The Commissioner Of Income Tax Vs. Sunil Kumar Sharma

Decided On : Jan-22-2024

Court : Karnataka

LAW: Circle 1(4, Section 132(1, the Income Tax Act, Section 127, Section 127, Section 127, the IT Act, Section 153C, the IT Act, Section 153C, Section 153C, Section 153C, the IT Act, Section 153C, the IT Act, Section 127, the IT Act, Section 153C, the IT Act, Section 246A, Section 127, Section 127(3, Section 127, Section 127(3, the IT Act, Section 127, the IT Act, Section 127, the IT Act, Section 153C, the IT Act, Section 124(3)(c, the IT Act, Section 132, the IT Act, Section 132(1)(a)(b)(c, Section 132(1)(i, the IT Act, Section 132(1, Section 2(12A, the IT Act, Section 34, the Evidence Act, Section 132 of the Act, Section 153C, the Indian Evidence Act, Section 34, the Indian Evidence Act, Section 127, the Income Tax Act, the IT Act, the Income Tax Act, Section 153C, Section 153C, the IT Act, Section 127, the Income Tax Act, the Income Tax Act, Section 153C, the Income Tax Act, Section 68 of the Act, Section 68, Section 68, Section 69A of the Act, the Indian Evidence Act, Section 3, Section 6 to 55, Chapter II, Section 5, Chapter II, Section 34 of the Act, Section 34, S. 34, Section 34, Section 34, the Evidence Act, Section 34, Section 34, Section 34, Section 34 of the Act, Section 34, Section 153C of the Act, Section 127, the Income Tax Act, Section 127, Section 127, Section 127(1, the Section 127 of the Act, Section 127(1, Order of Assessment, section 153C, Section 143(3, Section 69A of the Act, the IT Act, section 127, Section 127(1, Article 226 of the Constitution or, Article 136 of the Constitution, Section 127(1, section 132, section 127, Paras 5-8, the Income Tax Act, Section 153C, the IT Act, section 147, section 149, section 153A, section 132A, section 153A, section 132A, Section 153C, the Income Tax Act, Section 153C, the Income Tax Act, Section 153C of the Act, Section 153C of the Act, Section 153C of the Act, Section 153C of the Act, Section 153C of the Act, Chapter XIV-B, Section 153C of the Act, Section 153C of the Act, the IT Act, Section 153C, the Income Tax Act, Section 132, the Income Tax Act, Section 153C, Section 153C, Section 153C of the Act, Section 132, the IT Act, Section 132 of the Act, Section 153C of the Act, Section 132(1, Section 132 of the Act, Section 34, the Evidence Act, Income Tax Act, the Income tax Act, Order of Assessment, Section 153C, Section 153C, Section 153C of the Act, Section 153C, Section 34, Indian Evidence Act, Section 153C, Section 250, Section 143 of the Act, Section 143(1, Section 153C, the IT Act, the IT Act, Section 34, the Indian Evidence Act, Section 132 of the Act, Section 132, the IT Act, Section 127(1, the IT Act, Order of Assessment, Section 153C, Section 143(3, Section 69A of the Act, Chapter 4, Section 3, Section 6 to 55, Chapter II, Section 5, Chapter II, Section 34 of the Act, Section 34, S. 34, Section 34, Section 153C of the Act, Article 226 of the Constitution, Article 226, Article 226 of the Constitution, the Fundamental Rights, Article 226 of the Constitution, Article 226 of the Constitution, Article 226 of the Constitution, Article 226 of the Constitution, Section 9, Article 226/227 of the Constitution, the Full Bench of Calcutta High Court, Article 226 of the Constitution, Article 226 of the Constitution, Article 226 of the Constitution, Section 17, Article 226 of the Constitution, Section 13(4, the SARFAESI Act, Article 226 of the Constitution, Article 226 of the Constitution

CARDINAL: 1, 560, 3RD, 560 001, 2, 560, 002, 3RD, 560, 560, 001.3, 560, 001.5, 560 001, 560, 002, 4, 560, 3RD, 560 001, 560, 002, 5, 560, 3RD, 560 001, 560, 002, 6, 560, 3RD, 560 001, 110 025, one, one, 83, one, 9, 21.08.2019, 1 0, 30.01.2020, 23.05.2022, 24.05.2022, 1 2, 26.05.2022, 14.06.2022, 10.08.2022, 1 3, 11, 731, 1 5, 30.01.2020, 3, 1, 2, 1 7, 1 8, 132, 1, 1 9, one, 2 0, 3, 11, 2 1, 134, 2 2, 417, 115, 2 3, 2 4, 3, 5, 16 to 18, 16, 2 7, 2 8, 44, one, one, two, 71/91, two, two, 11, 278 to 282, 278, 3 0, 14, 14, two, 3 1, to.20, 3, 37, 3 3, 113, 3 4, 3 5, to,2, one, 6, 3 7, 7.7, 153D, 29, 3 9, 11&13, 134, 153C., 1, 139, 148, 1, 1, 1, 2, 1, 4 3, 1, 2, 2, 5, 5.1., 6.1, two, A5, 5, 5 3, 2017)11, 2006)2, 5, 5 7, 2007)1, 17, 7.7, 153D, 5 9, 41, 1994)6, 81, 74, 6, 53, 22, 3, 154, 1160, 1, 6 2 3, 4, 5, one, 6 3, two, 119 to 121, two, 1 AC69629, 4, 98, 2, 229, 6 5, 73, four, 6 6, 1, 4, 3 1, Two, 1, one, 6 7, 2, 16 to 18, 8, 16, 6 9, 44, one, one, two, 71/91, two, two, 43, 7 1, 40, 41, 40, 7 3, 1, 7 4, one, at least four, 20, 7 6, 7 7, 7 8, 7 9, one, 2, three, 3, 138, 8 1, 8 2, 3, 8 3, 1, 8, 8 4

DATE: JANUARY, 2024, 1961, 1961, 1961, 1961, 1961, THIS DAY, 12.08.2022, 12.08.2022, 1961, August, 2017, 07th March, 2018, 05.09.2019, 06.09.2019, 12.08.2022, that day, 25.05.2022, 12.08.2022, 1998 3, 2017, 2022, 2 ½ years, 18.11.2019, 28.11.2019, one month, 1872, 1998, 2017, 1961, 1976, 2022, 1961, 1961, 2020, 1961, 1961, 12.08.2022, 1961, any previous years, that previous year, 1998, any financial year, such financial year, 6 23, S. 34, 2 9, 24, 2017, day-to day, monthly, 1961, 2022, 31st December, 2019, 3 8, 1976, 2022, 1961, 4 0 2012, about June-July 2012, year 2018-19-, 1961, six assessment years, the previous year, year, years, six assessment years, the previous year, year or, years, the previous year, 1961, 4 4 ii, 1961, 4 5 31, 4 6, 4 7, 4 8, 12.08.2022, 9938, 9939, 9945, 2022, 21st August, 2019, 31st December, 2019, 31st December, 2019, 2022, 03rd May, 2022, 2022, 1961, 4 9 for Assessment Years 2012-13, 2013-14, 2014-15, 2015-16, 22nd August, 2019, 30th December, 2019, Years 2015-16, 2016- 17, 2017-18 and, 30th December, 2019, 1961, August, 2017, 5 1, 1872, 2018, 2018, 24th January, 2019, 1872, Years, 2022, 03rd May, 2022, 22nd December, 2021, 5 5 38, 1872, 31st December, 2019, recent years, 1986, 1986, 1982, Wednesday, Wednesday, two centuries later, 1991, 1768, 2186, 1898, 1895-9, 1947, Sunday, the age of 15 years, 1993, 849850, S. 34, 7 2 2021(3, 1971, 1998, 15, 7 5, 1958, 2005, 1957, 2019, 1969, 1969, 24, 1957, 2020, 2018, 2014, 2010

PERSON: RAJESH RAI K, Y V RAVIRAJ - ADVOCATE, Y V RAVIRAJ - ADVOCATE, Y V RAVIRAJ - ADVOCATE, IN W.P.9938/2022, Y V RAVIRAJ - ADVOCATE, Y V RAVIRAJ - ADVOCATE, MAHESH CHOWDHARY, K. SOMASHEKAR J., Shri Sunil, Kumar Sharma, Shri Kandaswamy Rajendran, Addl, Shri Balbir Singh, Sri Y V Raviraj, Sri Kiran S Javali, Sri A. Mahesh, Sri D K Shivakumar, Sri K. Rajendran, Order, grounds.8, Learned Addl, V.C. SHUKLA, aside.10, Assessing Officers, Assessing Officers, Addl, Bangalore, Bangalore, Addl ASJ, Shri D.K., Shivakumar, Shivakumar, Common Cause, Panchanama, VC Shukla, Panchanama, Law, V.C. Shukla, VC SHUKLA, Dayaram, S.34, Sibal, Sibal, Sibal, A. I. R1925Nagpur 445, Hira Lal Vs, Ram Rakha, A. I. R. 1953, Sri Rajendran, Kumar Sharma, Assessing Officers, Assessment Order, Rajendran, Sunil Kumar Sharma, Sunil Kumar Sharma, Rajendran, Rajendran, Sunil Kumar Sharma, Assessing Officer, Gazette, Panchanama, Calcutta Knitwears, No.9937, Kumar Sharma, Sri K. Rajendran, Kumar Sharma, Sri Kiran S. Javali, V.C. SHUKLA, Sri Kiran S. Javali, Sri Balbir Singh, V.C. SHUKLA, Shri Balbir Singh, Rajendran, Sunil Kumar Sharma, Sunil Kumar Sharma, Rajendran, Rajendran, Sunil Kumar Sharma, Paragraphs 74 to, Hailsham, Ord, John Donaldson, Keith, Fraser, Donaldson, Mansfield, Michael Supperstone, James Goudie, Johnson3O, Wednesbury Corpn, Greene, Wednesbury, Vol, Wednesbury Corpn, Greene, Johnson, Dayaram, S.34, Veerappa Pillai, Himmat Lal, Ram, Dr. Smt, Kuntesh Gupta, Rashid Ahmad, AIR1950SC163, Rashid Ahmad, Mohd, Mohd, Order, Bench, Sachindra Nath Chatterjee, Roy, Ramachandra Barna Sarma, Hirday Nath Roy, Mathew K.C., Mathew K.C., Satyawati Tondon, Satyawati Tondon

ORG: CENTRAL REVENUE BUILDING QUEENS, BENGALURU, FLOOR CENTRAL REVENUE BUILDING QUEEN, BENGALURU, TIPPU SULTHAN, BETWEEN:1, BENGALURU, FLOOR CENTRAL REVENUE BUILDING QUEEN, BENGALURU, QUEENS, BENGALURU, CENTRAL, QUEENS, BENGALURU, CENTRAL, C R BUILDING QUEENS, BENGALURU, INCOME TAX(INV.1, QUEENS, BENGALURU, TIPPU SULTHAN, CENTRAL REVENUE BUILDING QUEENS, BENGALURU, FLOOR CENTRAL REVENUE BUILDING QUEEN, BENGALURU, TIPPU SULTHAN, CENTRAL REVENUE BUILDING QUEENS, BENGALURU, FLOOR CENTRAL REVENUE BUILDING QUEEN, BENGALURU, TIPPU SULTHAN, CENTRAL REVENUE BUILDING QUEENS, BENGALURU, FLOOR CENTRAL REVENUE BUILDING QUEEN, BENGALURU, DDA MIH FLAT, THESE WRIT APPEALS HAVING BEEN HEARD, Income Tax, Court, 832/2022, 833/2022, WA.Nos.830/2022, 831/2022, 832/2022, 833/2022, 832/2022, 833/2022, the Appellants / Revenue, the Sri D K Shivakumar, Appellants/Revenue, the Respondent / Sri Sunil, Appellant, the Appellant/Revenue, Appellant/Revenue, Appellant/Revenue, Respondents, Assessing, Assessing, Income Tax, Appeals, Respondents / Assessee, the Commissioner of Income Tax, Writ Petition No.9937/2022 &, this High Court, this High Court, Court, the Standing Counsel, the Standing Counsel, Supreme Court, V.C. SHUKLA, Supreme Court, CBI, CAUSE, UNION OF INDIA, Assessing, Assessing, Shri D.K. Shivakumar, Shri D.K. Shivakumar, Supreme Court, High Courts, Shri D.K., Supreme Court, VC Shukla, Supreme Court, Respondents, the Appellant / Revenue Authorities, CBI, Union of India, Respondents, Notice, the Income Tax Authorities, M/S AJANTHA INDUSTRIES & AMP, ORS V. CENTRAL BOARD OF DIRECT TAXES, NEW DELHI &AMP, ORS, DARSHAN JITENDRA, INCOME-TAX, Respondents, Judgements, the Appellant-Revenue, Court, CBI, Respondents, Apex Court, CBI Vs, Mukundram, Court, The Hon'ble Supreme Court, OTHERS v. UNION OF INDIA, Court, Jain Hawala Diaries, V.C. Shukla, V.C. Shukla, the High Court, Jains, Court, V.C. Shukla, the High Court, the Hon'ble Apex Court, the Hon'ble Apex Court, the Hon'ble Apex Court, Appellant/Revenue, the Commissioner of Income Tax, Assessing, Assessing, PUNJAB NATIONAL BANK LTD, NATIONAL BANK EMPLOYEES FEDERATION, Bangalore Judicature, Notice and Assessment, NEW DELHI & ORS, the High Court, the Supreme Court, inter alia, INTERNATIONAL, ACIT, Income Tax Officer, Assessing, Assessing, Assessing, the Central Government, Assessing, Assessing, Assessing, MANU/SC/0724/2020, Court, Court, the Delhi High Court, Pepsi Food Pvt. Ltd., Assessing, Assessing, the Delhi High Court, the Income Tax Authority, Order of Assessment, the Notice of Demand, the Enforcement Directorate, the Commissioner of Income Tax-Appeals, Writ Petition No.36004 of, Writ Petition No.36005, Sri Kiran S Javali, the Apex Court, CENTRAL BUREAU OF INVESTIGATION v., OTHERS v. UNION OF INDIA, Apex Court, HMT, JEANS KNIT PVT LTD, INCOME TAX, SC, Court, Order, Court, Additional Solicitor General, Sri K.V. Aravind, the Court to Section 2(12A, Learned Additional Solicitor General, Court, the Court to Section 278D, Additional Solicitor General, the Apex Court, V.C. SHUKLA, Additional Solicitor General, Additional Solicitor General, the Hon'ble Apex Court, INCOME TAX, BANGALORE, Additional Solicitor General, the Hon'ble Apex Court, MAL, the Hon'ble Supreme Court, CHUHAMAL, Additional Solicitor General, Court, Additional Solicitor General, PUNJAB NATIONAL BANK LTD, NATIONAL BANK EMPLOYEES FEDERATION, the Hon'ble Apex Court, TATA CELLULAR v. UNION OF INDIA, the Administrative Authority, the Hon'ble Apex Court, Judicial, the North Wales Police, Brightman, Judicial, RSC, Bar, M.R., Lonrho, State for Trade and Industry, Court, Guinness, the Home Department, the College of Physicians, the College of Physicians, Court, Judicial Review, the Court of Appeal, Associated Provincial Picture Houses Ltd., M.R., Warrington, Court, Parliament, Council of Civil Service Unions, Associated Provincial Picture Houses Ltd., The Supreme Court Practice, Associated Provincial Picture Houses Ltd., Emma Hotels Ltd., State, State, The Divisional Court, State, Donaldson, State, Apex Court, Mukundram, Court, Apex Court, the Hon'ble Apex Court, Court, U.M., RAO, OTHERS v. UNION OF INDIA, the Hon'ble Supreme Court, Raman and Raman Ltd, Court, Bengal Immunity Co., State of Bihar, State, United Motors Ltd., State of M.P., High Court, State, North Adjai Cool Company, Shyam Company, State, Management H.K. Mahavidyaya, Whirlpool Corporation, Registrar of Trade Marks, the High Court, the High Court, the High Court, Municipal Board, State, U.P., Whirlpool Corporation, the Hon'ble Supreme Court, the High Court, Whirlpool Corporation, the High Court, the Registrar of Trade Marks, the Trade and Merchandise Marks Act, Registrar, the High Court, Gujarat Ambuja Cement Limited, Gujarat Ambuja Cement Limited, the High Court, the High Court, the High Court, the High Court, Court, Court, the High Court, the High Court, the High Court, the High Court, the High Court, the High Court, The Hon'ble Supreme Court, the High Court, Embassy Property Developments Private Limited, State, Embassy Property, the National Company Law Tribunal, NCLT, the National Company Law Appellate Tribunal, NCLAT, the High Courts, the House of Lords in Anisminic Ltd., Anisminic, the Hon'ble Supreme Court, the House of Lords, Anisminic, the Hon'ble Supreme Court, West Bengal & Others, Sachindra Nath Chatterjee & Another, ILR, Court, Anisminic, High Courts, NCLT, Mines and Minerals (Development and Regulation) Act, the Statutory Rules, NCLT, the Government of Karnataka, NCLT, the High Court, NCLT, the State of Karnataka, the High Court, NCLAT, the High Court, NCLT, State Bank of Travancore, the Debt Recovery Tribunal, the Appellate Tribunal under Section 18, the High Court, Income Tax and Others, Chhabil Dass Agarwal, United Bank of India

GPE: NEW DELHI, W.A.Nos.830/2022, 831/2022, W.A.No.834/2022, W.A.Nos.830/2022, 831/2022, W.A.No.834/2022, New Delhi, Assessee, 31.12.2019, Assessee, 15.7.2022, 04.08.2022, Assessee, 31.12.2019, 31.12.2019, Apex, Delhi, Bengaluru, NEW DELHI, Apex, Assessee, New Delhi, Delhi, assessee, Assessee, Apex, New Delhi, Sri K. Rajendran, W.A.No.834/2022, Sunil, Bengaluru, Sri Rajendran, Sri Rajendran, notices.36, India, Delhi, P.R. METRANI v., Amin, M.R., R.V., Wednesbury, M.R.)81, L.J.said, Bombay, Harayana, Mumbai, Kairana, H.P., Karnataka, Hirday, Karnataka

LOC: Single, Respondent, Respondent, Single, Single, Single Judge, Single, Single, Single, Single Judge, Single Judge, Single Judge, Single Judge, Single, Single, Single Judge, Single Judge, Single Judge, Single Judge, Single Judge, Single, Single Judge, Single Judge, Single, Single, Single, Single, Ganpati Fincap, Single, Single, Single, Single Judge, Single, Single Judge, Single, Single

FAC: Sri K Rajendran/Assessee, Notice, Sri K Rajandran, Sri Rajendran, the Appellant-Revenue, Notice, Notice

EVENT: the Assessment Year 2015-2016, 23.05.2022

TIME: late in the night

WORK_OF_ART: Other Person”.11, 69A. Where, MANU/SC/0168/1998, Section 127(1, Assessment Years.33, Notices and Orders of Assessment, Wednesbury, Supplemental Lease Deeds

PRODUCT: specific.15, SCC410, Assessment, MR6891, MR7291, Respondent, No.1, No.1, No.1, L K VERMA v., No.1, AC240 251, intervention".78, Poole Corpn.32, VC SHUKLA, MR6891

ORDINAL: first, second, first, second, second, first, first, second, first, First, Secondly

LANGUAGE: English, English

QUANTITY: 4 1 section 151 and section 153, 4 2 section 132

MONEY: 2017)390 ITR105 4

NORP: R., R., R., Kruse, R., R.