Initially - Judgment Search Results

Nirmal Udyog Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)65ITD73(Mum.)

..... order stating while granting spread over the cit has directed that penalty proceedings should be initiated against the assessee according to the learned counsel of the assessee c v kothari it ..... venerable lines while granting spread over the cit has directed that penalty proceedings should be initiated against the assessee recorded a finding that the assessee had concealed the particulars of income .....

Saratoga Fishing Co. Vs. J. M. Martinac and Co.

Court: US Supreme Court

..... this area ordinarily but with exceptions permits recovery from a manufacturer and others in the initial chain of distribution for foreseeable physical harm to property caused by product defects see ..... user reseller from offering a warranty but neither does anything prevent a manufacturer and an initial user from apportioning through their contract potential loss of any other items say added .....

M.M. Ratnam Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1997)62ITD21(Mum.)

..... well as the learned departmental representative the counsel for the assessee submitted that the proceedings initiated under s 147 were bad in law because there was no material or information with ..... found that this condition was not satisfied in the present case then not only the initiation of reassessment proceedings but the subsequent assessment will also get vitiated this view finds support .....

Asst. Commissioner of Income-tax Vs. Nageshwar Prasad (Late). (by

Court: Income Tax Appellate Tribunal ITAT Patna

Reported in: (1997)63ITD29(Pat.)

..... assessee firstly the learned accountant member states that the penalty proceedings can be validly initiated and that is the first difference of opinion between the two learned members of the ..... legal representative cannot be proceeded against in the penalty proceedings or penalty proceedings cannot be initiated against the legal representative only under the wealth tax act therefore in view of the .....

Apollo Tyres Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1998)65ITD263(Coch.)

..... the facts and circumstances of the case warrant the various courts have held that simultaneous initiation of proceedings under s 263 as well as proceedings under s 147 are legally possible ..... to s 263 of it act 1961 has ample jurisdiction to cancel the assessment and may initiate proceedings for assessment under the provisions of the act against some other assessee who according .....

Mohd. Wakil Vs. the State of Bihar and ors.

Court: Patna

..... it appears that the deputy commissioner proceeded on the basis that departmental proceeding was initiated against the petitioner while he was in service for the alleged defalcation of ..... the counter affidavit the respondents have admitted that no fresh departmental proceeding has been initiated rather by the impugned order the respondents decided to continue the departmental proceeding which .....

Gangaben D/O. Hargovindbhai Vallabhbhai and ors. Vs. Collector and ors ...

Court: Gujarat

Reported in: (1999)1GLR488

..... case at hand it cannot be said that the suo motu action was initiated under section 211 after unreasonable and long time in the facts of the present ..... threshold of the order as to why the suo motu action was initiated by him and with regard to the entry no 1344 dated 11 1 1979 ..... a view has been taken that the initiation of proceedings even after the lapse of 20 years from the date of the transfer .....

Ranjit Kumar Dutta Vs. Tapan Kumar Shaw and Another

Court: Kolkata

Reported in: AIR1997Cal278

..... extension contained in the original registered deed after expiry of the initial period of 15 years although no document was registered the ..... air1965cal55 as also in the case of syed all air1977cal226 the initial period excluded the operation of the respective acts and therefore ..... option and continued in possession after the expiry of the initial period of 15 years as per the renewal extension clause .....

Presidency Kid Leathers (P) Ltd. Vs. Regional Provident Fund Commissio ...

Court: Chennai

Reported in: (1999)IIILLJ980Mad

..... after perusing the case of the petitioner thoroughly considered the petitioner s proposal favourably and initiated a nursing programme in 1985 and granted various concessions such as waiver of interest ..... enables the employer to recover employees contributions from the wages of the employees the initial responsibility for making payment of the contributions lies on the employer irrespective of the .....

Bhagawati Prosad Himatsingka and anr. Vs. State of West Bengal and ors ...

Court: Kolkata

Reported in: (1998)145CTR(Cal)380

..... of mala fide exercise of the power assumes significance only when the criminal proceeding is initiated on extraneous considerations and for an unauthorised purpose 10 in state of west bengal vs ..... whether the allegations constitute the offence it must be remembered that fir is only an initiation to move the machinery and to investigate into cognizable offence after the investigation is conducted .....