Is ITR Filing Mandatory for Political Parties?

2025 Supreme(Online)(Mad) 75810

E-filing of Returns by companies was hence mandatory under Rule 12(3), with effect from 14.05.2007. ... To mitigate the hardship pointed out above, the Board, in exercise of powers conferred under section 119 of the Income-tax Act for proper implementation of the said Act, hereby direct the Income-tax authorities to accept the returns of income/ fringe benefits for assessment year 2007-08 in a paper form ... All the Assessing Officers are directed to....

2023 0 Supreme(Mad) 3360

Therefore, delay in filing the income tax return is not wilful but due to exigency of a situation. The complaint should disclose necessary mens rea to prove the wilful element to delay the filing of income tax returns. ... The Hon'ble Supreme Court of India had very clearly stated that filing the Return within the stipulated and mandatory period is a duty cast on any person who has to declare the income and file the returns and pay the taxes within t....

2024 0 Supreme(Mad) 1565

Hotel Blue Moon [2010] 188 Taxman 113 (SC), learned counsel submitted that the Supreme Court concluded that a notice under Section 143(2) of the Income Tax Act is mandatory when the assessing officer decides to repudiate the assessee's return of income. ... (vi) By relying on the judgment of the Hon'ble Supreme Court in Assistant Commissioner of Income-tax v. ... Union of India [2023] 157 taxmann.com 428, learned counsel contends that the issuance of notice in Form GST ASMT-10 is #HL_....

That provision of law enables an assessor to call for" fuller or further returns" respecting any matter for which a return is required or prescribed by the Ordinance. ... Colombo, 17978/B Income tax-False statement in return made by a8sesse6-Return not one required to be made by the Ordinance--Scope of assessee's liability-Income Tax Ordinance (Oap.188), ss. 54 (1), (3) ,. 64 ,. 87 (1) (b). ... already received or by way of supplying omissions ill such returns....

2025 Supreme(Online)(Mad) 73664

4.The learned counsel for the respondent/complainant has no objection to the marking of the income tax returns of the respondent without examining the respondent. ... 2.The learned Magistrate had dismissed the said petition on the ground that in the earlier petition filed in Crl.M.P(MD) No.1007 of 2020 the petitioner had not stated that the documents sought for by him, which are the income tax returns of the respondent for the assessment ... 3.The learned counsel for the petitioner ....

2023 0 Supreme(Guj) 815

Such observation has been made in relation to the failure to furnish Returns of Income. 19. Section 139 of the Act is provided for the Return of Income and in case of Sasi Enterprises v. ... Three of the case-authorities relied by learned Senior Counsel of the Income Tax Department are on Section 276CC of the Income Tax Act. ... As per the object of Section 140A, due taxes is required to be paid prior to filing of returns. ... The Income#HL....

2023 0 Supreme(Mad) 3172

comes to the conclusion that there is no concealment of income since no offence survives under the Income Tax Act thereafter and held that the difference between the income as per original returns and the income shown in the revised returns was treated as concealed income and the assessing officer has ... The benefit of voluntary compliance by way of belated returns would have arisen, if the petitioner disclosed the true and real #H....

2023 0 Supreme(Bom) 481

Not only that the Petitioner has also as set out above, taken all efforts to procure not only the Income Tax Returns of Prakash Ahuja, but had also obtained an order for issuance of witness summons to the Commissioner of Income Tax for production of Income Tax Returns of the Respondents as well as Prakash ... Pursuant to the said order, on 28 February 2019, the Income Tax Department appointed an officer being #HL_S....

2023 Supreme(Online)(Bom) 1333

Not only that the Petitioner has also as set out above, taken all efforts to procure not only the Income Tax Returns of Prakash Ahuja, but had also obtained an order for issuance of witness summons to the Commissioner of Income Tax for production of Income Tax Returns of the Respondents as well as Prakash ... Thereafter, the Plaintiff filed an Application dated 20 December, 2018 Exhib. 291 for issuance of witness summons to the Commissioner of #HL_ST....

Uttarakhand

tax returns for the last seven years. ... tax returns; the income tax returns submitted by them was only for the last income tax returns, for the last seven years, should have been submitted; petitioner to furnish their income tax returns for the remaining two years of the last seven years to be submitted.

2022 0 Supreme(UK) 37

First and foremost, this Court would like to clarify that, in fact, whatever income was shown in the income tax return cannot be taken as a valid source of income for the purposes of prosecution under Section 13 of the Act. A person charged under Section13 of the Act is required to account for the sources of income. In so far as the prosecution under Section 13 of the Act is concerned, the question involved is with regard to disproportionate assets. As stated, income tax returns are submitted for the purposes of assessing and submitting income tax.

2022 0 Supreme(Del) 738

(v) It shall be mandatory for an allottee to file with the assessing authority of Income Tax Department his/her Income Tax Returns for each financial year even if his/her income for any year be below the taxable limits. Such other details that may be asked for by the Ministry of Culture will also have to be furnished by an allottee. (II) Process of Selection (i) All applications for allotment shall be considered by the Selection Committee. (vi) Suitable relaxation from any provision of these guidelines can be made by the CCA in the case of existing allottees and in cases of....

2020 0 Supreme(P&H) 817

Accused firm had shifted from Shastri Market to which place has not at all been disclosed. There is no acceptable explanation for non-production of the record, which is sought to be produced now by way of additional evidence. Moreover Income tax returns could easily be produced by summoning the record from Income Tax department. Allowing of the applications will cause prejudice to the complainant as it will amount to re-trial of the case.

2017 0 Supreme(Mad) 3636

As per Rules 7(1)(a) and 7(1) (b), respondent has to pay tax due along with the monthly returns in Form I, as prescribed. Submission of returns alongwith, proof of payment of tax, is mandatory.

Consumer

Insistence on Income Tax Returns certified by the Income Tax Dept./Chartered Accountant which we have referred to above is one such reason. Besides this, we are inclined to form an impression that the Appellants have attempted to avoid payment of the claim through every conceivable means. Yet another reason which almost confirms our suspicions is the statement made by Appellant No. 3 in his show cause filed under Affidavit before the learned District Forum at Para 2 thereof stating that “The materials alleged to have been stolen was not less than three truck-loads with the ....