Bhagwat Prasad Poddar Vs. Commissioner of Income-tax and ors.

Decided On : Apr-02-2003

Court : Allahabad

LAW: Section 144A, Section 158BD, Section 158BC, Section 158BC.2, The Voluntary Disclosure of Income Scheme, Section 64, Section 65, Section 64(1, Section 142, Section 64, Section 65, Section 68(2, Section 65, Section 158BD, Section 144A, Section 132, the Voluntary Disclosure of Income Scheme, Section 132(1, the Voluntary Disclosure of Income Scheme, Section 132(1, Section 133A, Section 158BC, Section 158BD, the Voluntary Disclosure Scheme, Section 158BD, Section 132(1, Section 132, Section 133A, Section 64, Section 68(2, Section 68, Section 142(1, Section 132, Section 64, Section 90, Section 91, Section 143 of the Act, Section 90, the Voluntary Disclosure of Income Scheme 1997, Section 68(2, the Voluntary Disclosure of Income Scheme, Section 158BD

PERSON: M. Katju, Karol Bagh, Meerut, Meerut, Meerut, Meerut, Balbir Singh Chhabra, Amarjeet Singh Lamba, Amarjeet Singh Lamba, Amarjeet Singh Lamba, Amarjeet Singh Lamba, Meerut, Meerut, Scheme, Meerut

CARDINAL: 1, 10, 12, 2, 1, 148, 133A, 6, 8, 8,50,000, 2,55,000, 6,15,000, 11, 6,10,000, 5,000, 2,55,000, 13, 2, 6,10,000, 2,55,000, 5, 6, 7, 3, 3, 8, 3, 9, 10, 11, 3, 12, 25, 26, 4, one, 6,10,000, 8, 9, 133(1, 13, 14, 18, 8,65,000, 19, 2, 1, 12, 132A, 22, 148, 133A, 27, 2002, 258, 627, 634, 2, 1, 2002]258ITR437(SC, 1998]231ITR24(SC, 1982]135ITR689(Bom, 1.18

DATE: October 29, 2001, 1961, December 12, 2001, the last 20, 1997, year, 132A, October 17, 1997, October 17, 1997, October 18, 1997, November 7, 1997, October 20, 1997, October 17, 1997, January 19, 1998, October 17, 1997, January 20, 1998, December 10, 1999, December 3, 1999, January 31, 2000, February 2, 2001, October 25, 2001, October 29, 2001, 158BC, November 26, 2001, December 12, 2001, December 12, 2001, questioned.10, October 17, 1997, 10-15 days ago, October 18, 1997, October 17, 1997, February 3, 1999, December 10, 1999, 16 days, January 31, 2000, December 18, 2001, December 31, 2001, December 12, 2001, 1997, '16, 1975, 1997, October 29, 2001, December 12, 2001, two months

ORG: the Additional Commissioner of Income-tax, VDIS, Sections 132, the Hotel B. Continental, him.6, Certificate, Scheme, the Additional Commissioner of Income, the Commissioner of Income-tax under Section 68(2, Scheme, Department, Uttar Pradesh, Pradeep Gaur, Amarjeet Singh Lamba, Sections 132(1, Balbir Singh Chhabra/Hotel B. Continental, Assessing, Department, Killick Nixon Ltd., CIT, the Supreme Court, the Kar Vivad Samadhan Scheme, the Kar Vivad Samadhan Scheme, the Supreme Court, CIT, Shaily Engineering Plastics Ltd., All India Federation of Tax Practitioners v. Union of India, the Supreme Court, Dhanji v. Union of India, the Bombay High Court, the Supreme Court, the Bombay High Court

MONEY: 30 per cent, 12 per cent

GPE: Delhi, New Delhi, Delhi, Delhi, Laherchand

WORK_OF_ART: Scheme, Scheme

PRODUCT: Sections 158BD

TIME: about 10.30 a.m.