Cit vs.jagdish Prasad Gupta

Decided On : Aug-18-2017

Court : Delhi

LAW: Section 260A, the PP Act, Section 11, Section 143, Page 11, Section 143(3, Section 147, Section 147, Section 260A, Section 147, Section 148, Section 147 of the Act, Section 147, Section 147, Section 148, Section 147, Section 143, Section 143, Section 148, Section 143(3, Section 147 of the Act, Section 147, Section 10(1, Section 10(2)(xv, the Income Tax Act, Section 41(3, Section 147, Section 143, Section 147, Section 147

DATE: July 20, 2017, 2017, 39 + + + Through, 39 + + +, 1961, 1997-98, 2002-03, 2004-05, 2009-10, 12th December, 2012, 2011, 31st July, 2009, 1997-98, 2002-03, 22nd January, 2010, 1st February, 2016, 1998-99, 1999-00, 2000-01 CM67672012, 2001-02, 2002-03, 2004-05, 2009-10, 1535/2011, 15th March 1975, 41280, 3rd January 1978, 8th February, 1980, 41280, January 1980, 1st January 1981, 1st June, 1986, 23rd October 1986, 19th February 1987, 23rd March 1988, 1971, 31st March, 1986, 1st April, 1986 to 31st March, 1988, 28th March 1990, 28th March 1990, 39, 14th December 1985, 18th December 2007, 2008, November 2010, 27th December 2010, 6th July 2011, 13th January 2015, September 2014, January 2012, 25th July, 1995, 1st April 1986, the ten year period from, 1st April 1986 to 31st March 1996, March 1986, 20th January 1999, 1st January 1985, 29th July 1999, each of the years, 2002-03, January 2012, 14, 1989-90, 1989-90, 1990-91, 1993-94, 1995-96, 1999-2000, 1st April, 1984 to 31st March, 1994, those years, 22nd November 2004, 1987-88, 22nd August, 2006, 1987-88, 1995-96, 1996-97, 1999-2000, 2001-02, 19th March 2004, AY1997 98, 22nd March 2004, 1998-99, 1999-2000, 2000-01, 2002-03, 20th May 2004.19, 30th March 2005, 30th March 2006, 1998-99 to 2000-01, 2002-03, 12th July 2006, 1997-98, 39 01 and 2002-03, 22nd July 2008, 11th December 2008 20, 1349, 2008, 1997-98, 2002-03, 11th December 2008, the assessment year 1995-1996, the year of accrual, the assessment year 1995-1996, the assessment year 1995-1996, the assessment year 1995- 1996, 1997-98, 31st July 2009, November 2004, the subsequent years, 11th December 2008, 2003-04, 2002-03, 20th January 1999, 25th July 1995, 2006-07, 14th September, 2006, 1535/2010, 1st February, 2016, 31st July 2009, 11th January 2012, 27th November 2015, 1961, 31st July 2009, 1997-98 to 2000-01, 2002, 39 3, 31st July 2009, 11th December 2008, 1349, 31st July 2009, 2012, February 2012, 31st July 2009, 6767, 6764, 6768, 6765, 2012, 11th January 2012, 31st July, 2009, 11th December, 2008, 31st July 2009, 11th December, 2008, 31st July 2009, December 2008, 31st July 2009, 11th December 2008, 1997-98, 2000-01, 2002-03, 22nd January 2016, 1997-98, 2000-01, 2002-03, ITA933of 2011, 11th December 2008, 22nd November 2004, 31st July 2009, 11th December 2008, ITA695of 2010, 22nd January 2010, 2004, ITA695of 2010, 11th January 2012, 2010, 1535 of 2011, 1st February, 2016, the Revenue 32, 28th March 1990, 15th March, 1975, 3rd January, 1978, 19th April 2017, 2016, 1st April, 1986 to 31st March, 1996, 1985, 1998, 2001, 1959, 1964, 20th January, 1999, 25th July 1995, earlier years, 28th March, 1990, 18th December, 2007, 1992, 22nd November, 2004, 2007, 22nd July 2008, 22nd January 2010, 22nd November 2004, 31st July 2009, 7, 8, 11th December 2008, the year, 1990-91, 1991-92 and, 1993-94, 31st August, 1992, 29th November, 1995, 2016, 2016, 1962, 1971, 1997, 2013, 1954, 2009, 1953, 22nd July 2008, 2014, 2007, 31st July 2009, 11th December, 2008, 1955-56, the calendar year 1954, previous year, 1922, 1959, six months, that year, 1953, the accounting year, 42, 1888, thirty days, eighteen days, up to 240 days, up to 126 days, the accounting year, 44, 1969, a particular year, that year, a subsequent year, 45, 22nd October, 1975, the previous year, the accounting year ending 31st March, 1979, 47, the year, that year, the year, 28th March 1990, 29th March, 1990, 23rd March, 1988, 2002- 03 to 2005-06, 20th January 1999, 29th July 1999, the year, the year, the year, 39, that year, that very year, 31st July 2009, 22nd November 2004, 22nd November 2004, 22nd July 2008, 11th December 2008, November, 2004, the year of accrual.51, the year, 21st March, 1994, 20th May, 2004, 2000-01, 11th December 2008, 28th March 2000, 19th March 2004, 27th November, 2015, 1997-98, 2000-01, 2002-03, 39 31st July 2009, 11th December 2008, 1997-98, 2000-01, 2002-03, ITA933of 2011, 31st July 2009, 11th December 2008, 22nd November 2008, 31st July 2009, ITA933of 2011, 2010, 2010, AY2009 10, 1st February, 2016, 2017

PERSON: GUPTA, C. S. Agarwal, Rajeev Saxena, Shashwat Bajpai, Sharad Agarwal, Ashok K. Manchanda, Raghvendra Singh, Anand K. Singh, ITA No.1535/2010, Vibhooti Malhotra, GUPTA, C. S. Agarwal, Rajeev Saxena, Shashwat Bajpai, Sharad Agarwal, Vibhooti Malhotra, GUPTA, C. S. Agarwal, Rajeev Saxena, Shashwat Bajpai, Sharad Agarwal, Vibhooti Malhotra, GUPTA, C. S. Agarwal, Rajeev Saxena, Shashwat Bajpai, Sharad Agarwal, Ashok K. Manchanda, Raghvendra Singh, Anand K. Singh, GUPTA, C. S. Agarwal, Rajeev Saxena, Shashwat Bajpai, Sharad Agarwal, Ashok K. Manchanda, Raghvendra Singh, Anand K. Singh, GUPTA, C. S. Agarwal, Rajeev Saxena, Shashwat Bajpai, Sharad Agarwal, Ashok K. Manchanda, Raghvendra Singh, Anand K. Singh, GUPTA, C. S. Agarwal, Rajeev Saxena, Shashwat Bajpai, Sharad Agarwal, Ashok K. Manchanda, Raghvendra Singh, Anand K. Singh, GUPTA, C. S. Agarwal, Rajeev Saxena, Shashwat Bajpai, Sharad Agarwal, Ashok K. Manchanda, Raghvendra Singh, Anand K. Singh, GUPTA, C. S. Agarwal, Rajeev Saxena, Shashwat Bajpai, Sharad Agarwal, JUSTICE S. MURALIDHAR JUSTICE, PRATHIBA M. SINGH %, S. Muralidhar, ITA Nos, ITA No.1535/2010, AY199798 Assessee’s C.O., p.a, AY199697.16, ITA Nos, ITA Nos, J.P. Gupta v., ITA Nos, ITA No.424/2016, Ashok Manchanda, C.S. Agarwal, Agarwal, Modi Enterprises, Agya Ram v., Aggarwal, Woodward Governor, Aggarwal, Manchanda, Revenue.38, Agarwal, Mohan Gupta, Rajesh Jhaveri Stock Brokers P Ltd., Aggarwal, Modi Enterprises, Herschell, R.C. Gupta v. Commissioner, Manchanda, Manchanda, Modi Enterprises, Manchanda, Railways, AY200203.53, ITA Nos, ITA Nos, ITA Nos, Railways, S. MURALIDHAR, J.PRATHIBA M. SINGH

ORG: CIT CIT versus, ITA No.711/2011 & C.M. No.6768/2012, Respondent ITA7112011 & batch, Page 1 of, ITA No.787/2011 & C.M. No.6765/2012, CIT ITA No.933/2011, CIT ITA No.934/2011 & C.M. No.6767/2012, ITA7112011 & batch, Page 2, ITA No.935/2011 & C.M. No.6764/2012, CIT ITA No.936/2011 & C.M. No.6766/2012, ITA No.424/2016, ITA7112011 & batch, Page 3, the Income Tax Appellate Tribunal, Assessment Years, C.O., Pradeep Oil, Court, ITA, ITA, ITA No.424/2016, AY200910, ITA7112011 & batch, Page 4, Appeal CM67682012 Revenue’s, 424/2016 Background, M/s Pradip Oil Corporation, the Northern Railway, Railway, Railway, ITA7112011 & batch, Page 5, AY198485, ITA7112011 & batch, Page 6, the Public Premises (Eviction of Unauthorised Persons, Estate, EO, EO, EO, Railway, EO, ITA7112011 & batch, Page 7 of, AW-1/3, ITA7112011 & batch, Court, the Northern Railway, Court, W.P., this Court of the Assessee's, SLP, the Supreme Court, the Arbitration and Conciliation Act 1996, Court, ITA7112011 & batch, the Supreme Court, ITA7112011 & batch, Page 10, AO, AO, the Commissioner of Income Tax (Appeals, AO, ITA7112011 & batch, AO, AO, AO, AO, ITA7112011 & batch, Court, Court, the Income Tax Appellate Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, ITA7112011 & batch, Page 13, Tribunal, Tribunal, Tribunal, Tribunal, the Tribunal on 15.01.2009, Court, ITA7112011 & batch, Page 14, AO, Court, Court, ITA7112011 & batch, Page 15, AY200910, AO, CIT, ITA, Court, Court, the Income Tax Appellate Tribunal, ITA7112011 & batch, Page 16, Court, ITA Nos, CIT, Court, Court, Court, the Income Tax Appellate Tribunal, the High Court, the High Court, ITA7112011 & batch, Court, Court, Court, Court, Court, ITA7112011 & batch, AY200102, Court, ITAT, Court, 5th February 2008, CIT, AO, CIT, ITA7112011 & batch, Court, Court, CIT, AO, Senior Standing Counsel, EO, Railway, the Northern ITA7112011 & batch, Railway, Reliance, Oswal Agro Mills Ltd., CIT, EO, EO, Court, ITA, National Agricultural Marketing Federation, Income Tax, The Northern Railway Railways, the Railways at Rs, Reliance, CIT v. Goverdhan Ltd., Shree Sajjan Mills Ltd., Income Tax, CIT v. ITA7112011 & batch, Page 21, Indian Smelting & Refinery Co. Ltd., Indian Smelting & Refinery, CIT, Indian Molasses Co., Private) Ltd., CIT, CIT, Swadeshi Cotton &, AY199900, Court, AO, EO, AO, CIT, Sun Engineering Works, ITA7112011 & batch, Assesse, AO, Reliance, A.V. Papayya Sastry v. Government of A.P., Court, ITA7112011 & batch, inter alia, Aggarwal, CIT, CIT, CIT, Morvi Industries Ltd., CIT (Central, Calcutta, Godhra Electricity Co. Ltd., CIT, CIT v. Excel Industries Ltd., E.D. ITA7112011 & batch, Page 24, Sassoon & Company Ltd., Ors, CIT, CIT, Keshav Mills Ltd., Income Tax, Taparia Tools Ltd., CIT, Aggarwal, Court, EO, AO, ITA7112011 & batch, Page 25, Aggarwal, Reliance, HUF, CIT, ACIT, Court, Court, Aggarwal, CIT, Kedarnath Jute Manufacturing Co. Ltd., ITA7112011 & batch, the Sales Tax Authorities, AO, the Supreme Court, Calcutta Co. Ltd., Income Tax, the Supreme Court, The Supreme Court, ITA7112011 & batch, Page 27, Court, Keshav Mills Ltd., Income Tax, The Supreme Court, Calcutta Co. Ltd., Income Tax, The Supreme Court Calcutta Co. Ltd., Income Tax, ITA7112011 & batch, County Bank, Ltd., the Supreme Court, the Assessee Company, the Employees State Insurance Scheme, ITA7112011 & batch, the High Court, The Supreme Court, The Supreme Court, Metal Box Company of, Their Workmen, ITA7112011 & batch, The Supreme Court, Court, Income Tax, AO, Hindustan Steel Limited, HSL, HSL, AO, Court, HSL, Assessee ITA7112011 & batch, Shree Chamundi Mopeds Ltd., Church of South India Trust Association, Court, EO, the Northern Railway, EO, ITA7112011 & batch, EO, EO, EO, Court, Court, ITA7112011 & batch, Page 33, Aggarwal, CIT, ITA7112011 & batch, Court, Railways, the Northern Railway, Court, ITA7112011 & batch, Court, Court, Court, Court, Court, Court, ITA7112011 & batch, Court, EO, AO, AO, EO, AO, Court, Court, ITA Nos, ITA7112011 & batch, Page 37, Court, Revenue, Court, ITA7112011 & batch, CIT, AO, /b’nesh ITA7112011 & batch

CARDINAL: 39, nine, one, 39, 3, 20,640/-, 62,156, 31,078/-, 2329, 216.35, 9828.21, 50, 39, 5, 1/-, 62,156, 1, 50, 7.80, 15.60, 39, 14,14,130/-, 8, 39, 9, 6, 9, 39, 12, 360, 35,37,300/-, 18,11,036, 3,71,96, 696, 2400, 80, 39, 13,32,286/-, three, 3, 1,63,83,337/-, 20,78,600/-.15, 14,58,497/-, 1,63,83,337/-, 14,58,497/-, 95,60,650/-, 68,22,900/-, 39, 2000-, 12, 1, 25.11.2004, 39, 39, 35,37,300/-, 35,37,300/-, 360, 35,37,300, 39 25, 26, 1, 03.2, 98, 101,102,105, 106, two, 17, 39, One, 18, 39, 28, One, 570, 35,37,300, 19, 39, 35,37,300, 20, 39, 2014, 363, 45, 7.80, 1968, 69, 156, 39, 116, 37, 53, 1,75,12,416/-, 198, 22, 39, five, 3, 1, 4, 4, 23, 39, 33, 13,32,286/-, 381, 386, 46, 82, 225, 358, 39, 26, 312, 23, 2015, 372, 35,37,300/-, 39, 366, 291, 39, 26, 39, two, 40, 37 ITR1(SC, 39, 23, 41, 28, 39, 418, 43, two, 29, 39, 73, 30, 39, 50,761/-, 31, 39, 41, 45, 32, 39, 44, 39, 35,37,300/-, 34, 35, 39, 52, 36, 39, 3, 56.1, 56.5, 57.1, 2, 38, 35,37,300, 39, 39

GPE: Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, p.a., Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, p.a., p.a., p.a., p.a, Assessee, Assessee, Delhi, Assessee, Assessee, Assessee, Assessee, Assessee, Single, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, p.a., Rs.1822, Assessee, Assessee, p.a., Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, assessee, Assessee, Assessee, Assessee, Assessee, Assessee, p.a., Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Delhi, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Bombay City-I v. M/s. Shoorji Vallabhdas & Co., Bombay City, Bombay, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, West Bengal, Assessee, Assessee, Assessee, Assessee, Bombay, West Bengal, West Bengal, Assessee, Bussel, Town, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Manchanda, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee, Assessee

PRODUCT: AY199798, AY200405, the Sole Arbitrator, AY199596, AY199596, AY199596, AY200102, AY199798, AY199596, AY199596, AY199596, AY200405, AY199596, AY200405, AY200910, AY199596, AY19992000, AY199596, AYs, AY200405, AY199596, AY199596, AY199596, AY199596, AY199596, AY199798, AY199798, AY200102, AY199596, AY200405

NORP: ITAT, p.a, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, Bharat, Earth Movers, ITAT, Bharat, Earth Movers, ITAT, itself.46, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT, ITA No.424/2016, ITAT, ITAT

QUANTITY: 1,05,765 sq. ft., 13 App

LOC: Northern Railway, the Northern Railway, the Additional District, the Northern Railway, Northern Railway, the Northern Railway, the Northern Railway, the Northern Railway, the Northern Railway, the Northern Railway, the Northern Railway, the Northern Railway, the Northern Railway, the Northern Railway, the Northern Railway, the Northern Railway

ORDINAL: 5th, 25th, 2nd, 5th, 5th, 25th, 6th, 11th, 14th, first, 25th, first, first

FAC: Railway

EVENT: the Assessment Years, September 2006

PERCENT: 56.3 Question, 56.4 Question, 39 57.3 Question