Invalid - Judgment Search Results

K.G. Hotel (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2008)116TTJAgra455

..... the return as all the proceedings taken up consequent upon filing of an invalid return also become invalid while framing fresh assessment the ao should observe all the legal formalities namely ..... by him for initiating action under section 147 b and hence the reassessment proceedings were invalid 11 the facts appreciated therein were diametrically distinct inasmuch as therein the first assessment .....

Y. Gopalakrishna Vs. Balneedi Anjaneyulu and ors.

Court: Andhra Pradesh

Reported in: 2008(6)ALD132; 2008(6)ALT464

..... of the statutory rules the learned counsel also would maintain that after recounting of the invalid votes the petitioner also signed form no xxvi and in such circumstances the petitioner cannot ..... the other allegations it was averred that the petitioner requested the 5th respondent to recount invalid votes after announcement of votes polled to each contesting candidate by the 5th respondent by .....

K.G. Hotel Pvt. Ltd., 1967 Vs. Acit

Court: Income Tax Appellate Tribunal ITAT Agra

Reported in: (2008)113ITD99Agra

..... therefore the notice issued under section 148 was passed only on change of opinion hence invalid 7 the learned judicial member opined otherwise she held that the proceedings were valid ..... other hand submitted that the return was not within the time and therefore it was invalid and consequently income escaped assessment which entitled the assessing officer to initiate proceedings under section .....

K.G. Hotel Pvt. Ltd. Vs. A.C.i.T.

Court: Income Tax Appellate Tribunal ITAT Agra

..... by him for initiating action under section 147 b and hence the reassessment proceedings were invalid 11 the facts appreciated therein were diametrically distinct in as much as therein the first ..... regularizing the return as all the proceedings taken up consequent upon filing of an invalid return also become invalid while framing fresh assessment the a o should observe all the legal formalities .....

Shri Manoj Aggarwal, Bemco Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... to comply with the said notice the notice itself is invalid rendering all subsequent proceedings void ab initio on merits it ..... suffers from an incurable defect rendering all proceedings emanating therefrom invalid and void ab initio it must be remembered that to ..... period of limitation and hence the block assessment order is invalid 130 the learned special counsel for the department objected to .....

Cobra Instalacions Y. Services, Vs. Deputy Director of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)115TTJ(Delhi)534

..... with the return of income the return was to be treated as invalid and defective since the assessee on 17th feb 2003 rectified the ..... because of this defect the return itself should be treated as an invalid return was in our opinion rightly rejected by the tribunal the ..... of the it act 1961 on the ground that the original returns were invalid and nonexistent should not be given effect to the court again .....

Department of Revenue of Ky. Vs. Davis

Court: US Supreme Court

..... with a traditional government function is warranted here where respondents would have this court invalidate a century old taxing practice presently employed by 41 states and supported by all ..... impose unreasonable burdens upon interstate commerce and laws that discriminate against it the doctrine invalidating laws that impose unreasonable burdens upon interstate commerce no doubt has been a deterrent .....

R (on the Application of Bancoult) (Respondent) Vs. Secretary of State ...

Court: House of Lords

..... the reasoning of the divisional court which held the constitution order invalid because it was not in the interests of the chagossians 50 ..... is valid it is common ground that if section 9 is invalid the same must go for the relevant provisions of the british ..... decision maker a recognition that a legislative order in council is invalid by a judgment given in proceedings such as the present directed .....

R Vs. Clarke (Appellant) (on Appeal from the Court of Appeal (Criminal ...

Court: House of Lords

..... parliament viz was it intended that a procedural failure should render the proceedings invalid and second the interests of justice and particularly whether the procedural failure caused any ..... there are no indications that parliament intended that proceedings would be rendered automatically invalid because an indictment had not been preferred or signed and given no prejudice or .....

Riley Vs. Kennedy

Court: US Supreme Court

..... election was held in the shadow of that legal challenge and the act was ultimately invalidated by the alabama supreme court these characteristics plainly distinguish this case from perkins and lockhart ..... election was held in the shadow of that legal challenge and the act was ultimately invalidated by the alabama supreme court these characteristics plainly distinguish the present case from perkins and .....