Returnable - Judgment Search Results

R. Palanimuthu Vs. Returning Officer and ors.

Court: Supreme Court of India

Reported in: AIR1984SC905; 1984(1)SCALE392; 1984Supp(1)SCC77; [1984]3SCR10; 1984(16)LC306(SC)

..... nominations before the last date fixed for the purpose were accepted by the first respondent returning officer as valid later seven of those candidates withdrew leaving only the appellant and respondents ..... second respondent s nomination at the time of scrutiny of nominations by the first respondent returning officer contending that the second respondent does not belong to the konda reddy community .....

Badaracco Vs. Commissioner

Court: US Supreme Court

..... petitioners attempt to evade the consequences of this language by arguing that their original returns were nullities alternatively they urge a nonliteral construction of the statute based on considerations ..... practicality we now turn successively to those proposals iii petitioners argue that their original returns to the extent they were fraudulent were nullities for statute of limitations purposes .....

Smt. Monmohini Coomer Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1984)8ITD537(Kol.)

..... be attached cannot and will not by itself make such a return or returns as returns under section 15 of the act 6 section 15 4 of ..... not for the purpose of enabling the wto to treat that return as a return filed under the act so that assessment could be made ..... assessments werevided under the wealth tax act the taken are not returns under thesaid return is an invalid one and wealth tax act they are .....

Bharat Steel Tubes Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1985)13ITD108(Delhi)

..... is made in reply shri sharma contended that though all returns were returns of income the consequences were different if indeed there was ..... 5 of section 139 will support the aforesaid view a return where no return has been filed can be filed only before the assessment ..... within the extended time on the basis of a revised return or returns it was stated that if the interpretation sought to be .....

X Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1984)9ITD715(Bang.)

..... the intention was to limit the carry forward of losses to returns filed under section 139 3 section 80 should have specifically mentioned ..... of notice under section 148 they could not be treated as returns filed in pursuance of the provisions of section 139 the tribunal ..... could be said to be loss determined in pursuance of the returns filed under section 139 therefore the tribunal was not justified in .....

income-tax Officer Vs. Southern Petro Chemical

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (1984)9ITD858(Mad.)

..... be allowed that decision is not an authority for the proposition that when a revised return was filed withdrawing the claim for depreciation particularly pointing out that the particulars filed ..... exercising the option to be assessed on produce method subsequently the assessee filed a revised return claiming some more deductions the assessing authority however served upon the assessee a notice .....

Ashoke Kumar Das Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1984)10ITD547(Kol.)

..... right in proceeding with the assessment on the basis of the return filed on 5 3 1981 3 the assessee reiterated the arguments ..... order and therefore the ito should have acted upon the revised return of the assessee 4 the departmental representative on the other hand ..... the incoine from business and house property and consequently a revised return was filed on 25 2 1982 the assessment was completed by .....

Gowdar Jayadevappa Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Reported in: (1985)11ITD216(Bang.)

..... year he therefore directed the ito to accept the sales as returned by the assessee there is no appeal from the revenue against ..... department that this was not a case of voluntary return but of a return filed following action under section 133a in these circumstances ..... 147 on 4 11 1981 making certain additions to the income returned and converting the loss shown into taxable income the assessee appealed .....

Prakash Yarn Trading Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1985)11ITD442(Hyd.)

..... difference between the income disclosed in the original return and the one returned in the revised return is on account of the claim made under ..... of assessment was passed section 139 particularly enables the filing of returns under sub section 1 suo moto within the statutory period ..... or subsection 4 of section 139 it deals generally with the return filed under section 139 it is true that sub section .....

Vijay Trading Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (1985)13ITD526(Nag.)

..... and loss account balance sheet partners accounts filed along with the return were duly signed by the partners the assessee firm and the ..... the other hand contended before us that under section 139 the return of income should be in the prescribed form and verified in ..... for consideration in this appeal is whether non signing of the return amounts to an omission as contemplated under section 292b and is .....