False Return - Judgment Search Results
Home > Cases Phrase: false return Year: 1981 Page 1 of about 426 results (0.311 seconds)D. Rahaman Vs. Bijaya Kishore Das
Court: Orissa
Decided on: Jan-06-1981
Reported in: 51(1981)CLT179; [1982]136ITR855(Orissa)
..... the i t dept that he had not deliberately filed any false return and that he had no mens rea 5 in this court ..... of the view that the mere submission of a verified return containing a false statement does not by itself constitute an offence the accused ..... counsel appearing for the respondent submitted that the two returns that were filed were not false they only related to two different sources the .....
Tag this Judgment! Ask ChatGPTModi Industries Ltd. Vs. B.C. Goel
Court: Allahabad
Decided on: Feb-25-1981
Reported in: [1983]54CompCas835(All); [1983]144ITR496(All); [1981]7TAXMAN213(All)
..... fine 9 section 278 of the act deals with abetment of false returns etc anoffence under it was punishable prior to april 1 1964 ..... against a firm and its partners for having knowingly filed a false return of income on january 5 1963 for the accounting period april ..... the offence is committed i e when the untrue returns were filed involving the false statements of account see 770 v sitaram 1983 144itr503 .....
Tag this Judgment! Ask ChatGPTRajinder Nath Vs. M. L. Khosla, Income-tax Officer, and Another.
Court: Delhi
Decided on: Oct-21-1981
Reported in: (1982)27CTR(Del)13; [1982]134ITR397(Delhi)
..... a genuine firm we do not see how the assessed can be prosecuted for filing false returns we accordingly allow this appeal and quash the prosecution in view of this authoritative pronouncement ..... case and that the petitioner signed the verification in the return as well as both the statements of raw materials which were false and which he either knew or believed to be .....
Tag this Judgment! Ask ChatGPTRajendra Prasad Agarwal and Ors. Vs. Income-tax Officer, 'B' Ward and ...
Court: Allahabad
Decided on: Dec-18-1981
Reported in: [1983]144ITR506(All); [1982]11TAXMAN151(All)
..... abetted or induced applicant no 1 to make false statement on verification or to file false return or account it was argued that the complaint ..... 74 submitted on 30th july 1973 and the revised statement of return submitted much later on september 5 1975 prima facie a wrong ..... in both these paragraphs what has been stated is that the return was filed signed and verified by rajendra prasad agarwal accused no .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax (Central) Vs. Anchor Pressing (P.) Ltd.
Court: Allahabad
Decided on: Sep-02-1981
Reported in: (1982)26CTR(All)447; [1982]136ITR505(All)
..... act make provisions for offences and prosecutions theseoffences are failure to deliver returns etc furnishing of false statements and abetment of false returns etc section 20 which provides for a penalty on failure to .....
Tag this Judgment! Ask ChatGPTRama Subudhi and ors. Vs. Bhagirathi and ors.
Court: Orissa
Decided on: Sep-28-1981
Reported in: AIR1982Ori86; 53(1982)CLT78
..... according to them the process server and the commissioner had submitted false returns about actual delivery of possession the executing court held an enquiry ..... 35 of order 21 were not complied with and that a false return was made as if they were complied with on the finding ..... their guards on the premises as mentioned in the nazir s return would also show that they had obtained full possession it was .....
Tag this Judgment! Ask ChatGPTP.C. Wadhwa Vs. State of Haryana and Others
Court: Supreme Court of India
Decided on: Mar-05-1981
Reported in: AIR1981SC1540; [1981(43)FLR71]; 1981LabIC815; (1981)IILLJ42SC; 1981(1)SCALE585; (1981)2SCC642; [1981]3SCR84; 1981(2)SLJ700(SC); 1981(13)LC246(SC)
..... not liable so to include it it would not be right to condemn the return as a false return inviting imposition of penalty 1102f hindustan steel ltd v state of orissa 25 s ..... said to be malafide or unreasonable it cannot therefore be said that the assessee filed false returns necessitating imposition of penalty 1102a d e 3 after hearing the appellant in person and .....
Tag this Judgment! Ask ChatGPTRajasthan State Road Transport Corporation Vs. Smt. Manorma and ors.
Court: Rajasthan
Decided on: Dec-11-1981
Reported in: 1981WLN(UC)372
..... income of the firm could be arrived at because if often happens that false returns are filed with a view to inflate the income in my opinion ..... the firm could be arrived at because if often happens that false returns are filed with a view to inflate the income in my opinion ..... inflated moreover there is no reason why the deceased would file false returns of his income and pay higher income tax on the same .....
Tag this Judgment! Ask ChatGPTSanwal Ram and Etc. Vs. Additional District Magistrate, Sri Ganganagar ...
Court: Rajasthan
Decided on: Oct-15-1981
Reported in: AIR1982Raj139
..... for punishment penalty and procedure from sections 24 to 29 failure to furnish returns or furnishing false returns or making false declaration or acquisition of land in excess of the ceiling area or ..... for punishment penalty and procedure from sections 24 to 29 failure to furnish returns or furnishing false returns or making false declaration or acquisition of land in excess of the ceiling area or .....
Tag this Judgment! Ask ChatGPTEmployees State Insurance Corporation Vs. Masco Private Limited
Court: Delhi
Decided on: Oct-05-1981
Reported in: 21(1982)DLT14b; ILR1982Delhi626; 1982LabIC833
..... in section 85 e which makes punishable a failure to submit any return required by the regulation or making a false return we cannot appreciate how the mere fact that the failure to ..... in section 85 e which makes punishable a failure to submit any return required by the regulation or making a false return we cannot appreciate how the mere fact that the failure to .....
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