Returnable - Judgment Search Results

Shamsher Singh Vs. the Assistant Returning Officer and ors.

Court: Himachal Pradesh

Reported in: AIR1979HP22

..... 78 thus the nomination paper was relumed by the returning officer to the assistant returning officer but the assistant returning officer instead of deciding the question regarding acceptance or ..... petition for setting aside election failure in exercising jurisdiction under rule 14 by returning officer materially effected result of other candidate petitioner had alternative remedy writ petition .....

T.K. Roy, Vs. Commissioner of Wealth-tax

Court: Guwahati

..... learned counsel for the assessee submits that failure to furnish the return without reasonable cause by the 30th june of each assessment year ..... length of period during which the assessee has not filed any return under section 15 which if filed would reduce the quantum of ..... year therefore where the concealment of income took place when the returns for the assessment years 1961 62 and 1962 63 were filed .....

Addl. Commissioner of Income-tax Vs. Radhey Shyam

Court: Allahabad

Reported in: (1979)9CTR(All)171; [1980]123ITR125(All); [1979]1TAXMAN29(All)

..... imposition of penalty contemplated by section 271 1 c by reason of the revised return the revised return itself must fulfil the prerequisites of sub section 5 of section 139 in other ..... amjad ali s case 1977 110itr419 all this court held that a revised return will supplant the original return provided there was no concealment or deliberate furnishing of inaccurate particulars by the .....

Sulemanji Ganibhai Vs. Commissioner of Income-tax

Court: Madhya Pradesh

Reported in: (1979)8CTR(MP)11; [1980]121ITR373(MP); 1979MPLJ416

..... non disclosure it is clear that the suppression of income from truck business in the return was intentional and amounted to concealment theassessee thus incurred the penalty on the date when ..... the learned counsel for the department submitted that whenever a revised return is filed the earlier return merges in the revised return for this submission the learned counsel relied upon dhampur sugar mills .....

Mst. Zulekha Begum (Khatoon) Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1981]129ITR560(Cal)

..... on the basis of the correct and complete return the earlier return after a revised return has been filed cannot form the basis of ..... has chosen to withdraw the earlier return and relied on the subsequent return if the subsequent return was filed within the time allowed ..... may in his discretion extend the date for furnishing the return and notwithstanding that the date is so extended interest shall .....

Commissioner of Income-tax Vs. Ram Kumar Agarwalla and Bros. (P.) Ltd.

Court: Kolkata

Reported in: [1980]122ITR322(Cal)

..... premises were searched and various books and documents were seized thereafter the assessee filed revised returns in respect of the said assessment years disclosing incomes greater than that originally disclosed ..... tax was assessed on the basis of the revised returns in accordance with the 1961 act the commissioner also filed complaints against the assessee .....

Maya Debi Bansal Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1979]117ITR125(Cal)

..... of assessment and contended before the aac inter alia that her return having been filed in the new form the entire proceedings ..... the conclusion of the tribunal was erroneous he submitted that the return filed not being in the prescribed form theassessment must be ..... requires service of a notice requiring the assessee to furnish a return of hisincome in the prescribed form and verified in the prescribed .....

Addl. Commissioner of Income-tax Vs. Mewa Lal Sankatha Prasad

Court: Allahabad

Reported in: [1979]116ITR356(All)

..... under section 148 was immaterial the relevant return was the original return and if that return was filed prior to april 1 1968 ..... where the omission or the wrong statement in the original return was not deliberate but the assessee subsequently discovers an ..... purposes of imposing penalty since the revised return has supplanted the original return the original return becomes redundant in so far as the .....

State Vs. Sunil Batra Alias Bobby

Court: Delhi

Reported in: ILR1978Delhi536

..... made in police station shahjahanabad for departurefor recoveries at nawab manzil and entries relating to return after recoveries made at nawab manzil and otherplaces in which search warrants had been obtained ..... in evidence aliunde they can not be taken into account for thepurpose of order of return under s 517 criminal procedure code 1973 to appreciatethis contention the relevant portion of s 452 of .....

Commissioner of Income-tax Vs. Universal Trading Co.

Court: Kolkata

Reported in: [1978]114ITR412(Cal)

..... the tribunal held that the declaration filed with the revised return was valid and that the registration should have been allowed ..... was granted and ii the firm furnishes along with its return of income for the assessment year concerned a declaration to ..... firm furnishes it along with the original return and also with the revised return and such revised return is accepted by the income tax .....