Court : Karnataka Dharwad
..... resident other than not ordinarily resident in india, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the income tax act, willfully fails to furnish in such return any information relating to an asset (including financial 40 interest in any entity) located outside india, held by a beneficial owner or otherwise or in which he was a beneficiary ..... payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or (iii) wilfully omits or causes to be omitted any relevant entry or statement in ..... payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or 18 (iii) willlfully omits or causes to be omitted any relevant entry or statement in ..... gratification was 11-04-1949 and the ordinance based upon which the accused were charged comes into effect as on 11-09-1949, five months after the alleged act. .....
Tag this Judgment!Court : Karnataka Dharwad
..... resident other than not ordinarily resident in india, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the income tax act, willfully fails to furnish in such return any information relating to an asset (including financial 40 interest in any entity) located outside india, held by a beneficial owner or otherwise or in which he was a beneficiary ..... payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or (iii) wilfully omits or causes to be omitted any relevant entry or statement in ..... payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or 18 (iii) willlfully omits or causes to be omitted any relevant entry or statement in ..... gratification was 11-04-1949 and the ordinance based upon which the accused were charged comes into effect as on 11-09-1949, five months after the alleged act. .....
Tag this Judgment!Court : Karnataka Dharwad
..... resident other than not ordinarily resident in india, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the income tax act, willfully fails to furnish in such return any information relating to an asset (including financial 40 interest in any entity) located outside india, held by a beneficial owner or otherwise or in which he was a beneficiary ..... payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or (iii) wilfully omits or causes to be omitted any relevant entry or statement in ..... payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or 18 (iii) willlfully omits or causes to be omitted any relevant entry or statement in ..... gratification was 11-04-1949 and the ordinance based upon which the accused were charged comes into effect as on 11-09-1949, five months after the alleged act. .....
Tag this Judgment!Court : Karnataka Dharwad
..... resident other than not ordinarily resident in india, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the income tax act, willfully fails to furnish in such return any information relating to an asset (including financial 40 interest in any entity) located outside india, held by a beneficial owner or otherwise or in which he was a beneficiary ..... payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or (iii) wilfully omits or causes to be omitted any relevant entry or statement in ..... payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or 18 (iii) willlfully omits or causes to be omitted any relevant entry or statement in ..... gratification was 11-04-1949 and the ordinance based upon which the accused were charged comes into effect as on 11-09-1949, five months after the alleged act. .....
Tag this Judgment!Court : Karnataka Dharwad
..... resident other than not ordinarily resident in india, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the income tax act, willfully fails to furnish in such return any information relating to an asset (including financial 40 interest in any entity) located outside india, held by a beneficial owner or otherwise or in which he was a beneficiary ..... payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or (iii) wilfully omits or causes to be omitted any relevant entry or statement in ..... payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or 18 (iii) willlfully omits or causes to be omitted any relevant entry or statement in ..... gratification was 11-04-1949 and the ordinance based upon which the accused were charged comes into effect as on 11-09-1949, five months after the alleged act. .....
Tag this Judgment!Court : Karnataka Dharwad
..... resident other than not ordinarily resident in india, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the income tax act, willfully fails to furnish in such return any information relating to an asset (including financial 40 interest in any entity) located outside india, held by a beneficial owner or otherwise or in which he was a beneficiary ..... payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or (iii) wilfully omits or causes to be omitted any relevant entry or statement in ..... payment thereof shall include a case where any person (i) has in his possession or control any books of account or other documents (being books of account or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or 18 (iii) willlfully omits or causes to be omitted any relevant entry or statement in ..... gratification was 11-04-1949 and the ordinance based upon which the accused were charged comes into effect as on 11-09-1949, five months after the alleged act. .....
Tag this Judgment!Court : Karnataka Dharwad
..... national bank, canara bank and state bank of india respectively in terms of separate schemes drawn under section 45 of the banking regulation act, 1949. ..... has evinced an intent that an attachment is authorised not merely because it is expedient to do so (or profitable or practicable for the revenue to do so) but because it is necessary to do so in order to protect interest of the government ..... and on the basis of some reliable information that the dealer is likely to defeat the claim of the revenue in case any order is passed against the dealer under the vat act and/or the dealer is likely to sale his properties and/or sale and/or dispose of the properties and in case after the conclusion of the assessment/reassessment proceedings, if there is any ..... causing loss to the revenue is concerned, in the light of the undisputed fact that the proceedings under section 153a of the said act of 1961 have already been initiated coupled with the fact that section 281 of the said act of 1961, contemplates that any alienation of any property belonging to the petitioners would be null and void, in addition to the specific ..... light of existence of a legal mandatory pre-requirement and precondition of recording of formation of opinion which is in pari materia with reasons to believe in section 281b of the i.t.act, it was incumbent upon the 1st respondent to arrive at his own satisfaction and not borrowed satisfaction by proper application of mind and consequently, the impugned order which is bald, .....
Tag this Judgment!Court : Karnataka Dharwad
..... national bank, canara bank and state bank of india respectively in terms of separate schemes drawn under section 45 of the banking regulation act, 1949. ..... has evinced an intent that an attachment is authorised not merely because it is expedient to do so (or profitable or practicable for the revenue to do so) but because it is necessary to do so in order to protect interest of the government ..... and on the basis of some reliable information that the dealer is likely to defeat the claim of the revenue in case any order is passed against the dealer under the vat act and/or the dealer is likely to sale his properties and/or sale and/or dispose of the properties and in case after the conclusion of the assessment/reassessment proceedings, if there is any ..... causing loss to the revenue is concerned, in the light of the undisputed fact that the proceedings under section 153a of the said act of 1961 have already been initiated coupled with the fact that section 281 of the said act of 1961, contemplates that any alienation of any property belonging to the petitioners would be null and void, in addition to the specific ..... light of existence of a legal mandatory pre-requirement and precondition of recording of formation of opinion which is in pari materia with reasons to believe in section 281b of the i.t.act, it was incumbent upon the 1st respondent to arrive at his own satisfaction and not borrowed satisfaction by proper application of mind and consequently, the impugned order which is bald, .....
Tag this Judgment!Court : Karnataka Dharwad
..... national bank, canara bank and state bank of india respectively in terms of separate schemes drawn under section 45 of the banking regulation act, 1949. ..... has evinced an intent that an attachment is authorised not merely because it is expedient to do so (or profitable or practicable for the revenue to do so) but because it is necessary to do so in order to protect interest of the government ..... and on the basis of some reliable information that the dealer is likely to defeat the claim of the revenue in case any order is passed against the dealer under the vat act and/or the dealer is likely to sale his properties and/or sale and/or dispose of the properties and in case after the conclusion of the assessment/reassessment proceedings, if there is any ..... causing loss to the revenue is concerned, in the light of the undisputed fact that the proceedings under section 153a of the said act of 1961 have already been initiated coupled with the fact that section 281 of the said act of 1961, contemplates that any alienation of any property belonging to the petitioners would be null and void, in addition to the specific ..... light of existence of a legal mandatory pre-requirement and precondition of recording of formation of opinion which is in pari materia with reasons to believe in section 281b of the i.t.act, it was incumbent upon the 1st respondent to arrive at his own satisfaction and not borrowed satisfaction by proper application of mind and consequently, the impugned order which is bald, .....
Tag this Judgment!Court : Karnataka Dharwad
..... referred to statement of objections filed in w.p.475/1989 and submitted that the said writ petition was filed by one vasanth ganesh nagarkar challenging the grant of exemption to the plaintiff under section 20 of the act; and the plaintiff being the respondent filed statement of objections as per ex.d8 unequivocally admitting the execution of sale deeds in favour of the society through his duly authorized power of attorney holder.-. ..... deeds executed by the power of attorney holder illegally cannot be held to be valid, specially when the second defendant could not have acted in dual capacity both as the secretary of the society and the power of attorney holder of the plaintiff.-. ..... at that time, the second defendant was functioning as the secretary of the society and could not have acted in dual capacity as the secretary of the society as also the general power of attorney holder of ..... 14987-db rfa no.719 of 2015 the society; he applied for exemption under section 20 of the act; and he also executed a power of attorney in favour of second defendant these are all undisputed ..... according to section 6 of the urban land (ceiling and regulation) act, 1976, ( the act for short) the plaintiff was required to file a declaration under the ..... with regard to exemption granted by the government under the act, sri sheelvant argued that though the government subjected the plaintiff to a condition that he should sell the land in favour of the society, this does not mean that the said condition ..... [(1949) 2 .....
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