GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (8) TMI 279 - MADRAS HIGH COURT

2016 (8) TMI 279 - MADRAS HIGH COURT - TMI - Penalty proceedings u/s 271F and prosecution u/s 276CC - Non-filing of return by the co-operative society - Notice calling upon the petitioner-Society to furnish their return of income immediately and produce the copy of the acknowledgement by 13.04.2016 - Held that:- It cannot be disputed that every person who is receiving income, within the taxable limit or otherwise, is statutorily bound to file their returns. Therefore, the petitioner-Society will .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

titioner is a Co-operative Society and it is being controlled by the Managing Director, which is a Government Official in the cadre of Joint Registrar of Co-operative Societies. However, for that reason, the petitioner cannot be permitted to keep quiet in the matter and not subject themselves to the proceedings under the Income Tax Act. - Thus the petitioner is directed to appear before the respondent, within a period of four weeks from the date of receipt of a copy of this order and file a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t : Mrs.V.Pushpa ORDER Heard Mr.M.S.Palaniswamy, learned counsel appearing for the petitioner and Mrs.V.Pushpa, learned Standing Counsel accepting notice for the respondent and with the consent of the learned counsel appearing on either side, the Writ Petition is taken up for final disposal. 2. The petitioner is the Vellore District Consumer Co-operative Wholesale Stores, Ltd., and they have filed this Writ Petition, challenging the notice issued by the respondent, calling upon the petitioner-So .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ever, the peculiar facts and circumstances of this case warrants interference of this Court to the extent which will be indicted in this order: (i) The petitioner-Society owned an extent of 8.75 acres of land in the heard of Vellore Town. The Government of Tamil Nadu for the purpose of expanding the existing Bus Stand at Vellore, acquired the said land by private negotiation and the lands were taken over during 1998-99. However, for several decades the Government did not pay the petitioner-Socie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

payment was ordered to be made. (ii)Though the Government Order came to be issued on 31.5.2012, there was delay in effecting payment to the petitioner-Society and somewhere during 2013, the petitioner received the payment. By then, the entire administration of the Society had come to a stand still, employees were not paid and virtually the Society had become defunct. It appears that the petitioner-Society from and out of the compensation paid by the Government, though belatedly, have settled the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version