Default - Judgment Search Results

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

Court: Guwahati

..... under section 14 1 of the act has committed a default and the default is continuing from day to day till he submitted the ..... as re quired sunder s 14 1 has committed a default and the default is continuing from that date till he submitted the return ..... penalty differentfrom the one provided in the original act for the default 51 mr bhattacharjee learned counsel for the assessee next submits that .....

Commissioner of Income-tax Vs. Soorajmul Nagarmull

Court: Kolkata

Reported in: [1983]139ITR239(Cal)

..... an appeal against an order of refusal under section 23 4 the relevant considerations are defaults with respect to provisions mentioned therein and contumacy in connection therewith we should also ..... an appeal against an order of refusal under section 23 4 the relevant considerations are defaults with respect to provisions mentioned therein and contumacy in connection therewith 74 the principles laid .....

Metal Press Works Ltd. Vs. J.K. and Sons

Court: Kolkata

Reported in: AIR1978Cal472

..... given further protection to the tenant against eviction on the ground of default in payment of rent under the new proviso the landlord shall ..... high court the plaintiff in that case alleged that the defendant has defaulted in payment of rent for four months within a period of ..... judge one of the issues was whether the defendant was in default in payment for four months within a period of twelve months .....

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

Court: Kolkata

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

..... of the month following the month for which there was a default and this default became a complete offence on and from the sixteenth day ..... 405 indian penal code mr dutta s contention is that a defaulting employer becomes liable 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 .....

Ajit Kumar Sarkar Vs. Assistant Registrar of Companies

Court: Kolkata

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

..... 60 days from holding of the annual general meeting and the default having continued till this date the complaints are within time in ..... may extend to fifty rupees for every day during which the default continues therefore the liability to furnish return continues until it is ..... to fix the liability with respect to the particular officer in default and there should have been a specific averment to that .....

Commissioner of Income-tax Vs. Dunlop Rubber Co. (India) Ltd.

Court: Kolkata

Reported in: [1980]121ITR476(Cal)

..... employee and if he fails to do so he commits a default this default occurs when such salary is paid and not when an order ..... by the assessee were made prior to 9th february 1963 and defaults were committed thereby the order under section 201 1 of the ..... merely imposed liability under section 201 and only if there was default to pay the amount demanded within the time prescribed recovery proceedings .....

Dunlop Rubber Co. (India) Ltd. Vs. Commissioner of Income Tax.

Court: Kolkata

Reported in: (1979)8CTR(Cal)110

..... employee and if he fails to do so he commits a default this default occurs when such salary is paid and not when an ..... i e the assessment year 1964 65 and there was no default in the said assessment year the appellate assistant commissioner accordingly cancelled ..... merely imposed liability u s 201 and only if there was default to pay the amount demanded within the time prescribed recovery proceedings .....

In Re: East India Hotels Ltd.

Court: Kolkata

Reported in: [1980]50CompCas381(Cal)

..... learned counsel appearing for the registrar of companies submitted that the company has admittedly committed default and violated the provisions by accepting deposits in excess of the limit fixed by the ..... the matter the only question remains whether the petitioner should suffer the consequence of the default which was admittedly committed and continued till the said deposits were secured by the trust .....

Commissioner of Income-tax Vs. Eyre Smelting P. Ltd.

Court: Kolkata

Reported in: [1978]114ITR51(Cal)

..... his employee and if he fails to do so he commits a default this default occurs when such salary is paid and not when an order is ..... of the revenue that the assessee would be deemed to have committed a default on the 26th july 1965 when the income tax officer issued the ..... was deemed to be not merely an assessee but also an assessee in default and therefore by a legal fiction it would be assumed in an .....

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

Court: Kolkata

Reported in: [1978]113ITR299(Cal)

..... provided further that where the income tax officer is satisfied that the default was for good and sufficient reasons no penalty shall be levied ..... magistrate that no penalty can be levied under section 221 for the default of the assessee to pay advance tax but in spite of ..... of the petitioner that the penalty imposed on an assessee for his default to pay advance tax is recoverable by the issue of a .....