Commissioner of Income Tax Vs. Peerchand Ratanlal Baid (Huf), Proprietor Capital Travels

Decided On : May-15-2009

Court : Guwahati

LAW: Section 260A, Section 158BC, Section 148, Section 153, Section 153 of the Act, Section 148, Section 153, Section 147, Section 148, Section 149, Section 150, Section 153(2, Section 147, Section 153, Section 153(3, Section 153, Section 153 of the Act, Section 147 of the Act, Section 153(3, Section 148, Section 153, Section 148, Section 153 of the Act, Explanation 3, Section 148, Section 153 of the Act, Section 132(4A, Section 153(3)(ii, Section 143 or Section 144, Section 147, Section 148, Section 148, Section 148, Chapter XIV-B of the Act, Section 147, Chapter XIV-B of the Act, Section 147, Chapter XIV-B of the Act, Chapter XIV-B of the Act, Section 147, Chapter XIV, Section 158BE, Section 153 of the Act, Section 153 of the Act, Section 153, Section 158BE, Chapter-XIV, Section 158BC.14, Chapter XIV-B, Section 158BC, Section 132, Section 132A, Chapter XIV-B.13, Section 158BA(1, Chapter XIV-B, Section 4(1, Section 4(1, Section 158BA(2, Section 4(1, Section 158BA(2, Section 132, Section 4, Chapter XIV-B., Section 158BC, Section 158BB(1, Chapter IV, Chapter IV of the 1961 Act, Chapter IV, Chapter XIV-B., Section 158BH, Chapter XIV-B. Section 158BH, Chapter XIV-B, Section 158BH, Chapter IV, Section 4, Chapter IV, Section 4, Section 4, Chapter XIV-B, Section 158BB(1, Section 158B(b, Section 113, Chapter IV, Chapter VI, Section 32(2, Section 4, Chapter XIV-B, Chapter IV, Chapter XIV-B, Chapter XIV-B., Chapter XIV-B., Section 4, Section 158BA(2, Section 158B(a, Chapter XIV-B, Chapter XIV-B, Section 113, Chapter XIV-B. Therefore,, Chapter IV of the, Chapter XIV-B, Chapter XIV-B of the Act, Section 158BH, Chapter XIV-B, Section 147, Section 147/148, Chapter XIV-B, Section 158BE, Chapter XIV-B, Chapter XIV, Chapter XIV-B of the Act, Chapter XIV-B, Chapter XIV.19, Section 148, Section 132 and/or, Section 132A of the Act, Section 147/148, Chapter XIV-B of the Act

PERSON: Ranjan Gogoi, J.1, Guwahati Bench, Chapter XIV, A. R., Punchnamas, Rajender Nath v. Commissioner, Sivalingam Chettiar, Sri Goenka, Sri Goenka, Sri Goenka, Suresh N. Gupta, Chapter XIV-B, Suresh N. Gupta, Suresh N. Gupta

DATE: 1961, 1986-87 to 1996-97, 13.9.1995, 1986-87, 1996-97, 1986-87, 27.2.2002, 26.3.2003, 26.3.2003, 22.7.2002, the assessment year, 26.3.2003, 10/6 years, June 30, 1995, the previous year, the previous years, years, the previous year, the previous year, the assessment year, the previous year, previous years, years, the previous year, 1 year, previous years, 10/6 previous years, 'previous years', the previous years, 1961, 1961, years, June 1, the previous years, the previous years, each previous years, 'previous year', 1961, previous years, years, years, previous years, the previous year, the previous year, 1961, 10/6 assessment years, the previous years, 10/6 previous years, previous year, 10/6 years

ORG: the Income Tax Appellate Tribunal, Tribunal, Tribunal, Assessing, the Baid Group of Companies, HUF, Tribunal, Tribunal, M/S Baid Commercial Enterprises, Tribunal, Assessing, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Court, Sections 150 and 153(3, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, M/S Baid Commercial Enterprises Ltd., Assessing, National Transport, National Transport(NT, Shri Jodhraj Baid, CT, Peerchand Ratanlal Baid, HUF, Tribunal, M/S Baid Commercial Enterprises, Tribunal, National Transport, Jodraj Baid, Capital Travels, Tribunal, National Transport and Capital Travels, Tribunal, Tribunal, the Apex Court, Income Tax, Court, ITO, Murlidhar Bhagwan Das, N.K.T., CIT, Tribunal, Assessing, Tribunal, Court, Tribunal, Tribunal, Tribunal, Court, Cargo Clearing Agency, Income Tax, Cargo Clearing Agency, Act, the Apex Court, Income Tax v., the Apex Court, Cargo Clearing Agency, Assessing, Parliament, Parliament, Parliament, Parliament, Chapter, Section 158BA and, Section 158BB, Department, Clauses, Section 158BB, Parliament, the Apex Court, Income Tax v., Parliament, Sections 147/148, Cargo Clearing Agency, Income Tax v., Assessing, Court

CARDINAL: one, 60, 30.9.96, 28.8.2000, 24,37,850/-, 30.7.2001, 12.12.2002, 38,04,570/-, 4., 3, 1b, 2, 250, 254, 263, 264, 1b, 2, 250, 254, 260, 262, 263, 264, 3, 250, 254, 260, 262, 263, 264, one, 22.7.2002, 121, 122, 125, 126, 168 to 173, 22.7.2002, 30.7.2001, 59,18,246/-, 1979]120ITR14(SC, 1964]52ITR335(SC, 2008]307ITR1(Guj, 3, 5, 142, 143, 144, 145, 2008]297ITR322(SC, 14, three, one, one, 2002.16, one, one, one, one

ORDINAL: first, first, first, second, first, second, first, second, first, first

GPE: A.O., A.O., Ld, Delhi, Gujarat, Gujarat, Gujarat, Gujarat, Gujarat, Gujarat, order.12, Gujarat, Gujarat, Gujarat

NORP: Gujarat

PRODUCT: Section 158BA and Section 158BH, Section 158BA, Section 158BB, Section 158BA, Section 158BA, Section 158BB, Section 158BB, Section 158BB, Section 158BB, Section 158BB, Section 158BB, Section 158BB, Section 158BH

EVENT: the 1961 Act

LOC: Section 158BB, Section 158BB, Section 158BA, Section 158BB, Section 158BA