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Judgment Search Results Home > Cases Phrase: the punjab tax on lotteries act 2005 Court: income tax appellate tribunal itat ahmedabad Year: 2007 Page 1 of about 2 results (0.065 seconds)

Aug 27 2007 (TRI)

Amit Estate Organizer Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Aug-27-2007

Reported in : (2008)113TTJ(Ahd.)1018

..... cases cited and relied on by the learned brother relate to scope of the provisions of section 148 as they stood prior to amendment by direct tax laws amendment act, 1987.49. first case relied on by the learned brother was darshan singh v. ao (2002) 123 taxman 324 (asr)(mag), in which ..... as the decision relied upon by the learned departmental representative are concerned, we. after having gone through the same, are of the opinion that decision of punjab & haryana high court in the case of grover nursing home (supra) is of no help to the revenue because the hon'ble high court has ..... purpose of making the assessment or reassessment.67. similar view has been taken by the tribunal, rajkot bench in the case of asstt. cit v. nalanda housing development ltd. (2005) 98 ttj (rajkot) 518 wherein it was held that after insertion of section 142a with retrospective effect from 15th nov., 1972, reference ..... ctr (all) 205 : (2007) 159 taxman 340 (all) and the decision of the tribunal, delhi benches, in the case of asstt cat v. shakti builders (2005) 93 ttj (del) 425. he further submitted that the discrepancies were only samples and, therefore, sufficient for making the additions in the income of the assessce. he ..... a change of opinion, he referred to the decision of the tribunal, ahmedabad benches, in the case of umiya cooperative housing society ltd. v. ito (2005) 94 ttj (ahd) 392. he submitted that the reference to dvo was invalid as the defects pointed out during assessment proceedings for the asst. yr. .....

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Jan 19 2007 (TRI)

The Income-tax Officer Vs. Smt. Sukhini P. Modi, Smt. Radhika

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Decided on : Jan-19-2007

Reported in : (2008)112ITD1(Ahd.)

..... 148 and not under section 143 and therefore there is no requirement to issue a notice under section 143(2) at all. under the whole scheme of income tax act, 1961, there are two categories of returns; (a) filed voluntarily under section 139(1) or 139(4), and (b) involuntarily i.e. in compliance ..... facts in this case are that rangalal jajodia filed his it return for the asst. yrs. 1942-43 and 1943-44 under the income tax act as well as under the excess profits tax act. before the assessments were completed, he died (on 11^th jan., 1946). rangalal had a son, shankar lal, by his pre-deceased ..... period only. it is further submitted that it gives a temporary respite for the omissions of service within time during a specified period only. post october 2005, requirement of notice and its service within time is not dispensed with. if the legislature wanted to relax service completely, the easiest way was to omit ..... the 31^st day of march, 2002: provided further that where the notice under section 148 was served on or after the 1^st day of april, 2005, the provisions of this sub-section shall have effect as if for the words "one year", the words "nine months" had been substituted. (2a) ..... without hearing the assessee. in this case the court applied its earlier decision in jai prakash singh v. cit but that is reversed by the supreme court(supra).23. in vipan khanna v. cit the punjab & haryana high court held that the returns filed in response to notices under section 148 were the same as .....

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