Section 147 - Year 2002 - Judgments

Aug 05 2002 (HC)

institute of Education and Etc. Vs. Sri Sowcar A. Siddanna Endowment a ...

Court: Karnataka

Decided on: Aug-05-2002

Reported in: AIR2003Kant226; (2003)181CTR(Kar)264

..... ordered to be returned as the appeals are disposed of section 147 karnataka motor vehicles rules 1989 rules 148 123 mrs manjula ..... of use of offending public service bus deceased being passenger under section 147 of said act and covered under insurance policy insurer is ..... calcutta high court reported in air1938cal818 wherein the provision of section 78 c of the trust act is interpreted and explained .....

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Apr 11 2002 (HC)

Varkey Jacob Co. Vs. Cit

Court: Kerala

Decided on: Apr-11-2002

Reported in: (2002)175CTR(Ker)536

..... income and thereafter assessment was completed after issuing notice under section 147 though mistakenly quoted as section 147 a of the act section 147 of the act authorises the assessing officer to make ..... for the purpose of proceeding under section 147 according to him the assessing officer by mistake quoted section 147 a instead of section 147 besides this section 292b of the act provides the .....

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Apr 11 2002 (HC)

Varkey Jacob Co. Vs. Commissioner of Income-tax and anr.

Court: Kerala

Decided on: Apr-11-2002

Reported in: [2002]257ITR231(Ker)

..... income and thereafter assessment was completed after issuing notice under section 147 though mistakenly quoted as section 147 a of the act section 147 of the act authorises the assessing officer to make ..... for the purpose of proceeding under section 147 according to him the assessing officer by mistake quoted section 147 a instead of section 147 besides this section 292b of the act provides the .....

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Oct 07 2002 (TRI)

Entee Builders Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Lucknow

Decided on: Oct-07-2002

Reported in: (2003)78TTJLuck952

..... unamended provisions the notice for reopening of the assessment could either be issued under section 147 a or under section 147 b and while issuing a notice the ao was required to specifically point ..... material facts necessary for his assessment for that assessment year the provision of amended section 147 is as under section 147 if the ao has reason to believe that any income chargeable to tax .....

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Feb 28 2002 (TRI)

South Eastern Coalfields Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Feb-28-2002

Reported in: (2003)260ITR1(Nag.)

..... have such information in his possession to enable him to validly acquire the jurisdiction under section 147 and in the absence of the very existence of such information the various judicial authorities ..... account books or other evidence produced before him separately as envisaged in expln 1 to section 147 the learned departmental representative has also relied on the decisions of hon ble supreme court .....

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Aug 28 2002 (TRI)

Jt. Cit Vs. Groz Backert Asia Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Decided on: Aug-28-2002

Reported in: (2003)86ITD291(Chd.)

..... the part of the assessee to disclose material facts and therefore proceedings taken under section 147 148 against the assessee were without jurisdiction the learned commissioner appeals took into account ..... done the assessing officer therefore was fully justified in initiating re assessment proceedings under section 147 148 of the income tax act the assessing officer was further justified in drawing .....

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Nov 26 2002 (TRI)

Kangra Bajri Co. Vs. A.C.i.T. [Alongwith I.T.A. Nos.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Decided on: Nov-26-2002

Reported in: (2004)90ITD124(Chd.)

..... as a result of survey assessments were reopened under section 147 interest under sections 139 8 and 217 was charged in the ..... an assessment had been made under section 147 the subsequent assessment so made under section 147 shall be regarded as an assessment ..... the context of reopening of assessment where proviso to section 147 itself required different conditions and time limit for reopening .....

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Feb 28 2002 (TRI)

South Eastern Coalfields Ltd. Vs. Jt. Cit

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Feb-28-2002

Reported in: (2002)77TTJ(Nag.)401

..... entertain belief about escapement so as to acquire jurisdiction under section 147 read with section 148 it is pertinent to note that section 147 was substituted by the direct tax laws amendment act ..... other items of escapement of income found subsequently during the course of proceedings under section 147 she therefore contended that the assessments were rightly reopened by the assessing officer and .....

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Jan 09 2002 (HC)

Shivaji Pandhari Deshmukh and ors. Vs. State of Maharashtra

Court: Mumbai

Decided on: Jan-09-2002

Reported in: (2002)104BOMLR845

..... framed the first head of charge indicates that the accused have committed offences punishable under sections 147 and 148 of the indian penal code because the unlawful assembly of the accused had ..... sessions judge has absolutely lost sight of the provisions under the indian penal code that sections 147 and 148 are independent offences the ingredients of these two offences are quite different and .....

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Jul 17 2002 (TRI)

Ramlal Agrawal Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Jul-17-2002

Reported in: (2003)78TTJ(Nag.)123

..... or reassess the income of the assessee under section 147 11 after the amendments made to section 147 w e f 1st april 1989 the ..... submitted that the action of the ao in initiating proceedings under section 147 is not in accordance with law he submitted that there ..... his possession to enable him to validly acquire the jurisdiction under section 147 and in the absence of the very existence of such .....

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