Escapement - Judgment Search Results

by the Petitioner. there Can Be Thus No Escape but Vs. --respondents

Court: Punjab and Haryana

..... filed earlier lpa no 125 o 3 by the petitioner there can be thus no escape but to direct for determination of the petitioner s pension on the basis of the .....

Expanded Metal Company Vs. Bradford

Court: US Supreme Court

expanded metal company v bradford 214 u s 366 1909 u s supreme court expanded metal company v bradford 214...

Surendra Kumar JaIn Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2004)85TTJ(Nag.)285

..... recording the reasons to entertain a belief that substantial income of the assessee had escaped assessment in order to support and substantiate this contention he enumerated the following information ..... 147 after complying with all the statutory formalities therefore the information which enlightened the escapement of sizeable income and the investigation and verification of the same with reference to .....

United States Vs. Bailey

Court: US Supreme Court

..... believed that neither respondents nor the juries were acquainted with the proposition that the escapes in question were continuing offenses this failure according to the majority constituted an obvious ..... respondent had introduced no evidence whatsoever justifying his continued absence from jail following that escape ii criminal liability is normally based upon the concurrence of two factors an evil .....

Daulatram Rawatmull Vs. Commissioner of Income-tax, Central

Court: Kolkata

Reported in: AIR1967Cal547,[1967]64ITR593(Cal)

..... for the first time for example where the income has escaped assessment altogether an assessment under section 34 will be an ..... it waspossible to take action against an assesseewhose income has escaped assessment notwithstanding there had been no omission or failureon the ..... tax officer has reasonto believe income profits or gains have escaped assessment he may proceedto assess or reassess income so the .....

East Coast Commercial Company Ltd. Vs. Income-tax Officer and ors.

Court: Kolkata

Reported in: [1981]128ITR326(Cal)

..... income tax officer for initiating the proceedings for assessing or reassessing the income which has escaped assessment those reasons are of particular significance when action is taken under clause a of ..... brief reasons for starting proceedings under 147 indicate the items which are believed to have escaped assessment the said brief reasons which were appended to the said report overleaf were .....

Amit Estate Organizer Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2008)113TTJ(Ahd.)1018

..... can under the amended provisions legitimately reopen the assessment in respect of income which had escaped assessment viewed in that angle power to reassessment is much wider under the amended provisions ..... considered with other facts for forming the belief that the income of the assessee has escaped assessment there being no explanation about the difference between the cost of construction of .....

The Deputy Commissioner (C.T.) Vs. Indian Refrigeration Industries Pri ...

Court: Chennai

Reported in: [1980]46STC264(Mad)

..... the assessing authorities were to pass orders of reassessment displaying only the amounts comprising the escaped turnover as if they alone occupied the field of reassessments 45 these considerations i ..... the area of reassessment made by the assessing authority within the narrow confines of turnover escaping assessment 51 the learned additional government pleader referred us to an earlier decision of .....

Gujarat Credit Corp. Ltd. Vs. Acit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2008)113ITD133(Ahd.)

..... confers jurisdiction merely to issue notice calling for a return in cases where income has escaped assessment for making assessment or reassessment as provided under section 147 this section however ..... to believe or information in possession before taking action to assess or reassess the income escaping assessment have been dispensed with iii the existing legal interpretation that once an assessment .....

Assistant Commissioner of Income Vs. Asian Exim International

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2008)113TTJ(Asr.)427

..... deduction under section 80 ib in respect of depb receipts and duty drawback also represented escaped income of the assessee the same can be disallowed while completing the reassessment proceedings he ..... which a reasonable person could have formed the requisite belief whether material would conclusively prove escapement of income is not the concern at that stage this is so because the formation .....