Satish Chandra Gupta Vs. Assessing Officer

Decided On : May-22-1995

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 48(2, section 54E 20,00,000, Section 54F 75, Sections 54, Section 54, Section 48(2, Section 48(2, Section 53 B, Section 48(2, Section 53(b, Section 54E, Section 54, Section 48(2, Section 54, Section 45,48(1)(b)/48(2, Section 48, Section 53, Section 54, Section 54, Section 54, Section 54, Section 54, Section 13, Section 2(m)(ii, Section 54, Section 54(1, Section 54, Section 54, Section 54, Section 48(2, Section 48(2, Chapter, Chapter IV-E, Section 53, Chapter IV-E of the Act, Section 45, Section 45, Section 45, Section 48, Section 45, Section 45, Section 139, Section 139, Section 45, Section 45, Section 48, Section 53, Section 45, Section 45(1, Section 53(b, Section 54, Section 45, Section 48, Section 48, Section 48, Section 53, Section 53, Section 48, Section 48, Section 54F, Section 54, Section 54, Section 54, Section 54, Section 54, Section 54, Section 54, Section 54(2, Section 54, Section 54, Section 54, Section 54, Section 54, Section 54, Section 133A, Section 131

CARDINAL: 1, 5, 8, 14, 34, 2,46,000, 1,15,54,000, 1, 11,80,000 54,57,823, 1,15,54,000, 14,00,500, 3, 54,54(e, 31, 54F, 8, 14,20,400, 129, 218, 165, 173, 397, 24, 8, 56,59,500, 54F, 56,49,500, 2,46,000, 1,91,677Exempt, 19,57,590Exempt, 10,000 10,000, 56,59,000, 53(b, 54, 24, 54E, 80, 115, 1, 2, 120, 688, 201, 737, 50, ten, Up to 4, 5, 5, 16, 28, 9, 7, one, 54F, 133, 834.11, 500, 500, 50120, 2,000, 4, 500, 20,00,000, two, 10, 20, two, two, two, two, 2,00,500, 23-3-1990, 12, 13, 14, 16, 26, 4, 2,00,500, 154, 148, 28, 8, two, 173, 29, 132, two, 2 to 5, 8-9, 3 and 4, 13, 31-3-1990, 83,114-52, 10, 4, 45 to 55, 45(1).Any, 54, 2, 2, 1, 1, ten thousand, ten thousand, ten thousand, ten thousand, two hundred thousand, two hundred thousand, two hundred thousand, 54, 1, 1, 2, 2, 1, 1, 1, 1, ten thousand, 2, 1, 1, two, two, 1, 2, 1, 1, 2, 1, 2, 1-4-1988, 54, 1, 1, 2, 17, 1, 1, 2, 1, 14,00,500, 1, 1, 2, 2, 1, 1, 2, 1, 2, 2, 4, 2, 10, 2, one, two, 500, 14.01, two, 20, 2,00,500, 16-3-1990, 3.99, 2,000, 2, 2, 9,90,000, 33, 11, 22, more than 6000, 60,000, 2, 16-3-1990, 3.99, 7, 8, 12-3-1990, 26, 7.50, 3., 6-10-1993, 2, 16-3-1990, 100, 4, only 100, one, 2, 500, only 2,000, 2,00,000, 2, 2

DATE: the assessment year 1990-91, 54, 2,00,000 1,91,677, three years, January 1993, three years, the period of 3 years, 54, 1 -4-1974 2,45,000Capital, several days, 1979, 1993, 14-5-1990, 30th January, three years, 1987, 21-10-1989, January 1990, 874501, 7,99,995, 7,99,995, 1985, 1988, three years, 1963, three years, 1981, the period of 3 years, 8-11-1989, 8-11-1989, 8-11-1989, 54, 54, the previous year, 53, 54, 54B, 54D, 54E, 54F, the previous year, 54B, 54D, 54E, 54F, 54, one year before or, two years, a period of, three years, the previous year, the previous year, a period of, three years, a period of, three years, one year, the previous year, three years, the previous year, the year, 54, 54, 54B, 54D, 54E, 54F, one year before or, two years, a period of, three years, three years, 3 years, a period of, three years, two years, the previous year, the end of period, three years, 3 years, 3 years, 3 years, the assessment year 1990-91, the previous year, 3 years, the year, March 16,1990, 13-10-1989, about one month

ORG: CIT (Appeals, NOIDA, House, Block 'D' Sector XXVI, Account, NOIDA, the CIT (Appeals, CIT (Appeals, CIT (Appeals, CIT (Appeals, Gujarat High Court, Smt, Shantaben, Karnataka High Court, CIT, Andhra Pradesh High Court, CIT, NOIDA, NOIDA, CIT (Appeals, CIT (Appeals, CIT (Appeals, CIT (Appeals, CIT (Appeals, Appellate, NOIDA, 53,54, CIT, ITR, Hon'ble Supreme Court, CIT, Asstt, CIT, ITD 314, Bench, ITR 849, NOID A, Shri Ganeshan, Canara Bank Kailash Hills, UP, Act.10, NOIDA House, CWT, AMF International Ltd., New Bank of India, Delhi Stock Exchange, Canara Bank, Assessing, McDowell's &amp, Co. Ltd., CTO, The Hon'ble Supreme Court, CWT, McDowell, Departmental Representative, NOIDA, CIT (Appeals, Departmental Representative, General Milk Ltd., Hon'ble Bombay Bench, CIT, AO, M/s AMF International Ltd., M/s AMF International Ltd., AO, M/s AMF International Ltd., M/s AMF International Ltd., Tribunal, M/s AMF Ltd., M/s AMF International Ltd., the Hon'ble Supreme Court, McDowell &amp, Indian Express Newspapers, Union of India 14, Bench, Department, Sections, the Central Government, Legislature, NOIDA, the Central Government, asset".20.1, Bank, NOIDA, NOIDA, NOIDA, AO, M/s AMF International Ltd., M/s AMF International Ltd., AO, Hind Developers Ltd., AMF International Ltd., AO, M/s AMF International Ltd., AO, Hon'ble Supreme Court, Me Dowell &amp, Co. Ltd., AO, M/s AMF International Ltd., Stock Exchange, Stock Exchange, AO, M/s AMF International Ltd., Delhi Stock Exchange, M/s Shanti &amp, AO, M/s AMF International Ltd., M/s, L.R. Munjal &, Company and M/s Ram Nanda &amp, AO, the Hon'ble Supreme Court, Me Dowell &amp, Co. Ltd., M/s AMF International Ltd., Assessing, Directors, the Hon'ble Supreme Court, Delhi Stock Exchange

FAC: Panchsheel Park, Panchsheel Park, Kailash Hills New Delhi, Kailash Hills, the Official Gazette

GPE: New Delhi, Kailash Hills, New Delhi, New Delhi, Chaturvedi, Pithisaria, Kailash, KaramchandPremchandLtd.v, assessee, DR, Assessee, Bombay, Sections, Sections, Sections, Sections, Sections, Clause, case.19, Kailash Hills, assessee, Kailash Hills

PERSON: rT Rs, Noida, Amount, Shahzada Begum[l988, Shri R. Ganesan, Shri Ganeshan, Pushpa B.Sheth, Shri Ganesan, Govind Lal Chaggan Lal Patel, Manbodhan Lal Srivastava AIR, Shri Ganeshan, Shri Ganesan, C.H. Satish[l982, Kalkaji, Rs, Arvind Narottam, Shadilal Sugar &, Pushpa B. Sheth, Pushpa B. Sheth, Shri Ganesan, Shri R. Ganesan, Shri B.K. Haldhar, Directors

PERCENT: 10,000 100%, 1,12,99,000 50%

QUANTITY: 1,13,09,000 x, 10-2-1990, 10-2-1990, 10-2-1990

NORP: Hon'ble, Hon'ble, Hindu, Hindu

PRODUCT: Venkatachalam, Arvind Narottam(supra

ORDINAL: 4th, first, first, first

MONEY: ten per cent, fifty per cent