Arun Kumar Maheshwari and ors. Vs. Income Tax Officer and ors.

Decided On : Dec-03-2004

Court : Allahabad

LAW: Article 226 of the Constitution of India, Section 148, the IT Act, Section 143(1)(a, the WT Act, the WT Act, the WT Act, the IT Act, the WT Act, Section 148, Section 16(2, the WT Act, the WT Act, the IT Act, Section 143(1)(a, Section 147, Section 148, the WT Act, Section 147/148 of the Act, the IT Act, Section 143(1)(a, Section 147, Section 148, Article 226 of the Constitution of India, Section 148, the IT Act, the IT Act, Section 148, Section 147/148, Section 147 of the Act, Article 226 of the Constitution as, Section 147, Section 147, Section 147, Section 148, the IT Act, Section 148, Section 143(2, Section 148, Article 226 of the Constitution, Article 226, Section 147, Section 148, Section 147, Section 148, Article 226 of the Constitution of India, Section 148, Section 148, Section 147, Article 226 of the Constitution of India, Section 147/148 of the Act, Article 226, the WT Act, the IT Act, the WT Act, the IT Act, the WT Act, the IT Act, the WT Act, the WT Act, Section 143(1)(a, Section 143(1)(a, Section 143(1)(a, Section 143(1, Section 147 of the Act, Section 143, the WT Act, the IT Act also.30, Section 147, Section 147, Section 143, Section 143, Section 143, Section 147, Section 148, the IT Act, Section 143(1)(a, Section 143(1, the WT Act, Section 147 of the Act

PERSON: R.K. Agrawal, Arun Kumar Maheshwari, Civil Misc, Kumar Maheshwari, Civil Misc, Civil Misc, Ward Bijnor, Civil Misc, Lalit Kumar Agrawal, Raj Kamal Agrawal, Kumar Agrawal, Ward Bijnor, Civil Misc, Kumar Maheshwari, Kumar Maheshwari, Arun Kumar Maheshwari, Arun Kumar Maheshwari, Kumar Maheshwari, Maheshwari Rs, Ward Bijnor, Arun Kumar, Kumar Maheshwari Rs, Ravi Nagar, Kumar Maheshwari, Arun Kumar, Maheshwari Rs, Ward Bijnor, Ward Bijnor, Ward Bijnor, Civil Misc, Lalit Kumar Agrawal, Raj Kamal Agrawal, Kumar Agrawal, Radha Agrawal, Rachna Agrawal, Niti Agrawal, Ward Bijnor, Lalit, 5,92,000 Raj Kamal Agrawal Rs, Kumar Agrawal Rs, 4,97,000 Smt, Radha Agrawal Rs, Rachna Agrawal Rs, Niti Agrawal Rs, Lalit Kumar Agrawal Rs, Kumar Agrawal Rs, 5,02,000 Smt, Radha Agrawal Rs, Rachna Agrawal Rs, 5,02,000 Smt, Niti Agrawal Rs, Ward Bijnor, Niti Agrawal, Ward Bijnor, Ward Bijnor, Addl, Moradabad Range, Sri Rakesh Ranjan Agrawal, Sri A.N. Mahajan, Civil Misc, Sri Ashok Kumar, Civil Misc, Ward Bijnor, Mohinder Singh Gill, Election Commr, and(iv, Ward Bijnor, Driveshafts, Vishnu Borewell v., S.K. Ojha, Ram Rawatmal v., Jamnalal Kabra v. ITO, C.M. Rajgharia, Anr, Kantamani Venkata Narayana & Sons, Sowdagar Ahmed, Khan, Nawab Mir Barkat Ali Khan Bahadur, Balbir Singh, Johri Lal, Sheo Nath Singh v. AAC, Driveshafts, Sangram Singh, Election Tribunal, T.R. Varma, Mohammad Nooh, Harbanslal Sahnia, Foramer, Foramer Fiance, Driveshafts, Driveshafts, Civil Misc, Civil Misc, Hundis, Hundis, Mohinder Singh Gill, Vishnu Borewell

NORP: J.1, Punjab

CARDINAL: 538, 539, 540, 709, six, 1, four, 538 to 540, 2, three, 29,850, 3,64,960, 1,72,8004, 21,84,000, 709, three, 4,95,500, 5,01,000, 30,000, 1, 1, 538 to 540, 709, 2001.10, 104, 1979]118ITR1(SC, 1978]2SCR272, 256, 1.11, 259, 19.12, two, 2002]257ITR512(Orissa, 2002]257ITR639(Delhi, 2002]257ITR663(Bom, 1960]38ITR301(Cal, 1968]69ITR461(All, 1961]41ITR191(SC, 1975]98ITR486(Patna, 1965]57ITR637(SC, 1981]130ITR1(SC, 1967]63ITR219(SC, 1970]77ITR268(SC, 1968]70ITR79(SC, 1976]103ITR437(SC, 1974]97ITR239(SC, 31, 293, 1994CriLJ3702, 1971]82ITR147(SC, 2002]257ITR702(Delhi, 1954]25ITR167(SC, 1958)IILLJ259SC, 1966]60ITR112(SC, 247, 271, 2001]247ITR436(All, 2003]264ITR566(SC, 2004]267ITR200(Bom, 257, 851, 3, 1, two, 1, 3, 3, 69, 5,000

DATE: 2001, 2001, 15th March, 2001, 1995-96, 2001, 15th March, 2001, 1961, 1996-97.Since, 2001, 1995-96, 31st March, 1996, 1,50,990, 29,8503, the financial year 1996-97, the year, 19,60,0006, 8th Feb., 2001, 15th March, 2001, 1996-97, 19th July, 1996, the assessment year, 1957, July, 1996, 1957, the year 1996-97, 8th Feb., 2001, 15th March, 2001, 15th March, 2001, 2001, 1976, 2002, 2003, 1967]63ITR638(SC, 1973, 1973]88ITR439(SC, the particular year, 1961, five assessment years, those years, '19, 2001, 2004, 16th Aug., 2004, 1995, 2004, 1987, 1st April, 1989, four years, year, that year, the year 1943-44, Feb., 1948, 22nd Feb., 1947, 1943-44, the year 1943-44, 1944-45, 1943-44, 22nd Feb., 1947, 1st April, 1989, '36

ORG: Ajay Kumar Maheshwari, ITO, ITO, Ajay Kumar Maheshwari, HUF, Ajay Kumar Maheshwari, ITO, Ajay Kumar Maheshwari Rs, M/s Shanti Sugar Industries, M/s Maheshwari Sugar Industries, Ajay Kumar Maheshwari Rs, WTO, ITO, ITO, WTO, ITO, HUF, Smt, ITO, WTO, WTO, ITO, ITO, CIT, Sri V.B. Upadhaya, WTO, ITO, WTO, Department, ITO, Prasad v. CIT, ITO, Madnani Engineering Works Ltd., CIT, Kalvinator of India Ltd., ITO, Court, ITO, ITR, ITO, ITO, ITO, Citibank N.A., ITO, AO, AO, Court, ITO, Calcutta Discount Co. Ltd., ITO, ITO, Madhya Pradesh Industries Ltd., ITO, AO, the apex Court, Ganga Saran & Sons, ITO, AO, Court, AO, ITO, Madhya Pradesh Industries Ltd., ITO, ITO, ITO, ITO, CST, Bhagwan Industries, P) Ltd., AO, the apex Court, HUF, AO, the Hon'ble Supreme Court, Lakhmani Mewal Das, AO, Ganga Saran & Sons, supra).?18, India) Ltd., the apex Court, AO, AO, The High Court, AO, the Supreme Court, AO, the Hon'ble Supreme Court, K.S. Rashid & Sons v. IT Investigation Commission, Kotah, U.P., K.S. Venkataraman & Co., the High Courts, the High Court, Court, Indian Oil Corporation Ltd., the Hon'ble Supreme Court, Court, the apex Court, Calcutta Discount Co. Ltd., Court, Chicalim v. ITO, the apex Court, Court, Court, the apex Court, Department, CIT, Ajanta Pharma Ltd., Asstt, CIT, the Bombay High Court, India) Ltd., the High Court, Calcutta Discount Co. Ltd.'s, India) Ltd.'s, AO, Court, Indra Prastha Chemicals, CIT, Sunil Kumar Jain v. ITO, Court, AO, maintainable.27, AO, AO, the Direct Tax Laws (Amendment) Act, AO, AO, AO, WTO, Jagdish Prasad, ITO, ITO, ITO, ITO, Tribunal, Court, ITO, ITO, Madnani Engineering Works Ltd., the apex Court, ITO, ITO, Court, Court, Kalvinator of India Ltd., the Orissa High Court, Court, AO, Great Arts, the Delhi High Court, Citibank N.A., the Bombay High Court, ITO, ITO, ITO, ITO, WTO, ITO, ITO, ITO

PRODUCT: Ajay Kumar Maheshwari Rs, The Constitution Benches

GPE: Moradabad, India, S. Narayanappa v., India, Comunidado

FAC: Sri V.B. Upadhaya

PERCENT: 1955]2SCR1 Union

EVENT: SC 86

LOC: Madras

ORDINAL: 5th, 7th