U.P. Forest Corporation Vs. Itat

Decided On : May-23-2003

Court : Allahabad

LAW: the Income Tax Act, section 11(1, the Income Tax Act.4, section 143(3)/148, section 11(1)(a, section 11(1)(a, section 11(1)(a, section 11(1)(a, section 11(1)(a, section 11(1)(a, section 11, the Income Tax Act, section 254, section 260A, section 260A, the Income Tax Act, the Income Tax Act, section 11, article 226 of the Constitution, section 10(20, the Income Tax Act, section 11, section 143(3)/148, section 11, section 143(3)/148, section 260A, section 260A, article 226 of the Constitution, the Income Tax Act, section 254(1, section 254(1, section 256, section 256, section 260A, the Income Tax Act, section 256, section 256, section 260A, article 226 of the Constitution of India, section 256, the Income Tax Act, section 256, the Income Tax Act, section 23, section 24, article 226 of the Constitution (p. 607)24, article 226 of the Constitution, Article 226, article 226 of the Constitution, section 256, the Income Tax Act, article 226 of the Constitution instead, section 256, the Income Tax Act, section 256, the Income Tax Act, article 226 of the Constitution of India, section 35H, article 226 of the Constitution, A Constitution Bench, the Motor Vehicles Act, The Constitution Bench, section 20, Constitution, Constitution, Constitution, A Constitution Bench, article 226 of the Constitution, article 226 of the Constitution unless, another Constitution Bench, article 226, Another Constitution Bench, Constitution, article 226, article 226 of the Constitution, Constitutional, article 226 of the Constitution of India:(I, article 226 of the Constitution in granting relief, Constitution, article 145, article 226 of the Constitution, article 226, Order 47, Constitution, article 137 of the Constitution, article 137 of the Constitution and clause (c, article 145, the Civil Procedure Code, article 136 or article 32 of the Constitution and

PERSON: ORDERHeard Sri S.P. Gupta, Sri Tarun Agarwala, Sri Prakash Krishna, Misc, Misc, Misc, Nos, Nos, Misc, Nos, Pandey, Pandey, Arijit Pasayat, Foundry Works, Nos, Foundry Works', para 2, A.P. Sen, Jai Singh v. Union, A Subba Rao, G. Veerappa Pillai v. Raman & Raman Ltd., Ramendra Kishore Biswas, Shivgoda Anna Patil v. State, Ibrahim v. ITO, Mohammad Noor, Rawkes Ford, Whirlpool Corpn, Sheela Devi v., Jaspal Singh, O.C. Krishnan, Art, Sangram Singh, Mohammad Nooh's, N. T Veluswarni Thevar v. G. Rajan, Amalendu Das, S. T Muthusami v. K. Natarajan, Kurien E. Kalathil, S. Chellappan, Krishna Kant, L.L. Sudhakar Reddy v. State, Sadguru Janardan Swami, Sahakari Dugdha Utpadak, Pratap Singh v. State, Harbanslal Sahnia, Kumar Singh, Sugar Corpn, S.K. Sen, Chandrama Singh, Bal Krishna Agarwal, L.J. 454, Ambika Singh, Sugar Corpn, Whirlpool Corpn, Satya Ram Yadav v. Dy, Warehousing Corpn, Ali Abbas Albdi, Kuntesh Gupta v. Management, Sunil Kumar Pathak v. Chairman, Cotton Spg, Ludh Budh Singh, Cooper Engg, Mansoor Ali Khan, Krishna Kants, Sajjan Singh v. State, G.L. Gupta v., D.N. Mehta, Order XL, Chandra Kanta v., Habib, Chandra Kanta, Habib, Meera Bhania v. Smt, Nirmala Kurnari Choudhury, Aribam Pishak Sharma, Chinnappa Reddy, J., Shivdeo Singh v. State of, Mallikarjun Bhavanappa, K.C. Gupta, J., Meera Bhanja's, Devi v. Sumitri Devi, Lily Thomas v. Union, singh, Law, Lal Choudhury v. Sukhraj Rai, Common Law, Benches, Sarla Mudgal, Neki Ram AIR 1922, Moran Mar Bassellos Catholics, Athanasius, T. C. Basappa, Hari Vishnu Kamath v. Ahmad Ishaque, Pathak, Surat Borough

CARDINAL: 21-6-2000, 1, 28-4-1999, 5, 3-8-1989, 28-4-1999, 4424, 17, 2-3-1998, 31, 2, 13-12-1999, 28-4-1999, 16, 13, 11, 21-6-2000, two, two, 89.10, 205, 28, 3, 21-6-2000, 1, 4, 30, 6, 13-12-1999, 6, 8), 28-4-1999, 21-6-2000, 1, 14, 27, 13-12-1999, 28-4-1999, 26, 27, 13-12-1999, 27, 24, 28-4-1999, 5, 1991]188ITR398(All, 1999]240ITR579(Cal, 253, 131, one, One, 1, 136)There, 1-10-1998, 1-10-, 1-10-1998, 2000]245ITR272(SC, 1983]140ITR398(MP, 1-10-1998, 1-10-1998, 14, 6, 8, 63, 18-4-1999, 7, 13-12-1999, 28, 761, 7, four, 11, 4, 1971]82ITR50(SC, two, 53)A, 1997]228ITR463(SC, 135, 13, 28, 1999ECR296(SC, 1983]142ITR663(SC, 11, 3, 1985ECR4(SC, 3, 1983]142ITR663(SC, one, 332)As, 1998]230ITR945(SC, 533)Taking, 5, 14:'Before, 539)26, 13, 1977]2SCR137, two, 899)27, 84, 17, 18)28, 2002(142)ELT316(AP, 35, 35H, 2, 312, 1966]60ITR112(SC, 6, 336, 532, 105, 2993, 226, 227, 226, 227, 227, 1954]25ITR167(SC, 1955]2SCR1, 96)41, 1965]2SCR653, 1984]146ITR624(SC, 1988]2SCR759, 702)47, 1995)IILLJ728SC, 1, 48, 1999]2SCR323, 1790)49, 2002]2SCR1147, 1, 705, 2, 898, 1970]78ITR26(SC, 1, 699, 1, 2, 1987(32)ELT8(SC, 89, 76, 372, 1972)ILLJ180SC, 1975)IILLJ379SC, 8, 948, 1971]3SCR748, 760, 1971]2SCR11, 27, 1, 1, 3, 677)In, 1975]3SCR933, 1, 1979)4SCC389, 390, 3):'It, 2, 172)The, 1960]1SCR890, two, 1, one, two, 1, 170, 7, 1, 1964]5SCR174, 1, 47, 1, 1, 52, 55, 57, 1994)ILLJ851SC, 1, 117, 1, 1, two, two, 40, 47, 1995CriLJ2926, 1, 112, 526, 1955]1SCR250, 23, two, one, 137, 40, 47, 1, 21-6-2000

ORG: Income Tax Appellate Tribunal, Tribunal, Allahabad, the Commissioner (Appeals, Tribunal, Allahabad, the Commissioner (Appeals, the Commissioner (Appeals, Lucknow, the Commissioner (Appeals, Corporation, the High Court, the Supreme Court, the High Court, the Supreme Court, the High Court, the Commissioner (Appeals, The Appellate Authority, the Assessing Authority, Tribunal, the Commissioner (Appeals, the Supreme Court, the Supreme Court, the High Court, Act, the Assessing Authority, Tribunal, the Commissioner (Appeals, the Supreme Court, Tribunal, the Assessing Authority, Act.6, Tribunal, the Assessing Authority, the Commissioner (Appeals, the Assessing Authority, Tribunal, the Assessing Authority, the Commissioner (Appeals, the High Court, High Court, Tribunal, the Commissioner (Appeals, the Commissioner (Appeals, Tribunal, the Commissioner (Appeals, High Court, Tribunal, Tribunal, the Commissioner (Appeals, the High Court, the Commissioner (Appeals, the Commissioner (Appeals, Tribunal, the Supreme Court, CIT, U.P. Forest Corpn, SC, Tribunal, Tribunal, Tribunal, Tribunal, the High Court, the High Court, the Appellate Tribunal, the High Court, Tribunal, the Commissioner (Appeals, the High Court, the Commissioner (Appeals, the Commissioner (Appeals, Annexure-2)In, the Commissioner (Appeals, the Income Tax Appellate Tribunal, the Supreme Court, the High Court, the High Court, the Supreme Court, the Supreme Court, the High Court, the Supreme Court, Tribunal, Tribunal, the Commissioner (Appeals, the Income Tax Appellate Tribunal, Commissioner (Appeals, Tribunal, the High Court, Tribunal, the Commissioner (Appeals, The High Court, Tribunal, The High Court, Tribunal, Tribunal, Tribunal, the Commissioner (Appeals, the Tribunal (Annexure No, Corporation, the High Court, the High Court', Tribunal, Tribunal, Tribunal, the Commissioner (Appeals, Tribunal, Tribunal, Tribunal, the Commissioner (Appeals, Tribunal, Tribunal, High Court, Tribunal, the High Court, Tribunal, Tribunal, the Commissioner (Appeals, the High Court, Tribunal, the Commissioner (Appeals, Tribunal, Tribunal, Commissioner (Appeals, Commissioner (Appeals, the High Court, Laxmi Electronic Corpn., CIT, Allahabad High Court, Tribunal, Tribunal, the High Court, Tribunal, Tribunal, the High Court, the High Court, the Calcutta High Court, Shaw Wallace & Co. Ltd., The Calcutta High Court, Tribunal, Tribunal, the Delhi High Court, Karan & Co., ITR, Delhi High Court, Tribunal, the Allahabad High Court, Appellate Tribunal, the Appellate Tribunal, the Hon'ble Supreme Court, Karan & Co.'s, Tribunal, High Courts, Tribunal, the High Court, High Court, The Hon'ble Supreme Court, CIT, Durga Engg, the Madhya Pradesh High Court, Popular Engg, CIT, the Hon'ble Supreme Court, U.P. Forest Corpn, the Forest Corporation, the High Court, High Court, The Hon'ble Supreme Court, Hon'ble Allahabad, Hon'ble Allahabad, Allahabad High Court, the Hon'ble High Court, the High Court, Original, Tribunal, Tribunal, Allahabad High Court, Tribunal, Tribunal, Karam Chand Thapar & Bros., UPTC, High Court, the Judgment of the High Court Annexure No., Judgment, the Commissioner (Appeals, Tribunal, the Commissioner (Appeals, Commissioner (Appeals, Tribunal, the Commissioner (Appeals, Tribunal, the Commissioner (Appeals, the Hon'ble Supreme Court, The Supreme Court, CIT, the Delhi High Court, Karan & Co.s case, the Supreme Court, Durga Engg, Tribunal, the Supreme Court, the Supreme Court, the Supreme Court, Tribunal, Tribunal, the Allahabad High Court, Tribunal, Tribunal, the Commissioner (Appeals, Tribunal, the Allahabad High Court, Tribunal, the Commissioner (Appeals, Volkart Bros., the High Court, The Commissioner (Appeals, the Supreme Court, Chanan Singh & Sons, CCE, Tribunal, the Apex Court, follows:'The High Court, the High Court, Tribunal, the High Court, Titaghur Paper Mills Co. Ltd., the Supreme Court, Tribunal, the High Court, CCE, Dunlop India Ltd., Titaghur Paper Mills Co. Ltd., E.S. Venkateramiah, R.B. Misra, the Prescribed Authority, Tribunal, the High Court, the High Court, the Income Tax Appellate Tribunal, The Supreme Court, CIT, U.P. Forest Corpn, Allahabad, Tribunal, the Assessing Authority, the High Court, the Supreme Court, Tribunal, the Supreme Court, the Supreme Court, Union of India v. CL, Jain Woollen Mills 1996, ELT, the Supreme Court, Tribunal, the Andhra Pradesh High Court, Central Excise & Gold (Control, the Supreme Court, Dunlop, H.B. Gandhiv, Gopi Nath & Sons 1992 Suppl, the Supreme Court, the Supreme Court, K.S. Venkataraman & Co., the Privy Council Raleigh Investment Co. Ltd., Council AIR 1947, Titaghur Paper Mills Co. Ltd.'s, the Supreme Court, State, Tribunal, the Taxing Statute, the Privy Council, Raleigh Investment Co. Ltd.'s, the Supreme Court, New Water Works Co., London Express Newspapers Ltd., AC 368, Trinidad & Tobago, Gordon Grant & Co., State, Mask & Co., Registrar of Trade Marks, Tin Plate Co., India Ltd., State of Bihar : AIR1999SC74, the Supreme Court, the Hon'ble Supreme Court, Punjab National, the Supreme Court, Arts, Arts, the High Court, Supreme Court, K.S. Rashid & Sons v. Income-tax Investigation Commission, the High Courts, the High Court, the Supreme Court, the Supreme Court, Union of India, the High Court, The Supreme Court, the Supreme Court, Court, The Supreme Court, under:'...., the High Courts, the High Court, SC, the Supreme Court, the High Court, Tribunal, the Supreme Court, State of Madhya Pradesh, Municipal Board, the Supreme Court, the High Court, the Supreme Court, the High Court, Kerala State Electricity Board, the Supreme Court, Naidu, the Supreme Court, the High Court, the High Court, Rajasthan State Road Transport Corpn, Moingiri Maharaj, G.K.N. Driveshalts, ITO, State of Himachal Pradesh, the Supreme Court, the High Court, the High Court, AP, the Supreme Court, the High Court, State of Bihar v. Jain Plastics & Chemicals Ltd., the Supreme Court, the Supreme Court, the Supreme Court, Whirlpool, U.P. State, Hon'ble R.K. Agarwal, U.P. Cooperative Union, ITO, U.P., U.P. State, UP, Mills Co. Ltd., State, U.P., Delhi Cloth & General Mills Co., Works Ltd., P.P. Mundhe, Aligarh Muslim University, the High Court, the High Court, the Supreme Court, The Supreme Court, the Supreme Court, Parliament, XLVII, Supreme Court Rules, the Supreme Court, the Supreme Court, CPC, the High Court, Court, AIR 1963, the High Court, Supreme Court, Hegde, Surpeme, the Supreme Court, CPC, CPC, the High Court, the Supreme Court, the Supreme Court, CPC, Thungabhadra Industries Ltd., the Supreme Court, Supreme Court, CPC, CPC, CPC, the Supreme Court, Patel Narshi Thakershi v., S. Nagaraj v., the Privy Council, the House of Lords, the Privy Council, Rajunder Narain Rae v., MOO, The House of Lords, under:'It, the Supreme Court Rules, the Benches of, President v. Union of India, Bench, Chhajju Ram, SC, Chagle, Batuk, the Supreme Court Rules, Tribunal

DATE: the years 1979-80,1980-81, 1981-82, 1982-83, 1983-84, 1988-89, the assessment years, 1979-80, 1981-82, 1983-84, 1987-88, 1988-89, every assessment year, 1987, 1977-78, 1980-81, 1984-85, 1977-78, 1980-81, 1984-85, 28-4-1999, 30-7-1999, the assessment year 1990-91, 1004/2000, 1005/2000, 1008/2000, 1009/2000, the assessment years 1979-80, 1981-82, 1982-83, 1983-84, 1006/2000, 1007/2000, years 1987-88, 1988, 1993, six assessment years, 11(1)(a, 11(1)(a, the 3 assessment years, all the assessment years, the six years, the assessment year 1990, year 1990-91, 1999, year 1990-91, the present year, 2002, year 1990-91, 1998, 1005/2000, the present year, 1976, 1005/2000, 1004/2000, 1006/2000, 1009/2000, '21, the year, '23, '5, 1977-78, 1980-81, year 1984-85, 2002, 16-5-2002, 1952]1SCR583, 1999)IILLJ192SC, 1961]41ITR425(SC, '34, 1859, 1919, 1935, 1949, 2001 SCW, 1958)IILLJ259SC, 1959, 2003, 2002, 1991, 19951, 1990, 2000, 2001, 2000, 1997, 1980]2SCR650, 1966, 1975, 47, 47, 1909, 47, 47, 1997)8SCC715, 47, September 1959, 47, 1650, 1836, 40, 47, 40, 47, 1954, 1662-1665)54

PRODUCT: the 'Act', the 'Act', follows:', CA, 442, Sarla Mudgal's, Sarla Mudgal's

ORDINAL: first, Secondly, Secondly, First, Secondly, second, first, first, first

GPE: review.12, Paragraph Nos, Orissa, Asstt, Orissa, India, Neville, Siliguri Municipality, J.K., Delhi, Mohindroov, Aribam, Smt, Andhra, Karnataka, Prithwi, Smt, C.P.C., C.I., Art, C.P.C.

NORP: Hon'ble, Indian, Indian, Satyanarayan

WORK_OF_ART: Excise Reference Application, Kamal Kumar

LOC: Madras, Northern India, L Nagappa

EVENT: SC 86

MONEY: as under:-'The Act

FAC: Bhailal Bhai

PERCENT: Sanstha v. State