Entry - Judgment Search Results

Shri Nagnath Hanumantrao Jalkote Vs. the Asstt. Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2008)110ITD549(Pune.)

..... his return for the block period for the reason that the aforesaid entry was merely a hypothetical entry this entry was not verified examined or explained it was also represented that during ..... of clerkage it will also be hard to swallow that the impugned entry was merely hypothetical entry while other entries of similar nature represented substantive financial transactions therefore his case was that .....

Mange Ram Mittal Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... avoid higher rate of tax at 60 per cent such entry e an entry made subsequent to the date of search is of consequence ..... from the residence of shri manohar singh indicated that number of entries pertained to personal expenses of the assessee e g expenditure on ..... assessee had admitted in tape recorded conversation that those were coded entries it could not therefore be treated as rough calculations in the .....

Anjan Bhattacharya and anr. Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: 2006(3)CHN669

..... to the advocate general there is an overlapping area in entry 66 and entry 32 which pertains to the universities and therefore he ..... supreme court had referred to the overlapping of entry 66 of list i and entry 11 entry 11 has since been deleted from list ..... to be read distinctly and separately from the remaining part of entry 32 which is unincorporated trading literacy scientific religious and other .....

Deputy Commissioner of Income Tax Vs. Jindal Photo Films Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)1113ITD624(Delhi)

..... priority industry let alone the first appellate authority the fact that while making changes in entry 9 the legislature in its wisdom considered it necessary to take out the words cinematograph ..... education in these circumstances by virtue of this reason itself cannot be stretched to include entry 10 the interpretation that photographic apparatus and goods cannot include photo films cannot be accepted .....

Mrp Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

..... of customs can in special circumstances permit the bill of entry to be presented before delivery of the import manifest import ..... the importer vide procedure laid down under the bill of entry electronic declaration regulations 1995 issued by the board under section ..... by the proper officer k duplicate copy of a bill of entry generated on electronic data interchange system installed in any customs .....

Sukh Ram Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)99ITD417(Delhi)

..... officer therefore rejected the explanation offered by the assessee as regards the nature of transactions entries found recorded in the said diary and ascertained such nature on the basis of ..... the undisclosed income of the assessee representing unexplained receipts similarly he held that the other entries found recorded in the said diary represented the unexplained investment deposits made by the .....

Mange Ram Mittal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)103ITD389(Delhi)

..... sales from seven liquor shops in the following manner the information entries of various liquor shops in summary sheet could be verified ..... the residence of shri manohar singh indicated that number of entries pertained to personal expenses of the assessee e g expenditure ..... of sunder hotel building belonging to the assessee there were several entries referred to in the seized documents as sethji m r .....

Georgia Vs. Randolph

Court: US Supreme Court

..... present co occupant s stated refusal to permit entry renders warrantless entry and search unreasonable and invalid as to him ..... a special reason for immediate rather than later police entry and entry following invitation or consent by one party ordinarily would ..... as to mrs randolph the majority s differentiation between entry focused on discovering whether domestic violence has occurred and .....

Asstt. Cit Vs. Ranjit Singh Ghuman

Court: Income Tax Appellate Tribunal ITAT Amritsar

..... learned departmental representative submitted that the conclusion drawn by the assessing officer that the entries made on the seized documents represented loan transactions of the assessee were based on ..... logical reasoning and human probability duly supported by corroborative evidence and entries in the seized documents he submitted that the learned commissioner appeals has referred to .....

Pushpanjali Silk Private Limited Represented by Its Director, Sanjiv K ...

Court: Chennai

Reported in: (2006)4MLJ968

..... the condition and cleared the goods thereafter two more bills of entry under the same contract were filed by the petitioner samples were ..... values cannot be adopted each consignment covered by each bill of entry forms part of the goods supplied under one single contract ..... cestat with regard to the earlier imports covered by bills of entry under the same contract dated 17 02 2005 no costs consequently .....