Detectable - Judgment Search Results

Deputy Commissioner of Vs. Jai NaraIn Radhey Shyam and Co.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... sheet entry dt 10th january 1990 does not indicate anything about detection of bogus purchases by the ao 4 1 the learned counsel ..... the additional income has been offered for tax prior to its detection by the ao no penalty would be leviable therefore the precise ..... that the additional income had been declared voluntarily by the assessee before detection thereof by the ao 5 9 in view of the aforesaid .....

Assistant Commissioner of Vs. Guru Ram Dass Fruit and Vegetable

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1998)67ITD1(Chd.)

..... including exact amount of drafts purchased by the assessee which were detected by the department during the course of investigation and not ..... forward voluntarily to agree for the addition but only when allegedly detected by the adi that it included the amounts of drafts ..... forward voluntarily to agree for the addition but only when allegedly detected by the adi that it included the amounts of drafts .....

indrox Chemicals Ltd. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(60)ECC646

..... is according to mcgraw hill dictionary dye penetrant is a dye containing liquid used for detecting cracks or other surface defects in non magnetic materials at internal page 2 collector appeals ..... liquid there is no technical opinion in the order according to which the dye penetrant detects cracks because of its fluorescence adjudicating authority cannot substitute his own opinion for expert opinion .....

ishwarlal C. Surana Vs. Commr. of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... of customs siib custom house madras stated inter alia that after detection of smuggling of bearings in the guise of gambier covered ..... the specific information and detailed examination the fraud committed cannot be detected in the normal course thus this is a clear case ..... to defraud the government of its lawful revenue and escape the detection by customs in the normal course of examination thus the .....

Pankaj Kumar Mukherjee Vs. Cesc Limited and anr.

Court: Kolkata

Reported in: (1998)3CALLT399(HC)

..... the other hand inter alia is that their inspecting team having detected tampering of the meter and seal and the report of such ..... in terms of such regulation framed by the said board on detection of pilferage the board raised such bill towards unmetered consumption determining ..... of the indian electricity act does not apply to demand on detection of pilferage no provisions of the schedule to the said act .....

G. Jayakumar Vs. Superintendent, Central Excise, Customs Preventive an ...

Court: Kerala

Reported in: 1998CriLJ4427

..... o 2 pw1 is the superintendent of central excise who detected the offence conducted the search seized the contraband articles registered ..... superior officer pw1 the superintendent of the central excise who detected the offence has deposed that when he received the information ..... personally and thereafter he directed to conduct the raid and detected the offence pw9 has deposed that he got information that .....

Rajeev Kumar Vs. Dr. U.K. Biswas and Others

Court: Bihar State Consumer Disputes Redressal Commission SCDRC Patna

..... long time when he was actually suffering from appendicitis as later on detected at patna he had unnecessarily to spend a large sum in pursuing ..... him to consult a surgeon he consulted dr moti lal singh who detected it to be a case of appendicitis which was operated upon ..... party no 3 conducted ultra sound scanning properly it could have been detected also had he been referred to a surgeon then itself he .....

Shiv Sons and Hira Sons Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(101)ELT695TriDel

..... that presence of betel nuts katha and lime could not be detected on this basis the collector concluded that the product described as ..... that the presence of betel nuts and lime could not be detected and desired that executive checks may be conducted the ld counsel ..... report saying that the presence of betel nuts could not be detected i put together leads to only one conclusion that the product .....

Asepack (P) Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)LC141Tri(Delhi)

..... the central excise officers visited the factory of the appellant and detected a routine preventive checking during the course of checking an excess ..... goods i e plastic film pouches numbering 1 19 200 was detected the excess stock pertained to various variety of printed pouches ..... is in the following words however i admit the excess as detected by the officers in respect of printed plastic pouches he .....

Minesh J. Mehta Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1999)63TTJ(Ahd.)467

..... particularly when the disclosure made by the assessee was neither suo motu nor prior to the detection by the revenue therefore the assessee is also not entitled to the immunities declared through ..... departmental representative in these circumstances it cannot be said that no concealment of income was detected by the department before filing of returns in question he therefore urged that the appeal .....