Commissioner of Income-tax (Central) Vs. Gopi Apartment

Decided On : May-01-2014

Court : Allahabad

LAW: Section 260-A of Income Tax Act, the I.T. Act, Section 132(1, the I.T. Act, Section 153-C, Section 153-C of the I.T. Act, section 153C, section 153C, Section 153C, section 153C, Section 260-A of the I.T. Act, Section 153C, Section 153C, Section 153C, the Finance Act, Section 153A and Section 158BD, Section 153C. 14, Section 158BC, Section 153C, Section 153C, section 147, section 149, section 153, section 153A., the Income Tax Act, Chapter XIV-B, section 132, section 132A, Chapter shall, Chapter XIV-B, Section 158BD, the Income Tax Act, the Income Tax Act, Section 158BD, Section 158BC, Section 132, Section 132A of the Act, Section 148, Section 158BD, Section 158BD, Section 158BC, Section 132, Section 132A of the Act, Section 158BD, Section 158BC, Section 158BC, Section 158BC, Section 158BD, Section 158BD, Section 153C, Section 158BC, Section 153C, the I.T. Act, Section 158BD, Section 153A, Section 132(1, Section 132A, Section 132, Section 132A, Section 153A., Section 153C, Section 153C. 26, Section 153C, Section 158BC and 158BD, Section 132 of the Act, Section 158BC, Section 132A of the Act, Section 153C, Section 153C, Section 153C, Section 153C, Section 153C, the Income Tax Act, Section 153C, Section 153C, Section 260-A of the Income Tax Act

PERSON: Rajan Roy, Jeevan Kumar Agrawal, Kanpur, Kanpur, Lucknow Bench, Lucknow, Kanpur, Kanpur, Kanpur, Maheshwari, Lucknow Bench, Maheshwari, Bench Lucknow, Sri Bharat Ji Agrawal, Sri Ashok Kumar, Sri Ashish Bansal, Sri Agrawal, Sri Agrawal, Gopi Apartments, Sri Agrawal, Maheshwari, Sri Agrawal, Maheshwari, Sri Ashish Bansal, Sri Bansal, Calcutta Knitwears, Chapter- XIV, Calcutta Knitwears, Shri Santosh Krishan, Calcutta Knitwears, Maheshwari, Maheshwari, Sri Agrawal, Sri Agrawal, Calcutta Knitwears, Sri Agrawal, Sri Agrawal, Sri Agrawal, Sri Agrawal

DATE: 1961, 1961, 1961, 17.10.2006, 27.09.2008, 31.12.2008, 2005-2006, 31.12.2008, 26.02.2010, 26.02.2010, 04.06.2012, 2007, 1961, 04.06.2012, para 5, 1961, 2003, 153BD, 1961, 44, 45, 46, 138/11, 158BD, 32, 33, 02.08.2006, 1961

CARDINAL: 2, 24.12.2008, 3, Rs.1,05,93,010/-, 4., 26.04.2011, 5, 6, 5.4, 7, 289, 258, 2008, 300, 83/170, 8, 25.10.2013, 5, No.4, 153C, 208, 97, 6, 9, 25.10.2013, 10, 11, two, 2013, 358, 237/35, 244, 12, 13, 153C, 15, 2014, 362, 446, 16, 17, 1, 139, 148, 18, 19, 158BD, 20, 21, 3, 22, 41, seven, 23, 24, 25, two, 1, 2, 27, 28, 2011, 337, 217/200, 294, 29, 11, 30, 31, 34, 35, 36, 37

ORG: Banarasi Group of Cases, Group, C.I.T., C.I.T., the Income Tax Appellate Tribunal, C.I.T., C.I.T., C.I.T., C.I.T., Shri Jeewan Kumar Agarwal, C.I.T., C.I.T., the Supreme Court, Asstt, CIT, the Delhi High Court, New Delhi Auto Finance, CIT, ITR, Lucknow, C.I.T., the Learned CIT(A, the Learned CIT(A, Learned D.R., Learned CIT, Hon'ble Apex Court, CTR, Learned CIT, Court, Assessing, Assessing, Court, CIT (Central, ITR, Tribunal, Sections 153BC, the Supreme Court, the Division Bench, Court, C.I.T., the Apex Court, CIT, person.—, Assessing, Assessing, Assessing, Assessing, the Supreme Court, the Supreme Court, Lordships, Tribunal, the High Court, the High Court, the Supreme Court, Assessing, Assessing, Assessing, the Supreme Court, CIT, Court, Lordships, Sections 158BC, Assessing, C.I.T., C.I.T., the Supreme Court, Court, the Supreme Court

GPE: A.Y., I.T.A.T., I.T.A.T., A.O., A.O., A.O., Delhi, I.T.A.T., us, A.O., I.T.A.T., A.O., Delhi, Manish

WORK_OF_ART: I.T.A.T., I.T.A.T., I.T.A.T., 153C. Assessment, person.— Where the Assessing Officer, Section 158BD, The Assessing Officer

EVENT: I.T.A.T., I.T. Act, I.T.A.T., I.T.A.T., I.T.A.T., I.T.A.T.

NORP: Manish, Manish, Manish, Manish, Manish

PRODUCT: 276, Section 158BD, Classic Enterprises, Section 158BC, Classic Enterprises, Section 158BD, Section 158BD, Section 158BD, Classic Enterprises, Section 158BD, Section 158BD, Classic Enterprises

ORDINAL: Firstly, first, first, second