Sasmita Investments Ltd. Vs. Appropriate Authority and Others

Decided On : Apr-07-2014

Court : Mumbai

LAW: the Income Tax Act, the Income Tax Act, chapter XXC, the Income Tax Act, the Income Tax Act, Income Tax Act, chapter XX-C, section 269UG, section 269UG, section 269 UE, section 269UH, section 9, the Income Tax Act, chapter XX-C, Section 269 UN, the Income Tax Act, the Income Tax Act, Article 226, Article 136, article 136 of the Constitution, section 269UD(2, the Income Tax Act, section 67, the Income Tax Act, the Income Tax Act, section 67, Section 67, the Indian Income Tax Act, section 67, the Income Tax Act, section 67, the Income Tax Act, the Income Tax Act, section 293, the Income Tax Act, section 149, the MRTP Act, Section 149 of the MRTP Act, Section 149, the MRTP Act, Section 149, Section 149, the MRTP Act, Section 13, Section 10A, Section 13, Section 10A, the Special Act, Section 149, Section 149, the Corporation Act, the Corporation Act, Section 343, the Corporation Act, Section 347-D, Section 343(1, the Corporation Act, the Corporation Act, Section 343, the Corporation Act, the Corporation Act, the MRTP Act, Section 149, the MRTP Act, Section 149 of the MRTP Act, section 149, the MRTP Act, section 155(1, the MRTP Act, section 293, the Income Tax Act, the Income Tax Act, Section 293 of the Act, Section 132(5, Section 132B of the Act, Section 293, Section 132B of the Act, Section 132, Section 132(5, Section 132 of the Act, Section 132 of the Act, Section 132B, Section 67, the Income Tax Act, Section 67, Section 67, Section 9, Section 293 of the Act, Section 132 of the Act, Section 132 of the Act, Section (11, Section 293 of the Act, chapter XXC, the Income Tax Act, section 269UH (ii, the Income Tax Act, section 293, the Income Tax Act, section 269UH, the Income Tax Act, Chapter XX-C of the Income Tax Act, section 269UF, section 239UD(1, section 269UD(1, section 269UG(1, section 269UD(1, section 269UH(I, section 269UH(2)(a, Chapter XX-C, section 293, Section 293, the Income Tax Act, the Income Tax Act, the Income Tax Act, Income Tax Act, Section 269UA, Section 269UA, Chapter, Section 269UH, Chapter, Section 9 of the Code of Civil Procedure 1908, Section 269, the Income Tax Act 1961, Section 269UD(1, Section 269UD(1, Section 269UD(1, Order 10, Section 9, Section 269UH, the Income Tax Act 1961, Section 269UH(2, the Income Tax Act, Section 269UL(3, Section 269 UE, Section 269UG, Section 269UD(1, Section 269UG(1, Section 269, Section 269UH(2)(a, Section 269UH(1, Section 269UD(1, Chapter XX-C, the Income Tax Act 1961, the Income Tax Act, Section 269UF, the Income Tax Act, Section 293, the Income Tax Act 1961, Section 293 of the Act, Section 293, Section 293, the Income Tax Act 1961, Section 269UF, the Income Tax Act, Income Tax Act, Section 269UD(1, Section 149, Section 293, the Income Tax Act, Chapter XX-C, Section 269UD(i, Section 9 of the Code of Civil Procedure, the Income Tax Act, Order 14 Rule 2 of the Code of Civil Procedure

CARDINAL: 1, three, 2, three, three, 1, 1961?In, 11, 2, three, three, 3, 2, 3 to 19, 3 to 19, one, 152, about 1962, 1636.30, one, 4., 5., 269, 6, 8, 9, 10, 11, 314, 1 and 2, 3, 1, 4, 12, transferee, 13, 14, 15, 16, 17, 19, 20, 21, 22, 23, 1, 293, 24, 1, 1, 25, 2, 1, 1, 227, 24, 226, 227, 26, 48, 2, 4, 293, Two, 4., 27, 293, 4, 15, 24, 293, 15, 24, 1, 11, 1963]50ITR93(SC, 15, 16, 17, 18, 1, 2, 3, 19, 20, 1, 21, 5, 5, 22, 1., 23, 912, 634, 24, 28, 3, 300, 29, 3, 17, 6, 293, 9, 132(11, 1, 2, 3, 4, 5, 6, 5, 7, 8), 5, 9, 5, 11, 4,35,295, One, 67, 16, 1968]3SCR662, 7, 7, 17, 4, 30, two, 31, 32, 269UF(2, one, 19, 3 to 19, 34, 35, 36, 1, 2)(a, 293, 3, 269UE(1, 1, 2, 3, 5, 6, 1, 269UF.(1, 1, 269UH, 1, 1, 2, 3, 1, 6, 1, transferee, transferee, 1, 1, 2, 293, 38, 293, 39, 1, two, 41, 1968)3, 662, seven, One, 42, No.2, 2)(ii, 43, No.2, No.2, 44, 45, 269UD(1, 293, 2, 47, 48, 50, 226, 51, 52, 293, 19, 293, two, two, 57

DATE: 29th January, 2013, 1908, 29th January, 2014, 1961, 1961, 16th May, 2006, the year 2008, 16th May, 1981, 12916, 13th July, 1991, 1961, 13th July, 1991, 27th Sept. 1991, 1961, 13th July, 1991, 3159 of 1991, 27th Sept. 1991, 3251 of 1991, 27th Sept. 1991, 12th April, 1993, 27th September, 1991, 29th June, 1993, 13th July, 1991, 2131 of 1993, 1782 of 1993, 29th June, 1993, 11th June, 2002, 29th June, 1993, a period of, three months, 12th Sept. 2002, 11th June, 2002, 10th Sept. 2002, 29th October, 1991, 1991, 29th April, 1992, 22nd July, 1993, 29th July, 1993, 17th Nov. 1993, September 2002, October, 2002, Rs.7,74,99,000/-, October, 2002, 12th September 2002, 12th December 2002, 12th September 2002, 12th September, 2002, 12th December, 2002, 12th September 2002, 31st January, 2003, 12th December, 2002, the period, January 2003, May 2005, 12th December, 2002, 18, 15th October, 2004, 20th May, 2005, 12th September, 2002, 20th May 2005, 12th December, 2002, 10th June, 2005, 19th December 2005, 12th September 2002, 13th July, 1991, May 2006, 1908, 12th September, 2002, 1986, 1961, 1993, 1991, 1963, 1922, 1961, 1948, 1961, 10, 11, 1961, 10, 11, 1961, a period of, 10 years, 1st October, 1997, 1957, 18th October, 2002, 2002, 29th November, 2004, 2003, 2005, 1998, 1961, 1961, 9, 11, 16, August 7, 1992, 1922, 1922, 12th Sept. 2002, 31st October, 2002, 12th Sept. 2002, 12th Sept. 2002, 1961, 1961, 1961, 12th Sept. 2002, 31st October, 2002, 1961, 1961, 12th Sept. 2002, 12th September, 2002, 31st October, 2002, October, 2002, today, 12th September, 2002, 1961, 1961, 1961, 37, 1961, a period of two months, the end of the month, fifteen days, 269UM, 1993, 40, 12th September 2002, 12th September 2002, 31st October 2002, 16th May 2006, under 269UG(1, 46, 12th September 2002, 12th September 2002, 1961, 1961, 1961, 49, 1986, 1961, earlier two, 11th June 2002, 12th September 2002, 12th September 2002, 54, 1961, 55, 1961, 12th September 2002, 1908, 1961, 56, 30th June, 2006, 10th October, 2007, four weeks, four weeks, today

ORG: XIV, the Hon'ble Court, Union of India, M/s. Seawell Interdrill Services Pvt. Ltd., Trikaya Investment Ltd., the Supreme Court, C.B. Gautam Versus Union, Trikaya Investment Ltd., Trikaya Investment Ltd., PD Account, STDR, State Bank of India, the Central Government, M/s.Kanga and Co., no.2, Seawell, M/s Trikaya Investment Ltd., M/s Trikaya Investment Ltd., M/s Trikaya Investment Ltd., Seawell, Additional Solicitor General, the Appropriate Authority, Finance, Supreme Court, C.B. Gautam Vs, Union of India, Supreme Court, Reliance, Madras High Court, Government of India Versus Maxim, High Courts, the supreme Court, Madras High Court, High Courts, the Supreme Court, the High Court, the Supreme Court, Rangamall, Versus Union of India, Madras High Court, Madras High Court, Palaniappa Mudaliar, Income Tax, the Indian Income Tax Act, Income Tax, Income Tax, Income Tax, Supreme Court, Versus Municipal Corporation of Greater Bombay 2005, Bombay Cases Reporter, Court, A.P. MANU/SC/0211/1963, the Supreme Court, the Madras General Sales Tax Act, the State of Andhra Pradesh, the Supreme Court, the Supreme Court, the State Government, Regional Board, Planning Authority or Development Authority, the State Government, Regional Board, Planning Authority or Development Authority, the Supreme Court's, Illuri Subbayya's, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, Shiv Kumar's, the Supreme Court, the Delhi Municipal Corporation Act, the Appellate Tribunal, the Appellate Tribunal, The Supreme Court, The Supreme Court, The Supreme Court, the Supreme Court, the State Government, Regional Board, Planning Authority or Development Authority, Court, The Municipal Corporation of Greater Bombay, Smt, the Supreme Court, Income Tax Bhubaneswar, the Supreme Court, the Income Tax Department, Court, Government, the High Court, Income Tax Authority, Raleigh Investment Co., Ltd., Council, Raleigh Investment Company Ltd., Civil Court, Civil Court, Madhya Pradesh, Court, Court, the High Court, the Central Government, Madras High Court, Supreme Court, the Central Government, Section 269UD, Central Government, Section 269UD, the Central Government, Section 269UD, the Central Government, the Central Government, the Central Government, Section 269UD, Central Government, Central Government, Section 269UG, the Central Government under Subsection, the Central Government, Section 269UD, the Central Government, the Central Government, Government, Court, Court, UN, Supreme Court, C.B. Gautam Vs, Union of India and Ors, Madras High Court, Government of India Vs, the Supreme Court, the Madras High Court, Court, Supreme Court, CPC, Madras High Court, Rangamall and Ors, Union of India, the Madras High Court, Rangamall (Supra, Supreme Court, Dhulabhai Vs, the Supreme Court, the Supreme Court, Income Tax Bhubaneshwar, Central Government, the Central Government, Court, Court, Court, Supreme Court, Supreme Court, Supreme Court, Section 269UN, Section 293, Judgment of Supreme Court, Income Tax, the Judgment of the Supreme Court, Income Tax Act, Trikaya Investments Ltd., Court, Court, Court, Court, Court, Court, Chamber XX-C of Income Tax Act, Nos.3, Court, Court, Court

ORDINAL: First, 24th, 4th, 4th, third, 16th, first, second, second, third, second, third, second, first, third, 9th

PERSON: Jaysingh Gopaldas Mulani, Omprakash Navani, Omprakash Navani, Mulani, Om Prakash Navani, Omprakash Navani, Setalwad, 269UD, 269UN, O. S. No., Bales Sardara, 269UN, J. Xavier, Moily, Dhruv, Gram Panchayat Madnaka, Moily, Moily, Moily, Moily, F.I. Rebello, Mohan N. Bhawe, Nishita Mhatre, Mohan M. Bhawe, Versus Parmeshwaridevi Sultania, Paragraphs 3,, Anr, MANU, 269UN, Jethmalani, Omprakash Navani, Relief Act, Jethmalani, 269UN, Jethmalani, Rangammal, Versus Parmeshwaridevi Sultania, 269UN, 269UN, 269UN, 269UD, Maxim Lobo, Anr, Parmeshwari Devi Sultania, Omprakash Navani, Omprakash Navani, Omprakash Navani, Parmeshwari Devi, Jethmalani, Parmeshwari Devi, Jethmalani, Art, Bales Sardara Paracha Vs, Anr, b(i, b(i, Jethmalani

FAC: Walkeshwar Road, Shiv Kumar's, Shiv Kumar's

GPE: Mumbai, Mulanis, India, Dulhabhai, Babulal, Babulal, no.3, India, Dhulabhai, Mulanis, Mulanis, India

NORP: Mulanis, Mulanis, Hindu, contra

PRODUCT: Mulanis, Mulanis, Mulanis, 269UG, Mulanis, Mulanis, Trikaya, Mulanis, Notes, 269UF, Para 2 and 4, No.1, Rs.8,349/-, No.1, Mulanis, 269UF, 269UG, 269UF, 269UF, 269UD, 269UM, Section 269UC, Section 269UC, Section 269UE, 269UF, Articles 226 and 227 of the Constitution of India, Mulanis, Mulanis, Mulanis, Section 269UF, Section 269UN, Section 269UD, Section 269UN, Section 269UN, No.1

EVENT: 1993)1 SCC 78

WORK_OF_ART: 260UH of the said Act, Reasons and Conclusion

LOC: Trikaya

TIME: under this Act, under this Act, under this Act, the particular Act, the particular Act, under this Act