Peerless General Finance and Investment Co. Ltd. and anr. Vs. Assessing Officer and ors.

Decided On : Nov-09-2000

Court : Allahabad

LAW: Section 131(3, the Indian Companies Act, Section 131, Section 133A of the Act, Section 192, Section 194C, Section 206, Section 192, Section 44AB, Section 192, Section 200 of the Act, Section 206, Section 206, Section 131 of the Act, Section 194A of the Act, Section 131 of the Act, Section 131 of the Act, Section 131(3, Section 131 of the Act, Section 131(3, Section 131 of the Act, Section 131 of the Act, Section 131 of the Act, Section 131 of the Act, Section 131(3, Section 133A, Article 19(l)(g, Article 14 of the Constitution, Section 120(2, Section 194A, Section 194A, Section 131, Section 131(3, Section 194A of the Act, Section 201, Section 133A, the Code of Civil Procedure, Section 133A(1, Section 131(1, Section 2(7A, Section 120, Section 2(7A, Section 120(1, Section 206, Chapter XVII-B, Section 139(1, Section 206, Section 139(1, Section 120, Section 206, Section 206, Section 131(1, Section 131(1, Section 201, Section 194A, Section 194A, Section 192, Section 201, Section 131(1, Section 131(1, Chapter XVII, Section 194A, Section 120, Section 120, Chapter XVII-B, Chapter XVII-B, Chapter XVII-B, Section 2(7A, Section 131

PERSON: M. Katju, Debi Prosad Pal, Kanpur, Kanpur, Assessing Officer, Kanpur, Calcutta, Kanpur, Kanpur, Nos, levy penalty, F.8, Kanpur, C. A. 1, C. A. 2, Kanpur, Sri Chandra Prakash, Subhash Chandra, Sri M. P. Agarwal, Kanpur, Subject, Debi Prosad Pal, Debi Prosad Pal, C. A. 1, Kanpur, Kanpur, Debi Prosad Pal, Kanpur, C. A. 1, Kanpur, Mahaliram Ramjidas, Debi Prosad Pal

ORG: Sri Bharatji Agarwal, the Central Government, Calcutta, Calcutta, Calcutta, Calcutta, Assessing, Peerless Bhawan, Calcutta, Calcutta, TDS, I., TDS, Calcutta, Calcutta, Sections 201, TDS, Assessing, TDS, TDS, TDS, TDS, TDS, Sections 201, Sections 201, TDS, Kanpur the, Assessing, TDS, Assessing, Board, Assessing, Assessing, Sri Bharatji Agarwal, Department, Board, TDS, Sri Bharatji Agarwal, Sections 190, Assessing, TDS, Calcutta, TDS, TDS, TDS, the Calcutta High Court, Asahi Glass Co., ITO, Board, Assessing, Assessing, TDS, Calcutta, Calcutta, TDS, TDS, Assessing, Calcutta, Calcutta, CIT, CIT, National Taj Traders, TDS, Calcutta, Calcutta

PRODUCT: Department.2, Calcutta, Calcutta, Sections 201, Sections 201, Calcutta, Calcutta, Calcutta, Calcutta

DATE: October 23, 1998, November 6, 1998, November 25, 1998, December 2, 1998, the financial years 1995-96, 1996-97,, October 30, 1998, November 17, 1998, 1998-99, the assessment year 1996-97, year 1994-95, years, annual year 1995-96, October 23, 1998, October 30, 1998, 3, Esplanade East, October 30, 1998, about November 17, 1998, November 6, 1998, the financial years 1995-96, 1996-97,, 1997-98, 1998-99, November 6, 1998, November 23, 1998, November 6, 1998, November 17, 1998, November 17, 1998, November 17, 1998, the financial years ended March 31, 1996, March 31, 1997, the financial years ended on March 31, 1998, March 31, 1999, any financial year, November 25, 1998, years, December 1, 1998, December 1, 1998, December 2, 1998, December 10, 1998, 15 days, September 29, 1995, 24, annual, 24, month, September 29, 1995, 15 days, 1908, fifteen days, '16, 37A, annual, annual, September 29, 1995, September 29, 1995, September 29, 1995, September 29, 1995, September 29, 1995, annual, September 29, 1995, 37A, Rule 36A, September 29, 1995, 1980

CARDINAL: four, four, four, 1, 2, 4, 1, one, 24, 21(3, 5, 3CD, 7, 8, 24, 9, 1, 1, 10, about 10 to 12, 1 to 4, two, one, 1, 1, 13, 1, 1, 14, 1, 1, 143(2, four, 1, 1, 1, 17, 1, four, four, 1, 1, 19, 27, 1, 28, 29, 30, 1, 32, 4, 1, 1, 5, 26C, 6, 201(1A, 201(1A, 1, 7, 11, 3CD, 8, 26C, 1.12, 9, 201(1A, 10, 13, 14, 1, 1, 16, 22, two, one, 201(1A, 201(1A, 24, 24, 28, 30, 1, 5, 13, 1, 1A, 14, 15, 1, 2, 4, 1, 1, 2, 1, 1, 1, 9, 1, 1, 1, 1, 1, 1, 1, 206, 1, 1, 1, 1996]222ITR534(Cal, 36A, 1, 1, 1, 1, 1, 1, 1, 1, 1940, 8, 442, 121, 535, 1, 1, 1

GPE: India, India, States, TDS Ward-III(9, Kanpur, West Bengal-III, West Bengal, TDS Ward-Ill, Kanpur, Kanpur, B.7, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur, Kanpur

NORP: D.

ORDINAL: seventh

WORK_OF_ART: 'The Assessing Officer, Rule 36A. Hence