Assistant Commissioner of Vs. Vardhman Die Caster

Decided On : Jan-31-1997

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: section 154, section 154, section 32A(5, section 154, section 154, section 154, section 155, section 154, section 154, section 154, section 154, section 155(4A)(i, section 154(7, section 154, section 154, Constitution, section 154, section 35, section 154, section 154(7, section 154, section 154, section 155, Constitution, section 154/155, Article 226 of the Constitution of India, section 35, section 35, section 33(1)(a, section 155(5, section 33, section 155(5, section 32A(5, section 155(5, section 155(4A)(i, section 155(4A)(i, section 154, section 32A(5, section 154, section 154, section 155(4A)(i, section 32A(5, section 32A(5

CARDINAL: 1, three, 26, 26, 27, 26, 8,0431983-84, 17,8021984-85, 8,527, 1, three, 219, 479/85, 155(4A, 213, 207/79, 155.The, 218, 668, 32A, 191, 656/59, 144, 84, 10, 1-8-1986, 1-8-1986, 31-3-1987, 1-4-1987, 31, 1-8-1986, 30-6-1993, 204, 1-8-1986, 1-4-1987, 1-4-1987, 1-4-1987, 1-4-1987, 1-8-1986, 1-4-1987, 1-4-1987, 1-8-1986, 1-4-1987, 1-4-1987, 1-4-1987, 212, 1-4-1987, 30-3-1995, 106, 142, 299, 130, two, 44, 260, 64, 67, 30, 841, 83, 6, 35, 154, 47, 114, 10, 1-8-1986, 3,20,000, 3,20,000, 1-8-1986, 31, 1-8-1986, 1, 6, 1, 6, 1, 31-3-1991.The, 1960, 40, 189, 85,222, 154, 154, 32A(5, 155(4A).10, 10, 10, 31, 204, 756, 1-8-1986, 1-8-1986, 3,20,000, 1-8-1986, 10, 1-8-1986, 155(4A, 1-4-1987, 1-4-1987, 1-8-1986, 20

DATE: years 1982-83, 1985-86, 1986-87, four years, years 1981-82, 1982-83, 1985-86, 1986, years 1981-82, 1982-83, 1983-84, 1985-86, 1986-87, 1988-89, 1st April, 1987, 8 years, the previous year, 1961, 23-10-1991, Assessment year, 87,2851982-83, 1,09,3121985-86, 12,3511986-87, 42,4781988-89, 1996, section 32A(5, 1995, 1996, year 1979-80, 1961, 1991, 1994, 1963, years, year 1981-82, 31st July, 1986, year 1987-88, 7506, years 1988-89, 1989-90, 1st August, 1986, year 1987-88, 4 years, the previous year, 4 years, the end of the previous year, before 31st March, 1992, 20th January, 1992, 1995, 79, the period of 4 years, year 1981-82, this year, year 1981-82, 1977, 24, 1983, 1981, 1962, 1922, 1967, 1956, 17th November, 1971, 1985, 1993, section 154/155, 1978, 1963, the year ended on 31st March, 1987, monthly, 8 months, year 1987-88, August, 1986, up to 31st March, 1987, 3 years, 1st April, 1987, monthly, section 32A(5, 4 years, the end of the previous year, section 155(4A)(i, four years', August, 1986, 20-1-1992, year 1952-53, the year 1952-53, 1961, year 1965-66, 27th August, 1969, three years, 30th March, 1970, year 1965-66, 8 years, 8 years, the end of the previous year, 8 years, the end of the previous year, previous year, 4 years, the previous year, a period of, 4 years, the end of the previous year, 1963, year 1987-88, 1990, year 1987-88.Therefore, 1963, August, 1986, The previous year, 31st March, 1987, The 4 years' period, section 155(4A)(i, from 31st March, 1987, 31st March, 1991, 20th January, 1992, 31st March, 1992, 21st September, 1979, 12th July, 1982, 12th July, 1982, 4th July, 1986, 4th July, 1986, 4 years, 12th July, 1982

PERSON: Rohtak, Narang Dairy Product, Maneklal Harilal Spg, Model Mills, Nagpur, Khatau Makanji Spg, Ahmedabad Benches, Shadilal Sugars, Khatau Makanji Spg, Khatau Makanji Spg, Khatau Makanji Spg, Khatau Makanji Spg, Narang Dairy Product, Narang Dairy Product

ORG: M/s. Oswal Electricals, Assessing, the Ministry of Law, DCIT, Departmental Representative, the Hon'ble Supreme Court, CIT, ITO, Departmental Representative, Departmental Representative, Hon'ble Gujarat High Court, Kalindi Investment, CIT, Departmental Representative, Hon'ble Calcutta High Court, CIT, ITR, ITO, ITO, ITO, Tribunal, Tribunal, the Supreme Court, CIT, ITR, Departmental Representative, the Hon'ble Supreme Court, the Calcutta High Court, Departmental Representative, Departmental Representative, Shri R.K. Jain, M/s. Oswal Electricals, M/s. Oswal Electricals, M/s. Oswal Electricals, M/s. Oswal Electricals, M/s. Oswal Electricals, M/s. Oswal Electricals, M/s.Oswal Electricals, Assessing, M/s. Oswal Electricals, Tribunal, Tribunal, M/s. Oswal Electricals.5.4, Departmental Representative, Assessing, M/s. Oswal Electricals, M/s. Oswal Electricals, Departmental Representative, Departmental Representative, Departmental Representative, the Hon'ble Supreme Court, Hind Wire Industries Ltd., CIT, ITR, Departmental Representative, Departmental Representative, Assessing, Tribunal, Tribunal, Hon'ble Supreme Court, Narang Dairy Products, Supreme Court, the Supreme Court, Supreme Court, Hon'ble Gujarat High Court, CIT v., Mfg. Co. Ltd., ITR, Hon'ble Calcutta High Court, Export Enterprises (P.) Ltd., ITO, Calcutta High Court, Jiyajee Rao Cotton Mills Ltd., ITO, ITR, the Supreme Court, the Supreme Court, High Courts, The Supreme Court, Hon'ble Calcutta High Court, Hon'ble Calcutta High Court, Hon'ble Calcutta High Court, the Supreme Court, Hon'ble Maharashtra High Court, Walchand Nagpur Industries Ltd., ITO, the Supreme Court, ITO, the Supreme Court, Hon'ble Supreme Court, CIT, the Hon'ble Supreme Court, the High Court, the Supreme Court, Wvg, The Hon'ble Supreme Court, the High Court, Board's Circular No, The Board, the Supreme Court, the Supreme Court, CIT, Ganga Iron Industries, Precision Bearing Ltd., CIT, the Hon'ble Supreme Court, Assessing, the Hon'ble Supreme Court, CIT, General Mills, ITR, Shri R.K. Jain, M/s. Oswal Electricals, Profit, M/s. Oswal Electricals, M/s. Oswal Electricals, the Hon'ble Supreme Court, Assessing, the Ministry of Law, the Ministry of Law, the Hon'ble Supreme Court, The Assessing Officer, the Ministry of Law, the Hon'ble Supreme Court, Narang Dairy Products, the Supreme Court, the Supreme Court, the Hon'ble Supreme Court, The Hon'ble Supreme Court, SAL Naraina Rao's, ITO, the Bombay High Court, Wvg, ITO, ITO, The High Court, Hon'ble Supreme Court, Wvg, CIT, Wvg., Mills Co. Ltd., SC, Department, Wvg, the Hon'ble Supreme Court, the Hon'ble Supreme Court, the High Court, ITO, the High Court, the Hon'ble Supreme Court, The Hon'ble Supreme Court, ITO, the Appellate Tribunal, the High Court, The Hon'ble Supreme Court, The Hon'ble Supreme Court, justified.8, the Hon'ble Supreme Court, Narang Dairy Products, M/s. Oswal Electricals, M/s. Oswal Electricals w.e.f.1-8-1986, M/s.Oswal Electricals, Tribunal, Oswal Electricals, Departmental Representative, Departmental Representative, Hon'ble Supreme Court, Hind Wire Industries Ltd., the Hon'ble Supreme Court, the Hon'ble Supreme Court, Assessing

GPE: Faridabad, M.A., assessee, ITA Nos, assessee, DR, Narayana Row, Delhi

TIME: 3,000 p.m., 30,000 p.m., 40,000 p.m., 30,000 p.m., 40,000 p.m., 40,000 p.m. w.e.f, 30,000 p.m.

EVENT: East India Cold Storage, East India Cold Storage

FAC: Delhi Cold Storage P. Ltd.

NORP: ITAT

ORDINAL: first, second, 1st, second, second, first, 1st, first, 1st, first, first, first, second

PRODUCT: 641/15 Taxman, 710