Format - Year 2004 - Judgments

Sep 21 2004 (HC)

T. Muralidhar Rao Vs. State of A.P. and ors.

Court: Andhra Pradesh

Decided on: Sep-21-2004

Reported in: 2004(6)ALD1; 2004(5)ALT634

..... wherever necessary duly utilising the material if any readily available in the matter the format supplied is as follows commissionerate of minorities welfareformat for evaluation of socio economicstatus of ..... in the absence of existence of the circumstances and the material relevant to the formation of opinion for drawing requisite satisfaction the decision is challengeable the judicial scrutiny would .....

Tag this Judgment! Ask ChatGPT

Oct 05 2004 (TRI)

Amrit Apartments Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Oct-05-2004

Reported in: (2004)91ITD481(Hyd.)

..... modified accordingly for the purpose of smooth registration of the flats the format of the sale deed was also drafted on the basis of the ..... the assessee was referred to as a partnership firm in the last format m s amrit apartments has been described as a compendium of ..... the assessee was referred to as a partnership firm in the last format m s amrit apartments has been described as a compendium of .....

Tag this Judgment! Ask ChatGPT

Jan 22 2004 (TRI)

Dy. Commissioner of Income-tax Vs. Murrah Live Stock Agency

Court: Income Tax Appellate Tribunal ITAT Patna

Decided on: Jan-22-2004

Reported in: (2004)91ITD198(Pat.)

..... is mandatory and failure to fulful that condition would vitiate the entire proceedings further the formation of the required belief is not the only requirement the officer is further required to ..... assessment need not necessarily result into assessment reassessment the material available at the time of formation of belief may not be sufficient for making the reassessment but one has to consider .....

Tag this Judgment! Ask ChatGPT

Mar 04 2004 (TRI)

Deputy Commissioner of Income Tax Vs. Murrah Live Stock Agency

Court: Income Tax Appellate Tribunal ITAT Patna

Decided on: Mar-04-2004

Reported in: (2004)84TT(JP.)at547

..... is mandatory and failure to fulfil that condition would vitiate the entire proceedings further the formation of the required belief is not the only requirement the officer is further required to ..... assessment need not necessarily result into assessment reassessment the material available at the time of formation of belief may not be sufficient for making the reassessment but one has to consider .....

Tag this Judgment! Ask ChatGPT

Mar 04 2004 (TRI)

Deputy Commissioner of Income Tax Vs. Narendra Mohan Bagroy

Court: Income Tax Appellate Tribunal ITAT Patna

Decided on: Mar-04-2004

Reported in: (2004)84TT(JP.)at570

..... to fulfil that condition would vitiate the entire proceedings further the formation of the required belief is not the only requirement the ..... must have a rational connection or relevant bearing on the formation of the belief rational connection postulates that there must be ..... or distant remote and far fetched which would warrant the formation of the belief relating to escapement of the income of .....

Tag this Judgment! Ask ChatGPT

Jul 20 2004 (TRI)

Janki Prasad Garden Enclave (P) Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Lucknow

Decided on: Jul-20-2004

Reported in: (2005)92ITD47Luck

..... assessment moreover it was also necessary that the assessing officer should have enough material for formation of his belief that income chargeable to tax has escaped assessment the existence of tenable ..... very reference to the valuation officer was invalid the assessing officer had no material for formation of belief that income chargeable to tax has escaped assessment he therefore pleaded that the .....

Tag this Judgment! Ask ChatGPT

Aug 17 2004 (TRI)

JaIn Udhay Hosiery (P) Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Decided on: Aug-17-2004

Reported in: (2004)1SOT193(Chd.)

..... undertaking was not formed by transfer of old machinery the learned departmental representative contended that formation of industrial undertaking is a continuous process and since in assessment years 1996 97 and ..... not enough for attracting the condition under section 15c corresponding to section 80 i of formation of the undertaking the transfer of old machinery must be such that but for the .....

Tag this Judgment! Ask ChatGPT

Aug 31 2004 (TRI)

Surendra Kumar JaIn Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Aug-31-2004

Reported in: (2004)85TTJ(Nag.)285

..... at leave alone record elaborate reasons as available on record for formation of the belief that the income of the assessee has ..... live rational material on the basis of which there could be formation of the belief that the entries in the diary represented ..... and after recording his observations elaborately giving process of reasoning for formation of belief about such escapement the ao had formed a .....

Tag this Judgment! Ask ChatGPT

May 11 2004 (TRI)

Acit Vs. Star Ferro Alloys (P) Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: May-11-2004

Reported in: (2004)90ITD63(Delhi)

..... that income had escaped assessment further there must be live link between such material and formation of belief these are the conditions precedent for initiating the proceedings under section 147 at ..... material howsoever vague and indefinite or distant remote and far fetched which would warrant the formation of the belief relating to escapement of the income of the assessee from assessment the .....

Tag this Judgment! Ask ChatGPT

Jul 20 2004 (TRI)

Janki Prasad Garden Enclave (P) Vs. the Acit, Range 1

Court: Income Tax Appellate Tribunal ITAT Lucknow

Decided on: Jul-20-2004

Reported in: (2005)92ITD37Luck

..... section 147 of the act there should be cogent material for formation of belief that income chargeable to tax has escaped assessment in ..... also necessary that the a o should have enough material for formation of his belief that income chargeable to tax has escaped ..... assessment the existence of tenable material for the formation of belief is a pre requisite for initiation of action .....

Tag this Judgment! Ask ChatGPT

Format - Judgment Search Results