Section 147 - Judgment Search Results
Home > Cases Phrase: section 147 Page 1 of about 596 results (0.87 seconds)G.K. Devarajulu Naidu Vs. Commissioner of Income-tax, Madras
Court: Chennai
Reported in: [1983]144ITR686(Mad)
..... his costs from the revenue counsel s fee rs 500 one set direct taxation assessment section 147 of income tax act 1961 whether inspection notes of inspecting assistant commissioner iac from records ..... of assessment and note of inspector would constitute information within meaning of section 147 b so as to justify application of section 147 there cannot be definite or uniform rule as to when particular .....
Tag this Judgment! Ask ChatGPTK. Mansukhram and Sons Vs. Commissioner of Income-tax, Gujarat-i
Court: Gujarat
Reported in: (1980)19CTR(Guj)117; [1982]133ITR65(Guj)
..... fats and in the circumstance of the case the proceedings under section 147 b of the income tax act 1961 were validly initiated ..... of m s nagindas pranjivandas constituted information for the purpose of section 147 b of the income tax act 1961 or not and ..... had escaped assessment nagindas pranjivandas constituted information for the purpose of section 147 b of the income tax act 1961 or not and whether .....
Tag this Judgment! Ask ChatGPTVenkatesh Power Works Vs. Commissioner of Income Tax
Court: Karnataka
Reported in: (2005)196CTR(Kar)481; ILR2005KAR2758; [2005]278ITR436(KAR); [2005]278ITR436(Karn)
..... account of the omission or failure to disclose fully and truly this would attract section 147 b and not section 147 a hence we reject this contention however sri srinivasan contended that we should ..... account of the omission or failure to disclose fully and truly this would attract section 147 b and not section 147 a hence we reject this contention it is not sufficient compliance of the .....
Tag this Judgment! Ask ChatGPTFenner (India) Ltd. Vs. Deputy Commissioner of Income Tax
Court: Chennai
Reported in: (1999)155CTR(Mad)165
..... proviso did not exist and therefore the notice ought not to have been issued 10 sec 147 of the act without explanations which explanations are not relevant for our present purposes is ..... and truly the notice issued by the assessing officer in exercise of his power under section 147 therefore cannot be sustained application also to current assessment year though relevant provision is changed .....
Tag this Judgment! Ask ChatGPTCommissioner of Income Tax Vs. Sundaram Spinning Mills and ors.
Court: Chennai
Reported in: [1997]225ITR214(Mad)
..... from the operation of these provisions the assessment made in proceedings initiated under s 147 cannot be visualised sec 147 does not create any charge it is essentially a machinery provision under which ..... deals with the power of assessment now embodied in s 147 of the 1961 act could be regarded as a charging section sec 147 says that if the conditions stipulated in cls a and .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Coimbatore Vs. Pranchand Bhandari
Court: Chennai
Reported in: [1984]145ITR515(Mad)
..... tribunal was right in holding that the assessment made under section 147 b cannot be legally sustained 5 in this case as ..... assessee and completing assessment whether reopening of assessment justified under section 147 b attempt to reassess annual value of property only amount ..... tribunal was right in holding that the assessment made under section 147 b cannot be legally sustained 5 in this case as .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax, Tamilnadu - I Vs. B. Nagi Reddi
Court: Chennai
Reported in: (1983)35CTR(Mad)132; [1983]144ITR63(Mad)
..... in favour of m s sarada binding works for the assessment year 1959 60 under section 147 a of the income tax act was valid 2 the assessee was assessed to income ..... act 1922 question raised on jurisdiction of income tax officer ito to reopen assessment under section 147 a when reassessment proceedings validly initiated by ito in respect of item of income falling .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Hackbridge-hewittic and Easun Ltd.
Court: Chennai
Reported in: [1985]154ITR378(Mad)
..... that the reopening of the assessment made under the provisions of section 147 b for the assessment years 1965 66 and 1966 67 themselves ..... he had rendered wrong decision held reopening of assessments made under section 147 b for specific assessment years themselves not proper 154 but for ..... reassessment rule 19 5 of income tax rule 1964 and sections 84 147 and 148 of income tax act 1961 in view of .....
Tag this Judgment! Ask ChatGPTA.V. Malliah Chettiar and Sons Vs. Commissioner of Income-tax
Court: Chennai
Reported in: [1985]153ITR659(Mad)
..... that there was information to justify the reopening of the assessment under section 147 b 2 whether the tribunal s finding is merely on the basis ..... decisions to indicate as to in what cases the ito could invoke section 147 b of the act according to the learned counsel for the ..... court as well as other high courts as also the supreme court section 147 b which has been invoked by the ito in this case .....
Tag this Judgment! Ask ChatGPTThanthi Trust Vs. Income-tax Officer
Court: Chennai
Reported in: (1989)75CTR(Mad)1; [1989]177ITR307(Mad)
..... is a vital difference between cases falling under section 147 a and section 147 b under section 147 a the jurisdiction is conferred when the assessee commits default but section 147 b relates to a case where notwithstanding ..... or law the authority has to make any subsequent information will fall under section 147 b and not under section 147 a therefore this is a clear case in which the notices which .....
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