Returnable - Judgment Search Results

Laxminarayan and anr. Vs. Returning Officer and ors.

Court: Supreme Court of India

Reported in: AIR1974SC66; (1974)3SCC425; [1974]1SCR822

..... set aside if the result of the election of the returned candidate has been materially affected by any non compliance with ..... also that admitted disputed votes were not properly counted the returning officer allowed partial recounting he directed that all votes cast ..... and show the expenses incurred on its printing in his return of election expenses 20 the appellants have examined several witnesses .....

Babu Singh and anr. Vs. the Returning Officer for Elections and ors.

Court: Allahabad

Reported in: AIR1974All188

..... column 1column 2existing sub rulesub rule as hereby substituteda 4a the returning officer and the asstt returning officershall perform their functions and duties under the general superintendence ofdirector ..... or torecord his vote thereon by reason of illiteracy blindness or otherinfirmity the returning officer shall on being satisfied about suchill iteracy blindness or infirmity permit the .....

United States Vs. Bishop

Court: US Supreme Court

..... items that did not qualify as income tax deductions in his 1964 and 1965 returns respondent similarly included nondeductible amounts among the ranch figures that were deducted the aggregate ..... his records and from the information furnished by louise he merely failed to check the returns for accuracy respondent requested lesser included offense instructions based on the misdemeanor statute 7207 .....

A.R.K. Perumal Chettiar Vs. Joint Commercial Tax

Court: Chennai

Reported in: [1974]34STC310(Mad)

..... for the assessment year 1964 65 the petitioner did not file his usual return in time as the return was not so forthcoming the assessing authority initiated proceedings to assess the petitioner ..... filed by the petitioner the assessing authority gave the petitioner enough opportunity to sustain his return or suffer a best judgment assessment the petitioner is not complaining in this writ petition .....

Omprakash Agarwal Vs. Income-tax Officer, b Ward and ors.

Court: Kolkata

Reported in: [1976]102ITR432(Cal)

..... of the act the petitioner was further requested to furnish the annual return under the aforesaid section failing which he was asked to show ..... 13th march 1969 calling upon the petitioner to submit the annual return under section 206 of the act and if so whether the ..... jurisdiction he has pleaded that he has jurisdiction to call for the return on the ground that the salaried employees of the company at .....

Couch Vs. United States

Court: US Supreme Court

..... examination of books and witnesses for the purpose of ascertaining the correctness of any return making a return where none has been made determining the liability of any person for any internal ..... and expenditures to her accountant harold shaffer for the purpose of preparing her income tax returns the accountant was not petitioner s personal employee but an independent contractor with his own .....

Commissioner of Income-tax Vs. Bhagwan Das Sita Ram

Court: Allahabad

Reported in: [1975]99ITR534(All)

..... section 34 thereafter the income tax officer initiated proceedings on the basis of the voluntrary returns the assessee again filed a writ petition praying for quashing the proceedings on the ..... of four years such proceedings are suspended or interrupted but neither the proceedings nor the return become invalid if subsequently the bar of limitation which intervenes is removed the proceedings revive .....

Katihar Match Works (1954) (P.) Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1975]99ITR251(Cal)

..... become final in this case the assessee has actually submitted his return that return has not been challenged or disputed by the income tax officer ..... amount of loss in the year on the ground that the return was filed beyond the prescribed period there will not be any ..... karsondas s case the income tax officer could nothave ignored the return and had to determine those losses section 24 2 confers the .....

Rattan Lal Tiku Vs. Commissioner of Income-tax

Court: Jammu and Kashmir

Reported in: [1974]97ITR553(J& K)

..... presence of the assessee or the production of evidence that the return is correct and complete he shall serve on the assessee a ..... were in reality not necessary for the purpose of checking the return there is some force in this contention the phraseology of section ..... in the instant case the assessee had no doubt filed his return and his accounts showed certain transactions which were not clear and .....

Badhra Spinning Mills Private Limited Vs. State of Madras

Court: Chennai

Reported in: [1975]35STC189(Mad)

..... that they did not include the said turnover in their monthly returns the assessing authority however overruled the objection of the assessee ..... this case is not a best judgment assessment admittedly the monthly returns submitted by the assessee did not include the disputed turnover ..... where certain items which had not been included in the return were discovered from the dealer s own account books and .....