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Judgment Search Results Home > Cases Phrase: indian partnership act Year: 1991 Page 21 of about 204 results (0.228 seconds)

Oct 15 1991 (FN)

Simon and Schuster, Inc. Vs. Members of N. Y. State Crime Victims Bd.

Court : US Supreme Court

Decided on : Oct-15-1991

..... board (board), and to turn over any income under that contract to the board. this requirement applies to all such contracts in any medium of communication: "every person, firm, corporation, partnership, association or other legal entity contracting with any person or the representative or assignee of any person, accused or convicted of a crime in this state, with respect to the ..... manner or the use of public forums. here, a law is directed to speech alone where the speech in question is not obscene, not defamatory, not words tantamount to an act otherwise criminal, not an impairment of some other constitutional right, not an incitement to lawless action, and not calculated or likely to bring about imminent harm the state has the .....

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Aug 19 1991 (TRI)

Khetshi K. Haria Vs. Fourth Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Aug-19-1991

Reported in : (1992)40ITD167(Mum.)

..... to the proceedings under section 132 and in response to such a notice, the assessee disclosed in the various returns filed, income from business, partnership firm and filed income which the assessee had not disclosed earlier in the first return.11. it would appear to us that instructions given by ..... the cbdt had a binding force on the officers and persons employed in the execution of the act under section 5(8) of the indian income-tax act, 1922, corresponding to section 119 of the income-tax act, 1961 and they were bound to give effect to the circular.9. shri doshi also ..... and ending with the assessment may be taken as relevant, considering the assessee's liability for penalty under section 28(1)(c) of the old act.19. in our opinion, the third return satisfies the conditions lald down in the amnesty circulars. there is no evidence of detection of concealment by ..... concealing income on his part and the incorrect return, which was initially filed, was sought to be rectified by its subsequent disclosure which was noted and acted upon by the ito. the court, therefore, justified cancellation of the penalty by the tribunal.5. shri doshi referred to the various circulars of ..... assessee. however, nothing incriminating was found either at the residence or at the business premises and, apparently, no order under section 132(5) of the act was, therefore, passed consequent to this search and seizure operation.3. in response to notice under section 148, the appellant filed his return showing income .....

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Sep 18 1991 (TRI)

inspecting Assistant Vs. Md. Zafrulla

Court : Income Tax Appellate Tribunal ITAT Kolkata

Decided on : Sep-18-1991

Reported in : (1992)40ITD58(Kol.)

..... directed against the order of the cit(a). it is relevant for the assessment year 1974-75.2. the assessce md. zafrulla derives income from the partnership firm m/s. rafiullah & bros, and m/s. oriental drug distributors. he filed his return of income for the above assessment year on 4 ..... court would be slow to entertain a petition challenging an order of the taxing authority which is, ex facie, with jurisdiction. the income-tax act provides a complete and self-contained machinery for obtaining relief against improper action taken by the departmental authorities and normally the party feeling aggrieved by ..... is, therefore, no reason for the learned cit(a) to entertain the ground which challenges the jurisdiction of the commissioner under section 263 of the act. the hon'ble supreme court in the case of champalal binani v. cit [1970] 76 itr 692 considered the question of jurisdiction in the ..... by the commissioner under section 263 a specific provision had been made under section 253 for filing appeal before the appellate tribunal. section 246 of the act did not provide for filing appeal before the first appellate authority i.e., dy. commissioner of income-tax (appeals)/commissioner of income-tax (appeals ..... the order of the ito which was made on the basis of the directions under section 263 of the act. the income-tax act is a self-contained act. chapter xiii of the act lays down various income-tax authorities and the respective jurisdiction in terms of control of the income-tax authorities. .....

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Aug 13 1991 (TRI)

G. Yatheesh Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Cochin

Decided on : Aug-13-1991

Reported in : (1991)39ITD568(Coch.)

..... trading company, doing abkari business. he did not admit any income therefrom. there were credits in the seized books in the name of the partnership firm. the income-tax officermadeanadditionofrs.68,579,rs. 38,090 and rs. 1,74,171 respectively for the assessment years 1981-82, 1982- ..... at arms length. it is a case of sham transaction and, therefore, the defence that the provisions of the benami transactions (prohibition) act would apply cannot be availed of.the profits were rightly assessed in his hands and the assessee having failed to disclose the income should face ..... transaction. nor was it the case of the department that it was of benami transactions. therefore, section 4 of the benami transactions (prohibition) act, 1988 should not stand in the way of confirming the penalty in respect of the impugned amounts.26. the learned senior departmental representative submitted ..... representative further submitted that the reassessments were in consequence of the materials discovered in the course of the proceedings under section 132 of the act. on the basis of the materials the ito had entertained the reasonable belief that income had escaped assessment on account of omission or commission ..... also agricultural income. for the assessment years 1981 -82 and 1982-83 initially the assessments were completed under section 144 of the i.t. act. on appeal, the cit (appeals) granted certain relief against which the department had preferred appeals before the tribunal.3. a search was conducted .....

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