Estimation - Judgment Search Results
Home > Cases Phrase: estimation Year: 1995 Page 1 of about 300 results (0.013 seconds)Assistant Commissioner of Vs. Modi Engineers
Court: Income Tax Appellate Tribunal ITAT Jaipur
Decided on: Mar-08-1995
Reported in: (1995)54ITD478(JP.)
..... penalty proceedings for assessee s default of failure to file the estimate of advance tax payable punishable under section 273 2 b ..... of the penalty proceedings the assessing officer further noted that the estimate of advance tax payable by the assessee was untrue he ..... otherwise also it makes no sense that obligation to file the estimate of advance tax payable only without further obligation of paying .....
Tag this Judgment! Ask ChatGPTDeputy Commissioner of Vs. Asia Foundations and
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-29-1995
Reported in: (1995)53ITD421(Mum.)
..... payment of first and second instalments of advance tax by under estimating the income subject to advance tax and hence he charged interest ..... assessee has been deliberately following a method by which it under estimates the advance tax payable by it in the first two instalments ..... ito had not given a finding that the assessee had under estimated the advance tax and their lordship had taken the view that .....
Tag this Judgment! Ask ChatGPTPrabhat Oil Traders Vs. Income-tax Officer (No. 2)
Court: Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on: Aug-31-1995
Reported in: (1996)56ITD24(Ahd.)
..... be held having defaulted in making proper payment and filing incorrect estimate of income the notice may be cancelled 13 the assessing ..... 1961 deemed income is not supposed to be shown in the estimate of advance tax 18 the departmental representative contended that the ..... officer cannot charge the assessee that it had filed untrue estimate under section 212 3a yet the assessing officer has given .....
Tag this Judgment! Ask ChatGPTOriental Building and Furnishing Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Feb-22-1995
Reported in: (1995)53ITD198(Delhi)
..... disallowances made by the assessing officer a rs 5 00 000 estimated as hire charges in respect of fixtures furniture and equipment ..... of rs 2 lakhs originally made by the assessing officer on estimate basis towards income from house property was subsequently deleted he ..... submitted that similarly the amount of rs 5 lakhs estimated by the assessing officer as hire charges for furniture etc .....
Tag this Judgment! Ask ChatGPTAgro Aid Agencies Vs. Deputy Commissioner of Income
Court: Income Tax Appellate Tribunal ITAT Indore
Decided on: May-15-1995
Reported in: (1995)52TTJIndore525
..... could not be predicted at the time of filing the estimate hence the penalty is not exigible the assessing officer did ..... not necessarily lead to the conclusion that the assessee had not estimated its current income correctly the assessee has maintained its account ..... have visualised such disallowance at the time of filing advance tax estimate moreover the assessee cannot be visited with penalty on the .....
Tag this Judgment! Ask ChatGPTAssistant Commissioner of Income Vs. Dr. Smt. Ujjawala SharmA. (Dr.
Court: Income Tax Appellate Tribunal ITAT Indore
Decided on: Jan-06-1995
Reported in: (1997)57TTJIndore532
..... he admitted that the expenditure of rs 38 000 was shown by estimate according to him the same is moderate reasonable and deserves to be ..... justified in allowing the expenditure of rs 12 000 by estimate according to him the estimate made by the ao is reasonable on the other hand ..... submissions advanced by the parties i am of the opinion that the estimate of expenses made by the dy cit a is appropriate 21 .....
Tag this Judgment! Ask ChatGPTPushpa Devi Bhojnagarwala Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Sep-26-1995
Reported in: (1996)56ITD302(Kol.)
..... rs 81 400 however in response to the same the assessee has filed a lower estimate by estimating the income at rs 30 000 as mentioned earlier the assessing officer thereupon issued ..... mentioned therein the said paragraph reads as under without reasonable cause failed to furnish an estimate of advance tax payable by you in accordance with the provisions of sub section 3 .....
Tag this Judgment! Ask ChatGPTKanhaiya Lal Doshi Vs. Assistant Commissioner
Court: Income Tax Appellate Tribunal ITAT Jaipur
Decided on: Feb-10-1995
Reported in: (1996)56ITD486(JP.)
..... previously assessed by way of regular assessment or ii not sending an estimate of his current income and the advance tax payable by him ..... 1 27 169 on 13th 15th sept 1985 against rs 20 585 estimated 21 the existence of the above mentioned jurisdictional facts which admit ..... lending business the assessee did neither send to the ito an estimate of his current income and the advance tax payable by him .....
Tag this Judgment! Ask ChatGPTMahindra and Mahindra Ltd. Vs. Income Tax Officer.
Court: Mumbai
Decided on: Mar-14-1995
Reported in: (1996)55TTJ(Mumbai)174
..... expected to act honesty and fairly the mere fact that the estimate by the employer is incorrect without anything more would not inevitably ..... noted that the assessee discharged his duty he made an honest estimate no mala fide was attributed against the assessee by the ..... nor this was contended by the learned departmental representative filing of estimate in consonance with s 192 1 is the prerogative of .....
Tag this Judgment! Ask ChatGPTChaman Lal and Co. Vs. Income Tax Officer (ito V. Chaman
Court: Income Tax Appellate Tribunal ITAT Chandigarh
Decided on: Jun-08-1995
Reported in: (1995)53TTJ(Chd.)241
..... authorities the ao did not choose to reject the purchases but simply estimated the sales without there being any basis it is contended that ..... application of proviso to s 145 1 7 so far as estimate of sale is concerned neither the ao nor the first appellate ..... authority has assigned any reason or basis on which the estimate has been made once the purchases have been accepted and have .....
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