Concealed - Judgment Search Results

Jamnadas T. Mehta Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2002)81ITD103(Pune.)

..... the fixed deposits in the original returns these are the circumstances which would amount to concealment of income omission to consider the material on record while dropping the penalty is ..... principles of criminal law will apply these are quasi criminal proceedings there should be conscious concealment the provisions should be construed strictly it is now well settled that penalty proceedings are .....

R. Vinit and Co. Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)76TTJ(Ahd.)673

..... this additional income was disclosed by the assessee voluntarily without any detection of any concealment by the learned assessing officer he therefore submitted that the penalty cannot be validly ..... some omission or some wrong statement in the original return a penalty proceedings for concealment of the particulars of income or furnishing inaccurate particulars of such income as contemplated .....

Smt. Mrudulaben B. Patel Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)80TTJ(Ahd.)390

..... conclusions i that it is mandatory for the ao to record satisfaction in regard to concealment of income or and furnishing inaccurate particulars of income during the course of assessment proceedings ..... deciding the issue as to whether the ao had recorded the satisfaction in regard to concealment and or furnishing of inaccurate particulars of income in the course of assessment proceedings whether .....

R. Vinit and Co. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... material or evidence from which it could be inferred that the assessee has consciously concealed the particulars of his income or had deliberately furnished inaccurate particulars of such income ..... some omission or some wrong statement in the original return a penalty proceedings for concealment of the particulars of income or furnishing inaccurate particulars of such income as contemplated .....

Smt. Mrudulaben B. Patel Vs. Asst. Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)85ITD463(Ahd.)

..... i that it is mandatory for the assessing officer to record satisfaction in regard to concealment of income or and furnishing inaccurate particulars of income during the course of assessment ..... the issue as to whether the assessing officer had recorded the satisfaction in regard to concealment and or furnishing of inaccurate particulars of income in the course of assessment proceedings whether .....

income-tax Officer Vs. R.K. Bros.

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (2003)87ITD649(All.)

..... represent the income in respect of which particulars have been concealed as per the provision of explanation 1 the onus to ..... he fails to discharge that burden the presumption that he had concealed the income or furnished inaccurate particulars thereof is available to ..... tune of rs 4 89 959 the assessee has therefore concealed the assessable income and also furnished inaccurate particulars of income .....

Kumar Agencies (India) Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)265ITR57(Mum.)

..... that the additional income as surrendered did not represent concealed income of the assessee thus after having surrendered the ..... the income in respect of which particulars have been concealed provided that nothing contained in this explanation shall apply ..... assessee there is no clinching evidence as regards to the concealment principles of natural justice require that confessional statement should .....

B and Brothers Engineering Works Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2003)78TTJ(Ahd.)876

..... 1 5 of the assessment order in which specific quantum of concealment was admitted by him however the assessee failed to give specific ..... machines the ao observed that the assessee himself admitted to have concealed income on account of under invoicing of sale of machinery as ..... 1 5 of the assessment order in which specific quantum of concealment was admitted by him the assessee has failed to give specific .....

idco Dyes and Chemicals Pvt. Ltd. and anr. and Haryana Rang Udyog and ...

Court: Delhi

Reported in: (2003)180CTR(Del)212; [2003]259ITR600(Delhi)

..... penalty on the petitioner mere disclosure of income voluntarily would not attract penalty provisions unless concealment was also proved learned counsel submitted he also referred to three orders of the ..... this successful search carried out by the income tax authorities which brought to surface the concealed income the commission was thereforee of the opinion that the petitioner was compelled to .....

Smt. Brij Bala Chaudhary Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2003)87ITD173Luck

..... this case cannot lead to the inference that the assessee had concealed income according to him mere surrender of such income is ..... as under in our opinion the tribunal has rightly held so concealment involves necessarily the intention to withhold the truth and to ..... department to show by some other material that the assessee had concealed particulars of his her income 16 the learned senior departmental .....