Completion - Judgment Search Results

Shagoon Emporium Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1983)3ITD376(Delhi)

..... tribunal took the view that section 144a assessment should be completed within the normal time allowed and that therefore the additions ..... essentially therefore the question is whether the assessment has been completed beyond the period prescribed under law 4 mr harihar lal ..... us now look to the period of limitation prescribed for completing the assessment section 153 deals with the different period of .....

S.C. Majumdar Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1983)35CTR(Cal)202,[1983]141ITR486(Cal)

..... assessee who was an individual from april 1972 after its final completion the assessee claimed deduction under section 23 1 second prov clause ..... sense the building should certainly be one which is habitable and complete and it may either be one storeyed two storeyed or three ..... the provisions of the section would be to say that on completion of the entire building including the residential unit which is .....

Kishan Kapur Vs. Union of India, Etc.

Court: Delhi

Reported in: ILR1983Delhi661

..... apprentices of the following groups who com pleted or will complete the period of their apprenticeship after introduction of the ..... the special class apprentices of the groups mentioned therein who completed their apprenticeship after the date of introduction of the ..... apprentices were considered equivalent to directly recruited officers who had completed two years probation or to put it in other .....

Nimishbhai Upendrabhai Patel Vs. Income-tax Officer and

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1982)2ITD225(Ahd.)

..... to him the appellant was not aggrieved because the wto only completed the assessment on protective basis according to him by the ..... the relevant accounting period the administration of the estate was not completed under the circumstances the assessments will have to be made ..... at which you can infer that the administration has been completed the residuary estate has been ascertained the request of the .....

Sir Hirji Cawasji Jehangir Vs. First Gift-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)3ITD132(Mum.)

..... the commissioner no assessment remains and the fresh assessment can be completed by the gto depending upon the circumstances of each case ..... that a transaction of a gift of immovable property would be complete only by executing a registered document subject to other conditions ..... suggestion nor are we aware of any distinction between the completion of gift in respect of the immovable property and the .....

Bela Singh Pabla Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1982)1ITD370(Delhi)

..... itos in respect of matters covered by the objections and thereupon the assessments should be completed by the itos themselves referring to shri salve s argument regarding the change in concept ..... assessments section 147 according to shri ramachandran did not contain provisions within itself for the completion of an assessment the power to reassess under section 147 is subject to the provisions .....

Wealth-tax Officer Vs. O.P. Kapoor

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1983)4ITD91(Delhi)

..... rupee equivalent of the assessee s deposit in national city bank london as aforesaid on completion of the said reassessment order the wto initiated against the assessee proceedings for penalty for ..... on 15th september 1975 filing of revised return declaring true and correct wealth voluntarily after completion of assessment shows the honest conduct of the assessee who came forward to pay the .....

Edgar Vs. Mite Corp.

Court: US Supreme Court

..... his plea acceptance hearing that the negotiated sentence included the mandatory parole term each respondent completed his prison sentence but was reincarcerated for parole violation while in custody they filed ..... does mite need the injunction in order to preclude the secretary from rescinding a completed tender offer despite these developments which have occurred after the district court issued the .....

Blum Vs. Yaretsky

Court: US Supreme Court

..... patients who are thought to be inappropriately placed in nursing facilities the state by requiring completion by physicians or nursing homes of forms relating to a patient s condition and ..... of any kind initiated by nursing homes or attending physicians according to petitioners respondents obtained complete relief in the consent judgment approved by the district court in october 1979 which afforded .....

Om Prakash Berlia and Another Vs. Unit Trust of India and Others (No. ...

Court: Mumbai

Reported in: [1983]54CompCas469(Bom)

..... dividend from the date of allotment please take steps to complete the necessary formalities in this regard and arrange to issue ..... that sub section to such a situation this interpretation however was completely against the meaning of the section as a whole as ..... another where the acquiescence took place after the act had been completed in the former case the acquiescence under such circumstances that .....