fresh assessment is made while ..... reassessment is made under section 19 the former assessment is completely reopened and in its place fresh assessment is made while ..... reassessment is made under section 19 the former assessment is completely reopened and in its place fresh assessment is made while .....

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