Surrender - Judgment Search Results

income-tax Officer Vs. Manjit Singh Baldev Singh

Court: Income Tax Appellate Tribunal ITAT Amritsar

Reported in: (1999)69ITD197(Asr.)

..... consistently given the decision that the concealment cannot be invoked in case of the surrendered addition if surrender is made specifically on the condition that no penalty will be levied or if ..... the assessment proceedings the entire proceedings were closed after the assessing officer received letter of surrender which is reproduced above through which peak deposits in the name of various creditors .....

P. Chenchu Ramiah Vs. A.M. Noohu Nachia and anr.

Court: Chennai

Reported in: (1999)1MLJ324

..... cultivating tenants in actual possession of the land thus the alleged surrender of the lease by the first plaintiff cannot obviously bind the ..... has said that it was with the concurrence of petitioner herein surrender was effected if it was with the concurrence of the ..... the mind of court according to second respondent he has also surrendered possession why he has taken so much pains in filing affidavit .....

Assistant Commissioner of Vs. Guru Ram Dass Fruit and Vegetable

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1998)67ITD1(Chd.)

..... given conclusion regarding concealment in this case the appellant had voluntarily surrendered the entire amount for assessment and not only this it ..... in the penalty order clearly showed that the so called surrender was not voluntary and was made only after detection by ..... the assessee with the income tax pertaining to the amount surrendered and there was no further necessity to once again levy .....

income-tax Officer Vs. Smt. Lajwanti Devi

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1998)66ITD95(Chd.)

..... regarding acquisition of cash found and the assessee has herself surrendered the amount for taxation it is clear that the assessee ..... was under these circumstances to avoid long drawn litigation she surrendered the difference of cash actually found from the premises of ..... the acquisition of cash found and the assessee had herself surrendered the amount for taxation it is clear that the assessee .....

Narayan Sahoo Vs. Jabdu Nanda and ors.

Court: Orissa

Reported in: 87(1999)CLT58; 1999(I)OLR359

..... learned sessions judge directly would not have been passed further it has been submitted that surrender before the learned sessions judge directly is impermissible in view of the decision of this ..... been brought to the notice of the hon ble judge hearing the subsequent bail application surrender before the learned sessions judge directly would not have been permitted there has been clearly .....

State Bank of India (Overseas Vs. C.T.O. and ors.

Court: Sales Tax Tribunal STT West Bengal

Reported in: (1998)111STC281Tribunal

..... taken therein however in the said reply the applicants have reiterated that the transactions are surrenders and do not amount to purchases 5 the applicants have taken numerous grounds to challenge ..... contention persistently made on behalf of the applicant bank was that the transactions were really surrenders not purchases on behalf of the respondents however mr saha insisted that those were nothing .....

Jaya S. Shetty Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1999)69ITD336(Mum.)

..... registered valuer was given estimating higher investment the assessee had surrendered an amount of rs 12 5 lakhs to be assessed ..... 165 itr 453 raj he submitted that when assessee himself is surrendering certain amounts are his income from undisclosed sources which is ..... registered valuers of course the amount which the assessee himself surrendered as his undisclosed income has to be assessed as such .....

Dr. Pritpaul Singh Vs. the Estate Officer, Chandigarh Administration

Court: Punjab and Haryana

Reported in: (1999)121PLR438

..... an application dated 2 4 1991 expressing his desire to surrender the plot the estate officer did not accept his request ..... has justified the impugned order by stating that the application for surrender of plot submitted by the general power of attorney of ..... the general power of attorney was not given the authority to surrender the plot allotted by the chandigarh administration and therefore the .....

Smt. Pushpaben P. Sonarupawala Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... building the cit a was of the view that this was also surrendered only after a question of valuation of hotel building was referred ..... 341 guj it was submitted that the contention of the assessee that surrender was made on an assurance given by the authorities that no ..... no 3 of the statement recorded on 12th november 1993 iii amount surrendered on account of cash i v p household utensils hotel income .....

Devi Lal Soni Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1998)62TTJ(JP.)419

..... directions the first appellate authority accepted the contention of the assessee that the so called surrender was not voluntary and the assessee was forced under the threats and intimidation of the ..... be investment the first appellate authority therefore directed the assessing officer thus the statements of surrender are also invalid on the basis of the above facts besides that there are affidavits .....