C.D. Singh Vs. Ito

Decided On : Apr-16-2000

Court : Allahabad

LAW: the Income Tax Act, section 147, section 147, section 147, section 147, section 148(2, section 147, section 147, the Investigation Wing :1, section 148.Sd/-Income, section 147, section 147, the Divisional Bench, section 148(2, section 40A(3, section 40A(3, section 147, section 147, section 147, section 147, section 147, section 282, section 147, section 144, section 147, section 147, section 147, section 148(2, section 147, section 147 of the Act, section 148(2, section 147 of the Act

ORG: BenchIn, the Commissioner (Appeals, M/s Ram Dihal & Sons, HUF, Commissioner (Appeals, the Income Tax Officer, ITO, Ganga Saran & Sons, ITO, Departmental Representative, the Commissioner (Appeals, Departmental Representative, Departmental Representative, Bench, Bench, Asstt, Allahabad, CIT, Allahabad, Allahabad, Income Tax Officer, Asstt, Allahabad, Bench, DIT(Inv.)/Ahd/1995-96.1131, Allahabad, Asstt, Asstt, Asstt, Allahabad, Asstt, Allahabad, Asstt, DIT, M/s Guru Nanak Service Station, M/s R.K Traders, M/s Ram Dihal & Sons, Asstt, CIT, Departmental Representative, ITO, Midland Fruit & Vegetable Products, CIT, ITO, P) Ltd., ITO, U.P., ADI, Allahabad, House, Income Tax Officer, Guru Nanak Service Station, M/s R.K. Traders, M/s Dihal & Sons, DIT, Investigation, Allahabad, Asstt, Asstt, AllahabadSir, Sri Chandra Dhari Singh, Allahabad Bank, Allenganj, Allahabad, Allahabad Bank, Allahabad, Allahabad Bank, New Bank of India, Bajirao Katra, Karakat Distt, the Tubwell Construction Division, Irrigation Department, the Executive Engineer, Irrigation Department, U.P., M/s Ram Dihal & Sons Hindu, M/s Guru Nanak Service, M/s R.K. Traders, M/s Ram Dihal & Sons, Allahabad, Patrahia Colony, Sri Chandra Dhari Singh, Patrahia Colony, Sri Chandra Dhari Singh, Shri Chandra Dhari Singh, Sri Chandra Dhari Singh, Bank of India, Bajirao Katra, Sri C.D. Singh, M/s Ram Dihal & Sons, Sri Sanjai Singh, IOC, M/s Guru Nanak Service Station, M/s Guru Nanak Service Station, M/s Guru Nanak Service Station, M/s Guru Nanak Service Station, M/s Guru Nanak Service Station, IOC, M/s Guru Nanak Service, M/s R.K. Traders, House, Allahabad, Ram Dihal & Sons, HUF, Ram Dihal & Sons, M/s Ram Dihal & Sons, Allahabad, Allahabad, CIT, Allahabad, Allahabad, Shri Chandra Dhari Singh, Guru Nanak Service Station and M/s R.K. Traders, CIT, Varanasi, M/s Ram Dehal & Sons, HUF, Allahabad.dt, Allahabad, T.E.P., Allahabad, Income Tax Officer, the Executive Engineer, Laghudal Nahar Khand, M/s Guru Nanak Service Station, Allahabad, Asstt, Allahabad, CIT, Allahabad Range, Allahabad, Smt, the Commissioner (Appeals, the Commissioner (Appeals, Associated Hotels for Rs, Associated Hotel, the Calcutta High Court, Appellate, the Supreme Court, Central Board, the Hon'ble Supreme Court, the High Court, ITO, Lakhmanj Mewal Dass, D.K.N., the High Court, the Hon'ble Supreme Court, the High Court, Income Tax, Ganga Saran & Sons, the High Court, the Hon'ble Supreme Court, the Apex Court, Hon'ble High Court, Departmental Representative(i, ITO, Hon'ble Supreme Court, Midland Fruit & Vegetable Products, CIT, M/s Topan Das Gopal Das, Topan Das Gopal Das, Faquir Chand Lakshman Das, M/s Om Prakash & Co., inter alia, ITO, Coal Co., P) Ltd., The Hon'ble Supreme Court, P) Ltd., ITO, grounds:(a, Income Tax, Tribunal, Tribunal, Income Tax Officer's, the Income Tax Officer, the Income Tax Officer, Allahabad, ADI, ADI, Shri Chandra Dhari Singh, M/s Ram Dihal & Sons, Shri Chandra Dhari Singh, Allahabad, Allahabad, the Commissioner (Appeals

CARDINAL: four, 1.2Because, 2 to 12, 13, 1, 31-3-1998, 1971]82ITR147(SC, 1976]103ITR437(SC, 1981]130ITR1(SC, 1992]195ITR247(All, two, 16, 16, 16, 14, 15-3-2001.9.1, 16, 14, 3, two, 16, 3, 1991]188ITR247(SC, 1994]208ITR266(Delhi, 1996]217ITR597(SC, 28C/8A, three, 14, 14-12-1995To, 28C/8A, 28, 22, 2,120, 4, 40,000, 8, 39,900, 29, 13-6-1991, 3,65,035.85, 52,438, 54,155, 4, 10-8-1972, 1,13,510, 13-6-1991, 29, 13-6-1991, 1,13,000, 19,000, 16, 4, three, four, 1, 1-4-1994, 27-6-1995, 1-4-1994, two, 20-12-1995, two, 12.3, 16, 28, 1, 5-3-1998, 3, 10, 10, 2 to 8, 9, two, 147, 148, about a dozen, 22,00,000, two, 10,494, 8-3-1967, one, 36,000, 10,000, 95,000, 90,000, 2,10,000, two, 147, 148, four, 148, 15.1, 15.2, 14.2, 16, 14.2, 15.1, 15.2, 148, 16, 15.2, 16, 3-3-1999, 5, four

GPE: assessee, Jaunpur, assessee, Allahabad, Ward-1, Mirzapur, Ward-2, Assessee, Village, Tehsil, Govt, Allahpur, Allahabad, Ward-1, Mirzapur, Jaunpur, Singh, Allahpur, Allahpur, Allahabad, Baroda, Allahpur, Allahabad, Alopibagh, Mirzapur, Allahpur, Allahabad, Singh, Mirzapur, Jaunpur, Mirzapur, Mirzapur, Mirzapur, Baroda, Tiliharganj, Mirzapur, Baroda, Allahpur, Mirzapur, Allahpur, Allahabad, Mirzapur, Jaunpur, Sri C.D.Singh, Singh, Jaunpur, Benami, Jaunpur, Jaunpur, Singh, Allahpur, Allahabad, Mirzapur, Mirzapur, Chandra, Mirzapur, Allahabad, Mirzapur, Allahabad, Sarvodyanagar, Allahpur, Allahabad, Ward-1, Mirzapur, assessee, N.M., B.S., M.K., Delhi, India, assessee, Jaunpur, initio.16, case.19

NORP: Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hon'ble, Hon'ble, Hindu

DATE: 1961, four years, all four assessment years, December, 1996, 20-12-1995, 20-12-1995, years, years, 1995, 2285, 2140, 1992, 1991-92Rs, 2,47,890)F.Yr., 1992-93Rs, 1993-94Rs, 100)F.Yr., 1994-95Rs, 1995-96Rs, Year 1993-94, daily, the period between March, 1992, April, 1994, Station).II, 63-6999, years, Mohan Tiwari)Asstt, 1995-96, December, 1996, year 1992-93, years 1993-94, 1994-95, 1995-96, all these, four years, 16-1-1997, the assessment year 1996-97, year 1996-97, 1944, 1949, year 1945-46, years 1942-43, 1943-44, 1944-45, 1945-46, year 1958-59, four years, the assessment year 1958-59, March, 1947, March, 1947, years 1964-65, 1965-66, year 1964-65, years, year 1981-82, years 1980-81, 1981-82, a particular year, that year, a particular year, December, 1996, years, 20-12-1995, 16-1-1997, years 1992-93 to 1995-96

PERSON: Nos, Sheonath Singh, K. M. Bansal v. CIT, S.K. Garg, DIT(Inv, DIT(Inv, Addl, DIT(Inv, Addl, DIT(Inv, DIT(Inv, S.K. Garg, DIT(Inv, DIT(Inv, DIT(Inv, Addl, Addl, Shri S.K. Garg, Addl, DIT(Inv, Addl, DIT(Inv, Addl, Addl, Addl, Biju Patnaik, and(iv, Drill Rock Engg, Beerampur, Kerakat, Jaunpur, Shri Chandra Dhari Singh, C.D. Singh, Sarvodya Nagar, Addl, DIT(Inv, Circle, Jaunpur, Addl, DIT(Inv, Sarvodya Nagar, Sarvodya Nagar, Sri Chandra Dhari Singh, Lodikalan Mirzapur, Sarvodya Nagar, Smt, Usha Singh, Jaunpur, Sri Sanjai, Sri Chandra Dhari Singh, Sri Chandra Dhari Singh, Benami, Bhujwa Chowk, Sri Chandra Dhari Singh, Sri Chandra Dhan Singh, Sri Chandra Bhushan Singh, Sri Chandra Dhari Singh, Alopi Bagh, Sri Shree Prakash Singh, Sri Ram Dihal Singh, Sarvodya Nagar, Sri Shree Prakash, Chandra Dhari Singh, Sri Chandra Dhari Singh, Sri Singh, Sri Sanjai Singh, FDR, MZP.Sri C.D. Singh, Shri Shree Prakash Singh, Sri Sanjai Singh, Sri Sanjai Singh, Sri Sanjai Singh, Vehicles(i, Shri Chandra Dhari Singh, Sri Chandra Dhari Singh, Karkat, Addl, V. Petrol Pump, Sri C.D. Singh, Sri C.D. Singh, Rohit Singh, Sri C.D. Singh's, Birampur, DIT(Inv, Addl, Addl, Addl, Addl, DIT(Inv, Sri Vineet Sahai, Addl, CITAllahabad Range, Sarvodya Nagar, Addl, Addl, Sri Chandra Dhari Singh, Bhujwa Chowk, Addl, DIT(Inv, DIT(Inv, Chandra Dhari Singh, DIT(Inv, Addl, DIT(Inv, Addl, Sarvodya Nagar Allahpur, Usha Singh, Sri Chandra Dhari Singh, Asst, para Nos, Sheonath Singh, Oberois, Oberois, M.K., Salary, K.M. Bansal v. CIT, Biju Patnaik, Drill Rock Engg, Addl, Addl, Addl, Nos, Addl

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

PRODUCT: F, a Maruti Car No, Shri Shree Prakash Singh, Maruti Car No

MONEY: 28-C/8A, 28-C/8A, 28-C/8A, 28-C/8A

FAC: Sri Chandra Dhari Singh, Sri Chandra Dhari Singh, Sri Chandra Dhari Singh, Sri C.D. Singh, Sri Sanjai, Sri C.D. Singh, Sri Sanjia Singh, Sri C.D. Singh, Sri C.D. Singh, Sri Chandra Dhari Singh, Shri Chandra Dhari Singh, Sri Chandra Dhari Singh, Sri Chandra Dhari Singh

TIME: 9-9-1995, 9-9-1995, 16-1-1997