income-tax Officer Vs. Jotumal T. Thawani

Decided On : Dec-17-1990

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 147, Section 143(2, Section 143(3, Section 154/155, Section 154/155,buthe, Section 147, Section 148, Section 148, Section 132, Section 143(3, Section 147, Section 147 first, Section 147, Section 154, Section 198, Section 148, Section 148, Section 147, Section 148, Section 154/155, Section 154, Section 147, Section 148, Section 148, Section 14'7, Section 147, Section 154/155, Section 147(a, Section 147, Section 147(a, Section 147(6, Section 147(6, Section 147(a, Section 147(a, the IT Act, Section 144B, Section 132, Section 147, Section 147, Section 143(3, Section 143(2, Section 154, Section 143(3, Section 154/155, Section 154, Section 154, Section 147, Section 143(3, Section 147, Section 147 of the Act, Section 139, Section 147, Section 154, Section 147 of the Act, Section 147, Section 198 of the Act, Section 194BB, Section 194C, Section 194D and Section 195, Section 194, Section 48, Section 147 of the Act, Section 147 of the Act, Section 255(4, Section 147 of the Act, Section 147, Section 147(Z, Section 143(2, Section 143(3, Section 154, Section 143(3, Section 154/155, Section 154.5, Section 148, Section 147, Section 148, Section 148, Section 147, Section 147(a, Section 154, Section 147, Section 147(6, Section 147(a, Section 147(6, Section 154, Section 147.10, Section 147 of the Act, Section 147, Section 154, Section 147(a, Section 154, Section 147 of the Act

CARDINAL: 1, 2, 31-3-1978, 80,900, 31, 7, 80,900, 8), 19-1-1980, 22, 10-4-1980, 30-3-1983, 30, 147, 148, 153, 4, 23-3-1978, 30,000, 4, 3,000, 18-3-1978, 3,000, 3,000, 30,000, 31-3-1978, 19-1-1980, 4, 13-3-1978, 30,000, 27,000, 27,000, 27,000, 27,000, 2, 3,000, 30,000, 27,000, 31-3-1978, 2, 3,000, 23-3-1978.Obviously, two, 3,000, 27,000, 31-3-1978, 31, 3Q.000, 10-4-1980, two, 3,000, 27,000, 31-3-1978.6, 19-1-1980, 5, 53,700, 8,370, 30,000, 1-4-1979, 31, two, 30,000, 1-4-1979, 27,000, 27,000, 1-4-1978.In, 8, 22, 3,000, 27,000, 27,000, 1, 30,000, 19-1-1980, 22, 27,000, 1, 23-3-1978, 13, 30,000, 13-3-1978, 19-1, three, 1, 2, 148, 2, 7-3-1980, 8, 53,700, 3,000, 30,000, 4,00,000, 3,000, 30,000, 30,000, 4,00,000, 3,000, 30,000, 30,000, 3,000, one, 7-3-1980, 7-3-1980, two, 119, 996, 82, 100, 126, 147, 138, 823, 133, 199, 126, 157, 629, 118, 79, 100, 79, 22, 3,000, 3,000, 27,000, two, 22, 27,000, 31-3-1978, 31-3-1978.Thus, 27,000, 30-3-1983, 30,000, 20, 32,885, 30,000, 1-3-1978, 3,000, 30,000, 13-3-1978, 30,000, 8, 1, one, 1,00,000, 1,00,000, 572(Bom, 573, 574, six, 2, 37, 7, 5, 37, one, 37, 1,00,000, 9, 9,00,000 87,000, 60,75,000, 24, three, 44, three, 29-8-1977,4, 7, 28-11-1977, 13, 17, three, 44, 44, two, 24, 24, 28-8-1977, 52, 54 to 57, 28-11-1977, 28-8-1977, 33, 28-11-1977, two, 28-8-1977, One, 28-8-1977, two, 28-11-1977, One, two, one, two, 28-8-1977, 28-11, 58 to 71, 28-11-1977, 7 to 9, 5, 9, 28-3-1983, 5, only three, 44, 14, 28-8-1977, 4,05,000, 28, 28, 24-6-1977, two, 28-8-1977, 28-11-1977, only one, 28-8-1977, 4,05,000, 28-8-1977, 28-8-1977, 28-11-1977, 28-8-1977, 28-11, 44, 24-6-1977, only one, 4, 4, 30,000, 4, 28-8-1977, 28-8-1977, 28-11-1977, 28-8-1977, 28-11-1977, 28-8-1977, 28-11, 44, 4, 44, 24, 28-11-1977, 28-8-1977, 28-11, 15, 16, 4,00,000, 40 to 45, 12, 13, 36, 9,25,000, 1-6-1977, 1-6-1977, 41 to 45, 23-6-1979, 23-6-1979, 21, 3, 16, 1,00,000, 46 to 50, 14, 15, 37, 2,00,000, 51 to 56, 16, 17, 38, 51, 52 to 55, 56, 5, 15, 16, 4, 18, 19, 39, 59, 8,00,000, 16-6-1977, 59, 16, 1,00,000, 20, 40, 2, 61, 64, 75,000, 63, 75,000, two, 75,000, two, 75,000, half, 75,000, 65 to 78, 79, 139, 21, 22, One, 15, 4, 65 to 70, two, one, 15, 4, 15, 6, 2,21,000, 2,21,000, 13, 109, 15, 2,21,000, 2,21,000, 2,21,000, 87 to 96, 15, 2,21,000, 9,00,000, 38, 39, 38, 39, 10 and 11, 35, 20, 6, 7, 9, 39, two, 20, 9, 15, 16, 26, 75,000, 1, 24,75,000, 75,000, 15,00,000, 9,00,000, 9, 16, 36, 1 to 6, 16, above.33, 80,900, 31, 1, 2, 3, 4, 1,72,502, 1,755Annuity, 1,319, 34,204, 80, 2,355, 11,513Total, 80,900, 8,774, 31,132, 6,100, 1,00,000, 18-10-1977, 22-9-78, 7, 53,700, 3,000, 30,000, 4,00,000, 3,000, 30,000, 147, 53,700, 8,370, 30,000, 1-4-79, 22, 19, 30,000, 78-79, 13-3-78, 4,00,000, four, 30,000, 27,000, 27,000, 31-3-78, 27,000, 4,00,000, 27,000, 2, 30,000, 3,000, 30,000, 3,000, 30,000, 22-3-1980, 153, 153, 5, 30,000, 30,000, 7, 22-3-1980, 10-4-1980.Action, 19-1-1980, 118, 339, ten, 448, 1, 2, 3, 5, 6, one, 1, 2, 80,900, 53,700, 8,370, 30,000, 1-4-79, 22, 19, 19-1-1980, 4, 22-3-1980, 30,000, 10-4-1980, 30-3-1983, 30,000, 30,000, 13-3-1978, 3,000, 30,000, 31-3-1978, 30,000, 31-3-1978, 30,000, 31-3, 82, 831, 30,000, 3,000, 30,000, 30,000, 11, 3,000, 30,000, 30,000, 53,700, 8,370, 8,370, 53,700, 83,700, 53,700, 30,000, 30,000, 30,000, 1-4-79, 31-3-1978, 30,000, 31-3-1978, 30,000, 30,000, 30,000, 30,000, 30,000, 30,000, 30,000

DATE: the previous year ended, 8-9-1978, 8-9-1978, 21-9-1978, 22-9-1978, 22-9-1978, December 1980, 27-5-1983, 27th May, 1983, that year, that year, six months, 1978-79, the previous year ending, six months, year 1979-80, 1979-80, year 1979-80, year 1979-80, 30th June, 1980, more than 2 months, year, March/April 1980, year 1978-79, 22-9-1978, March 1978, 22-9-1978, year 1979-80, the assessment year 1979-80, 1978-79, 1978-79, this year, 1979, 1971, 1975, 1980, 1982, 1982, 1980, 1986, 1979, 1971, 1975, 1971, year 1979-80, year 1978-79, 1979-80, the year, year 1978-79, October 1977, 7th December, 1983, Dec., 1983, 27th July, 1982, 1980, 1980, 1980, 1980, August, 1988, year 1979-80, 7-12-1983, 7-12-1983, August, 1988, this year, 14-9-1977, the year 1977 to 1979, 34 to 37, 29th August, 1977, 1977, 14-9-1977, 14-9-1977, more than three years later, 1st June 1977.Herein, 8-8-1977, 8-8-1977, 51, July 22,1977, 18-10-1977, 18-10-1977, 57, 58, 22-9-1978, 60 and 61, June 17, 1977, June 17, 1977, 62, April 19, 1977, 1st June, 1977, 19th April, 1977, two months, April 19,1977, 1st June, 1977, this month, 71 to 74, July 6,1977, December 6,1977, the year 1981, 15th July, 1981, July/ August 1978, this year, 1st Sept., 1977, year 1979-80, year 1978-79, 1st Sept., 1977, year 1979-80, this year, 1961, 22-9-1978, 16-3-1978, one day, 1974, 35895, 1978-79, this year, 31st July 1978, 31st March 78, 1961, the assessment year 78-79, 1961, 6 months, 1978-79, 1979-80, A.Y. 1978-79, 1978-79, this assessment year, 1979-80, the assessment year 1978-1979, 1961, 30 days, 10th April 1980, 1961, 30th March 1983, that year, that year, the assessment year, 1922, 11 of 1922, any year, any year, the assessment year, year, year, 1979-80, year, year 1979-80, 1979, 18-5-1965, year, 4902, year 1978-79, 1961, the year, 1978-79, 31-7-1978, 31st March 1978, 8-9-1978.Waiving, 21-9-1978, 22-9-1978, 22-9-1978, the assessment year 78-79, 1961, January, 1980, 1978-79, the period ending, 1978-79on, 1978-79, 1971, 18-5-1965, this assessment year, this assessment year, this year, the subsequent year, this year, subsequent year

ORDINAL: second, first, Second, first, secondly, first, third, first, second, first, 7th, 5th, first, 5th, first, first, first, first, second, first, first, First, Secondly, firstly, secondly, First, first, Third, Third, first, Third, Third, second

QUANTITY: 10-2-1983

ORG: the Commissioner (Appeals, The Commissioner (Appeals, the Commissioner (Appeals, Sections 148, Central Government, Reserve Bank of India, Bank, TDS, Bank, xerox, Reserve Bank of India, Certificate, l-4-1978.Such, Deduction Certificate, Sub-sec, Sippy Films Ltd., Parliament, the Supreme Court, Indian &amp, Eastern Newspaper Society, CIT, ITR, Bankipur Club Ltd., CIT, CIT, CIT, Killick Industries Ltd. Industries Ltd., ITR, Chemical Industries, ITO, ITR, CIT, CIT, the Supreme Court, Works Ltd., CIT, Burlop Dealers Ltd., ITO, Calcutta Credit Corporation Ltd., ITO, Worts Ltd., Burlop Dealers Ltd., the Supreme Court, the Supreme Court, The Supreme Court, Gemini Leather Stores', date.12, Departmental Representative, the Bank of Oman Limited, the Commissioner (Appeals, Departmental Representative, Tribunal, S/Shri Bharat Nariman, S/Shri Bharat Nariman, Smt, KanchanNariman, ITA Nos.571 (Bom., the Commissioner (Appeals, Tribunal, Tribunal, Tribunal, the Commissioner (Appeals, Tribunal, ITO, Tribunal, Tribunal, the Commissioner (Appeals, Tribunal, Tribunal, Department, Territory Amount Date of Lab letter----------------------------------------------------(i, Film Centre Laboratory, 32 &amp, UP, the Film Centre Laboratory, U.P., U.P., the Commissioner (Appeals, Departmental Representative, the Commissioner (Appeals, the Commissioner (Appeals, Departmental Representative, Departmental Representative, the Commissioner (Appeals, Delhi &amp, U.P., Delhi &amp, Departmental Representative, Departmental Representative's, UP, Delhi &amp, Delhi &amp, Delhi &amp, Civil Court, Department, UP, UP &amp, UP, the Commissioner (Appeals, M/s. Film Centre, the assessee - Shri Jotumal T. Thawani, M/s. Film Centre, M/s. Film Centre, the Commissioner (Appeals, Department, The Commissioner (Appeals, Bengal Eastern, M/s. Film Centre, The Commissioner (Appeals, Amrit, The Commissioner (Appeals, un-explained, The Commissioner (Appeals, M/s. A.K. Movies, M/s. A.K. Movies, Karishma, M/s. A.K.Movies, M/s. Film Centre Laboratory, the Film Centre Laboratory, the assessee - Shri Jotumal T. Thawani, xerox, Department, Advocates M/s. Madhukar Miinim &amp, Co., the Advocate of M/s. A.K. Movies, picture'Yaarana'or, Yaar Mera'but, Advocates M/s.Madhukar Munim &amp, Co., Shri Jotumal T. Thawani, M/s. A.K. Movies, Department, Yaarana'in, M/s. Suresh Desai and Associates, Eastern, The Commissioner (Appeals, The Commissioner (Appeals, the Commissioner (Appeals, Suhagat Sl, the Commissioner (Appeals, SI, Artist brushes &amp, D.N., TDS, CDS, CDS Act, Bank of India, Foreign Inward Certificate, ITO, Sippy Films Ltd., Reserve Bank of India, Certificate, Certificate, Reserve Bank of India, Sections 148, Sections 148, Films Ltd., Sippy Films Ltd., TDS, Sections 192 to 194, Section 194A, Section 194B, TDS, TDS, TDS, Padamapat Sugar Mills Co. Ltd., State of Uttar Pradesh, TDS, TDS, The Central Board of Direct Taxes, inter alia, Board, Department, Government, Department, the Public Relation Officers, TDS, Bench, the Bombay Bench ', Reserve Bank of India, Certificate, Judicial, M/s Sipply Films, un, the Supreme Court, Bankipur Club Ltd., CIT, Appellate Tribunal, the Tax Deduction Certificate, Judicial, M/s Sippy Films, the Central Board of Direct Taxes, Board, the Central Board of Direct Taxes, Departmental Representative Shri A.A. Makhija, M/s Sippy Films, the Reserve Bank of India, M/s Sippy Films, the Reserve Bank of India, Judicial, Tribunal

PERCENT: 15%, 10%, 10%, 10%, 10%, 10%, 11%, 10%, 10%, 10%, 3,000 - 10%, 10%, 10%, 10%, 10%, 10%

GPE: A.Y., assessee, assessee, assessee, assessee, A.Y., A.Y., assessee, case.10, us, A.Y., Dubai, Assessee, Shri Rastagar Zarwani, assessee, Bombay, Bombay, Delhi, U.P., Delhi, Bombay, Delhi, U.P.territory, Bombay, Delhi, Delhi, U.P.territory, Bombay, Bombay, Delhi, Delhi, Bombay, Bombay, Delhi, Bombay, Delhi, Bombay, Delhi, Delhi, Delhi, East Bengal, assessee, Delhi, Delhi, Bengal, Delhi, Bengal, Delhi, Bombay, Bengal, Delhi, Delhi, Delhi, Bengal, Bombay, assessee, assessee, Bombay, Delhi, Bombay, assessee, assessee, Bengal, Yaarana, Canara Bank, A.R Street, Dubai, A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., A.Y., Bombay, Clause, assessee, assessee, assessee, assessee, assessee, assessee, A.Y., A.Y., A.Y., law.7

PERSON: Rs, Sippy Films, Mundra Salt &, H. Noronha v., Kar, John Devinathan v. Addl, A.P. Divekar v., Calcutta Credit Corpn., A. Y. 1978-79, Bahirwani, Abdul Rahim Zarwani, Bahirwani, Rastagar Zarwani, Abdul Rahim Zarwani, Rastagar Zarwani, N.K. Gajwani, Ravi Nariman, Rs, Rastagar Zarwani, Rastagar Zarwani, Aashiq Hoon, Bhaharon ka5, Muqudar Ka, Shan, Shan, Shan, Shan, Shri Devidas J. Thawani &, Shri Devidas, J. Thawani, ShriJotumal T. Thawani', Shan, J. Thawani, Shri Devidas, J. Thawani, Shri Jotumal T. Thawani, Shri Devidas, J. Thawani, Shan, Shri Jotumal T. Thawani, Shri Devidas J.Thawani &, Shri Devidas J. Thawani &, Shri Devidas J. Thawani &, Shri Jotumal T. Thawani, Shri Devidas J. Thawani &, Shri Jotumal T. Thawani, Shri Devidas J.Thawani &, Shri Jotumal, Jetter, Shan, Shan, Aashiq Hoon, Baharon Ka', Swami, Jayasarathy Combine, Swami, Swami, Muqudar Ka Sikandar', lien, Shri Jotumal T. Thawani, Shan, Shan, Muqudar Ka Sikandar', Khoon Ki Pukar', lien, Shan, Aafat, Aafat, Gurudutt Film Combine, Gurudutt Film Combine, Gurudutt Film Combine, Yaarana, Yaar Mera', Yaar Mera', A.K. Nadiadwala, Karishma, A.K. Nadiadwala, Yaarana, Yaar Mera', Yaarana, Shri C.B. Wadhava, Yaarana, Karishma, Yaarana, Yaarana, Shri A.K. Nadiadwala, Shri A.K. Nadiadwala, Yaarana, Yaarana, Mera, Yaarana, Shri Jotumal T. Thawani, Suhag, Suhag, Aafat, Aafat, Deposit, Abdul Rahim Zarwani, Sippy Films, Should-, XXX v. Jotumal T. Thawdhi, Sippy Films

NORP: ITO, Madnani Engg, Representative, Indian, Hon'ble

WORK_OF_ART: The Sippy Films, Chakravyuha, Shri Jotumal Thawani, the Assessing Officers, Officers

FAC: the Film Centre, Bombay Bench ', Shri G.C. Sharma

TIME: 9-12-1980, 23-11-1977, 11 -00 a.m., 11-00 a.m.

PRODUCT: Yaarana