The Commissioner of Income Tax-12 Vs. M/s. Sane and Doshi Enterprises

Decided On : Apr-09-2015

Court : Mumbai

LAW: the Indian Partnership Act, section 24(b, the IT Act, section 24(a).” 10, section 24(a, the IT Act, section 24(b, section 24(b, section 24(b, Income Tax Act, the Income Tax Act, section 24(b, the Indian Partnership Act, the I.T. Act, section 24, Income Tax Act, section 10, the Income Tax Act, section 9, section 10, section 9, the Calcutta Municipal Act, section 6 and 10, section 6, section 6, section 9, section 6, the Income Tax Act, section 9, section 10, section 9, section 24(b, the IT Act, section 24(b, the IT Act, section 23, section 23, section 24(a, section 24(b, section 24(i)(vi, The Partnership Act, section 24(b, section 24(b, the Income Tax Act

PERSON: S.C. Dharmadhikari, Ground Nos.2, Bench, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Tiwari, Tiwari, Tiwari, Tiwari, Tiwari, Tiwari, Tiwari, Tiwari, Tiwari, Chhotaray, Schedule D. The, Schedule, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, Chhotaray, ¦, ¦, ¦ …, Chhotaray, Harayana, Four Fields

CARDINAL: 1, 2., Rs.5,51,81,680/-, 3., 4., 2, 3, 4, 5., 6, 5, 6, 8, 9, 24, 11, 6, 3, 12, 57, 36, 237, 454, 169, 226, 155, 13, One, 14, only two, 15, one, 16, 21, two, 17, 18, two, two, 82, 363, 116, 1, 19, 13, 325, 42, 49, 20, 21, three, 42, 22, 23, 24, 10, six, 2, 3, 4, 5, 6, 6, 25, 26, 237, 454, twenty-five, two, “(1, 2, 3, 4, 27, 28, three, 29, 30, one, 31, 44,960, 15, two, 34, 418, one, 35, 2, thirty thousand, one lakh fifty thousand, 2, 37, 8.1, 9, No.4, 2, 2, 38, 39, 3.3, one, 54, 96, 40, No.2, 4, 24(b, 24(b, 24(b, 24(b).” 41, two, 43

ORG: Income Tax Appeal No.5313, the Commissioner of Income (Appeals, the Memo of Appeal, the Income Tax Appellate Tribunal, Income Tax Appeal, Tribunal, Income Tax, Income Tax Appeal, Income Tax Appeal, the Hon'ble Income Tax Appellate Tribunal, the Hon'ble Income Tax Appellate Tribunal, the Hon'ble Income Tax Appellate Tribunal, the Hon'ble Income Tax Appellate Tribunal, Tribunal, House, Tribunal, Profit, Rs.6,52,000/-, the Partnership Deed, Assessing, The Profit and Loss Account, Tribunal, the Hon'ble Supreme Court, Income Tax, Maheshwari Devi Jute Mills, Universal Plast Ltd., Income Tax, Income Tax, Vikram Cotton Mills Ltd., Income Tax, V.S.T. Motors Pvt. Ltd., Universal Plast Ltd., Assessing, the Partnership Deed, the First Appellate Authority, Profit, –, Tribunal, Court, Mayfair-I and Mayfair-II, Tribunal, Tribunal, Court, Tribunal, Assessing, the Commissioner of Income Tax (Appeals, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Court, Tribunal, Profit, Kedarnath Jute Manufacturing Company Limited, Income Tax, Sutlej Cotton Mills Ltd., Income Tax, Profit, Tribunal, Tribunal, Income Tax Appeal, Income Tax Appeal, Income Tax Appeal, Court, Court, Mangala Homes Private Limited, Income Tax Officer and Ors, ITR, the Hon'ble Supreme Court, East India Housing and Land Development Trust Ltd., Income Tax, Universal Plast, the Hon'ble Supreme Court, the Memo of Appeals, Tribunal, the Income Tax (Appeals, Tribunal, Tribunal, Tribunal, the Hon'ble Supreme Court, East India Housing and Land Development Trust Ltd., Income Tax, The Hon'ble Supreme Court, The Hon'ble Supreme Court, Tribunal, the Hon'ble Supreme Court, the Hon'ble Supreme Court, Tribunal, Tribunal, Tribunal, Tribunal, the Hon'ble Supreme Court, the High Courts, Tribunal, Tribunal, the Hon'ble Supreme Court, Tribunal, the Hon'ble Supreme Court, East India Housing, the Hon'ble Supreme Court, the Corporation of Calcutta, United Commercial Bank Ltd., Fry v. Salisbury House Estates Co. Ltd., the House of Lords, Schedule A, Commercial Properties Ltd., Tribunal, the Hon'ble Supreme Court, the Hon'ble Supreme Court, High Courts, the Hon'ble Supreme Court, Universal Plast Ltd., M/s. Leatherite Industries Limited, the Income Tax Appellate Tribunal, Tribunal, the Supreme Court, Tribunal, the Supreme Court, the Supreme Court, the Supreme Court, the Hon'ble Supreme Court, the Hon'ble Supreme Court, Maheshwari Devi Jute Mills Ltd., Tata, Government, Tribunal, Tribunal, Tribunal, East India Housing and Land Development Trust Ltd., Court, Tribunal, the Hon'ble Supreme Court, East India Housing, Tribunal, the Hon'ble Supreme Court, Vikram Cotton Mills Limited, the Supreme Court, the High Court, M/s. General Fibres Dealers, the Supreme Court, Tribunal, Tribunal, Tribunal, Assessing, Tribunal, Tribunal, P, CIT, Tribunal, Income Tax Appeal, Tribunal, The Tribunal in Income Tax Appeal No.3216/Mum/2009, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Profit, Nil, Tribunal, the Memo of Appeal, the High Court of Allahabad, Manse Ram, Sons, Income Tax, the High Court of Punjab, Income Tax, P) Ltd., Assessing, Tribunal, Tribunal, AO, AO, Tribunal, ITA No.3216/Mum/2009, property”. Respectfully, AO, Tribunal, the Commissioner (Appeals, Tribunal, Tribunal, Tribunal, Tribunal

DATE: 2010, 1932, the assessment year 2000-01, 25th October, 2000, 29th March, 2006, 19th September, 2006, 3, 4, 5, 2008, 2011, year 2006-07, 2012, year 2007-08, 2013, year 2008-09, 16th March, 1999, years 2002-03, 2003-04, 2004-05, 1965, 1988, 1996, the year 2005-06, years 2006-07, 2007-08 and, 2008-09, the earlier assessment years, the assessment years 2000-01, 2002-03, 2003-04, 2004-05, 2005-06, years 1999-2000, 2001-2002, the assessment year 2006-07, year 2000-01, year 2000-01, 2002-03, year 2006-07, 1961, year 2006-07, year 2006-07, the year 2005-06, 2006-07, year 2006-07, earlier years, 1932, 2013, 2013, year 2006-07, 2011, 1961, 1961, 49, 1922, 1922, 1951, 1922, 1918, 1999, two years, a period of, seven years, 30th March, 1977, 1st April, 1977, the first three months, 1977-78, 27th April, 1985, years 1975-76, 1976-77, 32, 18, the impugned assessment year, 33, the assessment years, 1504/2012, year 2006-07, the initial years, those years, the 1st day of April, 1999, three years, the financial year, annual, 1st April, 1999, three years, the financial year, year 2006-07, 2012, 30th July, 2010, the years, 1991, 1998, preceding year i.e. assessment, year 2006-07, 20th April, 2010, year 2006-07, year 2006-07, 20th April, 2010, 42, 1932, 1961

GPE: us, Act”, Mumbai, assessee, assessee, DR, assessee, assessee

FAC: Ground No.5

ORDINAL: 11th, third, first, third, first, second, second, second, first, first, first, second

PRODUCT: Rs.97,48,551/-, Para 2.23, Calcutta

NORP: Hon'ble, Hon'ble

LOC: East India, Mount Road, Madras, Madras, Madras

QUANTITY: 76,106 sq. feet

PERCENT: 80%, 20%, 30%

EVENT: the Indian Partnership Act