False Return - Judgment Search Results

Joint Commissioner of Income Tax Vs. Karnal Co-operative Sugar Mills

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)99TTJ(Delhi)330

..... include it it would not be right to condemn the return as a false return inviting imposition of penalty other judgments relied upon in reply ..... turnover the assessee could not be said to have filed a false return and penalty could not be imposed on the assessee the hon ..... that it cannot be said that the assessee had filed a false return and therefore penalty could not be imposed the hon ble supreme .....

H.P. State Forest Corpn. Ltd. Vs. Dy. Commissioner of Income-tax,

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2005)93ITD442(Chd.)

..... include it it would not be right to condemn the return as false return inviting imposition of penalty 8 it was further contended that ..... tribunal referred to above it was contended that the return couldn t be false unless there is an element of deliberateness in it ..... the purview of furnishing inaccurate particulars mere omission from the return of an item of receipt amounts neither to concealment nor .....

income-tax Officer Vs. Gagneja Traders and ors.

Court: Punjab and Haryana

Reported in: (2004)191CTR(P& H)111; [2004]268ITR97(P& H)

..... penal code on the allegation that he deliberately filed a false return and had kept false accounts with the intention of using them as general ..... book on july 19 1989 thereupon the assessee filed the revised return on july 21 1989 surrendering rs 70 320 the department issued ..... disclosed in the statement filed by him along with the original return for the year 1977 78 the revenue filed a complaint under .....

Janardhan Vasant Yadav Vs. Vidyadhar Kanade and ors.

Court: Mumbai

Reported in: AIR2005Bom229; 2005(1)ALLMR348; 2005(1)MhLj269

..... where the incorrectness of the return is claimed it may be liable to be branded as a false return 14 mr acharya learned counsel ..... gives a decision that the petitioner had made a false claim or a false declaration and holds that the certificate is vitiated that ..... bench referred to the question of interpretation of the concept of false claim or declaration the division bench referred to the black s .....

Shiv Naresh Sports (P) Ltd. Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)1SOT66(Delhi)

..... scrutiny and therefore the assessee could not gel away with a false return is not revant according to her the penalty imposed should ..... the assessee in not declaring the income in the original return the revised return was therefore outside the pale of section 139 5 ..... that the assessee wilfully concealed the income in the original return the assessing officer thereafter relied on the decision of the .....

K.C. Builders and anr. Vs. the Assistant Commissioner of Income Tax

Court: Supreme Court of India

Reported in: (2004)186CTR(SC)721; [2004]265ITR562(SC); JT2004(2)SC100; 2004(1)KLT596(SC); 2004(2)SCALE137; (2004)2SCC731

..... the firm was not genuine and prosecution initiated for filing false return the tribunal rendered the finding that the firm to be ..... not see how the assessee can be prosecuted for filing false returns we accordingly allow this appeal and quash the prosecution there ..... sc the prosecution was leveled against the assessee for making false statement the assessing authority held that the assessee had .....

Vasulal International Vs. Addl. Sales Tax Officer-ii

Court: Kerala

Reported in: 2004(3)KLT162; (2007)7VST283(Ker)

..... are expected to scrutinise only a small percentage of the returns filed under section 17 4 the assessee are likely to file false returns to defraud the revenue the object of introducing section ..... of being heard including the opportunity to prove the correctness or completeness of the return where such return was filed by the assessee section 17 4 of the act however prescribes a .....

Brijendra Kumar Sinha Vs. the State of Jharkhand and anr.

Court: Jharkhand

Reported in: 2004(52)BLJR1292; 2004CriLJ3019

..... society or any person appointed under subsection 2 of section 41 wilfully makes a false return or furnishes false information 2 any officer or member of a registered society or any person appointed ..... required to be done or furnish any information required to be furnished or willfully furnishes false information then they are liable to be prosecuted and that will constitute offence as contemplated .....

State of Karnataka Vs. Marigouda

Court: Karnataka

Reported in: ILR2004KAR4439

..... a co operative society or an office bearer or member thereof willfully making a false return or furnishing false information or any person willfully or without any reasonable excuse disobeying any summons requisition .....

Arihant Chemicals and ors. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... having utilized such fraudulent credit for payment of duty on the final products and submitting false return iii the dealers were alleged to have contravened the provisions of rule 57gg for having ..... issued invoices without goods and indicating on the invoices false details of transport with a view to enable the assessee to avail fraudulent credit iv .....