Returnable - Judgment Search Results

The Returning Officer (Special Officer) Tiruchirapalli Municipality an ...

Court: Chennai

Reported in: AIR1972Mad17; (1971)2MLJ264

k veeraswami c j 1 the common point in these appeals is whether the respondents had sustained disqualification under section...

Shri Mohan Lal Chokhany Vs. the Commercial Tax Officer and ors.

Court: Kolkata

Reported in: [1971]28STC367(Cal)

..... tax law of the state and the provisions of such law including provisions relating to returns provisional assessment advance payment of tax registration of the transferee of any business imposition of ..... law of the state and the provisions of such law including the provisions relating to returns appeals reviews revisions references refunds and penalties shall apply accordingly it is clear that what .....

Niranjan and Co. (P.) Ltd. Vs. Commissioner of Income-tax and ors.

Court: Kolkata

Reported in: 75CWN741,[1972]84ITR427(Cal)

..... for the entirety of the higher profits disclosed in the revised return can be ascertained only by reassessment proceedings 12 the next ..... be readily reconciled with the profit disclosed in the revised return the latter provided grounds for reason to believe that income ..... profession and the income from other sources disclosed in the revised return can be arrived at after a process of calculation and .....

California Vs. Byers

Court: US Supreme Court

..... an organized society imposes many burdens on its constituents it commands the filing of tax returns for income it requires producers and distributors of consumer goods to file informational reports ..... that the privilege against compulsory self incrimination afforded him a complete defense because filing a return would have tended to incriminate him by revealing the unlawful source of his income .....

Mackey Vs. United States

Court: US Supreme Court

..... that they were prejudicial inflammatory and irrelevant the government responded that the wagering tax returns and the summary exhibit were relevant because they showed a likely source of unreported ..... congress could not constitutionally compel citizens to register as gamblers and file related tax returns was the probable unreliability of such statements once given petitioner has not advanced any .....

Orissa Cement Ltd. Vs. the Central Board of Direct Taxes and ors.

Court: Delhi

Reported in: ILR1971Delhi51B; [1972]84ITR451(Delhi)

..... maintainability of the petition it was stated that the aforesaid letters for revision of the return were sent only becuase the assessment proceedings were pending and were merely to make protective ..... assessment and provisional assessment and these assessments have to be on the basis of the return filed by such company it thereforee follows that the word computation cannot mean only computation .....

Commissioner of Income-tax Vs. Clive Insurance Co. Ltd.

Court: Kolkata

Reported in: [1972]85ITR531(Cal)

..... construed in the sense of actual assessment on the basis of return filed as contended for by the department the said interpretation ..... the company which should not have been included in any surtax return made by the appellant nevertheless the commissioners for the special purposes ..... it pays the shareholders must on entering the dividends in their return of total income add back the deducted tax to the .....

Boloma Tea Estate and ors. Vs. the Asstt. Commr. of Taxes, Assam and o ...

Court: Supreme Court of India

Reported in: [1972]86ITR774(SC); (1972)4SCC117

..... income tax officer again called upon the assessee to submit their returns for the assessment years in question in response to that demand ..... the income of the assessees on the basis of the said return the assessees challenged the validity of that assessment on the ground ..... writ petition filed by the appellants it was alleged that the return in question was submitted under protest but that allegation was .....

Subramaniam Chettiar Vs. A. Murugappan Chettiar and ors.

Court: Chennai

Reported in: (1972)2MLJ168

..... under the impression that the full satisfaction memo which had been returned according to the above endorsement to the advocate for the ..... 2 civil procedure code filed on 12th march 1962 and ordered to be returned on 16th march 1962 for rectification of defects was re ..... till 12th april 1965 and the paper containing the endorsement of return has not been filed the same criticism would apply also .....

Mahendrakumar Ishwarlal and Co. Vs. Deputy Commercial Tax Officer

Court: Chennai

Reported in: [1971]28STC551(Mad)

..... of processing through the assessment surprisingly enough he threatens penalty for submitting an untrue return when a return is already there in his files and which contains material on which he should ..... to the respondent who is admittedly the original assessing authority the assessing authority perused the returns and pointed out in a memo dated 29th april 1967 that there were certain mistakes .....