Returnable - Judgment Search Results

Siddaiah Vs. Returning Officer, Bangalore and ors.

Court: Karnataka

Reported in: AIR1988Kant135; ILR1987KAR595

..... election of the successful candidate deceased krishna r 2 on the ground that respondent1 the returning officer committed serious irregularities in the counting and he prayed for setting aside the election ..... u the petitioner however succeeds in establishing his first claim and the election of the returned candidate is declared void the question would necessarily arise when such a further declaration .....

Church of Scientology Vs. Irs

Court: US Supreme Court

..... through o of 167 6103 set forth various exceptions to the general rule that returns and return information are confidential and not to be disclosed these subsections provide that in ..... some circumstances and with special safeguards returns and return information can be made available to congressional committees the president state tax officials and .....

A.K. Mukherjee Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1987)20ITD113(Delhi)

..... limit and therefore be invalid the learned judicial member took the opinion that those returns were valid returns and therefore the assessments made are valid the learned accountant member however took a ..... minor changes in the language used in regard to the procedure prescribed for filing of returns revised returns and for making of assessments as well as reopening of assessments it was more .....

Shiv Mohan Sharma (Huf) Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1987)21ITD173(Delhi)

..... 1981 the assessee had filed a revised return stating that this return should be treated as a return under section 17 the learned counsel for ..... 17 as pointed out above the assessee had not filed a return within the time allowed under section 14 section 15 however provides ..... later the language of this sub section clearly shows that a return under section 15 can be filed even later than the time .....

Pradeshiya Industrial and Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (1987)22ITD306(All.)

..... made on the basis of the original return disregarding the revised return and that the revised return should not have been declared as ..... that the assessment should have been completed on the second return which was accompanied by audited accounts etc as discussed earlier ..... change after the accounts have been finalised and after the return has been filed after proper verification cannot said to be .....

income-tax Officer Vs. Dr. Krishan Lal Goel

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1987)22ITD296(Chd.)

..... not open for the assessee to agitate that this subsequent return was no return in the eyes of law the asstt made within one ..... rs 50 000 between the previously assessed income and the initially returned income the assessee had already moved the cit under section ..... or omission discovered therein cannot be corrected by filing a revised return moreover the assessee had himself in response to the notice .....

income-tax Officer Vs. Annu Knitting Mills (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1987)23ITD1(Delhi)

..... income tax act giving some further time for filing the returns the returns were fild even after the said extension in the said ..... court so long as the material provisions for submission of returns or revised returns continued to be the same ii giving effect to the ..... of the tribunal were that the assessee an individual filed his return on 3 12 1979 declaring business loss the acknowledgement receipt no .....

Rawoof Enterprises Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Reported in: (1988)26ITD312(Hyd.)

..... the assessee had by inadvertence or ignorance not superscribed the return as a return under the amnesty scheme and the department should not ..... argued that the authorities below ought to have accepted this return as filed under the amnesty scheme he further submitted that ..... no interest is chargeable on a return filed under the amnesty scheme but when interest was levied .....

J.S. Atwal (Huf) and ors. Vs. Commissioner of Wealth-tax, Central-i

Court: Kolkata

Reported in: [1988]172ITR223(Cal)

..... 16 the tribunal held further that filing of the successive returns with verified declarations therein constituted evidence to establish the intention ..... joint family properties orders of income tax assessments passed on returns submitted by the first defendant were tendered in evidence ..... from which it appeared that till a particular assessment year returns had been filed by the first defendant as an .....

Swarmal Choudhury Vs. Commercial Tax Officer and ors.

Court: Kolkata

Reported in: [1988]71STC404(Cal)

..... for declaration form has to pay taxes due from him according to such return or returns according to the returns submitted by the petitioner nothing is due if because of the rejection of ..... for declaration forms has at the time of making the application defaulted in furnishing any return or returns together with the receipted challan or challans showing payment of the tax surcharge and .....