False Return - Judgment Search Results

Agra Bartan Bhandar Private Limited and anr. Vs. State of Uttar Prades ...

Court: Allahabad

Reported in: [1987]65STC336(All)

..... the provisions of this act or b has submitted a false return of turnover under this act or c has concealed the ..... that until the respondents are given an opportunity of filing their return the court particularly in matters of public revenue has no jurisdiction ..... offices and the relevant records are located is to delay prompt return and contest20 and further that such writ petitions are often deliberately .....

income-tax Officer Vs. Kaluram

Court: Madhya Pradesh

Reported in: (1986)55CTR(MP)451; [1985]156ITR748(MP)

..... ground that for the assessment years 1965 66 and 1966 67 the respondent had submitted false returns by concealing certain income which was assessable to tax therefore for income escaping assessment action ..... issuing notice under section 148 of the income tax act thus the respondent had submitted false returns with an intent to deceive and defraud the income tax department and to secure a .....

Cement Marketing Company of India Ltd. Vs. Commissioner of Sales Tax

Court: Madhya Pradesh

Reported in: [1987]66STC381(MP)

..... the sales effected to the railways and p t department the assessee had knowingly furnished false returns the applicant thereafter preferred an appeal to the additional appellate deputy commissioner of sales tax ..... regards the other question the board held that the finding that the assessee had furnished false returns was a question of fact and not a question of law the application under section .....

T.C. Kanabar and anr. Vs. Assistant Collector of Customs, Preventive ( ...

Court: Mumbai

Reported in: 1986(10)ECC308

..... not see how the assessee can be prosecuted for filing false returns we accordingly allow this appeal and quash the prosecution 14 ..... the inspection the air india officers suspected that there were false bottoms to all the three suitcases thereupon they reported the ..... booked with air india contained the contraband article in their false bottoms shri gumaste stated that the prosecution had even failed .....

Sambhudayal Sharma Vs. State of Madhya Pradesh

Court: Madhya Pradesh

Reported in: (1986)ILLJ110MP

..... to spoil the service record of the petitioner and by filing false return and affidavit by the respondents who had it appears no ..... district high heads 14 on the other hand while filing the return the respondents have supported the order of compulsory retirement and ..... matter by making necessary inquiry into it 35 while filing the return the respondent state has suppressed material facts in future it .....

Grauer and Weil (India) Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1986)(6)LC297Tri(Delhi)

..... to include it it would not be right to brand the return as a false return inviting penalty in the light of our finding that the ..... case in that case the court held that a return cannot be said to be false unless there is an element of deliberation in it ..... the bond amount was ordered by the gujarat high court to be returned to the appellants the goods had already been released provisionally nothing .....

Hunter Vs. Underwood

Court: US Supreme Court

..... offering to buy the vote of another or of making or offering to make a false return in any election by the people or in any primary election to procure the nomination ..... murder arson embezzlement malfeasance in office larceny receiving stolen property obtaining property or money under false pretenses perjury subornation of perjury robbery assault with intent to rob burglary forgery bribery assault .....

Ramesh Kumar Vs. State

Court: Delhi

Reported in: 1985CriLJ683; 1985(1)Crimes1072; 27(1985)DLT287; 1985(8)DRJ251

..... under section 277 of the income tax act for having filed false returns the assessed went in revision to the punjab haryana high court ..... do not see how the assessed can be prosecuted for filing false returns we accordingly allow this appeal and quash the prosecution the ratio ..... and the manner in which accounts thereof shall be maintained and returns submitted 3 no person to whom a permit or quota card .....

Thakur Das Bhatia and anr. Vs. M. P. Meena

Court: Rajasthan

Reported in: 1986(1)WLN284

..... firm and there was no reason to prosecute her for filing false returns the above case of uttam chand came up before their lordships ..... proceedings under the act that he has not deliberately made any false statement or that he has not fabricated any material evidence the ..... proceedings under the act that he has not deliberately made any false statement or that he has not fabricated any material evidence .....

M.C. Golcha and anr. Vs. State and anr.

Court: Rajasthan

Reported in: 1985(1)WLN296

..... as under e fails or refuses to submit any return required by the regulations or makes a false return or g is guilty of any contravention of or ..... with contribution stamps in sets a b and c accompanied with the return of contribution cards in form 6 within 42 days of the end ..... with contribution stamps in sets a b and c accompanied with the return of contribution cards in form 6 within 42 days of the end .....