Initial - Judgment Search Results

East Coast Commercial Company Ltd. Vs. Income-tax Officer and ors.

Court: Kolkata

Reported in: [1981]128ITR326(Cal)

..... notice the ito only upon compliance with the said mandatory provisions could assume jurisdiction to initiate the proceedings for reopening of an assessment and any non compliance therewith vitiated the ..... opinion a prerequisite to the assumption of jurisdiction by the income tax officer for initiating the proceedings for assessing or reassessing the income which has escaped assessment those reasons .....

Commissioner of Income-tax Vs. Madho Properties Ltd.

Court: Kolkata

Reported in: [1981]131ITR380(Cal)

..... writing contending inter alia that none of the conditions precedent and or requirements for initiating acquisition proceedings had been satisfied or fulfilled it was denied that the consideration for ..... acquisition 78 from the aforesaid sections it appears that acquisition proceedings can be validly initiated only when the conditions prescribed in sections 269c and 269d are satisfied such conditions .....

S.C.N. Chowdhury Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1982]136ITR542(Cal)

..... 1965 and his disclosure petition constituted information enabling the wto in initiating proceedings under section 17 of the w t act the ..... in the instant reference is whether the wto was right in initiating the proceedings the question does not cover the contention as ..... made by the assessee regarding the wto s jurisdiction to initiate the proceedings mr sengupta has further submitted that in the .....

Mohasco Corp. Vs. Silver

Court: US Supreme Court

..... federal fair employment practices agency within six months of the discriminatory conduct footnote 25 these initial proposals did not provide for mandatory deferral by the federal agency during comparable state ..... in the procedural scheme however although such a change was proposed and rejected as initially introduced in the house of representatives the proposed 1972 amendments to title vii would .....

United States Vs. Henry

Court: US Supreme Court

..... emphasis added second the agent only instructed nichols not to question henry or to initiate conversations regarding the bank robbery charges under these instructions nichols remained free to discharge ..... with the relationship between a suspect and his counsel once formal proceedings have been initiated but massiah does not prohibit the introduction of spontaneous statements that are not elicited .....

Dr. N.C. Singhal Vs. Union of India (Uoi) and ors.

Court: Supreme Court of India

Reported in: AIR1980SC1255; 1980LabIC710; (1980)3SCC29; [1980]3SCR44

..... constitution and absorption of departmental candidates on the date of initial constitution of reorganised service a selection committee was set up ..... contention that between 1966 and 1971 i e after the initial constitution of service and before the proposal offering promotion to ..... service rendered in equivalent post prior to the date of initial constitution of service could be taken into account in .....

Lalita Jabbar Vs. Competent Authority and ors.

Court: Kolkata

Reported in: [1982]133ITR389(Cal)

..... act 1961 and he elaborated his contention that before a proceeding for acquisition could be initiated the competent authority must have the following materials in his possession a the consideration stated ..... the authority to gather necessary information and make all the enquiries that were needed before initiating a proceeding for acquisition but nothing was done by respondent no 1 mr bajoria referred .....

Kashiram Tea Industries Ltd. Vs. Income-tax Officer and ors.

Court: Kolkata

Reported in: [1981]132ITR783(Cal)

..... of rs 28 463 from undisclosed sources and decided to initiate proceedings for the imposition of penalty under section 271 of ..... furnished inaccurate particulars of such income the officer concerned can initiate proceedings against him for the imposition of penalty but if ..... mr haldar contended that the ito had no jurisdiction to initiate proceedings against the petitioner under section 273 of the act .....

Commissioner of Income-tax (Central) Vs. Assam Oil Co. Ltd.

Court: Kolkata

Reported in: [1982]133ITR204(Cal)

..... of the legal position as it was well understood it was open to him to initiate proceedings as at that moment when he decided to issue the notice under section 148 ..... avail to the appellant because once proceedings under section 34 are taken to be validly initiated with regard to two thirds share of the income the jurisdiction of the income tax .....

Controller of Estate Duty Vs. Smt. Ila Das and ors.

Court: Kolkata

Reported in: (1981)25CTR(Cal)16,[1981]132ITR720(Cal)

..... completed by 3ist march 1957 it was not sufficient if the additional assessment proceedings were initiated within the three years period that should be completed within that period it was therefore ..... appellate controller observed that a part of the compensation and other allowances which were allowed initially were included in the original assessment and the deceased had the right to receive the .....