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False Return - Judgment Search Results

Home > Cases Phrase: false return Year: 2000 Page 1 of about 626 results (0.152 seconds)
Mar 27 2000 (SC)

Commissioner of Income Tax Vs. Hindustan Elector Graphites Ltd.

Court: Supreme Court of India

Decided on: Mar-27-2000

Reported in: [2000]109TAXMAN342(SC); [2000]243ITR48SC

..... to include it it would not be right to condemn the return as a false return inviting imposition of penalty this court said that section 43 ..... difficult to see how the assessee could be said to have filed false returns when what the assessee did namely not including the amount of ..... tax act 1956 on the ground that it had furnished false return by not including the amount of freight in the taxable turnover .....

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Jul 07 2000 (HC)

SalauddIn Owaisi and Etc. Vs. D.S.P., Cid, Sdt

Court: Andhra Pradesh

Decided on: Jul-07-2000

Reported in: 2000(2)ALD(Cri)329; 2000CriLJ4848

..... any member of the society willfully makes a false return or furnishes false information to gain admission or to continue as ..... being members of the legislative assembly parliament have given false affidavits indicating that neither themselves nor their family members ..... alleged against the majority of the petitioners are furnishing false information regarding their owning another house and having .....

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Dec 14 2000 (HC)

Vanaja Textiles Ltd. Vs. Commissioner of Income Tax and anr.

Court: Kerala

Decided on: Dec-14-2000

Reported in: (2001)166CTR(Ker)177

..... 11 3 1987 at the point of time when they were caught for filing false return it is also contended that the revenue had knowledge of falsification of accounts and the ..... respondents have contended that it is only after the return collected ample evidence regarding the false claim made by the petitioner in the original return dated 31 12 1986 they have filed a .....

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Jan 22 2000 (HC)

Provident Fund Inspector Vs. Shama Beedi Factory and ors.

Court: Andhra Pradesh

Decided on: Jan-22-2000

Reported in: 2000(1)ALD(Cri)369; 2000CriLJ3427

..... required by this scheme or submits a false return statement or other document or makes a false declaration shall be punishable with imprisonment ..... court came to the conclusion that failure to furnish annual returns within the time prescribed for it is undoubtedly an offence ..... court came to the conclusion that failure to furnish annual returns within the time prescribed for it is undoubtedly an offence .....

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Dec 14 2000 (HC)

Vanaja Textiles Ltd. Vs. Commissioner of Income-tax and anr.

Court: Kerala

Decided on: Dec-14-2000

Reported in: [2001]249ITR374(Ker)

..... point of time when they were caught for filing a false return it is also contended that the revenue had knowledge of ..... revenue collected ample evidence regarding the false claim made by the petitioner in the original return dated december 31 1986 that they ..... therefore counsel for the petitioner vehemently submitted that the earlier return dated december 31 1986 signed and verified by the executive .....

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Jan 07 2000 (HC)

Dapel Investment Ltd. and ors. Vs. Assistant Commissioner of Income Ta ...

Court: Delhi

Decided on: Jan-07-2000

Reported in: (2000)160CTR(Del)428

..... and as such the assessed could not be prosecuted for filing false return the principle thus laid down in that case is that ..... v ito prosecution proceedings were initiated against an assessed for filing false returns pending criminal proceedings the tribunal in penalty proceedings on the ..... tax act hereinafter referred to as the act in respect of return of the assessment year 1986 87 2 briefly the facts .....

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Jan 07 2000 (HC)

Dapel Investments Ltd. and ors. Vs. Asstt. Cit Central Circle, New Del ...

Court: Delhi

Decided on: Jan-07-2000

Reported in: 2000VAD(Delhi)431; 2000CriLJ3629; 85(2000)DLT505; 2000(54)DRJ462; [2000]244ITR95(Delhi)

..... and as such the assessed could not be prosecuted for filing false return the principle thus laid down in that case is that the ..... o sonepat prosecution proceedings were initiated against an assessed for filing false returns pending criminal proceedings the tribunal in penalty proceedings on the basis ..... on account of cost of the car in the income tax return has not found it a fit case for levying penalty .....

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Apr 19 2000 (TRI)

Kirtane and Pandit Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Apr-19-2000

Reported in: (2001)77ITD385(Pune.)

..... to include it it would not be right to condemn the return as false return 3 the expenses incurred by the assessee firm were reimbursed by ..... assessee itself included the income of the new firm in the return filed under section 148 hence he rejected the contention of the ..... that such income was shown to avoid litigations filing of the return with different ward according to the cit a showed the mala .....

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Sep 29 2000 (TRI)

Sampatraj Ranka Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jodhpur

Decided on: Sep-29-2000

Reported in: (2003)78TTJ(Jodh.)290

..... assessee had any mala fide intention to deliberately file a false return containing inaccurate particulars of his income it is also observed ..... the disclosure of income by the assessee in the revised return cannot be considered as voluntary because at that time the ..... genuineness of the creditors meanwhile the assessee filed the revised return on 26th feb 1991 surrendering this amount of cash credits .....

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Mar 28 2000 (HC)

Mam Chand Roller Flour Mills Pvt. Ltd. Vs. Chief Administrator, Haryan ...

Court: Punjab and Haryana

Decided on: Mar-28-2000

Reported in: AIR2000P& H187; (2000)125PLR779

..... was also held liable for payment of an equal amount as penalty for submitting a false return the petitioner filed cwp 15384 of 1997 before this court challenging the assessment order dated .....

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