Concealed - Judgment Search Results

Bhagwanji Bhawanbhai and Co. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1982)28CTR(Cal)375,[1983]141ITR640(Cal)

..... suffered an assessment on that basis not only the particulars of the income were concealed they were concealed in our opinion indisputably deliberately because it was nobody s case that the ..... to the conclusion that the disputed amount represents income and that the assessee has consciously concealed particulars of his income or deliberately furnished inaccurate particulars the mere falsity of the .....

Fedorenko Vs. United States

Court: US Supreme Court

..... a requires revocation of united states citizenship that was illegally procured or procured by concealment of a material fact or by willful misrepresentation footnote 1 the government brought ..... s rigorous definition of materiality it is true may occasionally benefit an applicant who conceals disqualifying information yet practically and constitutionally naturalized citizens as a class are not less .....

Commissioner of Income-tax Vs. Reliable Trading Agency

Court: Kolkata

Reported in: [1982]138ITR505(Cal)

..... these facts are shown to exist a presumption would be raised that such person has concealed the particulars of his income or furnished inaccurate particulars of such income this presumption ..... what was implicit in the previous explanation previous explanation used the expression deemed to have concealed the particulars of his income or furnished inaccurate particulars of such income for the purposes .....

V.P. Samtani Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1982]135ITR313(Cal)

..... from the facts stated hereinbefore that while the ito had initiated the penalty proceedings for concealment of the income for furnishing inaccurate particulars of different item etc by the assessee as ..... actually represented income of revenue receipt of the appellant and the appellant was guilty of concealment or for furnishing inaccurate particulars of his income 6 in this background we have to .....

Ram Gopal Neotia Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1982)1ITD160(Kol.)

..... determined by the iac on reassessments in respect of which particulars alleged to have been concealed or inaccurate particulars alleged to have been furnished for the accounting period relevant to the ..... notice to the assessee firm that whereas it appeared to him that the assessee had concealed the particulars of his income or deliberately furnished inaccurate particulars of such income he was .....

Commissioner of Income-tax Vs. Chiranjilal Naranglal

Court: Kolkata

Reported in: [1982]136ITR62(Cal)

..... credits appearing in the names of the aforesaid creditors represented the concealed income of the assessee he took a similar view with ..... and that even treating the surrender as an admission of concealment of undisclosed income the iac could not deny the assessee ..... evidence or by submission that he was not guilty of any concealment the opportunity was not given to the assessee furthermore in .....

Commissioner of Sales Tax Vs. Chhogmal Shankarlal

Court: Madhya Pradesh

Reported in: [1983]52STC42(MP)

..... that the dealer was maintaining double accounts and there was a concealment of turnover of rs 1 48 664 the case was reopened ..... the dealer section 43 deals with the power for imposing penalty on concealment of turnover it has been held by this court in commissioner ..... is that both these sections are intended to penalise a dealer for concealment of turnover 7 however section 27 2 of the act stands .....

V.P. Samtani Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1983]140ITR693(Cal)

..... undisclosed sources into the books of account thus there was clear concealment of income to attract the provisions of section 271 1 ..... the income then it cannot be said that the assessee had concealed the particulars of the income or furnished inaccurate particulars the ..... not have on the question of horse racing been guilty of concealment of the income but would certainly be guilty of furnishing .....

Kumar Jagadish Chandra Sinha Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1982)26CTR(Cal)323,[1982]137ITR722(Cal)

..... were found to be based on the detection of prima facie concealment of income for both these assessment years from the relevant ..... had been disclosed then there was no question of any concealment of income and accordingly there was no scope for the ..... is on this principle that an assessee can be penalised for concealing the particulars of his income or deliberately furnishing inaccurate particulars .....

Smt. Ichhabai Panchal Vs. Commissioner of Wealth-tax

Court: Kolkata

Reported in: (1981)24CTR(Cal)292,[1982]137ITR232(Cal)

..... return of his net wealth within the time allowed or has concealed the particulars of his assets or furnished inaccurate particulars of ..... statutory penalty for failure to file the return of income or concealment of income or the furnishing of inaccurate particulars thereof it also ..... a full and true disclosure of his net wealth before its concealment was detected by the wealth tax officer and that he had .....