Returnable - Year 1994 - Judgments

Mar 07 1994 (HC)

Shankar Mahadev Sasane Vs. Returning Officer

Court: Karnataka

Decided on: Mar-07-1994

Reported in: ILR1994KAR1029; 1994(2)KarLJ514

vaidyanatha j1 this writ appeal is filed against the order of the learned single judge of this court disposing of...

Tag this Judgment! Ask ChatGPT

Oct 10 1994 (TRI)

Aggarwal Agricultural Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Decided on: Oct-10-1994

Reported in: (1995)52ITD174(Chd.)

..... the present cases the assessees could not file audit reports without returns of income they were therefore prevented from filing audit report ..... the assessees by not furnishing the audit reports along with the returns committed a clear breach of the provisions contained in section ..... and no objection was raised for the late filing of the return any action against the late filing could have been taken .....

Tag this Judgment! Ask ChatGPT

Nov 30 1994 (HC)

Machino Techno Sales Ltd. Vs. Deputy Commissioner of Income Tax.

Court: Kolkata

Decided on: Nov-30-1994

Reported in: (1995)52TTJ(Cal)643

..... failure on the part of the assessee to file the return ultimately the return of income was filed on 30th march 1989 along with ..... provisions of s 139 4 therefore the second set of returns were returns under s 139 1 which had been filed belatedly under ..... s 148 issued by the department and therefore the return cannot be treated as return under s 139 4 the learned departmental representative further .....

Tag this Judgment! Ask ChatGPT

Mar 07 1994 (HC)

Modern Fibotex India Ltd. and anr. Vs. Deputy Commissioner of Income-t ...

Court: Kolkata

Decided on: Mar-07-1994

Reported in: (1995)126CTR(Cal)69,[1995]212ITR496(Cal)

..... the verification set out before signing the declaration the signatory should satisfy himself that this return and the accompanying annexures and statements are correct and complete in all respects any person ..... produce further information because the income tax officer found certain points in connection with the return of income submitted by the assessee for the assessment year in question it appears .....

Tag this Judgment! Ask ChatGPT

Nov 30 1994 (TRI)

Machine Techno Sales Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Nov-30-1994

Reported in: (1995)52ITD375(Kol.)

..... failure on the part of the assessee to file the return ultimately the return of income was filed on 30 3 1989 along ..... provisions of section 139 4 therefore the second set of returns were returns under section 139 1 which had been filed belatedly under ..... section 148 issued by the department and therefore the return cannot be treated as return under section 139 4 the learned departmental representative .....

Tag this Judgment! Ask ChatGPT

Mar 24 1994 (TRI)

H.G. Narayan Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Decided on: Mar-24-1994

Reported in: (1994)50ITD456(Bang.)

..... was also actually issued by the assessing officer calling for the return of income or asking for certain other particulars along with ..... proceeding pursued by the assessing officer on the basis of such return is a valid proceeding irrespective of and notwithstanding the invalidity ..... at the assessment as well as appellate stage that the returned figure of turnover is higher than the figure obtained by .....

Tag this Judgment! Ask ChatGPT

Jul 29 1994 (TRI)

Maneklal Sakarchand Vs. Income Tax Officer.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on: Jul-29-1994

Reported in: (1994)50TTJ(Ahd.)370

..... march 1974 the date of filing of revised return because that return cannot be treated as return under s 139 5 of the it act the ..... calcutta high court that an assessee can file another return subsequently even if original return was filed under s 139 4 of the act ..... and limitation starts from the date of subsequent returns the same high court followed that view in subsequent decisions of .....

Tag this Judgment! Ask ChatGPT

Jul 25 1994 (TRI)

T. Ashok Pai Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Decided on: Jul-25-1994

Reported in: (1994)51ITD467(Bang.)

..... his transactions including even the responsibilities relating to filing of income tax and wealth tax returns as well as representing his income tax and wealth tax matters before the concerned ..... made after the assessee has discovered some omission or some wrong statement in the original return a penalty proceeding for concealment of the particulars of income or furnishing inaccurate particulars of .....

Tag this Judgment! Ask ChatGPT

Jul 07 1994 (TRI)

Malhotra Marketing (P.) Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Decided on: Jul-07-1994

Reported in: (1994)51ITD234(Kol.)

..... the a o has not extended the time for filing the return and the return in this case is not filed before 31 7 1986 ..... the previous year during which the loss was sustained submission of return for losses notwithstanding anything contained in this chapter no loss which ..... of carryforward of loss in the case of assessee as the return claiming loss to be carried forward is filed within prescribed period .....

Tag this Judgment! Ask ChatGPT

Jun 10 1994 (TRI)

Delhi Auto and General Finance Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jun-10-1994

Reported in: (1994)50ITD626(Delhi)

..... forward deduction allowance or relief which on the basis of information available in such return accounts or documents is prima facie inadmissible shall be disallowed provided further that where adjustments ..... intention is to cover all cases where complete information is available along with the return explaining the various sources of incomes deductions exemptions etc duly supported by necessary evidences .....

Tag this Judgment! Ask ChatGPT

Returnable - Judgment Search Results