Inspection - Judgment Search Results

B.M. Marappa, Vs. Inspecting Assistant Commissioner of Income-tax

Court: Karnataka

Reported in: [1986]160ITR642(KAR); [1986]160ITR642(Karn)

..... notices served on them the transferees and the transferor filed their objections before the inspecting assistant commissioner inter alia contending that the apparent consideration stipulated in the instrument ..... filed the evidence placed before him and affording an opportunity of hearing the inspecting assistant commissioner with the previous approval of the commissioner found that the fair .....

A. Premchand and ors. Vs. Inspecting Assistant Commissioner of Income- ...

Court: Karnataka

Reported in: (1986)53CTR(Kar)153; ILR1985KAR1151; [1985]153ITR774(KAR); [1985]153ITR774(Karn)

rs 2 00 000 3 on march 21 1974 an inspector attached to the office of the iac reported the said

Avon Cycles Pvt. Ltd. Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1993)47ITD23(Chd.)

..... the investment allowance on weighing bridge and weighing machine already allowed by the inspecting assistant commissioner 56 during the first appellate proceedings the learned commissioner of income ..... bridge and weighing machine were not entitled for investment allowance thereafter the learned inspecting assistant commissioner asst was directed to withdraw the investment allowance allowed by him .....

Subbas Malharirao Kachure, Vs. Inspecting Assistant Commissioner of In ...

Court: Karnataka

Reported in: (1986)56CTR(Kar)115; [1986]159ITR726(KAR); [1986]159ITR726(Karn)

..... the notices served on them the transferors and transferees filed their objections before the inspecting assistant commissioner inter alia contending that the apparent consideration stated in the instrument of ..... fair market value of the property in dispute even here the tribunal and the inspecting assistant commissioner ignoring this relevant aspect or principle had determined the fair market value .....

Asian Industries Vs. Inspecting Assistant Commissioner of Income-tax a ...

Court: Kolkata

Reported in: (1990)1CALLT258(HC),[1990]182ITR370(Cal)

..... forwarded the draft order and the objections of the assessee to the inspecting assistant commissioner the inspecting assistant commissioner after considering the objection of the assessee recomputed the amounts ..... or contemplated under section 144a of the act while considering the draft order the inspecting assistant commissioner cannot of his own motion issue the notice and initiate proceedings in .....

Vorion Chemicals and Distilleries Ltd. Vs. Inspecting Assistant Commis ...

Court: Chennai

Reported in: (1999)152CTR(Mad)447

..... for presenting their case the district valuation officer made the inspection of the property on 4th dec 1986 after due notice ..... entertain the reasonable belief so far as the dates of inspection and submission of the report of the district valuation officer ..... report admittedly the petitioner was not given any notice before such inspection and the petitioner was not furnished with the copy of .....

Rama Associates (P.) Ltd. Vs. Inspecting Assistant Commissioner.

Court: Delhi

Reported in: [1990]32ITD336(Delhi)

..... to be paid by the exporter to the export inspection agency as inspection fee in advance it is thereforee clear that in ..... however the iac asst accepted the assesseds submission that the inspection was compulsory in export 12 in appeal the disallowance was ..... india under section 7 of the export quality control and inspection act 1963 another agency similarly established is the agricultural marketing .....

Ramesh Pershad Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1989)28ITD550(Hyd.)

..... in the absence of it being established as a genuine document erred in directing the inspecting assistant commissioner to come to specific conclusions after establishing the genuineness of the document in ..... brought on record anything to assail his conclusions a faint attempt was made by the inspecting assistance commissioner asst by asking for an enhancement or modification of the assessment before .....

Vorion Chemicals and Distilleries Ltd. Vs. Inspecting Assistant Commis ...

Court: Chennai

Reported in: [2000]246ITR638(Mad)

..... not exhausted alternative remedy especially when appeal not entertained on merits ii notice competent authority inspected property only on 04 12 1986 report submitted on 11 04 1986 therefore on 06 ..... not before competent authority so as to entertain reasonable belief so far as dates of inspection and submission of report of district valuation officer concerned there is no dispute clear that .....

Assam Frontier Tea Ltd. and anr. Vs. Inspecting Assistant Commissioner ...

Court: Guwahati

..... by the commissioner it cannot cure the defect in the original order passed by the inspecting assistant commissioner which is undoubtedly arbitrary and unsupported by any reasons learned counsel for ..... commissioner to issue directions in certain cases sub section 4 of section 144b reference to inspecting assistant commissioner in certain cases section 148 issue of notice where income has escaped .....