Relation Back - Judgment Search Results
Home > Cases Phrase: relation back Year: 1982 Page 1 of about 567 results (0.383 seconds)J. Jacobs Vs. Dr. S.C. Barat
Court: Madhya Pradesh
Decided on: Apr-09-1982
Reported in: AIR1983MP15
..... payable is raised and it was contended that as this amendment relates back to the date of the filing of the written statement the ..... are 1 whether the amendment made in the written statement will relate back to the date of filing of the written statement and therefore ..... the matter again this principle of res judicata is embodied in relation to suits in section 11 of the code of civil procedure .....
Tag this Judgment! Ask ChatGPTMurari Mohan Dutta Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Kolkata
Decided on: Apr-28-1982
Reported in: (1982)2ITD98(Kol.)
..... order of confiscation as finally passed by the collector of customs related back to the date of the seizure of the goods for ..... the assessee s contention that the order passed under section 126 relates back to the date of the seizure of the goods with regard ..... that date which needed ex post facto sanction the doctrine of relating back which had been canvassed by the learned counsel for the assessee .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. U.B.S. Publishers and Distributors
Court: Allahabad
Decided on: Nov-12-1982
Reported in: (1983)34CTR(All)86; [1984]147ITR114(All); [1983]13TAXMAN94(All)
..... assessee was entitled to make adjustment in his accounts which would relate back to the last date of the accounting period on the ..... in the accounting year 1950 51 and it could not be related back to the earlier year during which the assessee actually supplied ..... the purpose of allowing development rebate the additional liability which was relatable to the cost of the machinery acquired in the calendar .....
Tag this Judgment! Ask ChatGPTPraja Singh and ors. Vs. Gurdip Singh and ors.
Court: Punjab and Haryana
Decided on: Mar-03-1982
Reported in: AIR1982P& H353
..... on august 13 1981 is of no consequence as it would relate back to the date when the execution application was filed the ..... the amount deposited after the period of limitation had expired would relate back to the date when the execution application was filed in my ..... 9 803 deposited by the respondents on august 13 1981 shall relate back to august 23 1978 when they filed the execution application .....
Tag this Judgment! Ask ChatGPTP. Raguraman Vs. Second Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Madras
Decided on: Apr-12-1982
Reported in: (1982)2ITD1(Mad.)
..... 3 the learned representative of the assessee claimed that the adoption relates back to the date of the death of the husband of the ..... question her regarding her dealings with the property the theory of relation back applicable prior to this act which had enabled the son to ..... scr 894 where the supreme court observed that the doctrine of relation back of the adoption to the date of death of the husband .....
Tag this Judgment! Ask ChatGPTSantha S. Shenoy, Vs. Union of India (Uoi) and ors.
Court: Kerala
Decided on: Jan-22-1982
Reported in: (1982)29CTR(Ker)127; [1982]135ITR39(Ker)
..... payment by cheque when the cheque is accepted and is encashed will relate back to the date when the cheque is received is a question considered ..... the liability to pay advance tax under sections 207 213 is in relation to a financial year though no doubt the dates are specified apart ..... reason of section 219 of the act 7 now we will revert back to section 214 of the act in simple terms that obliges the .....
Tag this Judgment! Ask ChatGPTRani Jagadamba Kumari Devi Vs. Commissioner of Income-tax
Court: Kolkata
Decided on: Feb-15-1982
Reported in: (1982)30CTR(Cal)78,[1983]143ITR527(Cal)
..... of the deceased the legislature had adopted the doctrine of relation back that upon the grant being made the title of the administrator related back to the time of death of the intestate therefore ..... administrator or other person administering the estate of a deceased person 13 this instant reassessment relates to income which is alleged to have been received by the deceased during his lifetime .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. Arvind Narain
Court: Income Tax Appellate Tribunal ITAT Delhi
Decided on: Jun-25-1982
Reported in: (1982)2ITD292(Delhi)
..... a capital asset the enhanced compensation even if awarded later would relate back to the date of the transfer this would appear to ..... already stated the extra compensation even though finally determined has to relate back to the date of dispossession of the land for purposes ..... should be spread over in the years to which the interest relates such being the position in respect of the compensation either .....
Tag this Judgment! Ask ChatGPTWealth-tax Officer Vs. Gopal Ramnarayan
Court: Income Tax Appellate Tribunal ITAT
Decided on: Sep-27-1982
Reported in: (1983)4ITD31(Bang.)
..... as during the course of the assessment proceedings because the action will relate back to the time when the first notice was issued pp 300 301 ..... the assessee he held that when an assessment is annulled it goes back to the stage of filing of return of wealth by the assessee ..... we set aside the order of the aac and remit the case back to him to decide the other grounds raised in the appeal which .....
Tag this Judgment! Ask ChatGPTSwarnamahal, Jewellers Vs. Intelligence Officer, Agricultural Income-t ...
Court: Kerala
Decided on: Feb-10-1982
Reported in: [1982]50STC49(Ker)
..... can operate only subject to this explanation this explanation cannot relate back to the year of the notification nor can it be ..... table in the shop the petitioner represented that the slips related to unfinished stock taking and did not represent any sales ..... case of the first respondent 2 section 45a has only relation to assessment proceedings powers under section 45a cannot be exercised .....
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