Completion - Year 1996 - Judgments

Feb 05 1996 (TRI)

Baldevraj Sitaram Malhotra (Huf) Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Feb-05-1996

Reported in: (1996)58ITD35(Pune.)

..... non agricultural property was duly disclosed before the ao who completed the original assessment it was also disclosed that the entire ..... for the two separate years and the assessments also were completed separately in income tax and wealth tax proceedings thus there ..... of that estate was not taxable in their hands while completing the original assessment the ito accepted their submission and computed .....

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Jan 31 1996 (TRI)

Dr. K. Sambasiva Rao Vs. Assistant Commissioner of Wealth

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Jan-31-1996

Reported in: (1996)55TTJ(Hyd.)178

..... on 30th march 1986 assessments of all the three assessees for these years were originally completed on 28th jan 1988 and 12th jan 1988 respectively those original assessments were set aside ..... revenue cannot take the assessment proceedings out of the normal limitation period assessment must be completed within the normal period prescribed under the act the it authorities have been empowered to .....

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Mar 29 1996 (TRI)

Param Anand Builders Pvt. Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Mar-29-1996

Reported in: (1996)59ITD29(Mum.)

..... of which now the assessee is in appeal before us was completed repeating the figures of assessment order dt 14th march 1991 ..... followed by the assessee and which is stated to be project completion method the learned counsel for the assessee has relied on ..... 89 should be accepted because the assessee has followed the project completion method of accounting we may reiterate that merely because the .....

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Apr 25 1996 (TRI)

Jitendra R. Shroff Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-25-1996

Reported in: (1996)59ITD494(Mum.)

..... the cit was justified in setting aside the assessment for making detailed enquiries and completing the assessment after that only the learned departmental representative emphasised that in view of ..... prominently displaying this fact on both the returns secondly both the assessments had been completed under the prevailing scheme of assessments under s 143 1 after examining the circulars .....

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Sep 26 1996 (TRI)

M.N. Dastur and Co. Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Sep-26-1996

Reported in: (1997)61ITD167Cal

..... only when the rendering of services under a contract is completed or substantially completed para 4 3 defines proportionate completion method as a method of accounting which recognises revenue in ..... there is evidence that some other method better represents the pattern of performance ii completed service contract method performance consists of the execution of a single act alternatively services .....

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Oct 31 1996 (TRI)

S.K. Estates (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Oct-31-1996

Reported in: (1997)60ITD621(Mum.)

..... unique estates development company limited is concerned as aforesaid it accrue to the assessee on completion of the three buildings the decision of the tribunal in the case of shapoorji ..... the accumulated contract costs because they do not relate to reaching the present stage of completion of a specific contract however in some circumstances general administrative expenses development costs and .....

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Dec 31 1996 (TRI)

Deputy Commissioner of Vs. Machino Techno Sales Pvt. Ltd.

Court: Income Tax Appellate Tribunal ITAT West Bengal

Decided on: Dec-31-1996

Reported in: (2000)242ITR17Cal

..... audit therefore the assessee was also prevented by sufficient cause from getting the statutory audit completed within the time considering all the facts the proceeding under section 271b please be ..... thus pleaded that the company was prevented by sufficient cause from getting the statutory audit completed within time the assessing officer observed that the purported tax audit report dated july .....

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Mar 29 1996 (HC)

Param Anand Builders Pvt. Ltd. Vs. Income Tax Officer.

Court: Mumbai

Decided on: Mar-29-1996

Reported in: (1996)56TTJ(Mumbai)21

..... by the assessee and which is stated to be project completion method the learned counsel for the assessee has relied on ..... impression that perhaps by the time this assessment order was completed the ao was not communicated by the director of inspections ..... 89 should be accepted because the assessee has followed the project completion method of accounting we may reiterate that merely because the .....

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Dec 05 1996 (HC)

Gulmohar Estates Limited and ors. Vs. State of Haryana and anr.

Court: Punjab and Haryana

Decided on: Dec-05-1996

Reported in: (1997)116PLR547

..... colony or part thereof in respect of the colony or part thereof have been completed and a completion certificate in respect thereof issued the director may on an application in this behalf ..... has challenged the impugned order on the following grounds 1 after issue of partial provision completion certificate respondent no 2 had no jurisdiction to take proceedings against the petitioner for cancellation .....

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Feb 05 1996 (TRI)

Baldevraj Sitaram Malhotra (Huf) Vs. Income Tax Officer. (Also Satpal

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Feb-05-1996

Reported in: (1996)55TTJ(Pune.)493

..... non agricultural property was duly disclosed before the ao who completed the original assessment it was also disclosed that the entire ..... for the two separate years and the assessments also were completed separately in income tax and wealth tax proceedings thus there ..... of that estate was not taxable in their hands while completing the original assessment the ito accepted their submission and computed .....

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