Returnable - Judgment Search Results

Navuba Gokaiji Chavda and ors. Vs. Returning Officer and ors.

Court: Gujarat

Reported in: AIR1982Guj281; (1982)2GLR397

..... and nagar panchayats election rules 1962 hereinafter called the election rules where under the returning officer is required to bold a summary inquiry for considering the objections regarding given ..... writing by each such intending candidate shall alone be entitled to be present the returning officer shall allow such persons reasonable facilities for examining the nomination papers of intending .....

B.M. Munner Vs. the Returning Officer and the Tahsildar, Town Municipa ...

Court: Karnataka

Reported in: AIR1982Kant313

..... has in addition to calling in question the election of the returned candidate claimed declaration that he himself or any other candidate has ..... dates or b that but for the votes obtained by the returned candidate by corrupt or illegal practices the petitioner or such other ..... not after declaring the election of all or any of the returned candidate to be void declared that the election petitioner or any .....

B.D. Mehra Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1983)3ITD20(Delhi)

..... for the assessment year 1968 69 the assessee has himself returned as per return of income filed rs 16 370 as income from s ..... delhi that for the assessment year 1971 72 he filed the return belatedly knowingly and wilfully there is no reason why this plea ..... magistrate the assessee accused through his authorised advocate admitted that the return for the assessment year 1971 72 was not filed wilfully or .....

Hindustan General Industries Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1982)2ITD343(Delhi)

..... declared as a nullity he submitted that any variation to the returned income could be either a negative variation or a positive ..... completed the assessment at the figures shown in the revised return together with the surrendered amount but as he chose to ..... addition disallowance resulting in the variation in the income or loss returned contemplated in section 144b is an addition or disallowance which .....

Mannalal Soorana Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1983)4ITD131(Delhi)

..... deliberately held back this asset from the department while filing the returns of wealth for these years and the wto had rightly ..... 85 919 only assessee also undertakes to file revised wealth tax returns for the assessment years 1968 69 and onwards declaring additional ..... deliberately held back this asset from the department while filing the returns of wealth for these years and the wto had rightly .....

Wealth-tax Officer Vs. O.P. Kapoor

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1983)4ITD91(Delhi)

..... he wanted to clear his conscience and immediately filed a revised return along with a covering letter stating therein about the existence ..... which has escaped your kind attention the revised wealth tax return is being filed accordingly after including the bank balance held ..... abroad but omitted to be included in the original return your honour has discretionary power to waive any interest or .....

Tarak Nath Paul Vs. Commissioner of Wealth-tax

Court: Kolkata

Reported in: (1983)32CTR(Cal)61,[1983]142ITR468(Cal)

..... proceedings he is satisfied that any person has without reasonable cause failed to furnish the returns within a certain time stipulated to impose certain penalties therefore it appears that requirements of ..... consideration of all relevant materials record a finding whether the cause for not furnishing the return in time is reasonable diverse factors would be taken into consideration in the judicial .....

Commissioner of Income-tax Vs. Garia Industries Pvt. Ltd.

Court: Kolkata

Reported in: (1983)31CTR(Cal)177,[1983]140ITR636(Cal)

..... was not incumbent on the ito to process a loss return or a return showing income below taxable limit and it was argued ..... final in this case the assessee has actually submitted his return that return has not been challenged or disputed by the income tax ..... his impugned order in this connection whether the requirement that the return should be accompanied by certain statements was directory or mandatory .....

Roop Lal Sathi Vs. Nachhattar Singh

Court: Supreme Court of India

..... at an election in a parliamentary or assembly constituency where a poll becomes necessary the returning officer shall consider the choice of symbols expressed by the contesting candidates in their ..... by candidates at elections to parliamentary and assembly constituencies under rule 10 4 the returning officer shall consider the choice of symbols expressed by contesting candidates and subject to .....

Century Enka Ltd. Vs. Income-tax Officer, Central Circle and ors.

Court: Kolkata

Reported in: [1983]143ITR629(Cal)

..... the same and thus required the said company to file a return for the assessment year as mentioned above the present application ..... taken into consideration by the assessee in determining its income as returned for the assessment year 1973 74 and the original assessment ..... was entered in the general ledger under the heading empty bottles return security deposit account a question arose as to whether the .....