Returnable - Judgment Search Results

Additional Commissioner of Income-tax Vs. Rajkamal Hotel and Bar

Court: Andhra Pradesh

Reported in: [1977]107ITR737(AP)

..... and september 30 1967 respectively but the assessee firm filed the returns for both the assessment years on october 29 1969 the income ..... those dates the assessee had reasonable cause for not filing the returns only up to the aforesaid dates and not for the ..... amendment act 1970 proceedings initiated against assessee for late filing of returns whether penalty can be imposed on basis of law which came .....

Addl. Commissioner of Income-tax Vs. Medisetty Ramarao

Court: Andhra Pradesh

Reported in: [1977]108ITR318(AP)

..... 1970 and march 24 1970 for the respective assessment years mentioned above in these revised returns the assessee included the income which accrued to him from the picture house of ..... date should be applicable he submits that although penalty proceedings are with respect to original returns nevertheless once reassessment proceedings are initiated the original assessment is set aside and therefore .....

Commissioner of Income-tax, Gujarat Ii Vs. Cambay Electric Supply Indu ...

Court: Gujarat

Reported in: [1976]104ITR744(Guj)

..... on sale of capital asset would therefore be inthe nature of capital return and not profit but the legal fiction in the second proviso ..... thus used to include the impossible that is that which is capital return and not profit in the category of profit 20 thereafter this ..... of the act of 1961 merely creates a fiction while treating the return of capital as of revenue character as already stated above the .....

V.L. Dutt Vs. Commissioner of Income-tax

Court: Chennai

Reported in: [1976]103ITR634(Mad)

..... could be taken to have extended the time for furnishing the return resulting in the absence of any default the appellate tribunal ..... in sale of certain shares and had similarly fraudulently failed to return certain receipts these fraudulent acts were done with intent to ..... section 271 1 a justified for delay in submission of returns for relevant assessment years if explanation given by assessee not .....

Commissioner of Income-tax, Gujarat-i Vs. Rashmi Trading

Court: Gujarat

Reported in: [1976]103ITR312(Guj)

..... made by the assessee to his creditor and that the creditor returns back the whole or a part thereof to the assessee it ..... a subsequent checking the over payment is discovered and therefore the creditor returns back a portion in which event the assessee would have obtained ..... made and on discovery of such mistake the entire amount is returned to the assessee thus where licence fee or kist or sales .....

Pasadena City Bd. of Ed. Vs. Spangler

Court: US Supreme Court

..... this burden the court enjoined the creation of the new school and ordered its students returned to their previously assigned classrooms the result of the district court s order and the .....

Commissioner of Income-tax Vs. Fazalbhoy Investment Co. Pvt. Ltd.

Court: Mumbai

Reported in: [1977]109ITR802(Bom)

..... act 1882 6th edition page 701 that if the lessee once quits possession he cannot return and the fixtures become the property of the lessor strong reliance was sought to be .....

C.M. Arumugam Vs. S. Rajgopal and ors.

Court: Supreme Court of India

Reported in: AIR1976SC939; (1976)1SCC863; [1976]3SCR82

..... reconversion he could not claim the benefit of the constitution scheduled castes order 1950 the returning officer rejected the nomination of the 1st respondent the election thereafter took place without the ..... supra that gangaram thaware whose nomination as a scheduled caste candidate was rejected by the returning officer continued to be a mahar which was specified as a scheduled caste despite his .....

Manganese Ore (India) Ltd. Vs. the Regional Assistant Commissioner of ...

Court: Supreme Court of India

Reported in: AIR1976SC410; (1976)4SCC124; [1976]3SCR99; [1976]37STC489(SC)

..... act making a dealer liable to pay penalty for filing belated returns and recourse could not be taken to the provisions of the ..... these provisions in some cases are also for failure to submit return or failure to register it is rightly said that those provisions ..... these provisions in some cases are also for failure to submit return or failure to register all other contentions raised by the appellant .....

Manganese Ore (India) Ltd. Vs. the Regional Assistant Commissioner, of ...

Court: Supreme Court of India

Reported in: (1976)5CTR(SC)303

..... act making a dealer liable to pay penalty for filing belated returns and recourse could not be taken to the provisions of the ..... these provisions in some cases are also for failure to submit return or failure to register it is rightly said that those provisions ..... these provisions in some cases are also for failure to submit return or failure to register all other contentions raised by the appellant .....