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Income Tax Case Laws - Section: 141

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Cases for Section: 141
Showing 1 to 12 of 12 Records

1990 (10) TMI 6 - SUPREME Court

Commissioner of Income-Tax Versus MJ Daveda

Return filed beyond time - Tribunal was justified in holding that, by the levy of interest under section 139 of the Income-tax Act, 1961, the Income-tax Officer must be deemed to have granted time up to the date of filing the return of income - penalty u/s 271(1)(a) not leviable.

1990 (3) TMI 11 - BOMBAY High Court

Harinagar Sugar Mills Limited Versus First Income-Tax Officer And Another

Advance Tax, Interest Payable By Government

1985 (7) TMI 83 - PUNJAB AND HARYANA High Court

Commissioner Of Income-Tax, Patiala II Versus Varinder Kumar

Delay In Filing Return, Penalty

1984 (2) TMI 70 - PUNJAB AND HARYANA High Court

Commissioner Of Income-Tax, Patiala II, Patiala Versus Patram Dass Raja Ram Beri

Delay In Filing Return, Penalty, Registered Firm

1983 (12) TMI 16 - BOMBAY High Court

MT Kapadia And Another Versus SV Naik And Another

Estate Duty, Practice, Provisional Assessment

1979 (10) TMI 75 - MADRAS High Court

Commissioner Of Income-Tax, Madras Versus Royal Textiles

Income Tax Act, Provisional Assessment

1978 (5) TMI 31 - CALCUTTA High Court

Grindlays Bank Limited Versus Income-Tax Officer, H Ward, And Others

Assessment Notice, Income Tax Act

1977 (2) TMI 18 - MADRAS High Court

Rasiklal Kamdar (By L. Rs.) Versus Commissioner Of Income-Tax, Madras

Delay In Submission, Provisional Assessment

1971 (4) TMI 17 - DELHI High Court

Orissa Cement Limited Versus Central Board Of Direct Taxes And Others.

Whether the expression tax payable used in section 280ZB, means the tax payable upon the regular assessment, as contended by the revenue OR the tax payable upon a self-assessment u/s 140A, as contended by the petitioner

1968 (11) TMI 6 - ALLAHABAD High Court

Tika Ram And Sons Private Limited Versus Income-Tax Officer, A-Ward, District Aligarh.

Assessee challenged the notice of demand on the grounds that the ITO was bound to make the provisional assessment on the basis of the return filed by the assessee - petition is allowed - notice of demand u/s 141 of the Income-tax Act, 1961, is quashed - It is open to the Income-tax Officer to proceed afresh in accordance with law in order to provisionally assess the petitioner under section 141 of the Act

1968 (9) TMI 3 - SUPREME Court

Jaipur Udhyog Limited And Another Versus Commissioner of Income-Tax, Delhi And Rajasthan And Another

Provisional assessment of the tax u/s 141 - against the income returned by the company AO allowed deduction as loss carried forward from the earlier years, and made a demand as tax provisionally due - penalty for default in compliance with the demand - action of AO is not justified - Assessee s appeal allowed

1966 (4) TMI 1 - BOMBAY High Court

Burmah Shell Refineries Limited Versus GB Chand (Income-Tax Officer) And Another.

Income Tax officer has no jurisdiction to enquire into mixed question of fact and law in a provisional assessment u/s. 141 - assessment and demand notice based on such enquiry can be quashed by the High Court by issuing a writ


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