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Judgment Search Results Home > Cases Phrase: patents Court: income tax appellate tribunal itat jabalpur Year: 1986 Page 1 of about 4 results (0.011 seconds)

Apr 07 1986 (TRI)

income-tax Officer Vs. U.P. Tractors

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Decided on : Apr-07-1986

Reported in : (1986)19ITD199Jab

..... diverted, and that, therefore, that business was the benaini of the assessee-firm. after going through the relevant materials on record after considering the arguments addressed to us, that was patently clear is, that certain fresh materials come to be considered by the bench, which heard the penalty appeals, tested on which the conclusion reached in the quantum appeals was doubted .....

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Apr 10 1986 (TRI)

La-medica Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Decided on : Apr-10-1986

Reported in : (1988)24ITD235Jab

..... ordinance and the assessee having failed to pay the taxes on the disclosed income under the voluntary disclosure scheme, immunity was not available to the assessee. the default being quite patent, penalty was imposed as under : treating the assessee as unregistered firm 7,43,693less : tax paid vide itns 150 3,27,492 --------- penalty was worked out at 50 per cent ..... did not have any explanation to offer, much less, any reasonable cause for the default of failure to file the return. the default of the assessee was held to be patent one and levy of penalty justified, but here we like to clarify that the learned commissioner of income-tax (appeals) heard the appeal ex parte, of course, on merits. the .....

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Jan 29 1986 (TRI)

Smt. Kanta Kumari Vs. Competent Authority

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Decided on : Jan-29-1986

Reported in : (1986)16ITD397Jab

..... that the property had been sold at some higher amount or that this was done with the objects as aforesaid. so far as the valuation officer is concerned, this is patently not his function and he naturally did not deal with the point. the learned departmental representative could not bring to our notice any material that could provide the learned competent ..... of the property and there was no material before the competent authority to hold otherwise. they contended that it was a large plot of 15,666 sq. yds.and was patently sold for a very high price of rs. 15,03,500 and that purchasers for such big and highly priced properties are rare and that is the reason why the .....

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Apr 07 1986 (TRI)

Jagjit Sahni Vs. Assistant Controller of Estate

Court : Income Tax Appellate Tribunal ITAT Jabalpur

Decided on : Apr-07-1986

Reported in : (1986)18ITD48Jab

..... expenses of the unmarried daughter in arriving at the property available for partition.the conclusion of the appellate controller that the daughter stands on the same footing as wife is patently incorrect. it is no doubt true that under section 6 of the hindu succession act, 1956, if a male hindu dies having at the time of his death an interest .....

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