V. Gopal Vs. Income-tax Officer

Decided On : Oct-30-1992

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 271(1)(c, Section 271(1)(c, Section 263, Section 271(1)(c, Section 271, Section 263, Section 263, Section 263, Section 263, Section 263, Section 271, Section 271(1)(c, Section 271(1, Section 263, Section 275, Section 263, Section 263, the Amnesty Scheme, the Amnesty Scheme, Section 271(1)(c, Section 271(1)(c, Section 263, Section 263, Section 263, Section 274(2, Section 263, Section 275, Section 263, Section 271(1)(c, Section 275, Section 263, the Amnesty Scheme, Section 271(1, Section 263, Section 263, Section 275, Section 263, Section 271(1)(c, the Amnesty Scheme, Section 271(1, Section 271(1, Explanation 1, Section 271(1).27, Section 271(1)(c, Circular, Explanation 1, Section 271(1, Section 263 of the Act, Section 263, Section 271(1)(c, Section 271(1)(c, Section 271(1)(c, Section 263, Section 263, Section 263, Section 263, Section 263.38, Section 23A, Section 263, Section 271, Section 28(1)(c, Section 271(1)(c, Section 263, Section 263, Section 215, Section 215, Section 215(4, Section 139(1, Section 263, Section 139(8, Section 271(1, Section 271(1, Section 271(1)(c, Explanation 1, Explanation 1, Section 275, Section 263, Section 263, Section 275, Section 275, Section 263, Section 271

CARDINAL: 1, 25, 31-3-1983, 29-8-1984, 38,680, 3, 25, 24, 81, 91,854 19-2-1981, 31, 31-3-1983, 1, 40,000, 28,936, 33,525, 33,525, 2,204, 28,936, 2,385, 27, three, 3,50,000, 19,602, 31,914(iii, 1,66,000(v, 25,000(x, 9, 3,032, 31,914, 91,800, 25,000, 10, 1,43,436, 3,032, 19,602, 61,800, 38,000, 25,000, 1,25,000, 23,094, 74,290, 2,26,050.12, 16, 16, 1)(c, 157, 122, 24, 28-2-1989, 1)(c, 30, 451, 17, 2,43,161, 10-9-1986, 10-9-1986, 31-3-1989, 121, 535, 112, 161, 441, 30, 451, 17, 12, 441, 30, 451, 17, 12, more than half a dozen, 90, 271, 151, 189, 120, 627, 84, 63, 138, 163, 129, 28, 29, 451, 17, 441, 120, 62, 83, 22, one, one, 12, 30, 451, 17, 441, 451, 1, 37,000, One, 108, 1TR 736, 33, 1, 26, 441, 3, 23, 8, 1, two, 144, 62.32, 1)(c, 13,542, 2,88,735, 1, 37,000, three, 3,50,000, 1,43,437.42, 4, two, 48,724, 51,000, two, 1,24,000, 1, 17(e, 1, one, 12,19 and, 30, 451, 158, 28-2-1989, 25-3-1991, 1)(c

ORG: the Commissioner of Income-tax Madurai, Madurai, Department, Department, Order Books, Assessing, Assessing, the Daily Collection Chittai., Assessing, Daily Collection Chittai, Bank A/c Rs, Tribunal, the Tribunal, Tribunal, Assessing, Madurai, CIT, Smt, CGT, ITR, CIT, CIT, CIT, Shri K.L. Tilakchand, CIT, the Supreme Court, CIT, Co., CIT, ITR, Board's Circular No, Circular, CIT, CIT, Circular, Board, CIT, CST, SC, CIT, CIT, CIT, CIT, CIT, Calcutta, Christian Mica Industries Ltd., Department, Allahabad, Ramlal Kishore, Department, Court, IAC, the Supreme Court, CIT, Assessing, CIT, Assessing, Venkatakrishna Rice Co., CIT, CIT, K. P. Kandasami Mudaliar &, Sons, CIT In, Counsel for the Department, Assessing, SC, Har, the Supreme Court, Assessing, Assessing, Department, Department, Vevkatakrishna Rice Co., Department, CBDT Circular, Department, ITO, the Amnesty Scheme, Tribunal, Amnesty, Order Book, CIT, A.K. Bashu Sahib, CIT, Smt, CIT, Shri Rama Iyer, Department, Assessing, CIT, J.K.A. Rajappa Chetiiar, K.P. Kandasami Mudaliar &, Sons, CIT, succeed.33, State, State, Assessing, State, The Statute/Rules, Assessing, the Supreme Court, ITO, the Supreme Court, ITO, CIT, Department, Assessing, Department, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, A.K. Bashu Sahib's, Tribunal, the Reference Application, the Tribunal at Rs, Assessing, CIT, Assessing, CIT, Cochin-Malabar Estates Ltd., Assessing, ITO, Tribunal, ITO, the Tribunal for the, Calcutta, SitanathRoy, ITO, inter alia, ITO, ITO, the High Court, the High Court, ITO, V. Subramonia Iyer, ITO, ITO, CIT, Department, the Amnesty Scheme, ITR - St., Department of, Amnesty, Assessing, CIT

DATE: 1983-84, the year, previous year, year, 5-10-1982, the assessment year 1983-84, daily, daily, 1980-, 18-5-1979, 13,542 5-4-1980, 1981-82, 2558, the year, the previous year, year 1983-84, previous year, daily, years, daily, 1961, 1986, 1980, 1986, 15-11-1985, 1973, 1985, 1967, 15-11-1985, 1979, 1972, 19, 15-11-1985, the previous years, years, year 1983-84, 1977, 1990, the earlier assessment years, the previous year, year 1983-84, the assessment year 1983-84, 1983, the previous year, 1980-81, the previous year, year 1982-83, year 1983-84, the previous year, year 1983-84, the previous years, previous year, 1,48,094, 1,48,094, the assessment year 1983-84, years, February 17, 1986

PERSON: Order Books, chittai execut-, Daily, Rs, Order Books, TVS Moped Rs, Ariyur Land Rs, Jewellery Rs, Kalyana Mandaparn Rs, Jewellery Rs, Kalayana Mandapam Rs, Shri A. Satyamurthy, Act.14, M.P., Jijeehai Shinde v., Explanation KB, Authorised Representative, Madras, Amnesty Scheme, H.M. Esufali, H.M. Abdulali, Madras, E.V. Rajan, Shri J. Rama Iyer, Lal v. CIT[1972, Shri Rama Iyer, Shri Rama Iyer, Shri Rama Iyer, Shri Rama Iyer, Shri Rama Iyer, Shri Rama Iyer, Shri C.V. Rajan, Shri Raj, Bidhu Bhusan Sarkar, Shri Rajan, Shri Rajan, Shri Rajan, Shri Rajan's, Nos, Shri Rajan, Shri Rajan, Shri Rajan's, Shri Raj, Madras, V. Kanakammal v. ITO, Shri Raj, Shri Rajan, Shri Rajan, Shri Rama Iyer, Rama Iyer, Shri Rama Iyer, Shri Rajan's, Shri Rama Iyer, Rama Iyer, Madras, B. Nagi, Shri Rama Iyer, Shri A. Satyamurthy, Rama Iyer's, Shri, Shri Rajan, Shri Rajan, Madras, Shri Rama Iyer's, levy penalty, Nos, Shri Rajan, Shri Rajan

ORDINAL: first, Secondly, 8,900(vi, first, first, first, Secondly, first

FAC: Chittai, Chittai, the Assessing Officer.(i, the Amnesty Scheme, the Amnesty Scheme, the Amnesty Scheme, the Amnesty Scheme, the Writ Petition, the Amnesty Scheme

PRODUCT: Ledger, Ledger, 819, Circulars, 138, Act.21, ITD 157

GPE: OmissionYear, assessee, assessee, Kerala, Kerala

QUANTITY: 3-2-, 10-9-1986.18

NORP: us).The, ITAT, Gujarat, ITAT, ITAT, ITAT, ITAT, ITAT, ITAT

PERCENT: 40%, 6%

TIME: a minute, the minute, a minute, the impugned minute, the impugned minute, the impugned minute, The minute, the minute, the impugned minute, the impugned minute

WORK_OF_ART: N.A., Bidhu Bhusan Sarkar

LOC: Madras

EVENT: Act/Section 104 of the new Act