False Return - Judgment Search Results

Raghunath Prasad Mohanlal and ors. Vs. Union of India (Uoi) and anr.

Court: Madhya Pradesh

Reported in: (2003)179CTR(MP)51; [2003]259ITR663(MP); 2003(1)MPLJ169

..... income tax officer to hold that the applicants had filed a false return and therefore evaded tax both the documents are falling within the ..... been relied on for holding the applicants guilty for filing of false return and evasion of tax 7 the courts below have failed to ..... the income tax officer that the assessee has filed incorrect and false return to evasion of tax is not sufficient to launch criminal .....

Dr. Velayudhan Nair Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2003)84ITD227(Bang.)

..... include it it would not be right to condemn the return as a false return inviting imposition of penalty this view is supported by the ..... a given case infer deliberation and the return may be liable to be branded as a false return but where the assessee does not include ..... which has neither been found to be false nor has been disproved 14 a return cannot be false unless there is an element of .....

R. Vinit and Co. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... the assessee could not be said to have filed a false return and penalty could not be imposed on the assessee under ..... position with respect to earlier years the assessees filed revised returns for the years under consideration on the basis whereof reassessment ..... higher income eventually the assessment orders were passed and the returns submitted were regularised under section 148 the ao levied penalty .....

R. Vinit and Co. Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2002)76TTJ(Ahd.)673

..... the assessee could not be said to have filed a false return and penalty could not be imposed on the assessee under ..... position with respect to earlier years the assessees filed revised returns for the years under consideration on the basis whereof ..... higher income eventually the assessment orders were passed and the returns submitted were regularised under section 148 the assessing officer levied .....

Mutha Premraj Vs. Asstt. Commercial Tax Officer and ors.

Court: Rajasthan

Reported in: RLW2003(3)Raj1428; 2002(5)WLN203

..... pradesh general sales tax act 1958 which required that the assessee should have filed a false return and therefore mens rea was necessary ingredient thereof 44 in mahaveer conductors v assistant commercial ..... proceedings are judicial and essentially a continuation of the proceedings relating to assessment where a return has been filed 20 in commissioner of income tax v kalyan das rastogi 1993 suppl .....

Jamnadas T. Mehta Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2002)81ITD103(Pune.)

..... commented that if the assessee having filed a false return made a voluntary disclosure or filed a revised return before the ito took up the original return for consideration penalty need not be imposed ..... therefore if the assessee having filed a false return makes a voluntary disclosure or files a revised return even before the ao takes up the original return for consideration and the assessment is .....

The Southern Railway Mazdoor Union Rep. by Its General Secretary Vs. t ...

Court: Chennai

Reported in: (2003)ILLJ984Mad

..... and it cannot be rejected outright as bogus as furnishing of false return if any is objectionable under section 28 1 of the trade ..... provisions of the trade unions act and in case a false statement or return is filed they are liable to be prosecuted that apart ..... from the railway administration on the basis of the same annual returns prescribed under form d without any actual verification hence the .....

Brij Mohan Bansal Vs. Bansal Gems (P.) Ltd.

Court: Company Law Board CLB

..... also forged the signature of the petitioner where required and submitted false returns before the registrar of companies in fact no such board meeting ..... has filed as annexure k to the present petition the annual return dated 9 10 1992 which bore his signatures and wherein the ..... of the petitioner that his signatures were forged in the annual return filed with the roc in the year 1992 and certain other .....

Brij Mohan Bansal Vs. Bansal Gems Pvt. Ltd., Shri

Court: Company Law Board CLB

..... also forged the signature of the petitioner where required and submitted false returns before the registrar of companies in fact no such board meetings ..... has filed as annexure k to the present petition the annual return dated 9 10 1992 which bore his signatures and wherein the ..... of the petitioner that his signatures were forged in the annual return filed with the roc in the year 1992 and certain other .....

Assistant Commissioner of Vs. Smt. Satinder Kaur (Legal

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2002)83ITD363(Chd.)

..... include it it would not be right to condemn the return as a false return inviting imposition of penalty 19 i therefore do not see ..... the purposes of tax deducted at source the assessee failed to return them as income the assessing officer also referred to the amendment ..... employer were being treated as exempt and not included in the returned income this position was taken after tax was duly deducted from .....