Section 139 - Judgment Search Results

Hargovind Damaji Vs. Commissioner of Income-tax

Court: Gujarat

Reported in: [2000]245ITR229(Guj)

..... was perfectly justified in filing his return before 15th august 1973 7 section 139 1 of the act as it was at the relevant time did ..... was perfectly justified in filing his return before 15th august 1973 7 section 139 1 of the act as it was at the relevant time did ..... the assessee had furnished his first return under the provisions of s 139 4 of the act moreover prima facie it also appears that the .....

Sharda Prasad Sinha Vs. the B.S.E.B. and ors.

Court: Patna

..... not stand in the way of the authorities to proceed under section 139 a of the bihar pension rules the bihar state electricity board ..... p a simultaneously initiated a departmental proceeding against the petitioner under section 139 a of the bihar pension rules a show cause notice was ..... available show pension was sanctioned on 27 7 1994 proceeding under section 139 a of b p rules initiated on 8 6 2000 .....

Commissioner of Income-tax, Poona Vs. D.V. Save

Court: Mumbai

Reported in: [1979]119ITR266(Bom); [1979]2TAXMAN68(Bom)

..... total income which he was required to furnish under sub section 1 of section 139 or by notice given under sub section 2 of section 139 or section 148 or has without reasonable cause failed to furnish ..... total income which he was required to furnish under sub section 1 of section 139 or by notice given under sub section 2 of section 139 or section 148 or has without reasonable cause failed to furnish .....

The Income-tax Officer, Hyderabad Vs. Secunderabad TIn Industries, Hyd ...

Court: Andhra Pradesh

Reported in: AIR1978AP180

..... orders after the decision of the full bench direct taxation interest sections 139 139 1 139 2 140 a 187 212 and 217 of income tax act ..... seeking extension of time to file it whether interest under section 139 1 iii leviable section 139 4 a also to be borne in mind while considering ..... justified in levying interest on the whole amount of tax under section 139 1 of the act we are of the opinion that this .....

Addl. Commissioner of Income-tax Vs. Rampratap Shankarlal

Court: Madhya Pradesh

Reported in: [1979]117ITR662(MP)

..... penalty could be imposed for non compliance with sub section 1 of section 139 or non compliance with sub section 2 of section 139 sub section 3 of section 271 reads 271 3 notwithstanding anything contained in ..... ceases whether such return is furnished under sub section 1 of section 139 or by notice given under sub section 2 of section 139 or under section 148 it is immaterial for the purpose of .....

Commissioner of Income Tax Vs. Shiv NaraIn Deopura (Db It Ref. No. 38 ...

Court: Rajasthan

Reported in: (1996)130CTR(Raj)299

..... filing loss return after due date but within the time allowed under section 139 4 will be eligible for carry forward and set off of loss ..... the compliance of s 139 4 is made then the requirement of s 139 3 would also be considered to be satisfied 10 sec 139 refers to furnishing of ..... requirements of s 22 2a would stand satisfied 9 sec 22 3 is corresponding to s 139 4 of the act of 1961 and s 22 .....

Nanjappa Textiles and ors. Vs. Commissioner of Income-tax

Court: Chennai

Reported in: [1985]153ITR109(Mad)

..... be no order as to costs direct taxation barred by limitation sections 139 139 1 143 and 271 4a of income tax act 1961 whether ..... of a return or a revised return under sub section 4 of sub section 5 of section 139 whichever is latest 7 the contention of mr srinivasan ..... force on 1st april at the commencement of the assessment year section 139 1 provides for every person filing a return if his total .....

The Commissioner of Income Tax-ii Vs. Periyar District Co-op. Milk Pro ...

Court: Chennai

Reported in: (2004)190CTR(Mad)272; [2004]266ITR705(Mad)

..... return revised returnloss return filed under section 139 3 applicability of section 139 5 to a return filed under section 139 3 catch note a return filed under section 139 3 is deemed to be a ..... there is no specific provision contained either in section 80 or in section 139 excluding the applicability of section 139 5 to a return filed under section 139 3 therefore the tribunal was right in holding .....

Kerala State Bamboo Corporation Ltd. Vs. Commissioner of Income-tax an ...

Court: Kerala

Reported in: (1998)150CTR(Ker)109; [1999]236ITR288(Ker)

..... limit for filing the return under section 139 139 1 139 4 or 139 5 beyond march 31 1996 section 139 9 gives power to cure the ..... mentioned in clause bb of the explanation to sub section 9 of section 139 section 139 9 gives power to the assessing officer to grant ..... mentioned in clause bb of the explanation to sub section 9 of section 139 section 139 9 gives power to the assessing officer to grant .....

P.N. Sikand Vs. Commissioner of Income-tax, New Delhi

Court: Delhi

Reported in: (1980)18CTR(Del)307; [1980]126ITR202(Delhi)

..... if any in not furnishing the return under section 139 1 in the assessment proceedings under section 139 2 2 whether on the facts and in ..... court has opined p 665 the plain language of sub section 2 of section 139 cannot be strained to hold that the assessed was ..... if any in not furnishing the return under section 139 1 in the assessment proceedings under section 139 2 2 whether on the facts and in .....