Returnable - Year 1981 - Judgments

Apr 15 1981 (HC)

B. Ganganna Vs. Returning Officer, M.A. Venkataswamy and ors.

Court: Karnataka

Decided on: Apr-15-1981

Reported in: AIR1982Kant156; ILR1981KAR1543; 1981(2)KarLJ290

order1 misc petition no 3 of 1980 is an application filed by the petitioner in election petition no 74 of...

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Feb 19 1981 (HC)

Baburao Satgonda Patil Vs. the Collector of Bombay and Returning Offic ...

Court: Mumbai

Decided on: Feb-19-1981

Reported in: AIR1981Bom228

..... assembly of the state the reason that prevailed as appears from the record with the returning officer was that the special executive magistrates were neither the stipendiary magistrates nor the gazetted ..... procedure adopted in the general elections to the lok sabha and the state assemblies the returning officer directed the voters to get their signatures attested by stipendiary magistrate or by .....

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Sep 09 1981 (HC)

P.N. Krishnan Nambisan Vs. Registrar (Returning Officer) for the Condu ...

Court: Kerala

Decided on: Sep-09-1981

Reported in: AIR1982Ker73

..... senate from among the members of the senate the petitioner challenges this decision of the returning officer in the original petition the learned single judge dismissed the original petition holding ..... candidates statute 30 deals with scrutiny of nomination statute 31 deals with decisions of the returning officer on objections and statute 32 deals with list of candidates validly nominated these .....

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Jan 22 1981 (HC)

Prahladbhai Vithaldas Suthar Vs. the Returning Officer, Modasa Nagar P ...

Court: Gujarat

Decided on: Jan-22-1981

Reported in: AIR1981Guj241; (1981)0GLR969

thakkar j 1 a question with regard to the interpretation of s 4 a of the gujarat municipalities act of...

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Jun 10 1981 (HC)

Kumar Jagadish Chandra Sinha Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Jun-10-1981

Reported in: (1982)26CTR(Cal)323,[1982]137ITR722(Cal)

..... years on 18th february 1969 and 17th july 1969 respectively marking both as revised returns in these returns the assessee claimed substantial capital losses now thereafter the assessee took the plea that ..... assessment can be completed only on the basis of the correct and complete return the earlier return after a revised return has been filed cannot form the basis of assessment although it may .....

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Jan 06 1981 (HC)

D. Rahaman Vs. Bijaya Kishore Das

Court: Orissa

Decided on: Jan-06-1981

Reported in: 51(1981)CLT179; [1982]136ITR855(Orissa)

..... had made a statement in the verification furnished in the above return that he had no other income except the aforesaid source during ..... alleged that the accused deliberately suppressed the fact that two separate returns were filed by him and thereby succeeded in getting his false ..... said firm he was under the bona fide impression that separate returns had to be filed in respect of the incomes derived .....

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Aug 31 1981 (HC)

Sunderdas Thackersay and Bros. Vs. Commissioner of Income-tax

Court: Kolkata

Decided on: Aug-31-1981

Reported in: (1982)26CTR(Cal)290,[1982]137ITR646(Cal)

..... authorities must be satisfied that the failure to furnish the return in time was without reasonable cause the burden of proof ..... concerned taxing authorities must be satisfied that failure to furnish the return in time is without reasonable cause the cause why the ..... any person has without any reasonable cause failed to furnish the return or hasconcealed the particulars of his income the fulfilment of .....

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Jun 30 1981 (TRI)

Handloom Syndicate Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Cochin

Decided on: Jun-30-1981

Reported in: (1982)1ITD586(Coch.)

..... year had been shown under the various categories like opening stock purchases consumption exchange production returns sales shrinkage sample waste and closing stock the number of bundles of yarn dealt with ..... would indicate that the sales register was also before the chartered accountant when the original returns were prepared it would follow that the chartered accountant also did not notice the .....

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Feb 17 1981 (HC)

Premier Automobiles Limited Vs. State of Maharashtra

Court: Mumbai

Decided on: Feb-17-1981

Reported in: [1981]48STC552(Bom)

..... counsel for the applicants that the applicants had paid before filing their return in question the full amount of tax payable according to it ..... would have otherwise done we are unable to accept this contention the return showed the amount of tax which was payable according to it ..... which has been involved the tax which was shown according to the return was paid in full the amount which was paid by the .....

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Mar 12 1981 (HC)

Commissioner of Income-tax Vs. Soorajmull Nagarmall

Court: Kolkata

Decided on: Mar-12-1981

Reported in: [1983]141ITR140(Cal)

..... disputes among the partners it was not possible to file the return of income was correct or not ultimately after the examination of ..... assessment was not completed even though the time to file the return under section 139 2 had expired whether action could be taken ..... under sub section 1 the assessee was obliged to file the return within the time prescribed for the different contingencies sub section 2 .....

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