Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (2007)110TT(JP.)at366
..... from the possession of these conspirators by way of seizures of movable and immovable assets.2.5. the assessee extended his full co-operation to the investigating authorities during the course of investigation. he revealed full and true disclosures of the circumstances within his knowledge in relation to the entire ahd cases to the ..... . i would also direct the it department through the chief cit, bihar, to initiate such action as may be considered fit, necessary and expedient under the it act, wt act, etc against persons whom he reasonably thinks to be involved in the 'scam' and possess unaccountable wealth and property, and take the proceeding to their logical ..... the offences and every other person concerned, whether as principal or abettor, in the commission thereof, in terms of section 5(2) of the prevention of corruption act, 1988.2.7. the assessee (dipesh chandak) subsequently filed applications before the concerned designated courts of cbi for grant of pardon in other related cases and .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1998)64ITD37(Pat.)
..... as evidence if for sufficient reasons court passes an order under order 19 rule. 1 of the civil procedure code (cpc).11. by virtue of section 131 of the act, 1961 the it authorities have been vested with the same powers as are vested in a court in the code of civil procedure when trying a suit in respect of the following matters ..... . d.r., the jr. d.r. and the assessing officer on account of these developments and incidents. it is in these very unusual circumstances that this supplementary order is being passed. i find that a supplementary order was passed in the case of vasantbhai b ..... 78,000 is required to be upheld and the same as such is upheld.1. i am constrained to pass a supplementary order since my learned brother has considered certain developments and incidents after the hearing of the appeal was closed on 19-9-1995 and about which i was not aware. my learned brother has very strongly condemned the sr .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1997)63ITD237(Pat.)
..... occurs in complying with the provisions of section 44ab, then the defaulter has to be penalised in the manner laid down therein. then he went on tracing the development of section 271b and the amendments which occurred in that section. he came to the conclusion that after 10-9-86, it is for the assessee to prove ..... obtaining the audit report under section 44ab. thus, in my opinion, there is no adequate material to conclude that the understanding of the assessing officer, the first appellate authority as well as the ld. accountant member about the contents of the letter of shri h.p. lala was an incorrect understanding or a mistaken understanding. i cannot agree ..... the assessing officer mistakenly as one of the causes for non-compliance of the mandatory provisions of section 44ab of the act and the cause of illness of shri h.p. lala was even misunderstood by the first appellate authority, and taking this as one of the reasonable causes, penalties for both the years in appeal were cancelled by .....
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