Cit Vs. Punjab Financial Corporation

Decided On : Dec-04-2001

Court : Punjab and Haryana

LAW: the Income Tax Act, section 32AB(1, section 143(1, the Income Tax Act, section 32AB(1, section 154, section 143(1, section 139(9, section 143(1, section 154, section 260A, Section 32AB(l, section 72, section 32AB, Chapter-IV, section 32AB, section 184(7, the Income Tax Act, the Income Tax Act, section 185(2, section 139(4, section 139(5, The Taxation Laws (Amendment) Act, section 80J, section 80J, section 80J, section 80J, section 80J, section 80J, section 80J., section 80HHC, section 80HHC, section 80HHC, section 80HHC(4, section 80HHC, section 11, section 12A, ITR 81, section 12A(b, section 11, the Income Tax Act

ORG: G.S. Singhvi, ITA No., CIT, Punjab Financial Corporation, assessee-Punjab Financial Corporation, The Commissioner (Appeals, the Income Tax Appellate Tribunal, Tribunal, Commissioner (Appeals, S.C. Dewa & Co., Departmental Representative, P&L, the Development Bank, Deposit A/c No, CIT v. Jaideep Inds, the High Court, Shalizadanand Charity Trust, the Income Tax Officer, Tribunal, CIT v. Jaideep Industries, CIT, Shahzadanand Charity Trust, Gujarat High Court, CIT, Gujarat Oil & Allied Industries, R.P. Sawhney, CIT v. Jaideep Industries, Shahzadanand Charity Trust's, the Division Bench, Jaideep Industries's, Circular, the Central Board of Direct Taxes, the Supreme Court, State, U.P., The Agriculture Produce Market Committee & Ors, CIT, National Taj Traders, CIT, Gujarat Oil & Allied Industies, CIT, CIT, Devradhan Madhavlal Genda Trust, Murali Export House & Ors, the Development Bank, the Central Government, the Tea Board, Statutory Construction (Edition, CIT, National Taj Traders, the Development Bank, the Central Government, the Development Bank, the Development Bank, the Development Bank, CIT, Patna High Court, CIT, Gujarat Oil & Allied Industries, Gujarat High Court, Tribunal, Tribunal, CIT v. Jaideep Industries, the Punjab & Haryana High Court, High Court, the Punjab & Haryana High Court, the Punjab & Haryana High Court, Madras High Court, CIT, Murali Export House & Ors, CIT, Calcutta High Court, the Income Tax Authority, CIT, Devradhan Madhavlal Genda Trust, Madhya Pradesh High Court, Jaideep Industries, Tribunal, Tribunal, Tribunal, Shahzadanand Charity Trust's, Calcutta High Court, CIT, Gujarat High Court, CIT, Gujarat Oil & Allied Industries, CIT v. Jaideep Industries, CIT, Gujarat Oil & Allied Industries, The Gujarat High Court, CIT v. Jaideep Industries, Division Bench, CIT v. Jaideep Industries, the Central Board of Direct Taxes, the Income Tax Officer, Gujarat High Court, Gujarat Oil & Allied Industries, Madras High Court, the Division Bench, CIT v. Jaideep Industries, Shahzedanand Charity Trust's, Gujarat High Court, CIT, Gujarat Oil & Allied Industries, CIT v. Jaideep Industries, Gujarat Oil & Allied Industries's, Gujarat High Court, Jaideep Industries's, Shahzedanand Charity Trust's, Income Tax Appeal No

CARDINAL: 83, 17, 2, 1, 2, 3, 180, 1993]201ITR325(Guj, 1958)IILLJ273SC, 1976]1SCR191, 1, 5, 33AB(2, 36(1)(xi, 80HHC(1, 4, 1-4-1989, 5, 1, 121, 535, 2, 1994]208ITR481(Mad, 4, 1998]230ITR714(MP, 1999]238ITR257(Cal, two, '32AB, 1, 5, 1, 2, 8, 1, one, 261, 516).(2, 1, 5, 5, 1, 28, 32A to 44D, 1, 1, 1, 5, 1, 2, 5, 5, 1, 5, 2, 1, 1, 5).11, 1976]102ITR560(Patna, 12, 1979]118ITR392(All, 12, 12, 1, 2, One, 180, 81, 14, 4, 4, 4, two, two, 1,64,638, 17,616, 2, 1992]195ITR825(Cal, 1993]201ITR325(Guj, 180, 81, 180, 83, 2001By, 189

PERSON: Chandigarh, CHD75, Shri Sawhney, Lal Srivastava, Ram Avtar Singh Bhadauria, Ram Gopal Singh, Govind Lal Chaggan Lal Patel, A.K. Mittal, Shri Mittal, A.N. Arunachalam, and(5, Art, Manbodhan Lal Srivastava, Sita Ram, Bhagwan Dass, Addl CIT, Sodhi, J., A.R Arunachalam, Rai Bahadur Bissesswarlal Motilal Malwasie Trust

DATE: 1961, the years 1988-89, 1989-90, 1961, years, the expiry of, six months, the previous year, 1989, 33ABA(2, 1996, 1980, the expiry of, six months, the previous year, the previous year, earlier years, the previous year, the expiry of, six months, the end of previous year, the previous year, the previous year, the expiry of, six months, the previous year, the subsequent years, 1961, the previous year, 1961, every subsequent year, four years, 1970, 1-4-1971, '13, the next day, a few days, 1989, '15, 10B, '1, '17, 1989, 1989, a later date, '18, today, 1999, 1961

FAC: 288, 288, 288

ORDINAL: first, first, second, first, first, second, second, second, first, second, first, second, second, first, second, second

QUANTITY: 9-2-1978, 9-2-1978

GPE: India, year.(5, with.xxxxxxxxxxIt, A.R.

MONEY: twenty per cent

LOC: Single