Continuing Default - Judgment Search Results

T.K. Roy, Vs. Commissioner of Wealth-tax

Court: Guwahati

..... act does not expressly or by necessary implication treat the default as a continuing default it would in our opinion be stretching the point too ..... constitutes a completed offence as contended by the assessee or a continuing default as contended by the revenue and which of the law ..... intended that infraction of section 18 1 a would be a continuing default until the returns are filed 92 in cit v ramchand .....

Union of India (Uoi) Vs. Raj Kumari Narendra Kumari

Court: Kolkata

Reported in: [1978]113ITR299(Cal)

..... the income tax officer may direct and in the case of a continuing default such further amount or amounts as the income tax officer may ..... further that where the income tax officer is satisfied that the default was for good and sufficient reasons no penalty shall be levied ..... the petitioner that the penalty imposed on an assessee for his default to pay advance tax is recoverable by the issue of a .....

Commissioner of Income-tax Vs. Patrokola Tea Co. Ltd.

Court: Kolkata

Reported in: [1980]125ITR575(Cal)

..... as the ito may direct and in the case of a continuing default such further amount or amounts as the ito may from time ..... some payments were made but thereafter the assessee company had again defaulted but repeated the plea of restrictions on the remittances in 1965 ..... ito was justified in imposing the penalty after considering that the default was not good or sufficient reason 11 we therefore answer by .....

Kanyakaparameswari Varthaka Sangham Vs. Commissioner of Endowments, An ...

Court: Andhra Pradesh

Reported in: AIR1979AP173

..... 9 every member is also required to submit a monthly sales statement to the association continuous default for period of three months entails loss of membership of the association there are detailed ..... registered under the societies registration act that the ownership of we building was always and continued to be with the sangham that there was never any dedication or divestiture that though .....

T.K. Roy, Vs. Commissioner of Wealth-tax

Court: Guwahati

..... act does not expressly or by necessary implication treat the default as a continuing default it would in our opinion be stretching the point ..... constitutes a completed offence as contended by the assessee or a continuing default as contended by the revenue and which of the law ..... a completed offence as contended by the assessee or a continuing default as contended by the revenue and which of the law .....

T. K. Roy Vs. Commissioner of Wealth-tax. S. Karam Singh V. Commission ...

Court: Guwahati

..... does not expressely or by necessary implication treat the default as a continuing default it would in our opinion be stretching the point ..... offence quot as contended by the assessee or a quot continuing default quot as contended by the revenue and which of the ..... revenue the question involved was payment of interest for quot continuing default quot on failure to file return as provided under section .....

Addl. Commissioner of Income-tax Vs. Kalyanmal Mills Tent Factory

Court: Madhya Pradesh

Reported in: [1979]116ITR881(MP)

..... the income tax officer may direct and in the case of a continuing default such further amount or amounts as the income tax officer may ..... the income tax officer may direct and in the case of a continuing default such further amount or amounts as the income tax officer may ..... tax the ito is authorised to impose penalty and for continuing default he is further authorised to impose penalty the limits for .....

Wire Machinery Manufacturing Corporation Ltd. and ors. Vs. State and a ...

Court: Kolkata

Reported in: [1979]49CompCas197(Cal),1978CriLJ839

..... to prosecution under section 406 or 409 indian penal code and as such the default cannot be a continuing offence 9 mr birendra nath mitra the learned public prosecutor opposes these rules ..... to the fund relating to the previous month the offence commenced and it continued day to day till the default was made good in support of his argument mr das drew our attention .....

Ajit Kumar Sarkar Vs. Assistant Registrar of Companies

Court: Kolkata

Reported in: [1979]49CompCas909(Cal),1979CriLJ61,83CWN108

..... may extend to rs 50 for every day during which the default continues it is argued by the learned advocate for the petitioner that ..... conviction for non filing of annual return and thereafter if the default continues that gives rise to an offence for which a daily fine ..... act where there is a provision for daily fine if the default continues after conviction and an order is made by the magistrate to .....

Surja Ram Cotton Ginning and Pressing Factory Vs. the State of Haryana ...

Court: Punjab and Haryana

Reported in: [1979]44STC21(P& H)

..... or more than ten rupees for every day during which the default continues in view of the reference to the provisions of section 25 ..... half per centum per month thereafter during the period he continues to make default in the payment provided that for the purpose of ..... returns 10 for every day during which the default or failure to file returns continues 10 an equally tenuous argument then advanced on .....