Default - Judgment Search Results

G.V. Films Ltd. Vs. S. Priyadarshan and anr.

Court: Chennai

Reported in: [2006]287ITR561(Mad)

..... dispossession by the purchaser and that rule provides that where any person other than the defaulter is dispossessed of immovable property sold in execution of a certificate by the purchaser he ..... of the civil court to decide questions arising between the income tax officer and the defaulter or the representatives relating to the execution discharge or satisfaction of the certificate duly filed .....

Dy. Cit. Vs. Excel Industries Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)5SOT235(Mum.)

..... proves to the satisfaction of the assessing officer that the default was for good and sufficient reasons no penalty shall be ..... officer declaring the assessee as deemed to be in default even though the default as prescribed by the assessing officer has been mentioned ..... specific finding to declare the assessee deemed to be in default is necessary for further consequences as provided in sections 201 .....

Dalgaon Agro Industries Ltd. (Now Known as Tasati Tea Ltd.) Vs. Union ...

Court: Kolkata

Reported in: (2006)1CALLT32(HC),2005(3)CHN428,[2006(108)FLR545],(2005)IIILLJ356Cal

..... liability but a liability of the establishment a liability under section 14b accrues immediately on default and the subsequent quantification or late quantification cannot be construed to mean that the ..... sum due in section 17b includes damages recoverable under section 14b even in respect of default committed by the transferor employer before transfer mr sengupta contended that section 14b provides .....

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)96TTJ(Delhi)1

..... assessing authorities discretionary powers to charge interest and also to levy penalties for the same default were found to be rather complicated these were contained in the following sections of the ..... has substituted the above provisions by a simple scheme of payment of mandatory interest for defaults mentioned therein the provisions relating to charge of mandatory interest are contained in the new .....

Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)96TTJ(Kol.)1041

..... the expatriate employees including the taxes payable on such remuneration the assessee had committed a default in discharging its obligation of deduction of tax and payment to the government in respect ..... current assessment year he observed that the cbdt had launched a scheme whereby tds by defaulters for not deducting tax in respect of salary and remuneration paid to expatriate employees abroad .....

Concord Trust (Original Appellants and Cross-respondents) Vs. Law Debe ...

Court: House of Lords

..... continued suspension of mr rymaszewski from elektrim s board of management constituted an event of default materially prejudicial to the interests of the bondholders for condition 12 purposes a committee ..... notified elektrim that mr rymaszewski s suspension constituted a condition 12 ii event of default and certified that the event was materially prejudicial to the bondholders the trustee was .....

Addl. Cit (Asstt.), Special Vs. Hindalco Industries Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)4SOT757(Mum.)

..... section 220 2 the assessee must be found to be in default following decisions are also relevant for deciding the issue new united ..... has been paid the assessee will not be treated as in default and no interest for that amount thereafter will be charged similarly ..... subjected to interest and entire period from the date of original default cannot be considered for the charge of interest we set aside .....

Rakshak Chemicals (P) Ltd., Vapi Vs. Ito, Tds, Valsad

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)97TTJ(Ahd.)135

..... appeals challenging the validity of the aforesaid orders holding the assessees to be assessees in default at the time of hearing before the commissioner appeals the assessee inter alia submitted that ..... the commissioner appeals observed that the assessees rely on future decisions but keep on committing default in present every year by making provision of interest payment and debiting the same to .....

K.A.M.A.K. Nataraja Nadar and Sons, Iron Paint and Pipe Merchants and ...

Court: Chennai

Reported in: (2005)4MLJ222

..... of rent for certain period may not amount to wilful default and the default must be with an intention to commit the same ..... all the allegations and the reasons assigned for eviction including wilful default opposed the eviction petition further contenting that the averments made ..... to disturb for these reasons the landlord has proved the wilful default and on this ground alone the eviction has to be .....

West Bengal State Electricity Board Vs. Deputy Commissioner of Income ...

Court: Kolkata

Reported in: (2005)198CTR(Cal)122,[2005]278ITR218(Cal)

..... away with retrospective effect nor the jurisdiction could be created with retrospective effect therefore the default having been committed before 8th may 1989 the jurisdiction remains with the officer before whom ..... finally paid after disposal of the reference this decision was rendered in the context of default in relation to section 220 which contemplated payment of tax within a particular time on .....