Materialize - Judgment Search Results

Mannalal Soorana Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1983)4ITD131(Delhi)

..... of shri motichand dhandia were not genuine the department also came in possession of the material that the assessee had also concealed particulars of other wealth for the assessment years ..... assessee against the submission by the learned departmental representative based on nonexistent facts and irrelevant material were not recorded para 6 of the said application is incorporated below 6 that while .....

Ratanlal Mohta and Sons Vs. Income-tax Officer, c Ward and ors.

Court: Kolkata

Reported in: [1984]148ITR246(Cal)

..... 1 by the initiation as made was making a roving and fishing investigation without any materials such roving and fishing investigation the petitioner claimed was outside the purview of section ..... these were completely extraneous and irrelevant considerations and could never form the basis of any material which could supply information to formulate a reasonable belief similarly a capital gain said to .....

Aparna Trading Corporation (i) Pvt. Ltd. Vs. Commissioner of Commercia ...

Court: Kolkata

Reported in: [1982]51STC199(Cal)

..... said act proceeded arbitrarily and on suspicion conjectures and surmises and not on evidence or materials which could support such disallowance it was claimed that such disallowance was made relying ..... registered dealers according to the said company were holding the valid registration certificates during the material time and the declaration forms issued to them were also valid 6 against such .....

Indian Press Exchange Ltd. Vs. Commissioner of Income-tax, Central-i

Court: Kolkata

Reported in: (1982)30CTR(Cal)99,[1982]138ITR594(Cal)

..... this court i t ref no 493 of 1975 1 whether there was any material before the tribunal on which it could hold that sri r s goenka was ..... a motive i t ref no 495 of 1975 1 whether there was any material before the tribunal on which it could hold that sri r s goenka was ..... a motive i t ref no 513 of 1975 1 whether there was any material before the tribunal on which it could hold that shri r s goenka was .....

Commissioner of Income-tax Vs. Bhagwan Ltd.

Court: Kolkata

Reported in: (1983)32CTR(Cal)35,[1983]144ITR699(Cal)

..... income on account of the assessee s failure to furnish the material particulars at the time of the original assessment proceedings he ..... applied his mind since he gave his sanction without testing the material on record he relied upon the supreme court decision reported ..... had failed to make a complete and true disclosure of the material facts necessary for the assessment and in this connection he .....

New York Vs. Ferber

Court: US Supreme Court

..... to include such a standard therefore the statute would prohibit the promotion of materials which are traditionally entitled to constitutional protection from government interference under the first ..... is directed entirely at the permissibility of the statute s coverage of nonobscene material its empirical evidence however is drawn substantially from congressional committee reports that ultimately .....

Punjab Produce and Trading Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1983)34CTR(Cal)206,[1984]146ITR95(Cal)

..... assessee company but was only due to extra commercial consideration is based on any relevant material and evidence and not perverse for the assessment year 1968 69 the following questions have ..... clearly recorded proper reasons and also stated that due to assessee s failure to disclose material facts the assessee company has been under assessed the commissioner after agreeing with the reasons .....

island Trees Sch. Dist. Vs. Pico by Pico

Court: US Supreme Court

..... court when construed most favorably to respondents raise a genuine issue of material fact whether petitioners exceeded constitutional limitations in exercising their discretion to remove ..... allay suspicions regarding petitioners motivations construing these claims affidavit statements and other evidentiary materials in a manner favorable to respondents we cannot conclude that petitioners were .....

Fbi Vs. Abramson

Court: US Supreme Court

..... exemption 7 c was validly invoked by the government because disclosure of the withheld materials would constitute an unwarranted invasion of personal privacy the district court thus granted the ..... are concerned with exemption 7 which was intended to prevent premature disclosure of investigatory materials which might be used in a law enforcement action this provision originally exempted investigatory .....

United States Vs. Valenzuela-bernal

Court: US Supreme Court

..... the crime charged thus establishing a strong possibility that they could have provided material and relevant information concerning the events constituting the crime id at 75 accordingly the ..... testimony on those occasions when the government nevertheless deported potential witnesses before the materiality hearing was held the district court determined whether the deported witnesses could have been .....