Wealth-tax Officer Vs. K.M. Mistry

Decided On : Dec-20-1994

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: the Full Bench, 138, Section 61, the Indian Registration Act, Section 47, the Registration Act, 138, Section 45, Section 47, the Registration Act, Section 2, Section 47, the Indian Registration Act, Chapter XX-A of the Income-tax Act, Chapter XX, Section 269C, Section 13(5, 138, Section 144, Section 2(m, Section 2(m, Section 269C, Section 47 of the Registration Act, Section 47, the Registration Act, Section 47, the Registration Act, Section 61, the Registration Act, Section 47 of the Registration Act, Section 47, Section 47, Section 47, the Registration Act, Cal 270, Cal 78, Section 16(3, Section 60(1, the Registration Act, Section 61(1, the Registration Act, Section 16(3, the Bihar Act XII, Section 16(2, the Bihar Act XII, Section 47, Section 47 of the Registration Act, Section 61, the Registration Act, Section 47 of the Registration Act, Section 47 of the Registration Act, Section 47, the Registration Act, Chapter XX-A, Chapter, the Indian Registration Act, Chapter XX-A, Chapter, Chapter, Section 47, the Indian Registration Act, Chapter XX-A of the Income-tax Act, Section 9, the Registration Act, the Maharashtra Act No., Section 2, Section 2, Section 2, the Indian Registration Act, Section 5 of the Act, Section 4 of the Act, Section 2 and Section 13 of the Act, Section 2, Maharashtra Act XV, the Maharashtra Act 15 of 1971, the Registration Act, Section 47, the Registration Act, Section 47, Section 45, Section 45, Section 61(2, the Registration Act, Section 61(2, the Registration Act, Section 47 of the Registration Act, Section 47, Section 61(2, the Registration Act, Section 47 of the Registration Act, Section 47 and Section 61, the Registration Act, Section 61, Section 47, the Registration Act, Section 47, Section 47, Section 47, the Registration Act, Section 47, Section 47, Section 47, the Indian Registration Act, Section 47, the Registration Act, Section 47, Section 2(m

CARDINAL: 1, 20, 5962/(Bom, 142, 102, 3665/(Bom, 1489/, two, two, 138, 77, 77, 1, 142, 102, 138, 77, 637, three, 1/3rd, one-third, 40, five, 32, three, 32, 9, 12, 32, one-third, 12, 12, transferee, 12, one-third, 1980.5, 28, 12, 12, 12, transferee, 12, 244, 3, 4, 3148/(Bom, 5962/(Bom, 5, 3665/(Bom, 6, 163, 7, 117, 8, 95, 197, 9, 77, 1, 268, 2, 102, 3, 162, 890, 4, 244, 5, 6, 1994, 208, 232, two, 102, 12, 142, 402, 142, 402, 1994, 208, 232, two, one-third, one-third, three, one-third, 40, five, 32, three, 12, 32, 12, 12, 12, 12, 12, 12, 12, 32, 12, 32, one-third, 10 and 11, one-third, 32, 1 to 9, 2, 142, 249, 3, 102, 4, 83, 14, 6, 77, 8, 18, 12, 12, 12, 12, 12, 12, 162, 21, 142, 407, 409, 22, 142, 410, 95, 197, 117, 278.23, 2,000, One, 1749, two, 150, 62, 24, 244, one, 2,000, 2,000, 19, 3, transferee, transferee, 250, 2, 474, 1, 248, 878, 25, 163, 61, 65, 26, 95, 197, 197, 198, 27, 77, 637, 1, 2, one, 3, 12, 2, 5, 13, 6, 2, 4, 5., 1, 2, 31, 3, 5, 13, 1, 2, 3, 5, 3, 32, one, 40, 32, 32, 12, 12 to 21, 2, 645, 1, 34, 12, 61, 12, 12, 138, 245, 4,289, one-third, 268, 138, 35, 270, 138, transferee, one, one, 36, 1994, 208, 232, 254, 255, 38, 256, 61, 47, two, 445, 304, 39, 162, 162, 12, 12, 162, 208, 232, 6, one-third, 12, one-third, 12, one-third, two, two

DATE: June 16, 1988, June 1, 1988, March 31, 1980, the assessment years 1978-79 and 1979-80, 5961, 1983, February 16, 1988, 1983, 1976, years 1975-76 to 1979-80, 3284, 3593, 1983, 1984, 1985, March 1, 1988, earlier years, 1982, 1970, 1981, 1982, 1970, January 21, 1974, 1973, 1983, 1976, 1982, 1970, the earlier years, the accounting year, 1976-77, the assessment year 1976-77.4, the assessment year 1980-81, March 31, June 20, 1987, year 1975-76, earlier years, June 20, 1987, the assessment year 1980-81, 1970, February 16, 1988, 5669, 3670, 3672, 1983, 1984, 1984, 1976-77 to 1979-80, 1980-81, 5961, 1983, years 1978-79 and 1979-80, March 1, 1988, 3284, 3593, 1983, 1984, 1489/(Bom, 1985, years 1975-76 to 1979-80, 1987, 1979, 1974, 1970, 1982, 1976, 1986, 1980, 1976, March 11, 1975, 1983, November 15, 1972, November 7, 1972, 1961, 1983, 1980, 1980-81, years 1975-76 to 1979-80, March 1, 1986, those years, February 16, 1988, 1976-77, 1977-78, 1978-79, 1980-81, those assessment years, those years, March 12, 1975, years, 1983, 1976, 1972, 1976-77, years, 15, 16, March 12, 1975, 1982, 1970, the accounting year, the earlier years, the assessment year 1980-81, 1986, 1957, 1957, 1983, November 7, 1972, September 21, 1977, 1961, November 15, 1972, June 26, 1978, 1983, 1974, 1979, 1747, January 31, 1946, February 2, 1946, February 9, 1946, an earlier date, January 31, 1946, 1940 2, October 9, 1964, October 14, 1964, November 26, 1964, 1962, 1965, November 30, 1964, 1908, 1962, November 30, 1964, four days, November 26, 1964, 1962, November 30, 1964, October 9, 1964, November 26, 1964, November 26, 1964, 1962, 1747, 1961, 1368, 1959, 1987, October, 1970, November, 1970, March, 1975, the assessment year 1973-74, the assessment year 1973-74, that year, 1974, 1908, 1908, 1970, 1957, 1958, annual, the assessment year 1957-58, the accounting year, annual, March 29, 1956, 1922, 1922, annual, the assessment year 1980-81, March 31, 1980, 4, February 19, 1971, 1974, 53 of 1974, 1908, 1970, 1970, this year, 1970, 1971, the 11th day of March, 1975, the 14th day of March, 1975, March 11, 1975, March 14, 1975, March 31, 1980, year, the assessment year, 22 to 27, August, October, 1981, 1982, March, 1970, March 1, 1970, April 1, 1970, 1747, previous year, the previous year, one year, April 18, 1967, October 11, 1967, the assessment year 1969-70, the previous year ended by, August 31, 1968, the assessment year 1968-69, the assessment year 1969-70, the previous year, October 11, 1967, April 29, 1970, April 29, 1970, October 11, 1967, April 29, 1970, October 11, 1967, the previous year, the accounting year, year, the assessment year 1969-70, 1986, 1986, the assessment year, the assessment year, the assessment year, the assessment year, the assessment year 1980-81, the assessment year 1980-81, 1980-81, 1980-81, 1986, 1994, 1980, 6, July 27, 1974, July 28, 1974, November 11, 1974, November 11, 1974, July 27, 1974, three years, July 27, 1974, September 10, 1977, three years, July 28, 1974, November 11, July 28, 1974, July 28, 1974, September 10, 1977, three years, July 27, 1974, September 10, 1977, three years, July 28, 1974, 1980, 1980, the assessment years 1978-79 and 1979-80, 1976-77 to 1979-80, March 31, 1980, 1980-81, year, the past assessment years, 1980-81

GPE: Bombay, Arundhati, Arundhati, Bombay, Arundhati, Colaba, Bombay, assessee, assessee, Delhi, Colaba, Bombay, assessee, flats.19, Nawab, Amarchand, Divve, Tilakdhari, Mohamedan, Mohamedan, Radhakishan, Delhi, Arundhati, Nawab, Nawab, Nawab

ORG: Shri P.M. Mistry, Tribunal, the Bombay High Court, Amarchand J. Agarwal v. Union of India, CIT, Tribunal, Department, Tribunal, the Bombay High Court, Tribunal, CIT, CIT, Ganga Properties Ltd., ITR 637.However, the Bombay Tribunal, Smt, CIT, CIT, Ganga Properties Ltd., the Commissioner of Income-tax, Amarchand J. Agarwal, Zorostrian Building Society Ltd., the Gujarat High Court, the Calcutta High Court, Ganga Properties Ltd., Bench, Tribunal, Shri P.M. Mistry, Shri P.M. Mistry, Shri K.M. Mistry, Shri P.M. Mistry, the Apartment Owners' Act, Department, Revenue, Tribunal, Departmental Representative, Shri P.J. Parchiwalla, Departmental Representative, Departmental Representative, AIR 1969, Maharashtra Apartment Ownership Act, the Bombay Tribunal, Shri P.M. Mistry, Tribunal, CIT, IAC, AP, Mahavir Metal Works P. Ltd., Union of India, CIT, Ganga Properties Ltd., Departmental Representative, CIT, CIT, Zorostrian Building Society Ltd., Nawab, CWT, AIR 1969, Fort Properties Put Ltd., CIT, Departmental Representative, CIT, Zorostrian Building Society Ltd., Departmental Representative, Amarchand J. Agarwal v. Union of India, ITR, the Bombay High Court, Department, Supreme Court, the Bombay High Court, Fort Properties P. Ltd., CIT, Tribunal, Department, Department, Department, the Supreme Court, the Bombay High Court, Shri P.M. Mistry, Departmental Representative, Departmental Representative, Tribunal, Tribunal, Shri P.M. Mistry, Departmental Representative, Tribunal, CIT, Sultan Brothers P. Ltd., CIT, Zorostrian Building Society Ltd., CIT v. Union Land and Building Society P. Ltd., Tribunal, Tribunal, the Maharashtra Apartment Ownership Act, the Maharashtra Apartment Ownership Act : Section 2, Section 5, Section 11, the Maharashtra Apartment Ownership Act, CIT, CIT, Ganga Properties Ltd., Departmental, the Supreme Court, CWT, The Supreme Court, Amarchand, J.Agarwal v. Union of India, The Bombay High Court, the Bombay High Court, the Bombay High Court, the Supreme Court, Bench, the Division Bench, Jainarain Agarwal v. Union of India, Division Bench, the Bombay High Court, the Delhi High Court, Mahavir Metal Works P. Ltd., Union of India, the Andhra Pradesh High Court, the Supreme Court, AIR 1961, the Supreme Court, AIR 1921, Naresh Chundra Dutta, ILR, AIR 1936 Cal 17, ILR, AIR, Departmental Representative, AIR 1969, SC, the Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land, XII, the Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) Rules, Registrar, the Supreme Court, AIR 1961, AIR 1960, AIR 1958, Departmental Representative, CIT, ITR, the Neyveli Lignite Corporation, the Neyveli Lignite Corporation, Tribunal, Tribunal, Mahavir Metal Works P. Ltd., Union of India, Lordships, Departmental Representative, CIT, Ganga Properties Ltd., Appellate, Tribunal, The High Court, purchaser, Sections 6 and 9, State, the Maharashtra Apartment Ownership Act, the State Government, Registrar, the Maharashtra Apartment Ownership Act, Act, the Gujarat High Court, CIT, the Municipal Corporation of Ahmedabad, the Gujarat High Court, Supreme Court, AIR 1961, the Supreme Court, The Gujarat High Court, Bombay High Court, Fort Properties Pvt Ltd., CIT, the Bombay High Court, Bank of Maharashtra, the High Court, the Bombay High Court, the Bombay High Court, Haryana High Court, AIR 1973, P &amp, the Patna High Court, AIR 1969, the Bombay High Court, the Bombay High Court, the Supreme Court, CWT, the Supreme Court, the Supreme Court, CWT, the Supreme Court, order.40, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, CWT, Supreme Court, the Bombay High Court, Fort Properties Pvt, CIT, Supreme Court, the Supreme Court, the Supreme Court, AIR 43, Tribunal, Department, Tribunal, Departmental Representative

PERSON: Zorostrian Building-society Ltd., Bhaktawar Building, Bench, Shri D.K. Singh, Hiralal Agrawal, Rampadarath Singh, Tamil Nadu Agro Industries Corporation Ltd., Divvi Suryanarayana Murthy v. Competent Authority, I. T., Arundhati Balkrishna v., Mir Osman, Ali Khan, Hiralal Agrawal, Rampadarath Singh, Nanda Ballabh Gururani, Amarchand J. Agarwal v. Union, Bhaktawar, Bhaktawar Building, Bhaktawar, Arundhati Balkrishna v., Mir Osman, Ali Khan v., Ram Saran Lall v. Mst, Domini Kuer, Singh v. Gour Narain, Girish Chandra Das, Gobardhan Bar v., Hiralal Agrawal, Rampadarath Singh, Prembati Devi, Desai, Saran Lall v. Mst, Domini Kuer, Desai, Laxminarayan Toshniwal, Shridhar Ramchandra, Bishan Singh, Khazan Singh, Tamil Nadu Agro Industries Corporation Ltd., Bhaktawar Building, Bhaktawar Building, Thakkar, Ram Saran Lall v. Domini Kuer, Milkha Singh, Tara Singh, Muneshwari, Mir Osman, Ali Khan v., Mir Osman, Ali Khan v., Mir Osman, Ali Khan v., S.S. Khanduia, Maqbool Begum, Saran Lall v. Mst, Domini Kuer

NORP: Gujarat, Indian, Punjab

PRODUCT: 245, Bench, Bench, 245, 888, 3 SCC 346, 3 SCC 346, 888, Registrar, Shankar Prasad v., 888, 3 SCC 346, 3 SCC 346, 3 SCC 346

FAC: Bombay City No, the Bombay High Court, Nanda Ballabh Gururani, Nanda Ballabh Gururarii v., Nanda Ballabh Gururani, Nanda Ballabh Gururani

ORDINAL: second, second, first, First, firstly, second, first, third, third, third, first, first, second, first, first, Secondly

WORK_OF_ART: Bench, 3673/ (Bom

QUANTITY: 2.62 acres

MONEY: ten per cent

EVENT: SC 838

LOC: Mt.