Ruhee Enterprises Vs. Income-tax Officer

Decided On : Jun-22-1995

Court : Income Tax Appellate Tribunal ITAT Patna

LAW: Section 186(1, Section 185, Section 186(1, Section 185 of the Act, Section 186, Section 186(1, Section 13(1)(bb, Section 185 for Assessment Year 1979-80, Section 186(1, Section 13(1)(c)(zz, Section 13(3, Section 13(3, Section 263, Section 263, Section 186(1, Section 186(1, Section 13(1)(bb, Section 11, Section 186(1, Section 186(1, Section 185(1, Section 186, Section 186(1, Section 23(4, Section 144, Section 144, Section 144, Section 26A, Section 185, Section 186(1, Section 186(1, Section 186(1, Section 186(1

CARDINAL: 1, two, two, two, 3, two, 6,000, 6-1-1978, two, 6, two, 10,500, two, 19, two, 17, two, two, two, two, only two, two, 31, two, two, 5, 5, 82, 220, 221, one, 14, 14, 2, two, two, two, 174, 6,000, one, two, one, two, 2-3-1984, 7, 31-3-1984, 154, two, 16, 10,500, 83,000, 22, Two, two, two, 52, two, one, two, transferee, 32, 25, 50,000, 50,000, 20,000, 50,000, 30,000, 20,000, 50,000, 30,000, 5,000, 5,000, 5,000, 8,000, 5,000, 3,000, two, two, 6,000, 6,000, 3,12,000, 6,000, 10,500, two, three, 6,31,856.60, 8,29,371.26 6,81,602.21, 6,55,950.86, 30, one, two, one, two, two, 1965, 55, 651, 35, 50,000, 21, 10,500, 33,920, 27,910, 3,23,350, 7, 4, one, one, two, 3,11,143, 1,65,137, two, two

ORG: the CIT (Appeals, M/s Karimia Trust, M/s Karimia Trust, Calcutta, Karimia Trust, M/s Kapoorchand (P.) Ltd., M/s Kapoorchand (P.) Ltd., M/s Karimia, M/s Karimia Trust, M/s Kapoorchand (P.) Ltd., Bihar Amusement Tax, M/s Kapoorchand (P.) Ltd., M/s Kapoorchand (P.) Ltd., M/s Ruhee Enterprises, M/s Kapoorchand (P.) Ltd., Calcutta, M/s. Kapoorchand (P.) Ltd., Bihar Amusement Tax, M/s. Karimia Trust, Assessing, Karimia Trust, M/s. Karimia Trust, IAC, IAC, Jamshedpur Talkies &, Karimia Talkies, M/s. Karimia Trust, M/s. Karimia Trust under Section 11, Trust, M/s. Ruhi Enterprises, the Trustee of M/s. Karimia Trust, Reliance, the Supreme Court, Sree Meenakshi Mills Ltd., CIT, Department, sham, AAC, ITO, sham, M/s. Karimia Trust, ITO, AAC, ITO, M/s.Karimia Trust, Trustee, ITO, AAC, ITO, Department, M/s. Karimia Trust, M/s Karimia Trust, Calcutta, Calcutta, M/s. Kapoorchand (P.) Ltd., Calcutta, M/s. Karimia Trust, Reliance, Krishnanand, SC, Tribunal, M/s.Karimia Trust for Assessment Year 1977-78 to, ITA Nos, M/s. Kapurchand Pvt. Ltd., M/s Kapurchand Pvt. Ltd., M/s. Kapurchand Pvt. Ltd., Judicial, ITO, CIT, Camp Office, Bench, Department, The Id. D.R., AAC, Tribunal, the Supreme Court, McDowell &amp, Co. Ltd., CTO, Sree Meenakshi Mills Ltd.'s, M/s. Kapurchand (P.) Ltd., M/s. Ruhee Enterprises, the Allahabad High Court, M/s. Karimia Trust, Deed, M/s. Karimia Trust, M/s. Karimia Trust, M/s. Ruhee Enterprises, M/s. Kapoorchand, M/s.Ruhee Enterprises, Karimia Trust, M/s.Karimia Trust, M/s.Kapurchand (P) Ltd., M/s. Ruhee Enterprises, M/s. Ruhee Enterprises, the Managing Trustee, Karimia Trust, M/s. Karimia Trust, the Supreme Court, Sree Meenakshi Mills Ltd's, sham, M/s. Karimia Trust for Assessment Year 1980-81, Karimia Trust, Trust, M/s. Kapoorchand, M/s. Ruhee Enterprises, M/s. Karimia Trust, the Managing Trustee of M/s. Karimia, M/s.Kapurchand (P) Ltd., M/s. Kapurchand, Karimia Trust, M/s. Karimia Trust, M/s. Kapurchand (P.) Limited, M/s. Ruhee Enterprises, Sree Meenakshi Mills Ltd., M/s. Kapurchand, M/s. Ruhee Enterprises, M/s. Ruhee Enterprises, Bihar Amusement Tax, M/s. Kapurchand, Calcutta, M/s. Kapurchand (P) Limited, Calcutta, Karimia Trust, Tribunal, P/L Table &amp, the Supreme Court, McDowell &amp, Co. Ltd.'s, Tribunal, M/s. Karimia Trust, M/s. Kapurchand, Trustee, Trust, M/s.Ruhee Enterprises, Department, the Supreme Court, McDowell &amp, Co. Ltd., Durga Prasad Candy Prasad's, Durga Prasad More, The Taxing Authorities, Department, the Supreme Court, S.P. Gramophone Co., the Supreme Court, The Supreme Court, The Id.D.R., M/s.Karimia Trust, M/s. Karimia Trust, Krimia Trust, M/s.Karimia Trust, Karimia, Karimia Trust, M/s. Ruhee Enterprises, the Trustees of Karimia Trust, Madura Knilling Co. 's, Department, Kirana Traders, Assessing, Dhaniram Gupta &amp, Co., Krishnanand Agnihotri, High Courts, Karimia Trust, the Trustee of Karimia Trust, M/s. Karimia Trust, the Trustee of M/s. Karimia Trust, The Id. D.R., Profit &, Profit &, Kapurchand (P) Ltd. Rs, Department, M/s. Karimia Trust

GPE: A.O., etc.6, D.R., assessee, D.R., agreements.33, D.R.

DATE: Assessment Year, 1979-80, Assessment Year 1979-80.3, Year 1980-81, Year 1980-81.4, weekly, weekly, 52 weeks, one year, Years 1979-80, 1980-81, the previous year, the years, 1961, 1957, Years 1980-81, earlier years, weekly, weekly, day, day, 1977, 83, year 1979-80, the present day, 1980-81, 1985, Years 1979-80, 1980-81, weekly, two years, weekly, 52 weeks, day, weekly, day, weekly, Year 1978-79, 1,07,342.031971-72, 7,92,155.07 1,14,608.331973-74, 10,67,206.04 2,40,186.041975-76, 2,23,904.271976-77, 1,54,973.221978-79, the present day, 1922, 1961, the assessment year, Year 1961-62, 1922, 1961, 1922, weekly, Year 1980-81, Assessment Year 1979-80, Year 1980-81, the previous year, existence.40, Year 1980-81, 3,80,060.However, Assessment Year 1979-80, the two years

FAC: Partnership Deed, Prakash Narain, Prakash Narain

PERSON: Jamshedpur Talkies, Jamshedpur, Jamshedpur, Samshu Nisa Begum, Sayed Ashfaq Karim, Shafiq, Assessment Range, Jamshedpur, given.10, Shri Shafiq, Shri S.M. Shafiq, Jamshedpur, Reg, 739, Pat, Pat, Prasakh Narain, D.R., D.R., Shamsun Nisa Begum, Syed Ashfaque Karim, Syed Mohamed Shafiq, Lordships, X. Neither, Jamshedpur, Gross, A. Abdul Rahim &amp, Jamshedpur, Loss Account, Loss Account

WORK_OF_ART: Jamshedpur and M/s. Kapoorchand (P.) Ltd.

TIME: morning, morning

QUANTITY: 6-1-1978, 100 bales

NORP: registration.8, Indian

ORDINAL: first, 3rd, 3rd, Thirdly, Fourthly, Sixthly, first, second, first, 3rd, 3rd, 3rd, 3rd, Firstly, third, Secondly, third, 3rd

LOC: the Eastern Region, the Eastern Region, benami.44

PRODUCT: Calcutta and M/s. Karimia Trust, 796, Accountant, Calcutta and M/s. Karimia Trust

EVENT: 9,24,292.09 2,69,471.231974-75, Assessment Year 1979-80, Assessment Year 1979-80

MONEY: 7,45,895.04