Returnable - Judgment Search Results

Madhuvana House Building Vs. Asstt Cit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2002)76TTJ(Bang.)948

..... and claimed that they have done the works and refused to return the advances in respect of m s reghvendra constructions the said ..... section 158bc of the act and the assessee filed a nil return of undisclosed income the assessing officer had passed the order impugned ..... no dealings or relations with any outside body then any surplus returned to those persons cannot be regarded in any sense as profit .....

Sangrur Vanaspati Mills Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2002)80ITD143(Chd.)

..... that penalty proceedings are essentially a continuation of the proceedings relating to assessment where a return has been filed philosophically linguistically and morally it is a contradiction in terms to say ..... of the offer in question completed the assessments without making any addition disallowance to the returned income plus the additional income offered ii the department had no evidence with it .....

P.V.R. Bhaskar Rao Vs. Andhra Pradesh Administrative Tribunal, Hyderab ...

Court: Andhra Pradesh

Reported in: 2002(2)ALD21; 2002(3)ALT101

..... in december 1974 he went to u k for training in open heart surgery and returned to andhra pradesh state medical services in june 1978 thereafter upto 1985 he worked in .....

Satnam Singh Chhabra Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Lucknow

..... to the assessee in compliance to this notice the assessee filed return disclosing undisclosed income of rs 7 04 820 for the ..... 16 05 395 the year wise break up of total income returned income surrendered income unexplained income and total undisclosed income is ..... be substantiated he shifted the stand merely because the huf filed returns of income subsequently shall not in our opinion explain the cash .....

Sona Steering Systems Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2003)78TTJ(Delhi)213

..... that the assessee in the computation statement filed along with the return had shown that the expenses pertained to next year it ..... evidence to substantiate the same was filed either along with the return or before the ao in the assessment proceedings it appears from ..... assessment proceedings even if it was not raised in the original return therefore the claim could not be disallowed merely on the ground .....

Madhuvana House Building Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

..... and claimed that they have done the works and refused to return the advances in respect of m s raghvendra constructions the said ..... under section 158bc of the act and the assessee filed a nil return of undisclosed income the assessing officer in short ao had passed ..... no dealings or relations with any outside body then any surplus returned to those persons cannot be regarded in any sense as profit .....

Satnam Singh Chhabra Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2002)74TTJLuck976

..... to the assessed in compliance to this notice the assessee filed return disclosing undisclosed income of rs 7 04 820 for the ..... 16 05 395 the year wise break up of total income returned income surrendered income unexplained income and total undisclosed income is given ..... be substantiated he shifted the stand merely because the huf filed returns of income subsequently shall not in our opinion explain the .....

Assistant Commissioner of Income Vs. Rajendra Mulak

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2002)83ITD670(Nag.)

..... the said penalty on a technical ground observing that the returned income as well as assessed income being loss penalty could ..... can be levied under that section even in a case where returned income and finally assessed income are losses for this contention ..... can be imposed on the assessee for alleged concealment where the returned loss is just reduced in the assessment notwithstanding the fact .....

Asstt. Cit Vs. Rajendra Mulak

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (2002)77TTJ(Nag.)524

..... deleted the said penalty on a technical ground observing that the returned income as well as assessed income being loss penalty could ..... be levied under that section even in a case where returned income and finally assessed income are losses for this contention ..... can be imposed on the assessee for alleged concealment where the returned loss is just reduced in the assessment notwithstanding the fact .....

Puri Bros. Industries Ltd. Vs. Union of India

Court: Jammu and Kashmir

Reported in: [2002]122TAXMAN82(NULL)

..... that subsidy amount of rs 32 69 767 as not assessable a return declaring income of rs 21 07 960 was filed after claiming deduction ..... rs 6 25 675 the respondent no 3 did not accept the return he added subsidy amount along with other disallowances and determined the ..... it shall be worthwhile to mention though the petitioner has filed its return after deducting amount of rs 6 25 675 on account of .....