iraqi Airways Vs. Inspecting Assistant

Decided On : May-15-1987

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 2(31, Section 139(2, Section 148, Article IX of Law No. 7 of 1961, Rule 10, the International Law, Article 12, Section 155, Section 86, Article 12 of the Law of 1961, Article 289 of the Constitution, Section 96, Indian Constitution, Section 139(2, Section 282, Section 148, Section 282 or Section 283, Section 282, Section 63, Act and Section 282, Section 282-C, Section 139(2, Section 139(4, Section 292-B, Section 282, Section 282, the Code of Civil Procedure, Section 282(2)(d, Section 139(4, Section 292-B, Section 63(1, Section 282(1, Section 147 of the Act, Section 148, Rule 10, Rule 10, Section 145, Section 139, Section 139 of the Income-tax Act, Section 80, Section 139(1

CARDINAL: 1, 12, three, one, 2, 3, 4, 10(i, three, 10(i, 116, 42, 32, 198, 715, 797, 52, 59, 666, 672, 672, two, 220, 590, one, 201, 5, 17, 220, 14, two, 148, three, one, two, 10(ii, 10(ii, two, 2, 1935, 3, 1965, 56, 90, 452, 86, 814, two, 1968, 68, 145, 103, 82, 118, 90, 13, 4, 282, 1, 5, 26-3-79, Two, 12-3, 10-3-80, 10-3-801973-74, Two, Two, 77, 18, 8-11, Two, Kindly1980-81, 5, 5, more than one, 18, 3, 86, 814, 35, 65, 501, One, 10(ii, 10(ii, 10(i, 10(i, 10(ii, 5, 10(ii, 10(i, 10(ii, 10(i, 105, 212, 74, 10(i, 10(ii, 10(ii, 1977, 108, 838, 4

ORG: M/s. Iraqi Airways, the Commissioner of Income-tax (Appeals, A.O.P., Asst, the Iraqi Government, the Iraqi Government, the CIT (Appeals, the High Court, State, the Government of Iraq, Iraqi Airways Services Law, earlier Iraqi Airways, the Railway Department of Iraq, the Ministry of Communications, the Government of Iraq, the Government of India, the Government of Iraq, Iraqi Airways, International Law, Republic of Iraq, Iraqi Airways, Department of Government of Iraq, the Ministry of Communications, the Ministry of Communications of the Government of Iraq, Department of Government of Iraq, M/s. Iraqi Airways, Department of Government of Iraq, M/s. Iraqi Airways, Treasury, NIL, Sovereign State, Association of Persons, Government of Iraq, State, State Trading Corporation, the Board of Administration, The Iraqi Airways, Council of Ministers.4, Ministry of Communications, State, Iraqi Government, Government, the Iraqi Government, State, the International Law.5, Iraqi Airways, State, Tribunal, Tribunal, The CIT (Appeals, us.6, the Ministry of Transport and Communications of, Iraqi Airways, State, Iraqi Airways, a Board of Administration, the Ministry of Finance and Communications, the Council of Ministers, the Iraqi Airways, the Iraqi Government Treasuries, The Iraqi Airways, Council of Ministers, the Ministry of Communications, State, the Iraqi Civil Aviation, Iraqi Airways, the Ministry of Transport and Communications, the Ministry of Justice, Ministry of External Affairs, the Minister of Communications, Iraqi Airways, the Department of Government of Republic of Iraq, the Embassy of Iraq, Iraqi Airways, Iraqi Government, Department, Iraqi Airways, the Government of Iraq, Government, Iraqi Airways, Government, Government, the Iraqi Airways, the Board of Directors, the Iraqi Airways, the State of Iraq, the Government of Iraq, Iraqi Airways, Department of the Government of Iraq, the Government of India, the Railway Board, Government, Treasury, the Iraqi Airways, Iraqi Airways, Department of the Government, State Trading Corporation, Bharat Heavy Electricals Ltd., Aeroflot, the Government of Iraq, Iraqi Airways, State, State, the Federal Court of Pakistan, ITR, the Central Government of Pakistan, the foreign Government, Tass Agency, ER 274, Tass Agency, Tass Agency, Tass Agency, Department of the Soviet State, Agency, Department, the Tass Agency, Agency, Court, Agency, State Department, the Soviet Government, State, the Iraqi Airways, Department of the Government of Iraq, the Delhi High Court, Delhi Law Times, Aeroflot, Soviet Airlines, the Government of India, the Central Government, the Delhi High Court, the Court of Appeal, Baccus (S.R.L., Counsel, Departmental Representative, Tribunal, Departmental Representative, Iraqi Airways, Iraqi Airways, Reliance, the CIT (Appeals, Airlines, Iraqi Airways, the Government of Iraq, the Government of Iraq, Air India, Government, the Government of India, the Supreme Court, Andhra Pradesh State Road Transport Corpn.v, ITO, Corporation, Andhra Pradesh State, the Supreme Court, the Road Transport Corporation, State, State, Andhra Pradesh State Road Transport Corporation, State, Corporation, the Supreme Court, CIT, ITR, the Supreme Court, Tribunal, Iraqi Airways, the Delhi High Court, Aeroflot, the Iraqi Airways, the Government of Iraq, State, Iraqi Airways, the Government of Iraq, the Iraqi Government, Tribunal, Hall's International Law, State, Oppenheim, Parlement Beige, P.D. 197, Calcutta High Court, Maharaja Bikram Kishore, State, State, Halls, 3rd Edition, Sampath Iyengar's, Department, Parliament, Ministry or Department, State, Baccus (S.R.L., State, State, State, Iraqi Airways, the Iraqi Government, Iraqi Airways, the Iraqi Government, the Iraqi Airways, the Iraqi Airways, Iraqi Airways, Iraqi Airways, Department of the Government of Iraq, the Board of Directors, Department, the revenue Department, Department, Iraqi Airways, Department of the Government of Iraq, Iraqi Airways, Iraqi Airways, Sovereign, the Office of the Travel Agents, an Association of Persons, Association of Persons, Association of Persons, Iraqi Airways, CIT, CIT v. Dey Bros., CIT, Coimbatore Pictures, ITE, Lakshmibai, ITO, S.K. Manekia v., Tax LR 1625, Departmental Representative, Mulla, CIT, ITR, CIT, CWT, CIT, Association of Persons, Iraqi Airways, Iraqi Airways, Iraqi Airways, Travel, Iraqi Airways, Sovereign, the Association of Persons, Iraqi Airways, U/Section/ Served Served, Iraqi Airways, Travel, Iraqi Airways, the High Court, the High Court, Division of the State Organisation for Iraqi Civil Aviation, the Ministry of Communication, Iraqi Airways, Moyed-Yassin Hilal-Al Nasiri, A-ll/8, the High Court, IRAQI AIRWAYS, Division of the State Organisation for Iraqi Civil Aviation, the Ministry of Communication of the Republic of Iraq, the Iraqi Airways, Sovereign, the High Court, Iraqi Airways, the Iraqi Government, Iraqi Airways, Travel, Iraqi Airways, Departmental Representative, Departmental Representative, Iraqi Airways, Dey Bros., ITR, C.N. Nataraj, Iraqi Airways, Iraqi Airways, Iraqi Airways, Madras High Court, Thangam Textiles, a Government Department of Iraq, HUP, the Iraqi Airways, Mysore High Court, C.T. Rajagopal v. State of Mysore, S.K. Manekia, SC, The Calcutta High Court, CIT, Association of Persons, The Patna High Court, the Iraqi Government, The Madhya Pradesh High Court, Iraqi Government, the Government of Iraq, the High Court, Iraq Government, assessee.34, Iraqi Airways, the CIT (Appeals, The CIT (Appeals, CIT (Appeals, the CIT (Appeals, the CIT (Appeals, The CIT (Appeals, the CIT (Appeals, The CIT (Appeals, the CIT (Appeals, Iraqi Airways, the CIT (Appeals, Airlines, the CIT (Appeals, the CIT (Appeals, Departmental Representative, the CIT (Appeals, the CIT (Appeals, the CIT (Appeals, the Supreme Court, CIT, Simon Carves Ltd., ITR, British Shipping Companies, Netherlands Steam Navigation Co. Ltd., CIT, the Supreme Court, the CIT (Appeals, The CIT (Appeals, the CIT (Appeals, the CIT (Appeals, The CIT (Appeals, the Calcutta High Court, CIT, Section 72(1, Shri D.S. Bajpai

DATE: years 1970-71, 1971-72, 1972-73, 1973-74, 1974-75, 1976-77, 1977-78 and, 1979-80, 1980-81, 1981-82, all the years :- 1, 1962, years 1980-81, 1981-82, 139(2, all the years, 1962, 1981, 1961, 1976, 27th July, 1955, 1961, 1976, the year 1976-77, 1961, 1976, 1979, 1961, annual, 1976, 1977, 8, 1957, 1935, 1949, 24 (1983, 1956, 1961, the assessment year 1976-77, three years, 1st April, 1961, 1964, 1966, 1980, 1949, years 1970-71 to 1973-74, 1974-75 to 1979-80, 1980-81, 1981-82, 139(2, some years, 1934, 1973, 1972, 1978, inspection.23, the respective years, years 1980-81, 1981-82, 1984, 1976, 1971, 1979, 1973, all the years, 1908, all the years, all the years, the1971-72, not-1978-79, about 37 years, all the years, years 1980-81, 1981-82, 1972, 1959, 1967, all the years, 1962, the first few years, two years, those years, later years, these years, some years, the years, 1976, 1942, 1969, those years

ORDINAL: second, third, Firstly, Secondly, Thirdly, first, second, First, first, first, Firstly, Secondly, first, third, first, Fifth, First, First, first, second, second, first, first

PERCENT: 7.5%, 7.5%, 7.5%, 7.5 %

NORP: Indian, Indian, Indian, Indian, Iraqi, Iraqi, Soviet, English, Soviet, Soviet, Soviet, Soviet, Spanish, American, Indian, Iraqi, Indian, Indian, Iraqi, Indian, Indian, Hindu, Gujarat, Indian, Indian, English, Indian, Indian, Indian, Indian, Indian, Indian, Indian

GPE: India, India, Iraq, India, India, the Republic of Iraq, Iraq, Iraq, Iraq, Iraq, the Republic of Iraq, Iraq, India, the Republic of Iraq, Iraq, the Republic of Iraq, Delhi, Iraq, India, U.S.S.R., Iraq, Baghdad, Punjab Province v. Federation of Pakistan, the Punjab Province, the Province of Punjab, Moscow, U.S.S.R., People's Republic of U.S.S.R., U.S.S.R., India, India, Iraq, India, India, India.12, C.P.C., England, India, Holland, Tripura v. Province of Assam, India, India, Iraq, India, India, Iraq, assessee, India, N-4, New Delhi, Embassy, Iraq, India, C.P.C., C.P.C., assessee, India, Iraq, India, N-4, Janpath, India, assessee, India, the Republic of Iraq, India, N-4, New Delhi, New Delhi, India, India, N-4, New Delhi.29, Lakshmibai, Counsel, Bhagwan, Iraq, India, India, India, India, India, India, India, India, United Kingdom

PRODUCT: Under Section 148, M/s.Iraqi Airways, Under Section 148, 8-11-78, Yassin, Under Section 148

PERSON: Depart, Krajina, Russian Laws, Deepak Wadhva, Servicio National Del Trigo, H.E.H. Mir, Osman Ali Bahadur, Nizam, company.14, Baxiram Rodmal, C.N. Nataraj v., Bhanji Kanji's, H.R., Mahendra Kumar Agrawalla v. ITO, Pat, Illa Pal, Bhagwan Devi Saraogi v. ITO, C.N. Nataraj's, Principal, Embassy, affairs.27, Notice Return, Remarks, Remarks, Yassin, Moayed Y. Al-Nasiri, Vasant Vihar, Baxiram Rodmal, Lordships, Y. Narayana Chetty v. ITO, Kiran Debi Singhee, Devi Saraogi's, Bhanji Kanji's, Mahendra Kumar Agarwalla, Illa Pal Choudhury's, H.R. Rai's, Embassy, Bill, verification.39, Shri G.C. Sharma

WORK_OF_ART: the Paper Book, Ministries and Ambassadors, 2 All, 3 All, 8th Edition, Fifth Edition, Lectures on International Law, 7th Edition, First Vol, the Power of Attorney.1977-78

FAC: International Law, International Law, International Law, International Law, International Law, Volume I, Rangoon, the Embassy of Iraq

LOC: Ministries

TIME: 16-1-81 Moayed 139(2)served

LANGUAGE: Arabic, Arabic, Arabic, Arabic, Arabic

EVENT: Under Section 148