Section 142 - Judgment Search Results

income Tax Officer Vs. Lalit Kumar Agarwalla

Court: Income Tax Appellate Tribunal ITAT Guwahati

..... departmental representative submitted that in view of the explanation contained in section 44ad the case of the assessee i e supplyof bamboo will ..... first appellate authority cancelled the assessment orders on the ground that section 44ad of the act could not be applicable to the ..... three cases for scrutiny and after issuing necessary notice under ssection 142 1 and 143 2 of the act the ao has made .....

Cit Vs. N.C. John and Sons Ltd.

Court: Kerala

Reported in: (2002)172CTR(Ker)685; [2002]120TAXMAN525(Ker)

..... assessing officer as on the date of the order under section 142 2a moreover section 142 2a enables the making of a reference to an ..... directs the assessee to get his accounts audited under sub section 2a of section 142 and ending with the date on which the assessee ..... directed the assessee to get its accounts audited under sub section 2a of section 142 and ending with the date on which the assessee .....

Madhuvana House Building Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

..... by the auditor who is so appointed the provisions of sections 142 2a 142 2b and 142 2c of the act and the proviso which are material ..... it was contended by shri venkatesan that the auditors appointed under section 142 2a were sri hariharan and shri h ramachandran of m s ..... for the assesses contends that in terms of the proviso to section 142 2a the application for extension is required to be made by .....

Dr. Anil Kumar Haritwal and anr. Vs. Sant Prakash Gupta

Court: Madhya Pradesh

Reported in: 2001CriLJ3632

..... passed by the trial court whereby the application moved under section 142 a of the negotiable instruments act hereinafter referred to n ..... there is nothing in the act that the complaint under section 142 should be filed by the aggrieved person personally to the ..... the complaint is required to be made personally under section 142 a and this section does not empower anybody else to make complaint as .....

M/S. Sarvaraya Textiles Limited Rep. by Its Managing Director, S.B.P.S ...

Court: Chennai

Reported in: [2001]107CompCas256(Mad)

..... respondent complainant taking cognizance of an offence is different from making complaint and according to section 142 of negotiable instruments act it has fixed period of one month only for making complaint ..... be made to suffer though he lodged the complaint within one month as stipulated under section 142 of negotiable instruments act in support of his contention he relies on a ruling of .....

Madhuvana House Building Vs. Asstt Cit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2002)76TTJ(Bang.)948

..... by the auditor who is so appointed the provisions of sections 142 2a 142 2b and 142 2c of the act and the proviso which are material ..... counsel for the assessee contends that in terms of the proviso to section 142 2a the application for extension is required to be made by ..... bad in law and not in conformity with the provisions of section 142 2a of the act hence the period available for the assessing .....

Dr. Anil Kumar Haritwal and Others Vs. Sant Prakash Gupta and Others

Court: Madhya Pradesh

Reported in: 2001(2)ALD(Cri)826; 2001(3)MPHT325; 2001(2)MPLJ488

..... that there is nothing in the act that the complaint under section 142 should be filed by the aggrieved person personally to the magistrate ..... for the magistrate to take action examined this with reference to section 142 a of the n i act under which there is mandatory ..... the complaint is required to be made personally under section 142 a and this section does not empower anybody else to make complaint as .....

S.K. Patel Family Trust Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)71TTJ(Ahd.)121

..... default in filing the return and payment of self assessed advance tax the notice under section 142 1 which is said to have been not complied with leading to the levy of ..... no doubt also mentions about non compliance with notice under section 142 1 but it would appear that section 142 1 which refers to the stage of enquiry before assessment envisages two types of .....

Mr. Charanjit Singh Vs. Dr. Merchant Banking Services Ltd.

Court: Delhi

Reported in: 2001IIIAD(Delhi)805; 2001CriLJ2276; 90(2001)DLT484; 2001(58)DRJ168

..... any allegation was made that he was also liable to be prosecuted by virtue of section 142 of the act vide impugned orders dated 13th february 1998 the learned metropolitan magistrate took ..... other directors without naming them and without there being allegations rendering them liable under section 138 read with section 142 of the act the impugned summoning order dated 13th february 1998 reads as .....

Allied Resins and Chemicals Ltd. Vs. Union of India

Court: Kolkata

Reported in: [2001]106CompCas502(Cal),2001(132)ELT557(Cal)

..... measures for recovery of the amount clause c of sub section 1 of section 142 provides for initiation of certificate proceedings in the case of ..... dues by any harsh method the notice admittedly was issued under section 142 of the customs act therefore it is to be seen what ..... it is appropriate to set out the text of section 142 of the customs act 142 recovery of sums due to government 1 where any .....