Suresh K. Bhagat Vs. Asstt. Cit

Decided On : Jan-29-2004

Court : Mumbai

LAW: section 68, section 234B of Rs, section 234C of Rs, section 132(4, section 132(4, section 132(4, section 68, section 132(4, section 234B, section 234B, section 234B of Rs, section 234C of Rs, section 132(4, section 250

CARDINAL: nine, 12, 80,000(v, 14.5, 503, 52,69,776, 3,40,412, 3-3-1992, 16,558, one, one, 25, 1,69,000, eight, two, four, 10, 5, 1(iv, 83,636, 80,000, 80,000, 30,000,on, 1(v).4, 29, 50,000, 50,000, 1, 15, 7, 4, 15, 1,91,70,574, 8,71,500, 7,28,000, 7,71,500, 1,00,000, 15, 7,28,500, 2, 3, 1(i, 25, 3-3-1992, 16,558, 3,447, 1.85, 1.85, 1985]151ITR353(Bom, 165, 453, 1(i, 18-3-1994, 6, 10, 5, 5, 5, 80,000, 1,30,000, three, 1,20,000, 30,000, 29, 1, 1, 15, 1,00,000, 1,00,000, 7,28,500, 2, 3, 1,91,90,574The, 1(i, one, 25, 20,005, 3-3-1992, 16,558, 3,447, two, 3-3-1992, 10, 5, 5, 5, 3, 83,636, 30,000, 29, 1,00,000, 2, 3, 10, 102, 1, 27,46,280, 32,53,72032,53,720(2, 4,498, 27,46,280, 60, 60, 27,46,280, 1-A, 17-3-1993, 60, 79,37,041, 79,37,041, 60, 60, 27,46,280, 52,42,860, 27,46,280, 1-4-1989, 29, 27,46,280, 60, 27,46,280, 2, 10-11-1993, 1, 1969]72ITR291(SC, 2, 1982]133ITR840(Bom, 60, 60, 29, 40, 1-4-1989, 29, one, 34,21,765, 2, 11, two, 1, three, 1-A, 6131.48, 30,000, 234B, 234C, 2, 12,59,000, 12,59,000, 26

DATE: year 1992-93, the preceding year/s, the year, year 1990-91, the year, the year, annually, all the years, year 1992-93, earlier year, four days, year, all the years, every year, 1991-92Rs, 1992-93Rs, year 1991-92, year 1992-93, year 1990-91, 1,84,19,074, year 1992-93, year 1991-92, eight days, 1987, annually, four days, every year, preceding year, this year, year 1991-92, year 1992-93, years, 1992-93Rs, 1991-92Rs, eight days, eight days, eight days, four days, every year, other years, year 1991-92, this year, 1(viii, 1990-91, 13,87,808, '31, '32, the year, year 1992-93, year 1992-93, this year, this year, earlier and later years, year 1989-90, 1991-92, earlier and subsequent years, the year, earlier years, year 1992-93, this year, year 1992-93, year 1992-93, year 1990-91, the previous year, year 1992-93, the assessment year 1992-93.Your, year 1992-93, 1989-90, 29-101989, 29-10-1989, year 1992-93, 29-10-1989, this year, year 1992-93, this year, year 1992-93, this year, 38, this year, 1991-92, preceding year, the year, '44, year 1992-93, this year, year 1992-93, 1993-94, 1994-95, year 1992-93, year 1991-92, 1996-97, 6156, 4,54,528, years 1990-91 and 1992-93, preceding year, year

ORDINAL: first, first, first, first, first, first, first, first, Second, third, Second

ORG: withdrawals30,000(vi, Bhagat Paper & Board Mill, Valsad, Amarchand Meghaji, Punjab National Bank, 32,53,728, Kalyan Jewellers, Kalyan Jewellers, Opera House, the Commissioner (Appeals, Bhagat Paper, the Commissioner (Appeals, Commissioner (Appeals, GP, Bhagat Paper, mill board, Valsad, GP, GP, GP, GP, The Commissioner (Appeals, GP, GP, Amarchand Meghji of Rs, M/s. Amarchand Meghji, Commissioner (Appeals, Punjab National Bank, Punjab National bank of Rs, the Commissioner (Appeals, The Commissioner (Appeals, Kalyan Jewellers, jewellery, Kalyan Jewellers, M/s. Kalyan Jewellers, The Commissioner (Appeals, GP, CIT, CIT, ITR, GP, Reliance, Commissioner (Appeals, the Commissioner (Appeals, GP, GP, GP, GP, GP, GP, GP, GP, International Forest Co., CIT, Pandit Bros., CIT, GP, the Punjab National Bank, the Commissioner (Appeals, the Commissioner (Appeals, justice.19, Departmental Representative, M/s. Kalyan Jewellers, Kalyan Jewellers, M/s. Kalyan Jewellers, the Commissioner (Appeals, the Commissioner (Appeals, GP, GP, The Commissioner (Appeals, GP, GP, GP, GP, International Forest Co., Pandit Bros., GP, GP, Punjab National, The Commissioner (Appeals, Punjab National, ParticularsAmount, Bhagat Paper & Board Mill, Commissioner (Appeals, Revised, the Commissioner (Appeals, Valsad, Bombay Branch, The Bombay Branch, GP, GP, Valsad, Commissioner (Appeals, GP, GP, Bombay Branch, GP, Valsad, GP, Valsad, Bombay Branch, the Commissioner (Appeals, GP, mill-board, GP, Learned Departmental Representative, GP, Valsad, Valsad, GP, GP, GP, Shri R.C., Commissioner (Appeals, The Commissioner (Appeals, Kalyan Jewellers, Kalyan Jewellers, the Commissioner (Appeals, The Commissioner (Appeals, the Commissioner (Appeals, Reliance, S.P. Goyal v. Dy, CIT .(ii, Reliance, CIT, CIT, Kalyan Jewellers, Reliance, ClT, CIT, Departmental Representative, Bhagat Paper, The Commissioner (Appeals, the Commissioner (Appeals, M/s. Kalyan Jewellers, GP, Asst, GP, GP, The Commissioner (Appeals, GP, GP, GP, The Commissioner (Appeals, GP, the Commissioner (Appeals, nature.51, the Anti Corruption Bureau, the Commissioner (Appeals, Learned Departmental Representative

PERSON: Worli Branch7,28,5002, 34,21,765, R.C. Motta, Chheda, Board Mill, Board Mill, Asst, Asst, authorities.8, nature.10, R.C. Motta, Shri Chhedda, Jawanmal Gemaji Gandhi, Tyaryamal Balchand, Nos, Asst, R.C. Motta, Kalyan Jewellers, Kalyan Jewellers, Nos, Asst, addition.33, Asst, Asst, Ground 1-A of the assessee is, Shri Narendra Chhedda, Kalyan Jewellers, 34,21,765, Kalyan Jewellers, Kalyan Jewellers, 34,21,765, Jawanmal Gemaji Gandhi, Tyaryamal Balchand, Kalyan Jewellers, Board Mill, Asst, Asst, Asst

GPE: Kalyan Jewellers, assessee, assessee, Mumbai, assessee, assessee, assessee, assessee, assessee, assessee, Bombay, assessee, Bombay, Bombay, Bombay, Bombay, G.P.1989, Bombay, allowed.36, assessee, assessee, S.Y., Assessee, Dayabhai, assessee, dismissed.41, assessee, assessee, assessee, assessee, assessee

QUANTITY: 8,001 grams, 8,557 grams, 20,005 grams, 16,558 grams, about 200 tons, 400 per ton, 20,005 grams, about 200 tons, 400 per ton

MONEY: 2.36 per cent, 14.5 per cent, 17.2 per cent, 1.40 per cent, 15 per cent, 15 per cent, 16 per cent, 17 per cent, 13.67 per cent, 13.67 per cent, 14 per cent, 12 per cent

NORP: additions.17, deleted.46

TIME: 1(iv