Deepak Singh and Family (Huf) Vs. Assistant Commissioner of

Decided On : Sep-01-1993

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 271(1)(c, Section 273(2)(a, Section 271(1)(c).2, Section 35CCA, Section 35CCA/80GGA, Section 35CCA/80GGA, Section 143(3, Section 132, Section 35CCA, Section 154/155, Section 35CCA, Section 154/155, Section 35, Explanation 1 to Section 271(1)(c, Section 132, Section 133A, Section 216, Section 132, Section 35CCA, Section 35(2A, the Explanation 1 to Section 271(1)(c, Section 271(1)(c, Chapter VIA for Rs, Section 131, Section 256(2, Section 139(5, Section 139(5, Section 139(5, Section 271(1)(c, this Paper Book, Section 35CCA, Section 35CCAwe, the Indian Penal Code, Section 35CCA, Section 35CCA, Section 35CCA, Section 80GGA, Section 35CCA, Section 1G3A, Section 35CCA, Section 35CCA, Section 273(2)(a, Section 271(1)(c, Section 271(1)(c, Section 273(2)(a

CARDINAL: 1, two, one, 4,28,190, 5,00,000, 4, 5, 9,11,399, 12,80,312, 2-11-1983.The, 5, two, 15, 5,00,000, 7, Two, 19-11-1982, 15-12-1982, 3, 2, one, 19-12-1982, 26-11-1983, 8, three, two, one, one, 30-6-1983, 28-8-1992, 158, 89, 2, 165, 6, 30-6-1983, two, three, 2, 17, 108, 118, 121, 18-11-1982, 199, 212, 125, 152, 507, two, 340, one, two, 4.75, one, 1-4-1984, 14, 71,000, 30, 19-12-1982, two, two, 3, 6-12-1982, 2, 132-133, one, 36, 30-6-1983, 5, 10, 491, 225/86/85, 15-11-1985, 19, 30, 5-11-1983, two, 1 to 28, 17, 30-34, 2, 17, 17-12-1982, 69, 17, 5, Rs.4, 3-12-1982, 148, 152, 5, 7, 156 to 159, 26, 25, 30, 28-8-1992, 21, 2, 137, 131, 680, 116, 134, 342, 1978, 115, 1.16, 2, 1 to 184, 1, 184, 2, 30-6-1983, two, 26, one, one, 5, 27, 27, 21, 21, 21, 21, 4, 40, 4.75, 4.75, about 133, 6-12-1983, one, 29, 30, 30, one, one, 30-6-1983, 30-6-1983, two, two, 6, 17, 19, 216, 28, 10-12, 5864/, 5866/, 846, 2420/, 13, 216

GPE: assessee, assessee, assessee, Delhi, Subhiah Chetti, Bombay, Counsel, assessee, Counsel, pp, assessee, pp, Delhi, assessee, Amritlal, Somabhai, India, Village Joyrambati, District Bankura, Delhi, Inalsa, Inalsa, assessee, assessee, assessee, Delhi, Counsel, Delhi, Junel993, assessee, A.Y., A.Y., Ind., A.Y.

DATE: 1961, 30th June, 1983, 5-11-1983, 5-11-1983, 19-12-1982, 13-9-1983, September/October 1983, 26-11-1983, September 1982, December 1982, 4-9-1983, 14-9-1983, 5290, 1986, the different year, 1973, 29-10-1985, 5-11-1983, 1987, all between 30th June, 1983, November, 1983, 13-9-1983, 5-11-1983, 5-11-1983, 23-11-1983, 25-10-1983, 23-11-1983, 1988, 13-9-1983, April 1992, 14-9-1983, 1980, 1985, one year, one year, 1993, September 1982, September 1982, February 1989.Referring, 4-12-1982, 24-12-1982, 1991, the same day, October 1985, leviable.11, two years, 14-9-1983, June 1982, 1983, 5-11-1983, 13-9-1983, 1982, September, 1983, that day, 20-10-1983, 25-10-1983, 1982-83, 5290, 1988, year 1984-85, 1988, year 1984-85, March 1983, 1982, 1981, 1979, 1982, 5-11-1983, September 1982, 27-9-1982, September 1982, 4-9-1982, 27-9-1982, 1992, September 1982, 8-10-1983, 26-11-1983, 13-9-1983, April 1982, 5-11-1983, one year, 5-11-1983, 26-11-1983, 3510, 3607, 1987, 5-11-1983, the same day, 5-11-1983, June 1982, June 1982, 5-11-1983, 1983, 1983-84, 30-9-1992, 30-9-1992, 30-11-1992, 1992, 1983

ORDINAL: First, 5th, third, Secondly, first, first, Sixth, First, Second, first, first, second, first, first, second, second, first, first, first

ORG: HUF, HUF, Varun Enterprises, Varun Enterprises at Rs, Varun Enterprises at Rs, Varun Enterprises, Manav Seva Charitable Foundation, Department, Varun Enterprises, Varun Enterprises, Manav Sewa Charitable Foundation, Shriram Group, Meghdoot Enterprises (P.) Ltd., Kama Commercial (P.) Ltd., Charat Ram Group, Registered Post, Shriram Group, Shriram Group, bearer, S/Shri Vipin Mehra, P.P. Verma, Varun Enterprises, Assessing, Varun Enterprises, the CIT (Appeals, the CIT (Appeals, Shri Pradeep Dinodia, Appellate, The Economic Times, Hastimal Sancheti Memorial Trust, Inalsa Ltd., Hastimal Sancheti Memorial Trust, inalsa Ltd., Inalsa Ltd., Hastimal Sancheti Memorial Trust, Inalsa Ltd., Inalsa Ltd., the Appellate Tribunal, the Appellate Tribunal, Tribunal, Inalsa Ltd., Delhi High Court, CWT, Inalsa Ltd., ITO, Reliance, Allahabad High Court, CIT, ITO, Reliance, CIT, Bengal Iron Galvanising Works, S/Shri Vipin Mehra, P.P. Verma, pp., Trust, Appellate, Varun Enterprises, Bench, Bench, INALSA, DCM Group, DCM Group, DCM Group, DCM Limited, S/Shri P.P. Verma, Reliance, the Supreme Court, CIT, Delhi High Court, Sona Electric Co., CIT, INALSA Limited, Inalsa Ltd., the DCM Group, DCM Group, INALSA Group, HACP Rural Development Corporation, Hyderabad, Parvati Charitable Foundation, Varun Enterprises's, Murli Manohar of Ramakrishna, Manav Sewa Charitable Trust, Varun Enterprises, N.R. Dongre's, the Banking (Regulation) Act, S/Shri Prem Prakash, Institution, Tribunal, Varun Enterprises, Varun Enterprises, Varun Enterprises, Bench, Bench, Varun Enterprises, Varun Enterprises, Reliance, Smt, Varun Enterprises, Tribunal, Trust, the Appellate Tribunal, the Appellate Tribunal, the Paper Books of the department, Delta Overseas Pvt.Ltd., Reliance, ITO, Kumar Metal Industries, ITD 261, Varun Enterprises, Varun Enterprises's, Varun Enterprises, Varun Enterprises, Reliance, Circular, ITO, ITO, Departmental Representative Shri Sandeep, Departmental Representative, Departmental Representative, Shri Prakash, DCM Group, DCM, Trust, DCM Group, S/Shri Prem Prakash, P.P. Verma, Reliance, India Ltd., HUF, S/Shri Prem Prakash, P.P. Verma, Meghdoot Enterprises, Inalsa (P.) Ltd., Inalsa (P.) Ltd., Meghdoot Enterprises Shri Prem Prakash, Pushpam Investment Co., S/Shri Vipin Mehra, P.P. Verma, Manav Sewa Charitable Foundation, Delta Overseas, Delta Overseas, Pushpam Investment, Shri P.P. Verma, S/Shri Vipin Mehra, P.P. Verma, Shri R.B. Sharma, S/Shri Vipin Mehra, P.P. Verma, State Bank of India, Departmental Representative, Departmental Representative, assesse, Departmental Representative, Non-DCM Group, Chart, DCM Group, Varun Enterprises, the Appellate Tribunal, Inalsa (P.) Ltd., Usha International, N.R. Dongre, Varun Enterprises, N.R. Dongre's, N.R. Dongre, Departmental Representative, Reliance, ITO, CIT, Departmental Representative, Allahabad High Court, CIT, Reliance, the Madhya Pradesh High Court, CIT, Ramlal Agarwal, CIT, Allahabad High Court, Mool Chand, CIT, ITR, the Charat Ram Group, Departmental Representative, the Appellate Tribunal, Departmental Representative, the Appellate Tribunal, Reliance, Executives, Department, S/Shri Vipin Mehra, P.P. Verma, Departmental Representative, N.R. Dongre v., ITO, ITD 574, Tribunal, Reliance, M/s Pushpam Investment Company to M/s Varun Enterprises and M/s Delta Overseas Pvt, Pushpam Investment Company, Smt, M/s Varun Enterprises and M/s Delta Overseas Pvt., M/s Varun Enterprises and M/s, Delta Overseas Pvt. Ltd., HUF, Shriram Group, the Appellate Tribunal, S/Shri Vipin Mehra, Varun Enterprises, the Appellate Tribunal, M/s Varun Enterprises, N.R. Dongre, M/s Varun Enterprises, Hastimal Sancheti Memorial Trust, Newspaper, the Appellate Tribunal, Varun Enterprises, Varun Enterprises, Varun Enterprises, Bench, Varun Enterprises, Varun Enterprises, the Appellate Tribunal, Inalsa (P.) Ltd., Tribunal, the Appellate Tribunal, Inalsa (P.) Ltd., Bench, Bench, Varun Enterprises, Varun Enterprises, Varun Enterprises, High Courts, Department, Madhya Pradesh High Court, Punjab &, Delhi High Courts, SLP, Punjab &amp, Haryana High Court, Supreme Court, the Delhi High Court, Punjab &, Haryana High Courts, Delhi High Court, S/Shri Prem Prakash, Department, ITO, Varun Enterprises', Varun Enterprises', Bench, the Appellate Tribunal, Varun Enterprises, the Appellate Tribunal, donation1, Trust, ITO, Inalsa Ltd., A.Y. Memorial, genuine.1984-85 Trust, Pvt. Ltd, K.S. Kalra Ramakrishna 271(1)(c, Sons, Institute of Del/88 Graphic Arts, K.S. Kalra Ramakrishna 271(1)(c, Varun Hastimal 216, Enterprises Sancheti Usha &, Inalsa Orders, Memorial Del/89 Trust, ITA No, Usha Aparna

PERSON: Shri Deepak Singh, Gramsewa Parishad, Shri Deepak Singh, Murli Mohan, Shri Vipin Mehra, Shri Vipin Mehra, Shri Prem Prakash Verma, Shri Vipin Mehra, Shri Vipin Mehra, Shri Prem Prakash, Vipin Mehra, Vipin Mehra, Shri Deepak Singh, Vipin Mehra, Vipin Mehra, Shri Prem Prakash, Vipin Mehra, Prem Prakash, Shri Deepak Singh, Charat Ram, Vipin Mehra, Shri P.P. Verma, Vipin Mehra, Shri Prem Prakash, A.N. Sarvaria v., Gopal Krishna Singhania, Shri Vipin Mehra, Vipin Mehra, Shri Vipin Mehra, Shri Vipin Mehra, Shri Vipin Mehra, Vipin Mehra, Shri Vipin Mehra, Tech Invest, Vipin Mehra, Shri Vipin Mehra, Vipin Mehra, Shri Vipin Mehra, Benches, Intelligence Wing, Bharat Ram, Charat Ram, Lala Murli Dhar, Madan Mohan Lal Shriram Limited, Vipin Mehra, Kishinchand Chellaram v., Bench, Prem Prakash, Shri Prem Prakash, Shri Prem Prakash, Shri Prern Prakash, Prem Prakash, Vipin Mehra, Vipin Mehra, Vipin Mehra, N.R.Dongre, Vipin Mehra, Shri Vipin Mehra, Shri Vipin Mehra, Rs, Shri Vipin Mehra, Shri Prem Prakash, Shri Prem Prakash, Mohan Lal Shriram, Shri Prem Prakash, Shri Prem Prakash, Shri Prem Prakash, Vipin Mehra, Vipin Mehra, Vipin Mehra, Shri S.C. Gupta, Vipin Mehra, Vipin Mehra, Prem Prakash, Vipin Mehra, Shri Vipin Mehra, Shri Vipin Mehra, Shri Deepak Singh, Shri Deepak Singh, Shri Vipin Mehra, Vipin Mehra, Shri Deepak Singh, Vipin Mehra, Shri R.B. Sharma, Shri H.L. Goel, Shri Vipin Mehra, Vipin Mehra's, Vipin Mehra, Shri Mehra, Shri Deepak Singh, Shri Mehra, Shri Vipin Mehra, Barrackpore, Kumar Jagadish, Chandra Sinha v., Mohd, Ibrahim Azimulla v., Mahesh Chand, A.R. Smt, Surbhi Sinha, Shri Vipin Mehra, Shri Vipin Mehra, Shri P.P. Verma, Shri Vipin Mehra, Shri P.P. Verma, Prem Prakash, Shri Vipin Mehra, Shri Deepak Singh, Shri Prem Prakash, Vipin Mehra, Shri P.P. Verma, Shri Vipin Mehra, Shri Vipin Mehra, Shri Vipin Mehra, Shri Vipin Mehra, Vipin Mehra, Shri Vipin Mehra, Newspapers, Shri Vipin Mehra, Shri Mehra, Shri Vipin Mehra, Shri Vipin Mehra, Shri Prem Prakash, Vipin Mehra, Shri Prem Prakash, Shri Vipin Mehra, Vipin Mehra, Vipin Mehra, Shri Mehra, Shri Mehra's, Vipin Mehra, Shri Mehra, Shri Vipin Mehra, Verma, Shri, Vipin Mehra, Shri Murli Manohar, Shri Vipin Mehra, Shri Murli Manohar, Vipin Mehra, Shri Deepak Singh, Shri S.C. Gupta, concerned.27, Prem Prakash, Benches, Misc, Amritlal Somabhai, Ram Lal Agarwal, Haryana, Shri Vipin Mehra, Vipin Mehra, Morarji Bai, Desai Gramonati, Kama Commercial 271(1)(c, Morarji Bai, N.R. Dongre Ramakrishna 143(3

PERCENT: 67%, 67%, 100%, 133%

WORK_OF_ART: Inalsa (P.) Ltd., Paper Book, Paper Book, Hastimal Sancheti Memorial Trust, Inalsa (P.) Ltd., Paper Book, the Paper Book, Paper Book, the Paper Book, the Paper Book, Paper Book, another Paper Book, the Paper Book, the Paper Book, the Paper Book, Paper Book, Paper Book No, the Paper Book No, Paper Book, Hastimal Sancheti Memorial Trust

MONEY: 67 per cent, 2 per cent, 50 per cent, 133 per cent

TIME: 9-11-1983

NORP: Trusts, Hon'ble

PRODUCT: 713, S/Shri, 833, Shri P.P. Verma, Circular

FAC: the Manav Sewa Charitable Trust, the Delhi Bench, return.30

EVENT: the 5290/Del/88 Sancheti