Section 147 - Judgment Search Results
Home > Cases Phrase: section 147 Year: 1981 Page 1 of about 410 results (0.227 seconds)Harshvadan Mangaldas Vs. Income-tax Officer, Ahmedabad, and Another.
Court: Gujarat
Decided on: Aug-20-1981
Reported in: [1982]137ITR147(Guj)
..... the income tax assessment has been reopened under s 147 a of the act section 147 a under which the ito has sought to reopen ..... before the ito acquires jurisdiction to issue notice under the said section if there are in fact some reasonable grounds for the ito ..... before the ito acquires jurisdiction to issue notice under the said section two conditions must be satisfied in order to confer jurisdiction on .....
Tag this Judgment! Ask ChatGPTJamnalal Nathani Vs. Commissioner of Income-tax, M.P.
Court: Madhya Pradesh
Decided on: Feb-05-1981
Reported in: [1982]134ITR686(MP)
..... of the case the instant case falls within the ambit of section 147 b of the income tax act 1961 the material facts giving ..... bear their own costs of this reference indian penal code 1890 sections 307 324 lokeshwar singh panta b sudershan reddy jj assault proof ..... said injury held appellant is therefore liable to be convicted under section 324 of i p c sentence of 3 years imprisonment reduced .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Gujarat-iii Vs. Bhavnagar Chemical Works (1 ...
Court: Gujarat
Decided on: Aug-17-1981
Reported in: [1983]140ITR61(Guj)
..... the condition precedent for the issue of notice under section 148 read with section 147 b of the income tax act 1961 was not ..... without jurisdiction as there was no information within the meaning of section 147 b of the act enabling the income tax officer to invoke ..... law is carefully maintained the confusion which often results in applying section 147 b may be avoided while the law may be enacted or .....
Tag this Judgment! Ask ChatGPTVimal Chandra Golecha Vs. Income-tax Officer, Central Circle-i, and Ot ...
Court: Rajasthan
Decided on: May-15-1981
Reported in: (1982)25CTR(Raj)175; [1982]134ITR119(Raj)
..... opinion that these statutory provisions are perfectly constitutional we may now give our reasons briefly section 147 excluding the two explanations appended to it which are not relevant for our present ..... where income has escaped assessment 1 before making the assessment reassessment or recomputation under section 147 the income tax officer shall serve on the assessee a notice containing all or .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Soorajmull Nagarmall
Court: Kolkata
Decided on: Mar-12-1981
Reported in: [1983]141ITR140(Cal)
..... is not quite clear whether the court really dealt with section 147 or section 139 2 of the i t act because there is ..... proceedings had been terminated by assessment or otherwise whether notice under section 147 could be issued at all or not that was not ..... assessment had been terminated by assessment or otherwise fresh proceedings under section 147 could not be taken reference may be made to the .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. CochIn Malabar Estates and
Court: Income Tax Appellate Tribunal ITAT Cochin
Decided on: Aug-14-1981
Reported in: (1982)1ITD523(Coch.)
..... held that the ito had not validly reopened the assessment for this assessment year under section 147 b the second question is regarding the taxability of the rubber replantation subsidy received by ..... commissioner appeals that the ito cannot be considered to have validly reopened the assessment under section 147 b we consider that the immediate source of information for the ito to act under .....
Tag this Judgment! Ask ChatGPTincome-tax Officer Vs. Smt. Rama Bai
Court: Income Tax Appellate Tribunal ITAT Hyderabad
Decided on: Sep-16-1981
Reported in: (1983)3ITD393(Hyd.)
..... of the matter he accepted the assessee s contention and held that the proceedings under section 147 a were not validly initiated aggrieved by this finding of the commissioner appeals the revenue ..... year 1965 66 i request the commissioner to accord sanction for reopening the assessment under section 147 1 eventually the ito computed capital gains in respect of the compensation amount received on .....
Tag this Judgment! Ask ChatGPTRaghunath S/O Gabanji Gavali and anr. Vs. State of Maharashtra
Court: Mumbai
Decided on: Oct-01-1981
Reported in: 1982(2)BomCR124
..... itself is not proved order of conviction and sentence under section 307 read with section 147 i p c must also fail there is no charge ..... no 1 deserves to be partially allowed his conviction and sentence under sections 147 and 148 i p c deserves to be set aside and he ..... 1 is partially allowed the conviction and sentence passed against him under sections 147 and 148 i p c is hereby set aside and he is .....
Tag this Judgment! Ask ChatGPTH. Noronha Vs. Income-tax Officer, Circle-ii, Bangalore
Court: Karnataka
Decided on: Aug-31-1981
Reported in: (1982)26CTR(Kar)157; [1982]133ITR199(KAR); [1982]133ITR199(Karn)
..... be disallowed income chargeable to tax has escaped assessment within the meaning of section 147 please issue notice under section 148 for 1976 77 4 this has been further explained in the ..... computation of time assessment order passed by the assistant commissioner of commercial taxes appeal under section 62 to the appellate authority computation of period of limitation plea against dismissal of .....
Tag this Judgment! Ask ChatGPTCommissioner of Income-tax Vs. Nathuram Gokulka
Court: Kolkata
Decided on: Nov-24-1981
Reported in: (1982)30CTR(Cal)791,[1983]141ITR791(Cal)
..... then went up before the tribunal and contended that the proceedings under clause a of section 147 was improper and without jurisdiction reliance was placed on several decisions of the supreme court ..... in the disclosure petition and came to the conclusion that reopening under clause a of section 147 of the act was without jurisdiction in these circumstances the assessee s appeal was allowed .....
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