Validate - Judgment Search Results

Shri C. Raman Reddy Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2004)268ITR49(Bang.)

..... the it authorities other than the assessing officer which the assessing officer presumed to be valid were really invalid what binds the assessing officer does not necessarily bind the appellate ..... search proceedings under section 132 and therefore questioning before the tribunal cannot arise regarding the validity of authorisation issued under section 132 or even the mode of conduct of search .....

Chandra Agencies Vs. Income-tax Officer [Alongwith

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)89ITD1(Delhi)

..... after taking necessary approval from cit viii and after recording reasons whether these proceedings are valid or not these can be examined only after affording proper opportunity as provided under the ..... therefore the assessment completed by the ao under section 144 148 cannot be held as valid assessment the jurisdiction under section 148 was not properly assumed therefore the assessment cannot be .....

McConnell Vs. Federal Election Comm'n

Court: US Supreme Court

..... the appearance of corruption of federal candidates and officeholders the solicitation restrictions are valid anticircumvention measures even before bcra s passage federal candidates and officeholders solicited ..... that though the limitation reached both coordinated and independent expenditures there were other valid feca provisions that barred coordinated expenditures hence the limit at issue only .....

C. Ramaiah Reddy Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2003)87ITD439(Bang.)

..... authorisation which includes such questions as whether the prohibitory order under section 132 3 was validly issued or not for ascertaining the limitation period for the completion of assessment in ..... search proceedings under section 132 and therefore questioning before the tribunal cannot arise regarding the validity of authorisation issued under section 132 or even the mode of conduct of search .....

Wipro Finance Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2003)80TTJ(Bang.)571

..... made elaborate arguments in relation to the issue of validity of notice validity of search etc as discussed above we refrain from ..... pradeep learned counsel for assessee submitted that the tribunal had valid jurisdiction to hear this appeal under section 253 1 b ..... tribunal has the requisite authority and responsibility to satisfy the validity of search when the block proceedings are questioned in support .....

Mid East Port Folio Management Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)87ITD537(Mum.)

..... the transaction is genuine it was therefore submitted that the validity and genuineness of the transaction are not really in question ..... question is with respect off the mark because merely legal validity does not necessarily give a touch of genuineness to the ..... of which the calculations were made in the statement are valid 44 mr sahai the learned cit departmental representative formulated four .....

The Icici Ltd. Vs. Dy. Cit, Special Range 36

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... that the transaction is genuine it was therefore submitted that the validity and genuineness of the transaction are not really in question ..... question is with respect off the mark because merely legal validity does not necessarily give a touch of genuineness to the ..... was finally reclaimed the house of lords could find no valid objection to the arrangement through which the taxpayer company achieved .....

N. Sreedharan Nair and ors. Vs. Mottaipatti Chinna Pallivasal Muslim J ...

Court: Chennai

Reported in: 2003(2)CTC129; (2003)2MLJ164

..... from the purview of the act the petitioners filed these writ petitions challenging the constitutional validity of the said act 8 when originally these writ petitions were listed before the ..... terms we have already stated that the respondents have contended that the question of constitutional validity of granting exemption to buildings belonging to charities religious or secular from rent control .....

Ram Kishun Vs. State Election Commissioner and ors.

Court: Allahabad

Reported in: 2003(3)AWC2271; (2003)2UPLBEC1340

..... direction in the nature of mandamus commanding the respondents to treat the petitioner as validly elected pramukh of kshettra panchayat bhathat district gorakhpur in pursuance of the declaration dated ..... district election officer and the state election commission having appreciated that the rejection of valid ballot papers and illegal directed the assistant returning officer to count all the 13 .....

T. Perumal Vs. R. Nesammal

Court: Chennai

Reported in: AIR2004Mad37; I(2004)DMC94; (2003)3MLJ346

..... 2 whether the marriage solemnised in between the parties is not valid under law since the same was not conducted properly but on ..... in the manner required by law has ultimately arrived at the valid conclusion to hold on facts and circumstances and in accordance with ..... the oral and documentary evidence this court does not find any valid reason to cause its interference into the well considered and merited .....