inspecting Assistant Vs. Cosmopolitan Trading Corpn.

Decided On : Oct-13-1982

Court : Income Tax Appellate Tribunal ITAT Jaipur

LAW: Section 145(1, Section 145(1, Section 145(1, Section 145(1, Section 35B. Details, Section 35B., Section 35B.The Commissioner (Appeals, Section 35B accordingly.20

CARDINAL: 1, 20-10-1976).2, One, 10,18,213, 25,58,907, 946, 23,70,255, 30-6-1976, 21, 8.95, 8.95 54,61,251Less, 25,58,907, 7,17,844, 5, 182, 183, 184, 182, 183, 184, 10,18,213, 1,61,535, 12, 1 to 2, 1, 9.51974-75, 5.251974-75, 4.11975, 185, 24,65,326, as zero, 11, 30-6-1976, 8.50, two, 7.50, 9.75, 8.50, 7.50, 1.25, 9.75, 8.50, three, 15, 20,000ing, 20, 5, 1,000, 20,000, 5,000, 1,000, 5,000, 25, 15, 20,000ing, 20, 5, 1,000, 20,000, 9,000, 1,000, 9,000, 37.5, 15, 20,000ing, 20, 5, 2,000Gross, 25, 5, 5,000, 5, 6,666, 15, 6,666, 5,000, 5, 8,000, 5,000, 5, 2,000, 5,000, 5,000, 3,000, 5, 5,000, 6,666, 5,000, 8,000, 30-6-1976, 8.50, 1,61,535, two, 16, 1,34,267, 38,630, 1,34,267, 38,630, 182, 183, 184, 182, 183, 7.50, 20,247, 34,532, 14,285, 2, 6, 20,247, 12,630, 7,617, 20,247, 20,247, 10, 1,61,535, 10,18,213, 1,61,535, two, 1,61,535, 18, 69,770, 20,401, 19,344, 17,825, 26,237, 1,200, 1,981, 7,975, 9,680, 19, 42,425, 42,425, 6,419(ii, 9,680(iii, 17,825(vi, 1,981, 16,326, one-third, 42,425, 12,50,280, half, half, 42,425, One, more than 75, 15,79,946, 12,50,280, 5, four

NORP: Hon'ble, Indian, Indian, Indian, Indian, Indian

ORG: Tribunal, the Commissioner (Appeals, IAC, jewellery, ITO, ITO, ITO, Tribunal, ITO, ITO, 54,61,251, ITO, the Commissioner (Appeals, Tribunal, the Settlement Commission, K.D. Jhaveri Bros., the Settlement Commission, the Settlement Commission, ITO, the Commissioner (Appeals, ITO, the Tribunal for the assessment, the Commissioner (Appeals, ITO, the Commissioner (Appeals, the Tribunal for the assessment, the Commissioner (Appeals, the Commissioner (Appeals, Total Export Local Gross Gross, V.H. Jewellers, ITO, ITO, ITO, ITO, ITO, Tribunal, EIV, EIV, Shri N.M. Ranka, EIV, EIV, EIV, EIV, EIV, EIV, EIV, EIV, EIV, EIV, EIV, EIV, EIV, EIV, EIV, EIV, EIV, jewellery, EIV, EIV, jewellery, ITO, the Commissioner (Appeals, ITO, ITO, ITO, ITO, ITO, ITO, ITO, ITO, the Commissioner (Appeals, ITO, ITO, ITO, the Commissioner (Appeals, ITO, ITO, ITO, the Commissioner (Appeals, Sections, the Commissioner (Appeals, ITO, ITO, ITO, ITO

GPE: Jaipur, Diwali, J.K. Ranka, Jaipur, India, Diwali, Jakhad, Jakhad, value1970, assessee, India, India, India, assessee, Jakhad, assessee

DATE: 1976, 1961, 1979, year 1975-76, the assessee year after year, the assessment year, years, year 1975-76, 21-10-1976, 1975-76,1, year, the absence of day to day, an earlier year, the closing day, the accounting year, year, year, the closing day, the accounting year, the same year, year, 1976, the year ending Diwali 1976, 1976-77, the assessment year 1976-77, years, 27, 48.5 21.51971-72, 30 43 131972-73, 31 40 91973-74, 44 91975-, 45 3.51976-77, 50 41977-78, 51 61973-74, 39 40 11976-77, the assessment year 1977-78, 63, 64, 65, the end of the year, the assessee year after year, the same year, all the months, earlier.13, all the months, the last date, the last day, 1976, 20-10-1976, 1,72,897, the year, the last day, this year, the next year

PERSON: Jaipur, Shri N.M. Ranka, Shri R.L. Goyal, Shri Sunil Goyal, K.D. Jhaveri, Jaipur, Mahendra Jewellers, 4,05,603, Mahendra Jewellers, Shri R.L. Goyal, Sunil Goyal, Shri H.R. Lodha, Shri H.R. Lodha, c. Principles, Diwali, Shri N.M.Ranka, EIV, Nos, Shri H.R. Lodha, Shri Ram

MONEY: about 40 per cent, 48 per cent, 48 per cent, 40 per cent, 48 per cent, 40 per cent, 7.50 per dollar, 8.50 per dollar, 8.95 per dollar, 40 per cent, 8.95 per dollar, 40 per cent, 48 per cent, 48 per cent, 45.3 per cent, 46 per cent, 48 per cent, 40 per cent, 39 per cent, 43.2 per cent, 40 per cent, 45 per cent, 48 per cent, 48 per cent, 125 per cent, 40 per cent, 7.50 per dollar, 8.50 per dollar, 7.50 per dollar, 8.50 per dollar, 1 per dollar, 33.33 per cent, 60 per cent, 40 per cent, 25 per cent, 25 per cent, 25 per cent, 37.5 per cent, 37.5 per cent, 25 per cent, 37.5 per cent, 25 per cent, 25 per cent, 33.33 per cent, 33.33 per cent, 60 per cent, 60 per cent, 7.50 per dollar, 48 per cent, 45.3 per cent, 46 per cent, 8.50 per dollar, 45.3 per cent, 45.3 per cent, 45,3 per cent, around 40 per cent, 37.6 per cent, 45.3 per cent, 45.3 per cent, about 14 per cent, 45.3 per cent, 59 per cent, 48 per cent, 59 per cent, about 40 per cent, 48 per cent, 48 per cent, 48 per cent, 75 per cent, 75 per cent, 50 per cent, 75 per cent, 75 per cent, 50 per cent, 50 per cent, 50 per cent, about 80 per cent, 75 per cent

PERCENT: 48 percent, 48 percent

ORDINAL: first, first, first, first, first, first, second, first, first, first, first, second, third, first, second, second, third, second, first, third, first, first, first, second, first, second, second, second, fifth, fifth

PRODUCT: Accountant