Cit Vs. Praveen Kapoor

Decided On : Nov-22-2004

Court : Allahabad

LAW: the Income Tax Act, section 211, the Income Tax Act, section 214(2, section 155, the Income Tax Act, section 154, section 214(1, section 214(2, section 211 of the Act, section 214(2, section 214(2, section 214(2, section 155, section 211, section 214(2, section 211, section 211, section 214(1, section 214(2, section 214(2, section 214(2

PERSON: Agrawal, Sri A.N. Mahajan, Sri A.N. Gulati, Bakelite Hylam Lid, Chimanlal S. Patel, Chandrakant Damodardas v. ITO, Chimanlal S. Patel's, Warehousing Corpn, Jai Drinks, Kohinoor Flour Mills, Kohinoor Flour Mills

ORG: J. The Income Tax Appellate Tribunal, Allahabad, Court, Incon, Appellate Tribunal, the Income Tax Appellate Tribunal, M/s. Sidh Company, ref, the Income Tax Officer, Appellate, Tribunal, Standing Counsel, Tribunal, Tribunal, the Central Government, Andhara Pradesh High Court, CIT, the Bombay High Court, Harinagar Sugar Mills, the Calcutta High Court, CIT, Ajoy Paper Mills Ltd., CIT, Graphite India Ltd., the Gujarat High Court, CIT, Anup Engineering Ltd., ITO, Moheema Ltd., CIT, CIT, Karnataka State, CIT, Kerala High Court, Santha S. Shenoy v. Union of India, CIT, Travancore Cements Ltd., the Patna High Court, CIT, CIT v. Roadmaster Industries of India (P.) Ltd., CIT, Agrawal Metal Works, the Rajasthan High Court, CIT, CIT, TT, Investments & Trades, CIT, Southern Sea Foods Ltd., CIT, Coimbatore Distt, Central Cooperative Supply & Marketing Society Ltd., R.V.S. & Sons, CIT, ITR, CIT, CIT, the Delhi High Court, CIT, Eskay Electroncis, The Gujarat High Court, CIT, CIT, Haryana High Court, Roadmaster Industries of India (P.) Ltd., Andhra Pradesh High Court, Bakelite Hylam Ltd., Act.10, Tribunal

CARDINAL: two, six, 1, 31-3-1974, three, 64,888, six, 46,882, two, two, 76,670, six, 56,400, 56,882, 38,525, 2,250, 74,400, 2,250, 413, six, 27,560, 33,149, 5,472, 214(1, 3,100, 207(1, 207(2, 3,100, 214(1, 214(2, 3,100, 207, 213, 1990]182ITR345(AP, 202, 1991]188ITR135(Bom, 1990]181ITR454(Cal, 1994]210ITR419(Guj, 1980]123ITR748(Guj, 1984]145ITR105(Guj, 1998]233ITR224(KAR, 1982]135ITR39(Ker, 1991)ILLJ255Ker, 213, 270, 1984]148ITR347(Mad, 1995]215ITR176(Mad, 192, 1983)114, 526, 131, 248, 536, 1991]187ITR585(SC, 1-4-1988, 214(1, 214(2

MONEY: 256(1, 12 per cent, 75 per cent

DATE: 1961, the financial year, year 1974-75, The previous year, the financial year 1973-74, 4-10-1974, on4thJanuary, 1978, 17-12-1982, 17-9-1973, 17-9-1973, the financial year, before 31st March, the financial year, the assessment year, any financial year, the Ist day of April, the year, any financial year, 1993, 1451, 1994]209ITR88(Cal, 1995, 1995, LR 1308, 1996, 2001, any financial year, 1975]99ITR54(Guj, 1987, 31st March, the financial year ending, the 31st March of the year, 17-9-1973, the financial year

TIME: 30-9-1975

ORDINAL: first, first

GPE: Act.5, J.&J., Nasiruddin, Apex

WORK_OF_ART: Kharsawan Mineral Concern (P.) Ltd.

NORP: Jagnnath, Punjab