Returnable - Year 1991 - Judgments

Jan 29 1991 (HC)

Purushottam Vs. Returning Officer, Amravati and Others

Court: Mumbai

Decided on: Jan-29-1991

Reported in: AIR1992Bom227

..... 7 1990 in which the second respondent vasant purushottam maldhure hereinafter referred to as the returned candidate was declared elected the petitioner challenged the said election by filing the present ..... the following principles l that where the copy of the election petition served on the returned candidate contains only clerical or typographical mistakes which are of no consequence the petition .....

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Aug 28 1991 (HC)

Umesh Singh Yadav Vs. Collector/District Returning Officer and ors.

Court: Madhya Pradesh

Decided on: Aug-28-1991

Reported in: 1992(0)MPLJ173

..... respondents is that the collector respondent no 1 for the purpose of election was both returning officer and district election officer under the provision of representation of the people s act ..... action was required due to the alleged misconduct on the part of the petitioner the returning officer could have approached the election commission for taking suitable action against the petitioner under .....

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Jan 09 1991 (HC)

Sudip Pal Chowdhury and ors. Vs. Registrar-cum-returning Officer, Jada ...

Court: Kolkata

Decided on: Jan-09-1991

Reported in: (1992)1CALLT14(HC)

..... against the delay of publication of the voters list several representations were submitted to the returning officer jadavpur university demanding fixation of dates after long specific time gaps in terms of ..... electoral college for all the faculties this court has considered the view expressed by the returning officer 10 looking at the jadavpur university act and the jadavpur university first statutes .....

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Jun 12 1991 (HC)

Smt. Kothacheruvu Lakshmidevamma Vs. the District Collector (Returning ...

Court: Andhra Pradesh

Decided on: Jun-12-1991

Reported in: 1991(2)ALT467

..... the word election in article 329 b of the constitution is interpreted in ponnuswami v returning officer 1952 scr 218 as follows the word election has by long usage in connection ..... embrace the result of the poll when there is polling or a particular candidate being returned unopposed when there is no poll in mohinder singh gill v chief election commissioner 1978 .....

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Feb 22 1991 (HC)

Harikant Joshi Vs. Assistant Registrar and Returning Officer and ors.

Court: Madhya Pradesh

Decided on: Feb-22-1991

Reported in: 1992(0)MPLJ789

orderv s kokje j 1 this is a petition by share holder of the ujjain paraspar sahakari bank maryadit ujjain...

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Mar 21 1991 (TRI)

Smt. Sheila Jauhar Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Mar-21-1991

Reported in: (1991)37ITD325(Delhi)

..... 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 ..... completion of assessment was not to be taken cognizance of he therefore ignored the revised return and proceeded to compute the income without that another reason that prevailed with the ito .....

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Aug 02 1991 (TRI)

Assistant Commissioner of Vs. Ampee Industries (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Guwahati

Decided on: Aug-02-1991

Reported in: (1992)40ITD20(Gau.)

..... notwithstanding anything contained in any other provision of this act a return of income which shows the total income below the maximum ..... the jurisdiction of the assessing officer to take up the said return for making the assessment accordingly it is submitted therefore that ..... anything contained in any other provisions of this act a return which shows the total income below the maximum amount not .....

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Apr 22 1991 (HC)

Commissioner of Income-tax Vs. Rai Bahadur Bissesswarlal Motilal Malwa ...

Court: Kolkata

Decided on: Apr-22-1991

Reported in: [1992]195ITR825(Cal)

..... of the tax payable on the basis of the return c the return is accompanied by proof of i the tax if ..... fulfilled namely a the annexures statements and columns in the return of income relating to computation of income chargeable under each ..... provisions inserted to facilitate reflection of correct income in the return and assessment thereof these provisions can be simultaneously applied take .....

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Dec 11 1991 (TRI)

inspecting Assistant Vs. Pushp Trading Co.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Dec-11-1991

Reported in: (1992)41ITD356(Hyd.)

..... assessees strongly opposes the contention of the learned departmental representative he urges that once the returns have been accepted under the amnesty scheme all the beneficial circulars issued by the cbdt ..... under the amnesty scheme it appears were not contemplated to assessees who have originally filed return and committed a default penalisable under sections 139 8 and 217 and thereafter revised .....

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Aug 19 1991 (TRI)

Khetshi K. Haria Vs. Fourth Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Aug-19-1991

Reported in: (1992)40ITD167(Mum.)

..... that nothing was done by the department either between the first return and the first revised return or the second revised return to indicate that any enquiry was started or any investigation carried ..... conducted earlier did not disclose any concealed income therefore the assessee in the second revised return which was finally accepted by the department could be said to have voluntarily disclosed the .....

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