Returnable - Judgment Search Results

The Tahsildar and Returning Officer Agricultural Produce Market Commit ...

Court: Karnataka

Reported in: ILR1976KAR629; 1976(1)KarLJ272

..... the principle of section 21 of the general clauses act can be availed of by returning officers then it is likely to be seriously abused wherever the persons in authority find ..... g k govinda bhat c j 1 this appeal by the tahsildar and returning officer agricultural produce market committee bhalki bidar district who is respondent no 1 in writ .....

Garner Vs. United States

Court: US Supreme Court

..... c 7602 reads in part 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 ..... requirement arguing that incriminating disclosures made in lieu of objection are compelled in the tax return context he relies specifically on three situations in which incriminatory disclosures have been considered .....

Laing Vs. United States

Court: US Supreme Court

..... the amount shown as the tax by the taxpayer upon his return if a return was made by the taxpayer and an amount was shown as ..... of deficiency since the reference related only to money owed after a return had been filed and examined the government page 423 u s 180 ..... immediate collection only by furnishing security that he would make a timely return and pay the tax when due the 1924 act also introduced a .....

R.A. Boga Vs. Appellate Assistant Commissioner of Income-tax, Amritsar ...

Court: Punjab and Haryana

Reported in: AIR1977P& H235; [1977]110ITR1(P& H)

..... family the income tax officer rejected the claim of partition and treating karuppan s returns as returns of the original hindu undivided family assessed the family as before the assessments relating ..... court held that reassessment proceedings commenced by the income tax officer completely ignoring the returns filed by the assessee were void the direction given by the appellate assistant commissioner .....

Buckley Vs. Valeo

Court: US Supreme Court

..... to the aggregate of the one and two dollar authorization on taxpayers income tax returns this detail does not constitute the appropriation any less an appropriation by congress footnote ..... or senators but only upon resignation immediately upon settling the ineligibility provision the framers returned to the appointment power which they had several times before debated and postponed for .....

Smt. Satyabati Goswami and ors. Vs. Commissioner of Gift-tax, Etc.

Court: Guwahati

..... 13 2 of the act all the six sons filed separate returns as legal representatives showing equal amounts of gifts received from their ..... cash gifts were shown by the sons of kumudeswar goswami in their returns for the assessment year 1960 61 though it was urged before ..... section 13 2 of the act all the six sons filed returns as the legal representatives of kumudeswar goswami but they also described .....

Additional Commissioner of Income-tax Vs. Seth Devi Chand and Sons

Court: Allahabad

Reported in: [1978]111ITR724(All)

..... commissioner and furnished explanation for the delay in filing the return which was not accepted the plea was reiterated before the ..... where the assessee without reasonable cause fails to furnish the return within the time allowed and in the manner required by ..... different problem the question that arosethere was whether a voluntary return having been filed showing loss the income tax officer could .....

Additional District Magistrate, Jabalpur Vs. Shivakant Shukla

Court: Supreme Court of India

Reported in: AIR1976SC1207; 1976CriLJ945; (1976)2SCC521; [1976]SuppSCR172; 1976(8)LC610(SC)

..... have now been discredited individuals have surrendered a part of their theoretically unlimited freedom in return or the blessings of the government those blessings include governance in accordance with certain ..... apparent on the record from the admission made by the detaining authority in the return or some other evidentiary material of unquestioned authenticity and probative value that some of .....

Commissioner of Income Tax, Madras (Central) Vs. Express Newspapers (P ...

Court: Chennai

Reported in: [1978]111ITR347(Mad)

..... the assessment year 1961 62 the representative assessee filed such a return on january 28 1965 the assessment was completed by the officer ..... in effect complied with and as the agent has filed the returns pursuant to the said notice the agent is estopped from ..... the representative assessee has without reasonable cause failed to furnish the return within the time prescribed we are of the view that a .....

Satinder Kumar (H.U.F.) Vs. Commissioner of Income-tax

Court: Himachal Pradesh

Reported in: [1977]106ITR64(HP)

..... the assessee family he relied on the circumstance that the initial return of the assessee family for the assessment year 1968 69 ..... character of hindu undivided family property by including it in the return of the assessee family however the essential basis on which ..... view that by including the share in the assessee family s return satinder kumar must be considered as having impressed his personal .....