Returnable - Judgment Search Results

Mithilesh Kumar Sinha and Kaka Joginder Singh Alias Dharati Pakad Vs. ...

Court: Supreme Court of India

Reported in: AIR1993SC20; JT1992(5)SC479; 1992(2)SCALE566; 1993Supp(4)SCC386; [1992]Supp1SCR651

..... the other three candidates relying particularly on the objections raised by him before the returning officer as mentioned earlier we would therefore now consider maintainability of the petition on ..... without any legal right owner moving application before thika controller against preliminary acceptance of return and for determination of objection under section 5 held there being no cancellation and .....

Yallurkar Kisan Sidray Vs. Returning Officer

Court: Karnataka

Reported in: ILR1993KAR1671; 1992(3)KarLJ423

..... constituency it is pointed out that the petitioner has produced annexure a addressed to the returning officer bagewadi district belgaum on 27 11 1989 expressing doubt in counting and requesting to ..... record evidence and only thereafter it should deal with the preliminary objection raised by the returned candidate that the election petition does not disclose any cause of action similar argument was .....

Nirmalendu Banikya Vs. the Returning Officer and ors.

Court: Guwahati

..... janata party thereafter on 9th and 11th may 1991 the matter was discussed with the returning officer and petitioner showed some posters of his political party wherein candidates in other constituency ..... petition that the name and the specimen signature of such authorised person werecommunicated to the returning officer andthe chief electoral officer of the state as required under para d of para .....

B.M. Rele Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1993)44ITD231(Mum.)

..... thereafter the assessee could not be said to have delayed the returns without reasonable cause such period for all these years expired ..... failed to show reasonable cause for the late filing of the returns the penalties were rightly levied and sustained by the departmental ..... taking appropriate steps under section 139 2 148 ensuing filing of return within the said period of two years 15 proceeding on .....

Mihir Chatterjee Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1994]205ITR270(Cal)

..... indicated by the falsity of the dates of filing of the returns all the returns merely bear a stamp mark but do not bear any ..... at this stage to give such a declaration in the said returns if these returns had been really filed with an entry in part iv ..... the tribunal however was not prepared to accept that these wealth tax returns had been really filed on the purported dates the tribunal concluded .....

Commissioner of Income-tax Vs. Banshidhar Jalan and Sons

Court: Kolkata

Reported in: [1994]207ITR488(Cal)

..... delhi cancelled the assessment on the ground that the earlier return being superseded the income tax officer had no jurisdiction to ..... complete the assessment on the basis of such return the department carried the matter in appeal before the tribunal ..... the assessment without taking notice of a revised return assuming that the revised return is a valid one that does not affect .....

Amal Kumar Chakraborty Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1994]207ITR376(Cal)

..... are unexplained because according to mr bhattacharya it is the same money disclosed in the return as the money received as capital remittance from bangladeshi smugglers or from the bangladesh ..... improbabilities contradictions and incoherence of the assessee s assertions 31 supposing the revenue accepted the return allegedly filed for the assessment year 1971 72 it makes no difference to this position .....

National Insurance Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1995]213ITR862(Cal)

..... call upon the assessee to rectify a defect in the return a return of income has to be regarded as defective only if ..... period that income tax officer may treat the return as an invalid return thus the first return which was not signed and verified by the ..... conditions are fulfilled a the annexures statements and columns in the return of income relating to computation of income chargeable under each head .....

Bufferd Vs. Commissioner

Court: US Supreme Court

..... corporation and hence the commissioner could only assess a deficiency against the stockholder taxpayer whose return claimed the benefit of the errors under the plain language of 6501 a the ..... corporation cannot be adjusted after the limitations period has run for assessing the corporation s return and that therefore s corporation shareholders are entitled to identical treatment brief for petitioner .....

Nagpur Alloys Castings Ltd. Vs. Dy. Commissioner of Income-tax

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (1992)43ITD659(Nag.)

..... had not discovered any omission or wrong statement in the original return filed because it had claimed deduction for investment allowance under ..... option in favour of section 32ab through the revised invalid return in view of the circular of the board discussed above ..... 4th edition of income tax law those filing delayed voluntary returns under section 139 4 are strictly speaking not included within .....