S 139 - Judgment Search Results

Dr. Brijesh Lahoti Vs. Commissioner of Income Tax and ors.

Court: Madhya Pradesh

Reported in: (2006)201CTR(MP)499; [2006]282ITR349(MP)

..... the search and after expiry of the time prescribed under section 139 1 and by disclosing therein income which had remained undisclosed ..... had not been disclosed by appellant while filing return under section 139 of act said income was entered in his book of account ..... the search and after expiry of the time prescribed under section 139 1 and by disclosing therein income which had remained undisclosed .....

Therja Vs. Jayalaxmi

Court: Karnataka

..... has vehemently argued that the presumption available under sections 118 and 139 of the n i act is not effectively discharged and that ..... not effectively rebutted the statutory presumption available under section 118 and 139 of n i act 8 learned counsel for the complainant ..... much of importance to the presumption available under sections 118 and 139 of n i act without looking to the categorical admission .....

Commissioner of Income Tax -xiii Vs. Rajinder Kumar

Court: Delhi

..... paid before the due date specified under sub section 1 to section 139 deduction shall be allowed in the said year 19 proviso applies ..... refers to the due date for filing of the return under section 139 1 of the act any other interpretation would lead to difficulties incongruities ..... but was paid on or before the due date specified in section 139 1 of the act deduction expenditure will be allowed in the .....

Sajidur Rehman vs.rajiv Kashyap & Anr

Court: Delhi

..... petitioner has not been able to rebut the presumption under section 139 of negotiable instruments act 1881 8 in support of his ..... to the dishonour of cheques the rebuttable presumption under section 139 is a device to prevent undue delay in the course ..... the petitioner could not rebut the presumption as contemplated under section 139 of negotiable instruments act 1881 28 for the reasons aforestated .....

Mst. Zulekha Begum (Khatoon) Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1981]129ITR560(Cal)

..... a return filed thereunder was also a return contemplated under section 139 1 or 139 2 he held that the return filed on september 7 1967 ..... was necessary in the case of a return filed under sections 139 1 or 139 2 8 as to the books of account of the assessee ..... that the assessee had not filed any return either under section 139 1 or section 139 2 therefore the subsequent return filed on september 7 1967 .....

Ganesh Dass Sreeram Vs. Income-Tax Officer, 'A' Ward, Shillong and Ors ...

Court: Supreme Court of India

Reported in: AIR1988SC427; (1987)66CTR(SC)135; [1988]169ITR221(SC); JT1987(4)SC208; 1987(2)SCALE894; 1987(Supp)SCC442; [1988]1SCR689

..... clause iii of the proviso to sub section 1 of section 139 of the act while considering the question whether charging of interest ..... registered firms for the purpose of payment of interest under section 139 does not bear any nexus to the object sought to be ..... made by assessee before assessment according to proviso iii to section 139 4 income tax officer entitled to charge interest on amount of .....

Monohar Gidwany and ors. and Smt. Bhagwanti Gidwany and anr. Vs. Commi ...

Court: Kolkata

Reported in: [1983]139ITR498(Cal)

..... respondent no 2 has neither any authority to charge interest under section 139 of the said act nor has any authority to charge interest ..... in the facts and circumstances of the case no interest under section 139 of the said act is chargeable and furthermore the interest charged ..... article iii to the proviso to sub section 1 of section 139 is attracted in this connection he has relied on the following .....

Jaswant Singh and anr. Vs. Jagir Singh and ors.

Court: Punjab and Haryana

Reported in: AIR1972P& H192; 1972CriLJ792

..... a public right or not compliance with the procedure under section 139 a is a condition precedent for exercise of power of enquiry ..... 137 without following in the first instance the procedure under section 139 a is unwarranted in law and vitiates the proceedings 3 the ..... the statement of the respondents under sub section 1 of section 139 a and having not recorded any such statements indicative of denial .....

Commissioner of Income-tax Vs. Sulekha Works (P.) Ltd.

Court: Kolkata

Reported in: [1985]156ITR190(Cal)

..... failure to file the return of income within time under s 139 1 and 139 2 the assessee replied that the books of account were not ..... 271 1 a for failure to furnish the return under sections 139 1 and 139 2 of the i t act 1961 3 the assessee went ..... cause in filing thereturn beyond the time prescribed under section 139 1 or section 139 2 whetherthere was reasonable cause or not would undoubtedly depend .....

M/S. Menezes Fernandes Enterprises Vs. the Income Tax Officer and Anot ...

Court: Mumbai Goa

..... therefore is dismissed income tax act section 139 section 139 1 section 139 2 section 139 4 section 139 5 section 143 1 a section 153 ..... therefore his case clearly falls within the provision of section 139 4 section 139 5 merely stipulates that it is applicable to any person ..... which is not conferred directly by sub section 5 of section 139 the high court has drawn a distinction between a revised return .....