Puran Chand Laxmi Chand Vs. Income-tax Officer

Decided On : Nov-29-1985

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 144, Section 146 of the Act.4, Section 144, Section 143(3)/144B, Section 143(3)/144B, Section 146, Section 144, the Hindu Succession Act, Section 159 of the Act, Section 19A, Section 19A, Section 148, Section 143(3, Section 144, Section 148, Section 143(3)/144B, Section 143(2, Section 143(2, Section 153 of the Act, Section 144B, Section 22(2, Section 142(1, Section 22(2, Section 22(2, Section 22, Section 23(4, Section 34, Section 22(2)/34, Section 24B(2, Section 34(1, Section 34(1, Section 24B, Section 34(1, Section 24B, Section 24B(3, Section 22, Section 34(1A, Section 22, Section 34(1, Section 24B(3, Section 34(1 A, Section 22(4, Section 34(1A, Section 34(1A, Section 24B(3, Section 34(1A, Section 22(2, Section 22(4, Section 144B., Section 8, the Hindu Succession Act, Section 153

CARDINAL: 1, 24, one, 24-3-1974, five, 24-3-1974, one, 16-6-1975, 16-6-1975, one, 11-4-1981, 6, 24, 11-4-1981, four, four, 11, 16-6-1975, three, 27-12-1982, three, 27, 10, 1978, 114, 155, 1, 52, 6)-113, 87, 122, one, more than one, only one, two, 1, 111, 507, 2, 24, one, 16-6-1975, 11-4-1981, 24, 11-4-1981, One, 1,90,178, 4,09,770, 3,702, three, ten, ten, three, three, four, one, only one, ten, nine, ten, one, 158, 80, four, 28-8-1952, one, one, only half, 29, 29, only one, more than one, only one, one, one, 2, 159, 3, One, 19-1-1958, 30-10-1943, 17-10-1944, 37,269, 1, 22,18,546, 23, 2(29)/159, only one, 16-6-1975, two, 6, 11-4-1981, 5, three, 10, 11-4-1981, 27, 8, three, 9, 10, three, five, five, 28-3-1974, 24-3-1974, 4-6-1974, one, three, two, 11, only one

ORG: ITO, ITO, Shri P.N. Chopra, Vijay Agarwal, Sanjay Agarwal, Ajay Agarwal, ITO, IAC, ITO, IAC, ITO, Gadodia Market, ITO, ITO, ITO, The Commissioner (Appeals, ITO, ITO, the Commissioner (Appeals, The Commissioner (Appeals, the Commissioner (Appeals, IAC, ITO, the Commissioner (Appeals, ITO, ITO, ITO, ITO, The Commissioner (Appeals, ITO.He, Tribunal, The Commissioner (Appeals, ITO, the Calcutta High Court, CIT, the Commissioner (Appeals, ITO, AAC, the Commissioner (Appeals, ITO, the Commissioner (Appeals, Reliance, WTO, ITO, Delhi-Trib, G.D. Jatia v., CIT, AAC, AAC, Tribunal, ITO, ITO, Tribunal, ITO, ITO, ITO, Tribunal, Tribunal, Tribunal, CIT, Sajjan Kumar Saraf's, Tribunal, ITO, ITO, the Gauhati High Court, ITO, AAC, ITO, AAC, ITO, AAC, Tribunal, ITO, AAC, Court, AAC, Tribunal, the Gauhati High Court, ITO, ITO, IAC, Tribunal, The Commissioner (Appeals, Sajjan Kumar Saraf, B.L. Saraf, Sajjan Kumar Saraf, Sajjan Kumar Saraf, the Tribunal Sajjan Kumar Saraf, Sajjan Kumar Saraf, ITO, Tribunal, ITO, the Calcutta High Court, Court, ITO, the Commissioner (Appeals, Court, Sajjan Kumar Saraf, Court, Sajjan Kumar Saraf, Court, the Gujarat High Court, Chooharmal Wadhuram, CIT, Sajjan Kumar Saraf, ITO, Sajjan Kumar Saraf, Chooharmal Wadhuram's, Chooharmal Wadhuram, Daulat Ram Chooharmal, Karachi, Karachi, Tribunal, ITO, Daulat Ram Chooharmal, ITO, 'Chooharmal Wadhuram, Daulat Ram, AAC, AAC, ITO, the Gujarat High Court, Daulat Ram, ITO, Tribunal, ITO, Daulat Ram, ITO, Daulat Ram, ITO, 'Chooharmal Wadhuram, Daulat Ram', ITO, Tribunal, ITO, Tribunal, Daulat Ram, ITO, Tribunal, Daulat Ram, ITO, Daulat Ram, ITO, The Gujarat High Court, ITO, Court, ITO, Court, Tribunal, ITO, Court, Daulat Ram, Chooharmal Wadhuram, Daulat Ram, Daulat Ram, the Calcutta High Court, Court, G.D. Jatia, G.D. Jatia's, ITO, ITO, K.L. Jatia, Court, ITO, the Calcutta High Court, ITO, G.D. Jatia's, ITO, the Commissioner (Appeals, Vijay, ITO, ITO, ITO, ITO, IAC, Vijay, Ajay, IAC, IAC, the Tribunal in Chooharmal Wadhuram, Tribunal, the Commissioner (Appeals, ITO, the Commissioner (Appeals, ITO, The Commissioner (Appeals, ITO, ITO, ITO, Hukam-chand, Hukam Chand, ITO, the Commissioner (Appeals, ITO, the Commissioner (Appeals, ITO, ITO, Tribunal, the Gauhati High Court, Court

DATE: this year, 1975-76, 1961, this assessment year, 23-9-1978, this year, 2,31,038, this year, 1956, year 1974-75, that year, the assessment year 1975-76, the year, 1961, appeal.11, 1982, 1979, 1973, 1980, 1023, 1957, years, years, the three years, the first two years, the third year 1969-70, 1978, April, years, 1965-66, 1965-66, March 1970, 1966-67, November 1970, 1967-68, October 1971, the three years, 9-7-1960, 1922, the assessment year 1961-62, 7-7-1961, June 1965, 1961-62, 1965, 1971, years, 1946-47, 1947-48, November 1948, the previous years, years 1946-47, 1947, years 1946-47, 1947-48, year 1946-47, 1947-48, February 1958, 1)(a, the two assessment years, 24, the year 1945-46, this year, March 1956, January 1958, this year, 24-12-1974, the assessment year 1975-76

PERSON: Shri J.S. Rao, Sarbati Devi, Puran, Delhi, Sarbati Devi, Shri Laxmi Chand, Kumar Saraf, S.D.Suri v., Narain Dass, Ganashyamdas Jatia v. ITO, S.D. Suri's, Narain Dass, Panna Lal, Panna Lal, Panna Lal, Narayan Das, Narayan Das, Narayan Das, Panna Lal, Jai Prakash Singh, Jai Prakash Singh's, B.N. Singh, B.N. Singh, B.N. Singh, B.N. Singh, Jai Prakash Singh, Jai Prakash Singh, B.L. Saraf, Muljibhai Dahyabhai, Narandas Parshottamdas, Surat, Daulat Ram, Daulat Ram, Daulat Ram, Daulat Ram, Ganashyamdas Jatia's, K.L. Jatia, K.L. Jatia, Shri Chopra, Sarbati Devi, Vijay, Vijay, Jai Prakash Singh's

ORDINAL: first, Secondly, Thirdly, first, second, second, first, second, Firstly

GPE: Puran, Puran Chand, Puran Chand, Laxmi Chand, Puran, Puran Chand, Laxmi Chand, Puran Chand, assessee, Puran, Laxmi Chand, Laxmi Chand, Laxmi Chand, Laxmi Chand, Puran, Puran, Puran Chand, Laxmi Chand, Laxmi Chand, Laxmi Chand, Sajjan, Laxmi Chand, Delhi, Laxmi Chand, Puran Chand, Laxmi Chand, Puran Chand, B.L., Puran Chand, Muljibhai, Muljibhai, India, Petlad, Muljibhai, Muljibhai, K.L.Jatia, Laxmi Chand, Laxmi Chand, Puran Chand, kirana, Laxmi Chand, Laxmi Chand, Laxmi Chand, Puran, Puran Chand, Laxmi Chand, Laxmi Chand, Laxmi Chand, Puran Chand, Puran Chand, Laxmi Chand, Laxmi Chand, Puran, Puran Chand, Thereupon Laxmi Chand, Laxmi Chand

LOC: Laxmi Chand, Laxmi Chand, Laxmi Chand, Laxmi Chand, Gauhati High, Laxmi Chand, Laxmi Chand, Laxmi Chand, Laxmi Chand, Laxmi Chand, Laxmi Chand

FAC: Laxmi Chand, Laxmi Chand, Laxmi Chand, Laxmi Chand

PRODUCT: 683

NORP: Cal.).12, Gauhati, Indian, Chooharmal, Chooharmal, Chooharmal, Sanjay, Gujarat

TIME: 9-1-1971

EVENT: Section 24B(3, the 1922 Act