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Ashem Bira Singh Vs. State of Manipur and ors.

Court: Guwahati

p c phukan j 1 1 this is an application under article 226 of the constitution for issuance of an...

Khopade Kisanrao Manikrao Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

..... papers etc the assessee has made an honest effort to exhaustively show the entire receipt of on money according to the learned ..... learned departmental representative that bharna register nos 89 90 and 91 show that they were not maintained from 18th january 1992 to ..... 31st march 1987 appearing at p 21 these three instances clearly show that there was availability of unaccounted cash receipts outside the .....

Kamat Hotels (i) Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2001)78ITD241(Mum.)

..... in or take out materials the assessee was also to show the documents relating to such materials whenever required by pip ..... of running the restaurants and food outlets in the parks clearly shows that the dominant intention of the parties under the agreements ..... number of different advantages the aforesaid observations of the privy council show that great importance should be attached to the fact that .....

Shri Mahavir Nagari Sahakari Pat Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2002)74TTJ(Pune.)793

..... were not really needed in the business as the accounts themselves show that they were repaid immediately as the accounts were closed the ..... addresses given on these pages and submitted that this fact itself shows that the deposits belonged to third parties and not to the ..... was granted registration by the registrar of co operative societies which shows that despite the fact that in the course of action by .....

Escorts Employees Ancillaries Vs. Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

..... of tax no material has also been brought before us to show that though the tax was payable by these parties the certificates ..... assessment years the assessee has complied with the provisions of law show that being fully aware of the provisions the delay occurred at ..... liable to penalty as imposed the reading of the section clearly shows that penalty is imposable for each default that assessee has .....

Honda Siel Power Products Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2001)77ITD123(Delhi)

..... the revenue the proceedings under section 263 were initiated and a show cause notice was issued to the assessee that why the assessment ..... third party the same amount was transferred in modvat account by showing as loans and advances in the name of customs excise ..... not exclusively arising by virtue of the export business it clearly shows that the commissioner of income himself was of the view that .....

Assistant Commissioner of Vs. Aswini Fisheries Ltd.

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2001)77ITD561(Mad.)

..... of export of goods for this purpose they have necessarily show that the exports are done on their account in consideration ..... us a careful appreciation of the agreement and the invoice clearly shows that the so called additional sale consideration or the commission ..... a disclaimer certificate it is not necessary that the assessee should show the profit that is claimed under section 80hhc results in .....

Ravi Kant JaIn Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

..... submitted their report on 14th may 1998 the assessee was given show cause notice based upon the scrutiny of seized material and also ..... taken note of the fact that assessee had filed no proof to show that land was in fact agricultural land and any agricultural operation ..... land in parts on a commercial consideration but he had been showing such income either exempt from income tax on the pretext that .....

District Excise Officer, Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

..... liquor only and not on the purchase price of nirgam mulay accordingly show cause notices were issued to the deto asking him to explain the ..... to pay the amount within a week of receipt of the order show cause notice for imposition of penalty for failure to furnish half ..... liquor only and not on the purchase price of nirgam mulay accordingly show cause notices were issued to the deo asking him to explain .....

Control Touch Electronics (Pune) Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)77ITD522(Pune.)

..... as otherwise provided in this chapter perusal of chapter xiv b shows that the provisions of chapter vi a have not been excluded ..... total income and not mere income or gross income this also shows that the legislature had intended to compute the total income ..... of all the provisions particularly with reference to section 158bh clearly shows that total income under section 158bb 1 should be computed after .....