False Return - Judgment Search Results

Sabari Art Printers and anr. Vs. State of Orissa

Court: Orissa

Reported in: 1995(I)OLR271

..... typographical mistake and that he had not submitted any false returns knowingly and had not tried to evade income tax by filing any such false returns 4 the prosecution examined two witnesses on its ..... patnaik and the discrepancy difference found out in the returns was only a typographical mistake and he had not knowingly submitted any false returns the manager of the firm was examined as d .....

Jamshedpur Engineering and Machine Manufacturing Company Ltd. and ors. ...

Court: Patna

..... of the assessee by the appellate court the assessee cannot be prosecuted for filing a false return and accordingly quashed the prosecution the said case has no application in the present case ..... prima facie shows that the assessee has attempted to evade the tax by filing a false return accordingly i do not find myself able to accede to the submission advanced on behalf .....

B.F. Goodrich Co. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1996)57ITD309(Kol.)

..... book those persons who are in fact responsible for false returns being furnished to the department section 140 of the act authorises the ..... 140 c of the i t act 1961 treated the return as invalid return as the return of income filed by the assessee consists of taxable ..... only who knowingly makes a false statement in any verification under the act in the case of a company the return is usually signed by .....

N.K. Mohnot Vs. Commissioner of Income-tax

Court: Chennai

Reported in: [1996]221ITR555(Mad)

..... allegation in brief is that in conspiracy with others the petitioner had submitted false returns in respect of certain assessees and obtained refund orders of income tax payable ..... and thereby committed the offence of conspiracy cheating personation falsification etc by filling false returns the allegations against the writ petitioner are as follows further investigations also disclosed .....

Lachhmandas Genumal and anr. Vs. State of Madhya Pradesh and ors.

Court: Madhya Pradesh

Reported in: 1995(0)MPLJ925

..... rs 24 000 under section 43 1 for alleged concealment of turnover and submission of false return assessment was completed long after period of limitation under section 18 of the act was ..... aggregate of purchase prices or furnished inadequate particulars of sales and purchases or furnish a false return this can be done only after giving a dealer reasonable opportunity of being heard according .....

State of Haryana Vs. Dasaunda Singh Waryam Singh

Court: Punjab and Haryana

Reported in: (1996)113PLR110

..... powers to impose the penalty inspite of submission of incorrect and false return hindu law custom vijender jain c j m m kumar ..... the punjab act for levying the penalty for filing a false and incorrect return as the assessing authority did not invoke its jurisdiction ..... assessee hereinafter referred to as the assessee filed four quarterly returns for the assessment year 1970 71 under the punjab general .....

Union of India (Railway Board) and Others Vs. J.V. Subhaiah and Others ...

Court: Supreme Court of India

Reported in: AIR1996SC2890a; 1996(1)SCALE193; [1995]Supp6SCR812

..... employee or any member of the society wilfully makes a false return or furnishes false information on a lawful order or direction issued under the ..... that point of time no allegations of cheating and or non return of the stridhan were made it is only after a period ..... committee an officer employee or any member of the society furnishes false information to gain admission or to continue as member of a .....

Shastri Sales Corporation and Others Vs. Income-tax Officer

Court: Mumbai

Reported in: 1996CriLJ449; [1998]229ITR628(Bom)

..... not see how the assessee can be prosecuted for filing false return we accordingly allow the appeal and quash the prosecution ..... which prosecution proceedings were initiated against an assessee for filing false returns but pending the criminal proceedings the income tax appellate ..... explanation for not showing the said income in the return there is no justification in proceeding with the complaint .....

M/S. Hind Wire Industries Ltd. Vs. Commissioner of Income-tax, West Be ...

Court: Supreme Court of India

Reported in: AIR1995SC1133; (1995)124CTR(SC)219; 1998(99)ELT25(SC); [1995]212ITR639(SC); JT1995(2)SC317; 1995(1)SCALE475; (1995)3SCC136; [1995]1SCR519

..... purchase in respect of any goods or has furnished a false return then in every such case the assessing authority shall serve ..... registered dealer has failed without sufficient cause to furnish prescribed returns for any period by the prescribed date as required by ..... registered dealer has failed without sufficient cause to furnish prescribed returns for any period by the prescribed date as required by .....

Assistant Director, Enforcement Directorate and Another Vs. Hameed Jah ...

Court: Chennai

Reported in: [1998]93CompCas262(Mad); 1996(53)ECC142; (1996)IMLJ260

..... bank accounts fixed deposits etc on the view that the petitioner therein had filed deliberately false returns complaints were filed against him for offences under sections 276c and 277 of the act ..... 149itr696 sc for the assessment year 1977 78 the petitioner appears to have filed a return disclosing certain income and the same was accepted thereafter a search was conducted at the .....