Commissioner of Wealth-tax Vs. Narendra Kumar Gupta and ors.

Decided On : Aug-27-2004

Court : Allahabad

LAW: Section 27(1, Section 7(2)(a, the Rule 9B, Section 7(2, Rule 9B, Section 2(e, Section 2(e, Section 2(e, Section 2(e, Section 2(m, Section 2(e, Rule 2C(d

CARDINAL: 1, 2004.The, 2, three, 4, three, three, four, 1964]53ITR122(SC, 24, 8, 8, 1964]53ITR122(SC, 1964]53ITR122(SC, 2, 1980]122ITR21(SC, 231, 501.8, 8, three, 1970]76ITR471(SC, 1964]53ITR122(SC, 1980]122ITR21(SC, 231, 501, 1982]134ITR640(AP

DATE: August 27, 1957, year 1975-76, March 31, 1975, April, 19745, ten years, 1998, 1998

ORG: Appellate Tribunal, Tribunal, Tribunal, Smt, M/s. Film Angels, Uttar Pradesh, Date of release1, CIT, A. Krishnaswami Mudaliar, Appellate, Tribunal, Tribunal, Tribunal, A. Krishnaswami Mudaliar, Tribunal, CIT, A. Krishnaswami Mudaliar, CED, ITR, the Central Board of Direct Taxes, Tribunal, A. Krishnaswami Mudaliar, the Central Board of Direct Taxes, Tribunal, U. C. Mehatab, State, The Andhra Pradesh High Court, CWT

GPE: New Delhi, Delhi, assessee

PERSON: Narendra Kumar Gupta, Prem Kumar Gupta, Krishna Kumari, Kab Kyon Aur, Chhoti Bahan 16-7-19724, Kahani Kismet Ki, Sri Shambhu Chopra, Sri P. K. Jain, Khorshed Shapoor Chenai, Asst, CWT v. U. C. Mehatab, Sri P. K. Jain, Ahmed G. H. Ariff, CWT, Rule 2C, Khorshed Shapoor Chenai, Order, Pachigolla Narasimha Rao

PRODUCT: Rule 2C of the Rules, Rule 2C of the Wealth-tax Rules, Rule 9B, Rule 2C of the Rules

NORP: and3

LOC: Act.12

MONEY: 100 per cent