Court : Kerala
..... 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question ..... found that it was clear that the assessing officer had not discussed the matter and consequently there is an escapement of income chargeable to tax in the assessment and the assessing officer has reason to believe that such escapement has occurred is sufficient for a re-opening to be ..... - 17 - connected cases the fact remained that, the liability of penal interest for non-payment of sales tax being of the previous year, was not disclosed by the assessee, though discernible from the books of account. ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in ..... india, represented by the secretary, ministry of finance (department of revenue), north block, new ..... the tribunal was directed to adjudicate on the fact whether actually the sale price received amounted to profit; without merely drawing an inference that the income tax officer had considered the relevant facts, on ..... 1973 ..... 1973 .....
Tag this Judgment!Court : Kerala
..... 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question ..... found that it was clear that the assessing officer had not discussed the matter and consequently there is an escapement of income chargeable to tax in the assessment and the assessing officer has reason to believe that such escapement has occurred is sufficient for a re-opening to be ..... - 17 - connected cases the fact remained that, the liability of penal interest for non-payment of sales tax being of the previous year, was not disclosed by the assessee, though discernible from the books of account. ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in ..... india, represented by the secretary, ministry of finance (department of revenue), north block, new ..... the tribunal was directed to adjudicate on the fact whether actually the sale price received amounted to profit; without merely drawing an inference that the income tax officer had considered the relevant facts, on ..... 1973 ..... 1973 .....
Tag this Judgment!Court : Kerala
..... 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question ..... found that it was clear that the assessing officer had not discussed the matter and consequently there is an escapement of income chargeable to tax in the assessment and the assessing officer has reason to believe that such escapement has occurred is sufficient for a re-opening to be ..... - 17 - connected cases the fact remained that, the liability of penal interest for non-payment of sales tax being of the previous year, was not disclosed by the assessee, though discernible from the books of account. ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in ..... india, represented by the secretary, ministry of finance (department of revenue), north block, new ..... the tribunal was directed to adjudicate on the fact whether actually the sale price received amounted to profit; without merely drawing an inference that the income tax officer had considered the relevant facts, on ..... 1973 ..... 1973 .....
Tag this Judgment!Court : Kerala
..... 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question ..... found that it was clear that the assessing officer had not discussed the matter and consequently there is an escapement of income chargeable to tax in the assessment and the assessing officer has reason to believe that such escapement has occurred is sufficient for a re-opening to be ..... - 17 - connected cases the fact remained that, the liability of penal interest for non-payment of sales tax being of the previous year, was not disclosed by the assessee, though discernible from the books of account. ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in ..... india, represented by the secretary, ministry of finance (department of revenue), north block, new ..... the tribunal was directed to adjudicate on the fact whether actually the sale price received amounted to profit; without merely drawing an inference that the income tax officer had considered the relevant facts, on ..... 1973 ..... 1973 .....
Tag this Judgment!Court : Kerala
..... 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question ..... found that it was clear that the assessing officer had not discussed the matter and consequently there is an escapement of income chargeable to tax in the assessment and the assessing officer has reason to believe that such escapement has occurred is sufficient for a re-opening to be ..... - 17 - connected cases the fact remained that, the liability of penal interest for non-payment of sales tax being of the previous year, was not disclosed by the assessee, though discernible from the books of account. ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in ..... india, represented by the secretary, ministry of finance (department of revenue), north block, new ..... the tribunal was directed to adjudicate on the fact whether actually the sale price received amounted to profit; without merely drawing an inference that the income tax officer had considered the relevant facts, on ..... 1973 ..... 1973 .....
Tag this Judgment!Court : Kerala
..... 2011-v, 3786 of 2013-w & 7896 of 2013-j ----------------------------------------------- dated this the 20th day of march, 2015 judgment whether the proceedings under section 147 of the income tax act, 1961 [for brevity "it act"] initiated to reassess escaped income, beyond four years, is sustainable on the ground of assessee's failure to "fully and truly disclose all material facts", is the question ..... found that it was clear that the assessing officer had not discussed the matter and consequently there is an escapement of income chargeable to tax in the assessment and the assessing officer has reason to believe that such escapement has occurred is sufficient for a re-opening to be ..... - 17 - connected cases the fact remained that, the liability of penal interest for non-payment of sales tax being of the previous year, was not disclosed by the assessee, though discernible from the books of account. ..... the assessee had, on receipt of the notice, replied, seeking that the return filed under section 139(1) of the act, be treated as the return filed pursuant to the notice and also sought for detailed reasons on the basis of the decision of the hon'ble supreme court in ..... india, represented by the secretary, ministry of finance (department of revenue), north block, new ..... the tribunal was directed to adjudicate on the fact whether actually the sale price received amounted to profit; without merely drawing an inference that the income tax officer had considered the relevant facts, on ..... 1973 ..... 1973 .....
Tag this Judgment!Court : Kerala
..... hand, the learned counsel for the second respondent submitted that when there is allegation in the complaint that the directors are also responsible for the day to day administration of the company and the act was done with the connivance and consent of all the directors, then the complaint is perfectly maintainable and what is the role played by them need not be stated and burden is on those directors to establish that ..... they filed annexure-a complaint against wall street finance limited, a company registered under the companies act, having its head office at mumbai represented by the second accused, the whole crl.m.c.no.262 of 2013 2 time director and chief executive officer and the present petitioners and one muhammed shibu as directors of the ..... petition which according to this court has to be considered on the basis of evidence in view of the basic allegations made by the complainant in the complaint as against them as required under section 138 read with section 141 of the act and the petitioners are not entitled to get the relief claimed and the same is liable to be dismissed. ..... office is directed to communicate a copy of this order to the court below at the earliest. sd/- k. ..... office or crl.m.c.no.262 of 2013 9 employment in the central government or state government or a financial corporation owned or controlled by the central government or the state government, as the case may be, he shall not be liable for prosecution under this chapter. .....
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..... is essential to refer to rules 15, 97, 126 and 141 of the rules: rule 15 deals with reference to council where the secretary delays to grant or refuse to approve or permit; rule 97, under the chapter `wall and fence', deals with the submission and disposal of application; rule 126, the deeming provision, deals with the issue of how the council is bound to decide on application; and finally rule 141 deals ..... apart from contending that the petitioners had no knowledge about the acquisition proceedings until they received notice under section 9 of the land acquisition act (unamended), the learned counsel has also contended that as the property had been acquired for the benefit of the municipality, it is presumed to have knowledge since inception and it ought to have, if desired, taken remedial steps ..... accordingly, the learned standing counsel has urged this court to dismiss the writ petition, for any positive direction for regularization would amount to negation of the statutory mandate as has been contained in the kerala municipality building rules, 1999 ..... into account the subsequent developments, a learned single judge of this court permitted the petitioners to submit an application for regularization of the construction already made and a consequential direction in positive terms to the respondent municipality to regularize the said construction. ..... , there is no cavil that the ratio of heera construction (supra) does not have any direct application to the facts of the present case. .....
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..... of religion, race, place of birth,residence ,language, caste or community or any other ground whatsoever, disharmony or feelings of enmity, hatred or ill-will between different religious, racial, language or regional groups or castes or communities, or (b) commits any act which is prejudicial to the maintenance of harmony between different religious, racial, language or regional groups or castes or communities, and which disturbs or is likely to disturb the public tranquility, [or] [( c) organizes any exercise, movement, drill or other crl.m.c.no.4381 ..... the injunction of koran and start worshiping prophet mohammed, which was restrained by prophet mohammed himself and it is likely to create wound in the minds of persons, who are professing islam and thereby the act of the petitioner will amount to offence under section 153 a (a) of the indian penal code and it is not a case to be quashed invoking the power under section 482 of the code considering the public interest ..... prosecution for offences against the state and for criminal conspiracy to commit such offence:- (1) no court shall take cognizance of:- (a) any offence punishable under chapter vi or under section 153 a, [section 295 a or sub-section (1) of section 505] of the indian penal code (45 of 1860), or (b) a criminal conspiracy to commit such offence, or (c ) any such abetment, as is described in section 108 a of the indian penal code (45 ..... office is directed to communicate a copy of this order to the concerned court .....
Tag this Judgment!Court : Kerala
..... , the petitioner is said to have obtained the following necessary statutory clearances and certificates: (1) exhibit wpc224214 2 p2 environmental clearance by the ministry of environment & forests, government of india, new delhi; (2) exhibit p3 composite consent under various pollution acts issued by kerala state pollution control board; (3) exhibit p4 no objection certificate issued by airports authority of india; (4) exhibit p5 no objection certificate issued by southern naval command; (5) exhibit p6 confirmation issued by the fifth respondent greater cochin development ..... consequently, first and second respondents are directed to re-consider the petitioner's application for building permit afresh, keeping wpc224214 23 in view the observations of this court above, and pass appropriate orders thereon as expeditiously as possible, at any rate, within a month's time from the ..... their lordships, making a reference to the chapter on "zoning and planning" in american jurisprudence, 2nd, vol.82, have stressed the importance of planned development of urban spaces by holding thus ..... 2242 of 2014 (e) ------------------------------------------- petitioner: m/s.muthoot finance ltd, muthoot chambers, 2nd floor, kurien towers, opp.saritha theatre complex, banerji road, kochi-682018, represented by its managing director mr.george ..... -p1(b): true copy of land tax receipt no.18300 dated2106.2012. ..... of 2014 (e) petitioner's exhibits: exhibit-p1(a): true copy of land tax receipt no.18328 dated2106.2012. .....
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