Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xxiii miscellaneous Court: guwahati Year: 1975 Page 1 of about 4 results (0.111 seconds)

Hanutram Ramprasad Vs. Commissioner of Income-tax

Court : Guwahati

..... penalty, need not prove beyond reasonable doubt, negatively, that the assessee has, without reasonable cause, failed to furnish the return of the total income which he was required to furnish.44. the relevant portion of section 271 of the income-tax act, 1961, with which we are primarily concerned in this case, may be quoted : '271. failure to furnish returns, comply with notices, concealment of ..... avoidance of the liability, the burden is on the accused to make good the defence.43. the penalty proceeding under section 271 of the income-tax act, 1961, is a quasi-criminal proceeding, but not a criminal prosecution as such, and, therefore, in our opinion, the doctrine of criminal jurisprudence that the guilt of the accused shall be .....

Ladhuram Laxminarayan Vs. Commissioner of Income-tax

Court : Guwahati

..... has been referred by the income-tax appellate tribunal, gauhati bench, under section 256(1) of the income-tax act, 1961, hereinafter referred to as ' the act ' : 'whether, on the facts and in the circumstances of the case, the appellate tribunal was justified in holding that the assessee firm had furnished inaccurate particulars of income and, therefore, penalty levied ..... position, for the purpose of the income-tax act, a firm cannot be equated with the partners because from the relevant provisions of the income-tax act it is quite clear that a firm is an entity which may be assessed as a person as ..... a local authority, and (vii) every artificial juridical person, not falling within any of the preceding sub-clauses.' 11. under the income-tax act a firm is an entity which is liable to pay tax. a firm is an assessee apart from the individual partners who also may be assessed in their individual capacities. that being the .....

Hanutram Ramprasad, Dibrugarh Vs. Commissioner of Income-tax, Assam, N ...

Court : Guwahati

..... levy penalty, need not prove beyond reasonable doubt, negatively, that the assessee has, without reasonable cause, failed to furnish the return of the total income which he was required to furnish.the relevant portion of section 271 of the income-tax act, 1961, with which we are primarily concerned in this case, may be quoted :"271. failure to furnish return, comply with notices, concealment of ..... avoidance of the liability, the burden is on the accused to make good the defence.the penalty proceeding under section 271 of the income-tax act, 1961, is a quasi-criminal proceeding, but not a criminal prosecution as such, and, therefore, in our opinion, the doctrine of criminal jurisprudence that the guilt of the accused shall be .....

Hanutram Ramprasad, Dibrugarh Vs. Commissioner of Income-tax, Assam, N ...

Court : Guwahati

Reported in : [1978]112ITR187(Gauhati)

..... levy penalty, need not prove beyond reasonable doubt, negatively, that the assessee has, without reasonable cause, failed to furnish the return of the total income which he was required to furnish.the relevant portion of section 271 of the income-tax act, 1961, with which we are primarily concerned in this case, may be quoted :'271. failure to furnish return, comply with notices, concealment of ..... avoidance of the liability, the burden is on the accused to make good the defence.the penalty proceeding under section 271 of the income-tax act, 1961, is a quasi-criminal proceeding, but not a criminal prosecution as such, and, therefore, in our opinion, the doctrine of criminal jurisprudence that the guilt of the accused shall be .....