Returnable - Judgment Search Results

Ebrahim Vs. Returning Officer

Court: Karnataka

Reported in: ILR1995KAR2181; 1995(6)KarLJ470

..... constitution in a case like this where the order of the returning officer rejecting the nomination paper of the petitioner is so ..... nomination paper of the petitioner and his notice of candidature the returning officer will now proceed with the election to the committee of ..... constitution in a case like this where the order of the returning officer rejecting the nomination paper of the petitioner is so .....

Jameela Ibrahim and ors. Vs. the Returning Officer and anr.

Court: Kerala

Reported in: AIR1996Ker100

..... curing the defects the nomination papers were not received by the returning officer is the case of the petitioners before this court in ..... be considered is whether rejection of a nomination paper by the returning officer would come under article 243 o b of the constitution ..... supreme court in the decisions reported in n p ponnuswamy v returning officer namakkal air 1952 sc 64 and in election commission of .....

Dhanoolal and Sons Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1996)57ITD426(Kol.)

..... mentioned therein but the evidence therefor had been omitted to be furnished along with the return the assessing officer can entertain applications under section 154 for rectification of the intimation ..... required in sections mentioned in both circulars is omitted to be furnished along with the return and is subsequently furnished the assessing officer can entertain application under section 154 for .....

Masoneilan (India) Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (1995)53TTJ(Coch.)273

..... directory in nature and in view of provisions of s 292b the vires of such returns are not open to challenge further the assessees director filed an affidavit incorporating the verification ..... portion of the returns the assessing officer rejected the contention of the assessee and passed an order under s .....

Prabhat Oil Traders Vs. Income-tax Officer (No. 1)

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... inspection by the said partner that the goods were therefore returned to the suppliers i e united brothers and therefore no ..... of the assessee i e purchases from united brothers and return to shree shakti oil industries cannot be accepted when transactions ..... commissioner of income tax appeals that the claim that the goods returned to shree shakti mills therefore could not be substantiated further .....

B.F. Goodrich Co. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1996)57ITD309(Kol.)

..... 140 c of the i t act 1961 treated the return as invalid return as the return of income filed by the assessee consists of taxable ..... merely by reason of any mistake defect or omission in such return if such return is in substance and effect in conformity with or according ..... refuse to proceed with the assessment on the basis of such return since the return has not teen owned up by the officer sought to .....

H.H. Maharaja Daljitsingh Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)58ITD91(Ahd.)

..... necessary material and evidence in support of his contention that delay in filing of the returns had inter alia occurred on account of prolonged illness of the accountant and the assessee ..... reasonable excuse or a reasonable cause justifying the delay in submission of the w t returns for the respective years the assessing officer is therefore directed to cancel the penalty for .....

Murali Export House and ors. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: (1996)2CALLT141(HC),[1999]238ITR257(Cal)

..... computation of the tax payable on the basis of the return bb the return is accompanied by the report of the audit obtained ..... special audit certificate of the accountant was not attached with the return of income certifying that the deduction was correctly claimed by ..... are fulfilled a the annexures statements and columns in the return of income relating to computation of income chargeable under each .....

In Re: Gulraj Engineering

Court: Income Tax Appellate Tribunal ITAT IT

..... of computation of total income under section 143 1 where the return of income was furnished and no further action was taken by ..... is completed more than one year after the submission of the return the delay in assessment not being attributable to the assessee ..... fact that he submits the settlement application soon after furnishing the return of income he will be treated adversely compared to the assessee .....

Mohinder Verma Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)56ITD373(Delhi)

..... nevertheless neither any valuation report was ever filed nor any revised return and self assessment tax deposited on the other hand as evident ..... lower authorities were conscious that the assessee has admitted in his return of wealth the value of the shares at face value but ..... by the ao therefore the assessee s contention that he has returned the correct value cannot be accepted the view of the .....