Subsequent - Judgment Search Results

Western India Oil Distribution Co. Ltd. Vs. Commissioner of Income-tax ...

Court: Mumbai

Reported in: [1980]126ITR497(Bom)

..... unabsorbed depreciation pertaining to the assessment year 1939 40 it appears however that this was subsequently sought to be rectified and a fresh order was passed for that assessment year holding ..... the question therefore could not be re agitated and the earlier conclusion upset in the subsequent assessment years which were under consideration before it it was submitted that this approach of .....

Stewarts and Lloyds of India Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1980]125ITR270(Cal)

..... safety razor blade was incorrect and extensive the said information has also come into possession subsequent to the completion of the said assessments the recorded reasons were also produced before ..... jurisdiction to reopen the original assessment it is obvious that where the ito gets no subsequent information but merely proceeds to reopen the original assessment without any fresh facts or materials .....

State Vs. Sunil Batra Alias Bobby

Court: Delhi

Reported in: ILR1978Delhi536

..... undisputed and whose opportunities for observation had been adequate bad made positive identificationswhich had subsequently been shown to be wrong andthat juries should be warned to be specially cautionsbefore ..... public witness i andother calprits public witness r having obtained that car on superdari subsequently in october november 1974 public witness i was discharged fromthat case the only danger .....

The Clan Line Steamers Ltd. Vs. Gordon Woodroffe and Co. and ors.

Court: Chennai

Reported in: (1979)1MLJ349

..... madras where the first defendant carries on business through its agents subsequently application no 1771 of 1978 was filed in the present ..... had arisen in bombay but when however some defendants were subsequently added as party defendants the plaintiffs did not obtain fresh ..... fresh leave for amendment is necessary if the plaint is subsequently amended by introducing a new cause of action relating to .....

NabIn Majhi Vs. Tela Majhi and anr.

Court: Kolkata

Reported in: AIR1978Cal440,(1978)2CompLJ150(Cal),82CWN1097

..... in a subsequentsuit notwithstanding that such court oflimited jurisdiction was not competent totry such subsequent suit or the suit inwhich such issue has been subsequentlyraised it is argued by ..... of thecourts of limited jurisdiction or exclusive jurisdiction will operate as res judicata in subsequent suits under section11 the general principles of res judicata would apply where the former .....

Mst. Zulekha Begum (Khatoon) Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1981]129ITR560(Cal)

..... either under section 139 1 or section 139 2 therefore the subsequent return filed on september 7 1967 was invalid inasmuch as a ..... the assessment should have been completed by march 31 1968 a subsequent return purporting to be a revised return was filed on september ..... to withdraw the earlier return and relied on the subsequent return if the subsequent return was filed within the time allowed under the .....

Calcutta Landing and Shipping Co. Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1980]123ITR172(Cal)

..... must mean the overall requirement and not confined to a particular item of expenditure incurred subsequently the subsequent expenditure does not appear to us to be significantly large in the background of ..... the assessee will be not justified in picking up one particular item of expenditure incurred subsequent to the relevant previous year arid calling upon the revenue authorities to consider only .....

Sutlej Cotton Mills Ltd. Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1979]119ITR666(Cal)

..... price as on the 1st january 1954 disregarding the fact that subsequent to the 1st january 1954 bonus shares had been issued by ..... that the original cost of acquisition will ordinarily be diluted by subsequent issue of bonus shares but if the assessee exercises its option ..... such shares by another amount as allowed by the statute if subsequent issue of bonus shares affects alters or dilutes the original .....

Panchanan Hati Vs. Commissioner of Income-tax

Court: Kolkata

Reported in: [1978]115ITR336(Cal)

..... mind on the genuineness thereof the tribunal found further that subsequent to the completion of the original assessment information was ..... andtruly all material facts necessary for his assessment the informationwhich subsequently came to the knowledge of the ito could not be ..... unable to specify such fact the ito believed that the subsequent confessional statement of the creditor was concealed by the .....

T.K. Roy, Vs. Commissioner of Wealth-tax

Court: Guwahati

..... by the date mentioned in the notice under section 14 2 subsequent furnishing of return under section 15 will not absolve the ..... the legislature intended to create a continuing offenceafter the amendments the subsequent two amendments do not alter the nature of the offence created ..... this section in the original section as well as in the subsequent amendments noticed above sub section 1 a has used the .....