False Returns - Judgment Search Results
Home > Cases Phrase: false returns Year: 2001 Page 1 of about 547 results (0.136 seconds)Laxmi Plasters Vs. Asstt. Cit
Court: Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on: Mar-29-2001
Reported in: (2001)73TTJ(Ahd.)171
..... mind mens rea on the part of an assessee in filing false return that attract the penal provisions of any statute it is ..... conduct guilty mindmens reaon the part of an assessee in filing false return that attract the penal provisions of any statute it is ..... above mentioned six different parties sent registered letters and which were returned by the postal authorities as those dealers were not available .....
Tag this Judgment! Ask ChatGPTCommissioner of Surtax Vs. International Airport Authority of India
Court: Delhi
Decided on: Aug-23-2001
Reported in: (2002)173CTR(Del)69; [2002]254ITR159(Delhi); [2001]119TAXMAN702(Delhi)
..... there is also simple imprisonment provided for abetment of false returns as in section 22 but from these provisions we do ..... the assessed has failed to comply with the requirement of filing return within the stipulated period the matter was carried in appeal before ..... the assessed has failed to comply with the requirement of filing return within the stipulated period the matter was carried in appeal .....
Tag this Judgment! Ask ChatGPTNirmal and NavIn P. Ltd. and ors. Vs. D. Ravindran, Deputy Commissione ...
Court: Chennai
Decided on: Jun-22-2001
Reported in: [2002]253ITR19(Mad)
..... ltd to attempt to evade tax under section 276c 1 and by filing false returns of income and delivering false statements of accounts under section 277 of the income tax act 1961 32 ..... 39 in this case the survey was conducted earlier and it was found that a false return was filed only thereafter the assessee approached the settlement commission this shows that the assessee .....
Tag this Judgment! Ask ChatGPTSwathy Chemicals Ltd. Vs. Union of India (Uoi)
Court: Chennai
Decided on: Nov-13-2001
Reported in: 2002(139)ELT498(Mad)
..... genuine firm and hence the assessee cannot be prosecuted for filing false returns and quashed the prosecution in s k sinha v s ..... ash in the process of manufacture they had wilfully made false statements in the classification lists filed by them from the ..... agree the whole question is whether the appellant assessee made a false statement regarding the income which according to the assessing authority .....
Tag this Judgment! Ask ChatGPTCommissioner of Income Tax Vs. Bhupen Champak Lal Dalal and anr. Etc.
Court: Supreme Court of India
Decided on: Feb-27-2001
Reported in: 2001ALLMR(Cri)1208(SC); (2001)167CTR(SC)283; [2001]248ITR830(SC)
..... genuine firm and the assessee could not be prosecuted for filing false returns and therefore quashed the prosecution in p jayappan v s ..... there is a prosecution under the act for making a false statement that the assessee had intentionally concealed his income and ..... that the whole question is whether the appellant made a false statement regarding the income which according to the assessing authority .....
Tag this Judgment! Ask ChatGPTSmt. Sheela Gupta Vs. Inspecting Assistant Commissioner
Court: Delhi
Decided on: Sep-03-2001
Reported in: [2001]119TAXMAN708(Delhi)
..... by the department that the petitioner herein smt sheela gupta had abetted in filing a false return verification and thereforee had abetted shiv charan gupta in the offence consequently she was sought .....
Tag this Judgment! Ask ChatGPTPallav Sheth Vs. Custodian and ors.
Court: Supreme Court of India
Decided on: Aug-10-2001
Reported in: AIR2001SC2763; 2001(2)ALD(Cri)464; 2001(49)BLJR1920; [2001]107CompCas76(SC); (2001)4CompLJ161(SC); 2001CriLJ4175; (2002)2GLR860; JT2001(6)SC330; 2001MPLJ124(SC); 2001(5)SCA
..... not liable so to include it it would not be right to condemn the return as a false return inviting imposition of penalty 1102f hindustan steel ltd v state of orissa 25 s ..... said to be malafide or unreasonable it cannot therefore be said that the assessee filed false returns necessitating imposition of penalty 1102a d e it appears that pallav sheth filed an affidavit .....
Tag this Judgment! Ask ChatGPTNirmal and NavIn (P) Ltd and ors. Vs. D. Ravindran, Deputy Commissione ...
Court: Chennai
Decided on: Jun-22-2001
Reported in: (2002)173CTR(Mad)177; [2001]253ITR19(Mad)
..... not proper in this case survey was conducted earlier and it was found that a false return was filed therefore very application itself before settlement commission was not maintainable and settlement ..... order ratio in this case survey was conducted earlier and it was found that a false return was filed therefore very application itself before the settlement commission was not maintainable settlement .....
Tag this Judgment! Ask ChatGPTHindustan Petroleum Corporation Ltd. Vs. Asst. Commissioner (Assessmen ...
Court: Kerala
Decided on: Jul-31-2001
Reported in: [2002]125STC470(Ker)
..... to include it it would not be allowed to condemn the return as a false return justifying imposition of penalty 23 a bench of two judges in ..... it it would not be allowed to condemn the return as a false return justifying imposition of penalty ..... cannot be penalized assessee exempted from paying penalty if it files revised returns and pays tax due under correct law immediately after pronouncement made by .....
Tag this Judgment! Ask ChatGPTSmt. Sheela Gupta Vs. Inspecting Assistant Commissioner and ors.
Court: Delhi
Decided on: Sep-03-2001
Reported in: [2002]253ITR551(Delhi)
..... the department that the petitioner herein smt sheela gupta had abetted the filing of a false return verification and thereforee had abetted shiv charan gupta in the offence consequently she was sought ..... in the instant case the petitioner was alleged to have abetted in filing of a false return verification it was pleaded that prosecution under section 276 c 277 and 278 of the .....
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