Materialize - Year 2004 - Judgments

Aug 10 2004 (HC)

Cit Vs. Material Dress Engg. Foundary

Court: Punjab and Haryana

Decided on: Aug-10-2004

Reported in: [2004]141TAXMAN164(Punj& Har)

orderat the instance of the revenue the income tax appellate tribunal amritsar for short the tribunal has referred the following...

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Aug 10 2004 (HC)

Commissioner of Income-tax Vs. Material Dress Engineering Foundry

Court: Punjab and Haryana

Decided on: Aug-10-2004

Reported in: [2005]275ITR308(P& H)

1 at the instance of the revenue the income tax appellate tribunal amritsar for short the tribunal has referred the...

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Aug 31 2004 (TRI)

Surendra Kumar JaIn Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Aug-31-2004

Reported in: (2004)85TTJ(Nag.)285

..... not in the individual case of the assessee he submitted that judicious comparison between the material available reasons recorded and prima facie conclusion purportedly arrived at in the reasons recorded ..... the statement 43 shri anand jaiswal contended that all the above information arising from the material available before the ao lead to an irresistible conclusion that transactions recorded by the .....

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Oct 11 2004 (TRI)

Maruti Udyog Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Oct-11-2004

Reported in: (2005)92ITD119(Delhi)

..... this register is also normally considered as stock register in respect of excisable raw materials purchased accordingly such registers were maintained by the assessee however closing stock was taken ..... note that the physical inventory with reference to book inventory based on bill of material consumption also revealed discrepancies in certain instances of inventory being less than book inventory .....

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Nov 30 2004 (TRI)

Morarjee Goculdas Spg. and Wvg. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Nov-30-2004

Reported in: (2005)98TTJ(Mum.)201

..... ble bench held that legislature has used the words such other materials and not any other materials hence such other materials means the materials found as a result of search or requisition this view ..... not necessarily to be an undiscriminating evidence as the words used in section are other material as relatable to such evidence the assessee has not filed lease agreement in the assessment .....

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Dec 14 2004 (TRI)

Subhash Chand Chopra Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Dec-14-2004

Reported in: (2005)92TTJ(Delhi)1087

..... in question such expenses were disclosed and disallowances were made neither any incriminating material revealing undisclosed income came to light nor enquiry regarding sales promotion expenses in ..... books of account as well as recorded sales to assessee therefore these incriminating materials clearly suggest that assessee has made unaccounted purchase and made unexplained investment therefore .....

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Aug 20 2004 (HC)

Bharat Coking Coal Ltd. Vs. Mrs. Shashi Bala

Court: Jharkhand

Decided on: Aug-20-2004

Reported in: I(2005)BC233; [2004(4)JCR162(Jhr)]

..... by a competent expert including the defendant and renowned expert and according to their opinion materials supplied by the plaintiff were totally spurious and of substandard quality defendant had never ..... accepted the materials and defendant had informed the plaintiff that goods were not supplied by the plaintiff .....

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Oct 14 2004 (TRI)

Deputy Commissioner of Income Tax Vs. Mangalam Cement Ltd.

Court: Income Tax Appellate Tribunal ITAT Jaipur

Decided on: Oct-14-2004

Reported in: (2005)92TTJ(JP.)1

..... used for trial production machinery in stock under installation in transit construction erection materials advances for construction erection and machinery and pre operative expenses pending allocation the ..... other funds workmen and staff welfare travelling expenses professional and legal charges raw material consumed stores and spares consumed other manufacturing expenses insurance rents rates and .....

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Nov 11 2004 (TRI)

Cambrian Hall Educational Trust Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Nov-11-2004

Reported in: (2005)93TTJ(Delhi)838

..... representative submitted that reasons were duly recorded by ao after satisfying himself from the material available on record which was collected during survey against the assessee the learned departmental ..... of the assessment order on 24th sept 1996 the it authorities collected evidence and material against the assessee which prima facie prove that assessee has made payments to nonexistent .....

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Dec 03 2004 (TRI)

Shri Rama Multi Tech Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Dec-03-2004

Reported in: (2005)92TTJ(Ahd.)568

..... no discrepancy was found similarly the tax audit report of auditors certified the raw material stock purchases during the previous year consumption sales and closing stock yield of finished ..... demanded examination or cross examination of any party no evidence for supply of material and consumption of material was given quantity tally is not available therefore consumption of bogus purchase cannot .....

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