Estimation - Year 1982 - Judgments

Feb 11 1982 (TRI)

impex Tube Manufacturing Co. (P.) Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Feb-11-1982

Reported in: (1982)2ITD74(Mum.)

..... at no stage of the proceedings has he created the belated estimate as an estimate in fact he had not taken any note of it ..... tribunal in support of the assessee s case that belated estimate was nonetheless an estimate further from the conduct of the ito in the instant ..... letter of the law is clear the assessee not having submitted the estimate within the terms of section 212 3a the penalty was rightly .....

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May 17 1982 (TRI)

P.A. Mohamed Abdul Khader and Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: May-17-1982

Reported in: (1983)3ITD334(Coch.)

..... we have carefully considered these arguments the assessee has filed an estimate of the advance tax payable by him beyond the date on ..... assessment year 6 the contention of the assessee is that the estimate has been filed within the financial year and therefore there is ..... voluntary act on the part of the assessee to furnish the estimate and pay the advance tax within the financial year even though .....

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Sep 23 1982 (TRI)

Bengal Electric Lamp Works Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Sep-23-1982

Reported in: (1984)8ITD349(Kol.)

..... learned commissioner appeals that the assessee had in fact filed the said estimate and therefore interest in terms of sub section 1a of section ..... from the assessee for non payment of advance tax according to its estimate and therefore the mere mistake of the ito to mention the ..... committed is for non payment of tax in accordance with the estimate filed by the assessee the remedy for it lies not in .....

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Mar 16 1982 (HC)

Southern Publications Private Ltd. Vs. Commissioner of Income-tax, Tam ...

Court: Chennai

Decided on: Mar-16-1982

Reported in: (1982)31CTR(Mad)26; [1982]137ITR822(Mad)

..... sales admits all these pre occupations claiming priority of attention the aspect of advance tax estimate was unfortunately over looked this was the petitioners explanation which the ito rejected our of ..... according to the commissioner the petitioner should have been in a position to file the estimate within time by 15th december mr jayaraman learned standing counsel for the department referred to .....

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Sep 22 1982 (HC)

Gwalior Rayon Silk Co. Ltd. Vs. Commissioner of Income-tax

Court: Madhya Pradesh

Decided on: Sep-22-1982

Reported in: (1983)37CTR(MP)351; [1983]140ITR832(MP)

..... also contended that if the employer had made a bona fide estimate of the income chargeable under the head salaries and deducted the ..... the commissioner appeals while dealing with this matter found that the estimate made by the employer was bona fide the tribunal has not ..... the tribunal has merely held that the employer did not correctly estimate the salary income in accordance with the provisions of the .....

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Feb 09 1982 (HC)

V.N. Rajan and Co. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Feb-09-1982

Reported in: (1983)32CTR(Cal)22,[1983]142ITR545(Cal)

..... had addressed themselves to the true points namely the criticism of the estimate as in 1923 and 1924 what material had they before them ..... basis on which it seems to me that the reconsideration of the estimate can be explained but that is not a justification for these ..... as representing the amounts of the debt which at the time were estimated to be bad the assessee company continued after 1922 to trade .....

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Apr 27 1982 (TRI)

Second Income-tax Officer Vs. Sanwarmal Pavankumar (Huf)

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-27-1982

Reported in: (1982)2ITD501(Mum.)

..... that the assessee was not obliged to file an advance tax estimate under section 209a and consequently section 209a 4 has no application ..... instalment being due as already indicated there was no advance tax estimate filed by the assessee and therefore there is no question of ..... are concerned with the assessee s obligation to file advance tax estimate and pay the advance tax it arises only under certain .....

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Dec 23 1982 (HC)

Union of India (Uoi) and ors. Vs. Hindustan Aluminium Corporation Limi ...

Court: Kolkata

Decided on: Dec-23-1982

Reported in: AIR1983Cal307,87CWN450

..... of indigenous aluminium the central government may having regard to all relevant factors including the estimated cost of production of indigenous aluminium produced by a producer by order fix from ..... of the retention price of indigenous aluminium having regard to all relevant factors including the estimated cost of production of indigenous aluminium the government has not at all taken into .....

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Aug 02 1982 (HC)

Commissioner of Income-tax Vs. Kolbeong Co. Ltd.

Court: Kolkata

Decided on: Aug-02-1982

Reported in: [1983]143ITR512(Cal)

..... an adverse conclusion and before rejecting the assessee s accounts and estimating the assessee s income he further observed that on one ..... drawing an adverse conclusion in rejecting the book version and in estimating the income the aac in these circumstances set aside the ..... that the ito had not taken into consideration those facts in estimating the assessee s income and that the expenses had been .....

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Jul 28 1982 (HC)

Commissioner of Income-tax Vs. Bherulal Shrikishan

Court: Madhya Pradesh

Decided on: Jul-28-1982

Reported in: (1983)36CTR(MP)115; [1984]145ITR805(MP)

..... and 1967 68 it filed a return disclosing an income of rs 2 600 on estimate basis the ito issued a notice under section 143 2 of the act with which ..... to the following observations in the tribunal s order after all an estimate is an estimate and the circumstance that the estimate given by the assessee is rejected and is substituted by another .....

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