Wealth-tax Officer Vs. Chinubhai Lallubhai (Huf)

Decided On : May-13-1988

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: the Ahmedabad Bench, Section 5(1)(iv, Section 16(5, Section 5(1)(iv, Section 5(1)(iv, Section 2(e)(ii, Section 5(1)(iv, Section 5(1)(iv, Section 24(11, the WT Act, Section 255(4, the IT Act, Section 5(1)(iv, Section 255(4, Section 5(1)(iv, Section 5(1)(iv, the WT Act, Section 5(1)(iv, Section 5(1)(iv, Section 5(1)(iv

CARDINAL: 1, five, two, 2, 1BB, 4, 129, 1 to 3, 3, 20, 80, 100, 614, 607, 607-B.3, 614, 54, 30, 110.4, 220.80, 265, one, 614B, 40,000, 50,000, 69,000, 1,04,700, 1,19,500, 1,28,000, 1,40,300, 1BB, 1BB, 1 to 3, 1-4-1979, 1, 164, 107, 1, 2, 265, 932.1, 236.9, 5, 1BB, 5(1)(iv, one, 76, 16, 50, 51, 24, 25, 1965.Admittedly, 16, 5(1)(iv, 1, 1BB, 129, 1, 2, 614, 614, one, 10 1,23,700 Rs, 45 40, 23, 1,37,400, 50, 40, 1,51,100, 55, 40, 60, 40, 1,78,600, 65, 60, 30, 17, 530, 9-3-77, 22-11-1976, 503, 614, 614, 30, 614, 30, 583, one, 530, 535, about 750, about 750, 5, 3,000, 220.80, 26, 36, 1, 30, 1, only 54, only 54, 1, only 54, 2, only 54, 5, 78 to 82, 8, 5, 30-8-1976, 2, One, 2(e)(ii).15, two, 255(4, 614, 614, 614, 617, 614, two, 265, 8,000, 40,000, 70,000, 1,04,700, 1,40,300, 5(1)(iv, 5(1)(iv, 5(1)(iv, 5(1)(iv, 220, more than 40, two, 8,000, 1, 1BB, 5, 1BB

ORG: HUF, the Gujarat High Court, CWT v, Ashok K, ITR, Panchvati Gulbai Tekra Area', Panchvati, Sheth Chimanlal, HUF, F.P. No, F.P. No, Seth Chimanlal, c.c., F.P. 614-B &amp, F.P. 607, Asstt, AVO, the W.T. Rules, WTO, us.6, WTO, Gujarat High Court, CWT, Calcutta High Court, Consolidated Tea &amp, Land Co., CWT, Legislature, Tribunal, CO, S.O.P., Tribunal, A.V.O., Tribunal, Tribunal, WTO, Gujarat High Court, ITR, F.P. No, F.P. No, F.P. No, WTO, Tribunal, AVO, A.V.O., F.P. No, Nagri Eye Hospital, Tribunal, Registered, A.V.O., F.P. No, A.V.O., Registered, A.V.O., F.P. No, Tribunal, HUF, the CWT(A) %, Tribunal, Tribunal, S.O., D.V.O., Tribunal, ITO, the CIT (Appeals, Panchvati-Gulbai Tekra Area', A.V.O., A.V.O., the 'Land and Building Method', the 'Land and Building Method', Asstt, A.V.O., A.V.O., A.V.O., A.V.O., D.V.O., D.V.O., D.V.O.12, House, House, the Calcutta High Court, Consolidated Tea &amp, Land Co., India) Ltd., Court, Appellate Tribunal, Plot No, Plot No, Gulbai Tekra Area, Ahmedabad, HUP, HUF, Judicial, Department, Asstt, Bench, Judicial, Judicial, Tribunal, the Gujarat High Court, Judicial, HUF, Judicial, the Calcutta High Court, Consolidated Tea &amp, Land Co., India) Ltd., Tribunal, Judicial, the Calcutta High Court, Judicial, The Departmental Representative, Tribunal, Calcutta High Court, Consolidated Tea &, Land Co., India) Ltd.'s, Tribunal, Judicial, the Gujarat High Court, Judicial, Tribunal, the Departmental Valuation Officer, Judicial, the Gujarat High Court, Judicial, Department, Tribunal, Bench

DATE: August 16, 1983, 1966-67, August 19, 1983, 1967-1968, 1968-69, 1969-70, all the years, the last day, the last month, years, 1981, 1434, 1936, 1965, about 30 years, the first two years, the last two years, 30 years, five years, 1965-66, 1957, 1982, 1987, 1965-66, 1434, 1169, 1970, the year 1964-65, 1981, 2478, 5031-3, A.Y. 1965-66, under appeal.15, 1980, various years, each of the years, 1319, 1323, the assessment year 1964-65, preceding year, the year 1964-65, 1434, 1936, 1970, years, 1965-66, 1964-65, 1936, years, 4182, 4182, each year, 4182, years, 1936, the years, 40 years, 1957, 14, 1957, 1961 1, 1957, 1961, 1957 1, 1957 2, year 1964-65, 1434, the earlier years, the years, the years, 1965, 40 years, the years, the earlier years', 1965, this year, the earlier years', the earlier year, 1970, the years, year 1964-65, the year 1965, 1936, 1936, the earlier year, 1965, The earlier year's, that year, the earlier year, this year, the earlier years, the earlier years

PRODUCT: A.Ys.1965-66, it.8, Bench, Accountant

GPE: A.Ys, T.P.S., F.P., c.c., R.C.C., DR, assessee, Biju Palnaik, Delhi, A.Y., assessee, assessee, India, assessee, assessee, DR, Ahmeda, F.P., A.Y., assessee, assessee, Ahmedabad, the City of Ahmedabad, Panch, assessee, procedural.10

NORP: English, Hon'ble, Hindu

PERSON: Calendar, Ram Niwas', Ram Niwas', Ram Niwas', Girdhar Dass Road, kota stone, l1,600, Nos, H.M. Talati, Shri Kasturbhai Mayabhai, CWT v. Ashok K. Parikh, Rate, Rate, Talati, Talati, Registered Valuer's, K.R. Amin, Talati, Sakarlal Balabhai, Sheth Chimanlal, Girdhardas Road, Refer Schedule ', Ahmedabad, Ahmedabad, Shri Rohitbhai Chinubhai, Ramnivas Building, Ramnivas Building, Rohitbhai Chinubhai, Biju Patnaik, Shri Kasturbhai Mayabhai, Kasturbhai Mayabhai's, Rule

LOC: TPS Road

QUANTITY: 191 feet, 338.50 feet, 30 feet, 80 feet

ORDINAL: first, third, third, first, second, first, Third, first, second

MONEY: 16.52 per cent

EVENT: W.T. Act--------------------------------------------------------------31-3-65 27,500 Rs

WORK_OF_ART: 5531-3-69 1,01,000, Plan No, Plan, Plan No, Plan No

FAC: C.G. Road, O.G. Road