Completion - Year 1983 - Judgments

Apr 12 1983 (TRI)

Champion Construction Co. Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-12-1983

Reported in: (1983)5ITD495(Mum.)

..... noted the assessee s other objection regarding the computation of income after the transaction is complete etc however it appears that finding force in the assessee s preliminary objection the commissioner ..... received during the accounting year it cannot be said that merely because a contract was completed after the accounting year no profits arose or accrued to the assessee in the accounting .....

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Oct 10 1983 (TRI)

income-tax Officer Vs. C.V. Mohanasundaram/K.S.

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Oct-10-1983

Reported in: (1983)6ITD769(Mad.)

..... estimate could be made till the assessment of the firm was completed and the provisions of section 182 became applicable in this ..... share income as returned the ito necessarily has to await the completion of the assessment of the firm and the corning into ..... share incomes already adopted comes into play only in respect of completed assessment of a partner in a firm both the provisions therefore .....

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Feb 23 1983 (TRI)

Janab S.K. Yusuff Sheriff Vs. Seventh Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Feb-23-1983

Reported in: (1983)4ITD721(Mad.)

..... waiting for the expiry of the period allowed for the completion of assessment while this proposition expounded by the departmental representative ..... before the expiry of the period of time allowed for completing assessment as pointed out in those two decisions appear to ..... assessment like the one on hand have all to be completed within four years perhaps that practice then justifiable under the .....

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Sep 13 1983 (HC)

P.S. and Company Vs. State of Andhra Pradesh

Court: Andhra Pradesh

Decided on: Sep-13-1983

Reported in: [1984]56STC283(AP)

..... facilitate the consignee to get the rectifications or any improvement completed early if required it will be very convenient to carry ..... the crane comes into existence only when the erection is complete the erection is thus a fundamental and integral part of ..... and the crane comes into existence only when the erection is complete 27 conversely where manufacture or fabrication is a highly specialised .....

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Feb 21 1983 (HC)

Smt. Suryaben Vinodbhai Shah Vs. Shri B.K. Jhala

Court: Mumbai

Decided on: Feb-21-1983

Reported in: (1983)85BOMLR364

..... municipal corporation and to put the plaintiff in possession of the flat after securing the completion certificate she also asked for a permanent injunction restraining defendant no 1 from dealing with ..... orders directing the receiver to do everything needful for the purpose of securing the necessary completion certificate or occupation certificate in order to enable the petitioner to occupy the flat .....

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Dec 16 1983 (SC)

Kailash Sonkar Vs. Smt. Maya Devi

Court: Supreme Court of India

Decided on: Dec-16-1983

Reported in: AIR1984SC600; 1983(2)SCALE1211; (1984)2SCC91; [1984]2SCR176; 1984(16)LC262(SC)

..... she entered the fold of christianity her original caste was completely lost the respondent in her anxiety to succeed has overstated ..... or that her parents were not christians a fact which is completely falsified by the oral and documentary evidence produced by the ..... accepted by the katia community 51 on a full and complete appraisal of the oral and documentary evidence the following conclusions .....

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Sep 27 1983 (TRI)

H.H. Maharao Bhim Singhji Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Jaipur

Decided on: Sep-27-1983

Reported in: (1984)10ITD558(JP.)

..... understatement of the valuation need to be got examined before completing the assessments 13 on receipt of the aforesaid information the ..... upon the very issue that the tribunal has to decide a complete omission to consider that document may justifiably lead to the ..... of the diverse amount of sale consideration the wto while completing the assessments for those years neither included the said sale .....

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Jul 27 1983 (TRI)

income-tax Officer Vs. C. Vijaya Kumar Reddy

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Jul-27-1983

Reported in: (1983)6ITD362(Hyd.)

..... assessment year held that the transfer of property at khairatabad was complete on 5 11 1975 which falls within the assessment year 1976 ..... that a transaction of a gift of immovable property would be complete only by executing a registered document subject to other conditions being ..... previous year in which the transfer of a capital asset became complete or operative in the sense of the title of the .....

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Apr 30 1983 (TRI)

Third Income-tax Officer Vs. Shivaji Park Gymkhana

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-30-1983

Reported in: (1983)4ITD462(Mum.)

..... sham lal 1981 127 itr 816 apparently support the assessee s contention namely that assessments completed without complying even with the procedural but mandatory provisions result in nullity of the ..... assumption of initial jurisdiction but some mandatory procedural provision has not been complied with while completing the assessment the assessment cannot be sustained and will have to be set aside .....

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Mar 16 1983 (TRI)

income-tax Officer Vs. Bohra Film Finance

Court: Income Tax Appellate Tribunal ITAT Jaipur

Decided on: Mar-16-1983

Reported in: (1983)4ITD247(JP.)

..... mention that section 153 prescribes different periods of limitation for completing the assessments the relevant provisions of section 153 may be ..... taking advantageof the fact that the assessment has not been completed by then p 385 their lordships also explained the decision ..... but subject to the limit prescribed under section 153 for completing the assessment this view is fully supported by the .....

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