Format - Year 1979 - Judgments

Oct 19 1979 (HC)

Smt. Mahadevi Lohariwalla Vs. Union of India (Uoi)

Court: Kolkata

Decided on: Oct-19-1979

Reported in: 1988(38)ELT585(Cal)

..... assessment must have a rational connection or relevant hearing on the formation of the belief rational connection postulates that there must be ..... indefinite or distant remote and far fetched which would warrant the formation of the belief relating to escapement of the income of ..... and seizure in the instant case was properly held on due formation of opinion and if there was violation of principles of .....

Tag this Judgment! Ask ChatGPT

Jun 27 1979 (HC)

H.A. Nanji and Co. Vs. Income-tax Officer, 'A' Ward and Ors.

Court: Kolkata

Decided on: Jun-27-1979

Reported in: (1979)2CompLJ85(Cal),[1979]120ITR593(Cal)

..... that the loans were bogus had no relevant bearing on the formation of the belief that the income had escaped assessment further the ..... any investigation which was a vital essential and unavoidable step for formation of belief the ito cannot now be heard to say ..... that he conducted the requisite investigation before his formation of belief a case made in the affidavit only accordingly there .....

Tag this Judgment! Ask ChatGPT

Jun 25 1979 (HC)

Asa John Devinathan and anr. Vs. Addl. Commissioner of Income-tax

Court: Chennai

Decided on: Jun-25-1979

Reported in: (1980)16CTR(Mad)260; [1980]126ITR270(Mad)

..... belief have a rational connection or a relevant bearing to the formation of the belief and are not extraneous or irrelevant to the ..... relevant passage occurs the grounds or reasons which lead to the formation of the belief contemplated by section 147 a of the act ..... and indefinite or distant remote and farfetched which would warrant the formation of the belief relating to escapement of the income of the .....

Tag this Judgment! Ask ChatGPT

Mar 09 1979 (HC)

Padma Menon Vs. General Insurance Corporation of India and ors.

Court: Kerala

Decided on: Mar-09-1979

Reported in: (1979)IILLJ1Ker

..... the purpose of superintending controlling and carrying on the business of general insurance on such formation the shares in the capital of every indian insurance company which got statutorily transferred to ..... for the purpose of superintending controlling and carrying on the business of general insurance on formation of such a government company the shares in the capital of the indian insurance .....

Tag this Judgment! Ask ChatGPT

Aug 08 1979 (HC)

Rai Bahadur G.V. Swaika Estate P. Ltd. and ors. Vs. M.N. Tewari and or ...

Court: Kolkata

Decided on: Aug-08-1979

Reported in: (1980)16CTR(Cal)75,[1980]126ITR310(Cal)

..... for the petitioners has submitted that in the instant case there was no material for formation of the belief by thecompetent authority that the consideration for the transfer by the lic ..... exercising its writ jurisdiction cannot question the sufficiency or adequacy of the reasons for the formation of the belief by the competent authority that an acquisition proceeding should be initiated the .....

Tag this Judgment! Ask ChatGPT

Nov 15 1979 (HC)

Sterling Machine Tools Vs. Commissioner of Income-tax

Court: Allahabad

Decided on: Nov-15-1979

Reported in: [1980]122ITR926(All)

..... in the present case the information which constituted the basis for the formation of belief of the ito was the information as to a certain ..... the assessment year under consideration that is 1965 and as such the formation of belief by the ito was not justified we are notimpressed ..... 1957 58 all these facts were held to be germane to the formation of the belief of the assessing authority that part of the .....

Tag this Judgment! Ask ChatGPT

Jun 21 1979 (HC)

Jai Kumar Kankaria Vs. Competent Authority and ors.

Court: Kolkata

Decided on: Jun-21-1979

Reported in: [1981]130ITR593(Cal)

..... presumption cannot and does not arise there must be material for the formation of such opinion irrespective of the provision for such conclusive proof ..... parties or that there is a lis however at the stage of formation of opinion the opinion is subjective though based on objective facts ..... to a stage before a notice has been given the formation of reasonable belief is not a part of such proceeding at .....

Tag this Judgment! Ask ChatGPT

Feb 12 1979 (HC)

Controller of Estate Duty Vs. Smt. Padmavathi Ramachandran.

Court: Chennai

Decided on: Feb-12-1979

Reported in: (1980)14CTR(Mad)225

..... of the case the asstt contr had information leading to the formation of reasonable belief in his mind that property liable to be ..... aiyars law lexicon did not constitute any information leading to the formation of reasonable belief in the mind of the asstt contr that ..... not be said that the passage continued information leading to the formation of reasonable belief in the mind of asstt contr that property .....

Tag this Judgment! Ask ChatGPT

Aug 02 1979 (HC)

The New Bank of India Ltd. Vs. the Income Tax Officer and ors.

Court: Delhi

Decided on: Aug-02-1979

Reported in: (1980)15CTR(Del)84; ILR1980Delhi427; [1982]136ITR679(Delhi)

..... reasons recorded under section 148 2 or the material for the formation of reason to believe under section 147 are placed before the ..... that the expression reason to believe means the reasons for the formation of the belief and not the existence of a belief that ..... the information itself must account to reasons which could lead to the formation of the belief it must be made clear that the information .....

Tag this Judgment! Ask ChatGPT

Apr 12 1979 (SC)

Smt. Sukhrani (Dead) by L.R.S. and ors. Vs. Hari Shanker and ors.

Court: Supreme Court of India

Decided on: Apr-12-1979

Reported in: AIR1979SC1436; (1979)2SCC463; [1979]3SCR671; 1979(11)LC482(SC)

..... if true was unequal unfair and unconscionable the partition and the formation and dissolution of the firm did not bind the interest ..... business the allegations that the partition was nominal and that the formation and dissolution of the partnership were nominal were denied it ..... that the partition of the joint family business resulting in the formation of a partnership in which mannulal took 10 ans 8 .....

Tag this Judgment! Ask ChatGPT

Format - Judgment Search Results