Escapement - Judgment Search Results

C.D. Singh Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Allahabad

..... which would warrant the formation of belief relating to the escapement of income of the assessee from assessment and if there ..... dit inv none of which refer to any income having escaped assessment mere direction for making roving enquiries on certain points ..... or investments or business activities cannot be equated to escapement of income from assessment he therefore submitted that the alleged .....

Mukand Singh Sodhi Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (2001)78ITD266(Asr.)

..... evidence should lead that any income chargeable to tax has escaped the assessment such belief can relate to any assessment year ..... not chargeable to income tax is deemed to be income escaped assessment the appellant received enhanced compensation and that included the ..... reopen the assessment in respect of an income which has escaped assessment undoubtedly under the new section power to reopen assessment .....

Grover Nursing Home Vs. Income-tax Officer and ors.

Court: Punjab and Haryana

Reported in: (2001)167CTR(P& H)509; [2001]248ITR493(P& H)

..... year explanation in determining income chargeable to tax which has escaped assessment for the purposes of this sub section the ..... also assess any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the ..... his income profits or gains chargeable to income tax has escaped assessment he may start reassessment proceedings either because some fresh .....

Vipan Khanna Vs. Commissioner of Income-tax and ors.

Court: Punjab and Haryana

Reported in: (2002)175CTR(P& H)335; [2002]255ITR220(P& H)

..... previous underassessment and not the original assessment proceedings an order made in relation to the escaped turnover does not affect the operative force of the original assessment particularly if it has ..... that reassessment wipes out the original assessment and that reassessment is not only confined to escaped assessment or underassessment but to the entire assessment for the year and starts the .....

State Vs. Siddarth Vashisth and Manu Sharma and Others and Raja Chopra ...

Court: Delhi

Reported in: 2001IIIAD(Delhi)829; 2001CriLJ2404; 90(2001)DLT548

..... is also indicative of their plan to commit murder and then escape his further contention is that even if it is not believed ..... they were present at the cafe or after the incident they escaped from the place of occurrence together were not sufficient to draw ..... criminal conspiracy 44 the subsequent conduct of the accused persons in escaping together or thereafter meeting at the house of a 3 to .....

Waldies Ltd. Vs. Income-tax Officer and ors.

Court: Kolkata

Reported in: [2000]246ITR29(Cal)

..... income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the ..... account precluded from exercising the power to assess income which had escaped assessment now let me analyse the position it is crystal ..... it appears as follows i have reason to believe that income escaped assessment as the rent and commission paid to gillanders arbuthnot .....

Commissioner of Income-tax Vs. State Agro Development Corporation

Court: Jammu and Kashmir

Reported in: [2001]248ITR487(J& K)

..... reassessment proceedings and seek relief which in the absence of the proceedings for assessment of escaped income he could not have claimed income for the purpose of assessment under section 147 ..... that reassessment wipes out the original assessment and that reassessment is not only confined to escaped assessment or underassessment but to the entire assessment for the year and starts the assessment .....

Deputy Commissioner (C.T.), Vs. Kumar Traders

Court: Sales Tax Tribunal STT Tamil Nadu

Reported in: (2001)123STC347Tribunal

..... subsequently the assessing authority brought to assessment the packing charges by treating it as escaped turnover the assessee claimed that the subsequent assessment obliterated the original assessment therefore the ..... present to the mind of the legislature while making an assessment in respect of escaped turnover the assessing authority does not at all reassess the entire taxable turnover but .....

Gujarat Co-operative Oilseeds Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Rajkot

Reported in: (2001)78ITD308(Rajkot.)

..... consequent upon which he could have reason to believe that income chargeable to tax has escaped assessment therefore he contended that the order passed in consequence of reopening the assessment ..... officer in consequence of information in his possession had reason to believe that income had escaped assessment under these circumstances the hon ble high court held that reassessment proceedings were not .....

Om Prakash Munjal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2002)83ITD481(Chd.)

..... nexus between the material on record and belief that income had escaped assessment the mere fact that deduction under section 32ab was ..... from the end of assessment year therefore the requirement of establishing escapement of income due to failure on the part of the ..... 2 thereof simplifies the meaning of income chargeable to tax escaping assessment under the deeming provisions the action of the ao .....