Returnable - Judgment Search Results

Ganeshrao Raut Vs. the Returning Officer, Parbhani Local Authorities C ...

Court : Mumbai

Reported in : AIR1996Bom416; (1996)98BOMLR55

..... after its re count whosoever has secured morevotes he declared elected 4 respondent no 3 returned candidates has filed her written statement at exhibit 14 and denied material contentions raised in ..... continuing candidate while obviously can not be since at that time only election petitioner and returned candidate were continuing candidates 14 paragraphs nos 9 and 10 of the election petition makes .....

Assistant Commissioner of Income Vs. Gayatri Traders

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (1996)58ITD121(Hyd.)

..... ito completes the assessment on the basis of such a return even a return filed under s 6 3 of the super profits tax ..... subsequent to the specified date and before the filing of the return of income thus the learned departmental representative submits that the view ..... reason that constituted reasonable cause for the delay in filing the return could also constitute a reasonable cause for the delay in .....

Baldevraj Sitaram Malhotra (Huf) Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (1996)58ITD35(Pune.)

..... ito as contended by the other side must be reflected in the order the it returns or the original assessment orders of 1981 82 and 1982 83 never speak even one ..... and consideration received therefor rejecting the contention that the particulars were given in the wt returns and the information furnished should hold good even for income tax purposes also the high .....

Parkash Nath, Vs. Commissioner of Income-tax

Court : Himachal Pradesh

Reported in : (1997)141CTR(HP)52,[1997]225ITR305(HP)

..... prescribed manner the assessing officer may in his discretion extend the date for furnishing the return and notwithstanding that the date is so extended interest shall be chargeable in accordance with ..... prescribed manner the assessing officer may in his discretion extend the date for furnishing the return and notwithstanding that the date is so extended interest shall be chargeable in accordance with .....

Mafatlal Industries Ltd. and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : 2002(83)ECC85; 1997(89)ELT247(SC); JT1996(11)SC283; 1996(9)SCALE457; (1997)5SCC536; [1996]Supp10SCR585; [1998]111STC467(SC)

..... the whole activity of assessment beginning with the filing of the return and ending with the order of assessment falls within the ..... having been paid through inadvertence error or misconstruction shall be returned unless such claim is made within three months from the ..... the manufactory during that month rule 8 on receipt of the return the collector would make an assessment the collector was empowered .....

Commissioner of Income-tax Vs. Rajesh Talkies

Court : Punjab and Haryana

Reported in : (1996)133CTR(P& H)474; [1996]220ITR107(P& H)

..... the provisions of the act shall apply as if the return were a return under section 139 is a device adopted to indicate the ..... had escaped assessment on account of its non filing of the returns within the time prescribed under section 139 of the act ..... the income tax appellate tribunal chandigarh the tribunal held that the returns in question had neither been furnished within the period prescribed under .....

Commissioner Vs. Lundy

Court : US Supreme Court

..... 6512 b 3 b treats delinquent filers of income tax returns less charitably whereas timely filers are virtually assured the opportunity ..... that congress affirmatively intended to prevent taxpayers who file their returns more than two years late but less than three years ..... nor would giving a taxpayer an incentive to submit his return before the service calculates his tax obligation locates him and .....

income Tax Officer Vs. Yugal Vijayvargiya

Court : Income Tax Appellate Tribunal ITAT Indore

..... in imposing the penalty can only be given when the return could have been filed voluntarily by the assessee the learned ..... apparently enacted to ensure compliance with the requirement of the return being filed within the prescribed period it seems that on ..... interest under s 139 8 for delayed submission of the return this section is quite unambiguous and requires the straight interpretation .....

income Tax Officer Vs. Yugal VijayvargiyA.

Court : Income Tax Appellate Tribunal ITAT Indore

Reported in : (1996)56TTJIndore374

..... in imposing the penalty can only be given when the return could have been filed voluntarily by the assessee the learned ..... apparently enacted to ensure compliance with the requirement of the return being filed within the prescribed period it seems that on ..... interest under s 139 8 for delayed submission of the return this section is quite unambiguous and requires the straight interpretation .....

Ramchandra D. Thakur (Huf) Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1997)61ITD279(Mum.)

..... may be subjected to a penalty the penalty is attracted notwithstanding the fact that the return has been subsequently corrected the question whether the concealment of income brought about the result ..... the assessee huf would allow the mistake to continue in the revised returns especially because the revised returns must be verified returns and it is quite unlikely that being a businessman he would .....