Sesa Goa Ltd. Vs. Joint Commissioner of Income-tax and ors.

Decided On : May-06-2004

Court : Mumbai

LAW: Section 148, Chapter VI-A of the Act, Section 80HHC of the Act, Section 44AB, Section 80HHC of the Act, Section 143(1)(a, Section 80HHC of the Act to Rs, Section 148, Section 148(2, Section 148(2, Section 148(2, Section 142 of the Act, Section 151 of the Act, Section 148, Section 148(2, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 148, Section 143(3, Section 80HHC, Section 80HHC of the Act, Section 80HHC of the Act, Section 80HHC of the Act, Section 143(3, Section 80HHC, Section 143(3, Section 147, Section 147, Section 143(3, Section 143, Section 139, Section 142 or Section 148, Section 147, Section 139.(2, Section 148, Explanation 2 to Section 147, Section 151.(3, Section 163, Section 147 of the Act, Section 147, Section 139, Section 142(1, Section 148, Section 147, Section 147 of the Act, Section 147, Section 139, Section 142(1, Section 147, Section 148, Section 147, Section 147, Section 149 of the Act, Section 80HHC of the Act, Section 147 of the Act, Section 147, Section 148, Section 147, Section 147, Section 147, Section 147, Section 148, Section 149 of the Act, Section 148, Section 147, Section 147, Section 148, Section 147, Section 147, Section 148, Section 148, Section 151 of the Act, Section 149 of the Act, Section 149 of the Act, Section 147, Section 147, Section 139, Section 142, Section 147, Section 149 of the Act, Section 149, Section 149 of the Act, Section 147, Section 147 of the Act, Section 80HHC of the Act, Section 80HHC, the Division Bench, Section 80HHC of the Act, Section 80HHC of the Act, Section 144AB, Section 143(3, Section 80HHC of the Act, Section 80HHC, Section 80HHC, Section 80HHC, Section 80HHC, Section 34, Section 147, Section 147 of the Act, the Division Bench, Section 148, Section 148, Article 226, Section 148(2, Section 142, Section 147

PERSON: D.G. Karnik, J.1, M.N. Murthy Naik, K.K. Doshi, Kantilal Chhotalal, Soli Dastur, Dastur, K.K. Doshi, Kantilal Chhotalal, K.K. Doshi, Kantilal Chhotalal, K.K. Doshi, Kantilal Chhotalal, Dastur, K.K. Doshi, Kantilal Chhotalal, under:147, namely:(a, Shri Revonkar, Nos, K.K. Doshi, K.K. Doshi, K.K. Doshi, K.K. Doshi, Counsel, K.K. Doshi, Shri Dastur, Shri Dastur, Rajiv Sinha, Dastur, Revonkar, Revonkar, Tarun Seem, N.N. Murthy Naik, K.K. Doshi

DATE: May 6, 2004, May 31, 2001, 1961, the assessment year 1991-92.3, the assessment year 1963-64, the assessment year 1991-92 ending March 31, 1991, December 31, 1991, March 22, 1994, January 8, 1996, May, 2001, May 31, 2001, June 1, 2001, year 1991-92, June 28, 2001, July 24, 2001, May 31, 2001, February 17, 2004, February 17, 2004, the year, 1,83,83,986, May 31, 2001, March 22, 1994, March 22, 1994, four years, four years, four years, four years, four years, the assessment year, year, four years, the previous year, or(iii, the previous year, year, four years, year, four years, more than six years, that year, a period of, two years, four years, four years, year, the any assessment year, four years, year, four years, four years, year, a period of, 10 years, four years, four years, four years, four years, 7 or 10 years, seven years or, ten years, seven or ten years, year, March 22, 1994, 1922, four years, April 1, 1989, April 1, 1989, four years, 2003, 2003, June 28, 2001, July 24, 2001, as early as August 31, 2001, February 17, 2004, October 16, 2001, two and a half years, four years, year 1991-92 ending March 31, 1991, May 31, 2001, June 1, 2001, the expiry of 10 years

ORG: Clauses, notice.4, The Bombay High Court, CIT, CIT, the Bombay High Court, paragraphs).5, the Bombay High Court, CIT, CIT, a High Court, the Supreme Court, Assessing, the Bombay High Court, CIT, CIT, Court, CIT, CIT, Court, CIT, Bangalore Clothing Co., Alfa Laval India Ltd., CIT, Bangalore Clothing Co., Alfa Laval India Ltd., Sections 148, computed.148, Assessing, Assessing, the Supreme Court, ITO, Joint, the Supreme Court, ITO, CIT, Court, Court, CIT, Court, CIT, the Division Bench, Court, CIT, 8,25,24,247, Assessing, the Division Bench, Court, CIT, ITO, the Gujarat High Court, Meghdoot Laminart P. Ltd., the Calcutta High Court, Mercury, CIT, Tenner India Ltd., CIT, the Calcutta High Court, Indra Co. Ltd., ITO, the Gujarat High Court, Arvind Mills Ltd., CIT, CIT, Gujarat Ginning, Mfg. Co. Ltd., the Calcutta High Court, CIT, Simplex Concrete Piles, the Calcutta High Court, the Calcutta High Court, Simplex Concrete Piles, GKN Driveshafts India Ltd., ITO, Assessing, notice.15, the Supreme Court, GKN Driveshafts India Ltd.'s, Caprihans India Ltd., CIT, Ajanta Pharma Ltd., Asst, CIT, Assessing, Court, Court, CIT, Clauses

CARDINAL: 1, 4, 1, 1, 1, 1, 1, 1, 1, 1, 1, 2000]245ITR849(Bom, 2000]246ITR439(Bom, 13,78,53,269, 2,76,476, 1,38,238, 1, 1, four, 1, 3, 1, 1, 2000]245ITR849(Bom, 2000]246ITR439(Bom, 2000]245ITR849(Bom, 2000]246ITR439(Bom, 2000]245ITR849(Bom, 2000]246ITR439(Bom, 1., two, 2003]260ITR371(Bom, 2004]266ITR418(Bom, 147, 148, 149, 2000]245ITR849(Bom, 2000]246ITR439(Bom, two, 2003]260ITR371(Bom, 2004]266ITR418(Bom, 147, 148, 149, 153, 3, 1, one, 1, 1976]103ITR437(SC, 148, 2, 1, 2, 1, 2, 148, 50,000, 1,00,000, 1976]103ITR437(SC, 2 and 3, 2000]245ITR849(Bom, 2000]245ITR849(Bom, 2, 3, 2000]245ITR849(Bom, 2000]245ITR849(Bom, four, 2000]245ITR849(Bom, 1976]103ITR437(SC, 1999]238ITR918(Guj, 2002]258ITR533(Cal, 2000]241ITR672(Mad, 1971]80ITR559(Cal, 2000, 242, 173, 1994]205ITR40(Guj, 2003]262ITR605(Cal, 2003]262ITR605(Cal, 2003]262ITR605(Cal, 259, 19, 259, two, 2004]266ITR566(Bom, 2004]267ITR200(Bom, 1, more than two and a half years, 2000]245ITR849(Bom

MONEY: 30 per cent, 50 per cent

GPE: exist:(i, Counsel, India

ORDINAL: first, first

NORP: Indian

PRODUCT: Travels Ltd., assessment.16

FAC: Simplex Concrete Piles