Initial - Judgment Search Results

Wealth-tax Officer Vs. Smt. G. S. Krishnavati Vahuji

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1990)34ITD403(Ahd.)

..... would have passed any penalty order either dropping or imposing the penalty pursuant to first initiation of penalty proceedings the same would have become infructuous with passing of the order by ..... cases where the assessments are not subject matter of appeal the penalty proceedings were admittedly initiated in the aforesaid case at the time when the original assessment orders were passed on .....

High Court of Karnataka Vs. Y.K. Subbanna and ors.

Court: Karnataka

Reported in: 1990CriLJ1159; ILR1989KAR3572; 1990(1)KarLJ201

..... adopted by the legislature is that the court may initiate a proceeding for contempt suo motu or on a motion made by the advocate general ..... the party aggrieved the supreme court further observed that mere initiation of a proceeding does not decide any question and that even ..... as to when the proceedings for contempt have been initiated would be the date on which the court assuming jurisdiction issues .....

Rajendra Singh Vs. Superintendent of Taxes and ors.

Court: Guwahati

..... rejected 18 in view of what is stated above the petitions are allowed proceeding for suo motu revision under section 21 1 of the act in all the eight cases pending before ..... considered the submission this court normally does not interfere with the assumption of power of suo motu revision at the initial stage in this case it was done so because the tribunal interpreted section 21 and .....

Wealth-tax Officer Vs. Fulabhai Naranbhai AmIn (Huf)

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1990)32ITD232(Ahd.)

..... of the i t act 1961 were either not initiated or if initiated they were later on dropped without imposing any penalty ..... assessment proceedings as barring the jurisdiction of the wto to initiate penalty proceedings in the course of reassessment proceedings and levy ..... filed along with the declaration would make the basis of initiation of proceedings relating to assessment or reassessment of net wealth .....

Tirath Dass Vs. State and ors.

Court: Delhi

Reported in: ILR1989Delhi632; 1989RLR115

..... still pending against that judgment and decree and in the meanwhile the proceedings were initiated under section 145 criminal procedure code the supreme court observed as follows when a civil ..... of possession is involved and has been adjudicated we see hardly any justificaton for initiating a parallel criminal proceeding under section 145 of criminal procedure code these significant observations of .....

E. Sambandam Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1989)31ITD266(Mad.)

..... the contentions already referred to stressed that no proceeding under section 148 had been validly initiated against the entity assessed and therefore the assessment required to be quashed and further ..... therefore that the assessee in respect of whom sanction was sought and approval obtained for initiating action under section 147 was an unregistered firm which was an entirely different assessable .....

Duckworth Vs. Eagan

Court: US Supreme Court

..... or the voluntariness and probative value of his confession after seven years of litigation the initial determination of the miranda issue by the state trial judge and the indiana supreme court ..... were adequate standing alone but rather whether under the circumstances the mistaken impression eagan was initially given was corrected while various factors might inform this inquiry such as the passage of .....

Deputy Commissioner (Law), Board of Revenue (Taxes) Vs. CochIn Agencie ...

Court: Kerala

Reported in: [1989]74STC389(Ker)

..... been decided in the appeal either so it was open to the deputy commissioner to initiate suo motu revision proceedings under section 35 2a of the kerala general sales tax act within the ..... an appeal or revision that is sufficient to clothe the deputy commissioner with jurisdiction to initiate proceedings under section 35 2a of the act the sales tax appellate tribunal has mixed .....

Smt. Munia Devi JaIn Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1989)29ITD36(Delhi)

..... material facts necessary for her assessment for the years in question when the assessments were initially framed and therefore re assessment proceedings could not be legally taken under section 147 a ..... case assessments were reopened under section 147 a and we have already held that the initiation of reassessment proceedings was invalid therefore this question does not survive for decision 14 lastly .....

Ram Chand Ram Kishen Chawla Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1992)40ITD141(Delhi)

..... 393 p amp h according to the learned departmental representative the penalty proceedings were rightly initiated and penalty was correctly imposed and confirmed it was also mentioned that in such ..... the assessee to hoodwink the department in our view thus the penalty proceedings were rightly initiated and penalty was correctly imposed such action was very correctly confirmed by the learned appellate .....