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Judgment Search Results Home > Cases Phrase: dharma hindu law Court: income tax appellate tribunal itat indore Year: 2000 Page 1 of about 5 results (0.059 seconds)

Aug 18 2000 (TRI)

Frigoscandia Winner Food Process Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Indore

Decided on : Aug-18-2000

..... the case, the assessee was not entitled to the claim of deduction on account of deferment of sales-tax in view of the existing provisions of law and the ao has allowed the claim to the assessee even without making any discussion on this subject in its order. an oblique reference in ..... the ao has allowed the claim of the assessee without examining the issue of entitlement of the assessee in the light of the aforesaid provisions of laws and the board circulars, though a formal query in this regard was raised from the assessee in the general questionnaire. in response to the query, ..... with intent to give a full benefit to the assessee, the board has decided through this circular that where amendments are made in the sales-tax laws on these lines, the statutory liabilities shall be treated to have been discharged for the purpose of section 43b of the act. again, a further ..... should have adjudicated the issue in the light of the same. since the action of the ao is against the existing guidelines and the relevant provisions of law, the cit was justified in holding that the assessment order is erroneous and prejudicial to the interests of the revenue.9. mr. brijesh gupta, learned ..... the assessment order passed. the application of mind by the ao means the ao should adjudicate the issue in the light of the existing provisions of law and prevailing judicial pronouncements of the higher authorities. in the entire assessment order there is no discussion about the impugned issue. the ao has simply .....

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Aug 18 2000 (TRI)

Frigoscandia Winner Food Process Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Indore

Decided on : Aug-18-2000

..... sufficient to say that the impugned issue has been examined by the assessing officer after application of mind in accordance with the existing provisions of law.17. keeping in view the totality to the facts and circumstances of the case in the light of the existing legal provisions, we are ..... case, the assessee was not entitled to the claim of deduction on account of deferment of sales-tax in view of the existing provisions of law and the assessing officer has allowed the claim to the assessee even without making any discussion on this subject in its order. an oblique ..... officer has allowed the claim of the assessee without examining the issue of entitlement of the assessee in the light of the aforesaid provisions of laws and the board circulars, though a formal query in this regard was raised from the assessee in the general questionnaires. in response to the ..... adjudicated the issue in the light of the same. since the action of the assessing officer is against the existing guidelines and the relevant provisions of law, the cit was justified in holding that the assessment order is erroneous and prejudicial to the interests of the revenue.9. mr. brijesh gupta, ..... passed. the application of mind by the assessing officer means the assessing officer should adjudicate the issue in the light of the existing provisions of law and prevailing judicial pronouncements of the higher authorities. in the entire assessment order there is no discussion about impugned issue.the assessing officer has .....

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Aug 18 2000 (TRI)

Frigoscandia Winner Food Process Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Indore

Decided on : Aug-18-2000

Reported in : (2001)79ITD357Indore

..... the impugned issue is not sufficient to say that the impugned issue has been examined by the assessing officer after application of mind in accordance with the existing provisions of law.keeping in view the totality to the facts and circumstances of the case in the light of the existing legal provisions, we are of the considered opinion that the commissioner ..... the regular assessment the assessing officer has allowed the claim of the assessee without examining the issue of entitlement of the assessee in the light of the aforesaid provisions of laws and the board circulars, though a formal query in this regard was raised from the assessee in the general questionnaires. in response to the query, the assessee has simply ..... and he should have adjudicated the issue in the light of the same. since the action of the assessing officer is against the existing guidelines and the relevant provisions of law, the commissioner was justified in holding that the assessment order is erroneous and prejudicial to the interests of the revenue.mr. brijesh gupta, learned senior departmental representative, further argued ..... to revise the assessment order passed. the application of mind by the assessing officer means the assessing officer should adjudicate the issue in the light of the existing provisions of law and prevailing judicial pronouncements of the higher authorities. in the entire assessment order there is no discussion about impugned issue.the assessing officer has simply raised a query in this .....

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Mar 06 2000 (TRI)

Classic Electronics Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Indore

Decided on : Mar-06-2000

Reported in : (2001)77ITD37Indore

..... obtaining certain other information for framing the assessment.10. keeping in view the totality of the facts and circumstances of the case in the light of the relevant provisions of law, we are of the considered opinion that the assessing officer has not adopted correct procedure for examining the application for registration of the assessee. however, by virtue of sub-section .....

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Mar 27 2000 (TRI)

Mandideep Engg. and Packaging Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Indore

Decided on : Mar-27-2000

Reported in : (2001)77ITD307Indore

..... interest thus earned was clearly of revenue nature and would have to be taxed accordingly. the accountants might have taken some other view but accountancy practice was not necessarily good law. the assessee was entirely at liberty to deal with the interest amount as it liked. since the business of the assessee had not started, the expenditure incurred by the "assessee .....

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