Sudarshan Kumar Vs. Income Tax Officer

Decided On : Mar-25-1997

Court : Income Tax Appellate Tribunal ITAT Amritsar

LAW: the IT Act, ITR 347 (Mad, ITR 1, ITR 1, ITR 347 (Mad, the IT Act, ITR 347 (Mad, ITR 347 (Mad, ITR 347 (Mad, ITR 1 (Bom, the IT Act, ITR 1 (Bom, ITR 61, ITR 61, ITR 61, ITR 1 (Bom, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, ITR 1, ITR 347 (Mad, the IT Act, the IT Act 2, the IT Act, ITR 1 (Bom, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, Shri Sudershan Kumar

CARDINAL: 1, 1984.2, 64,117, 1973.2.1, 67,420, 67,420, 6,000, 55,000, 5, 55,000, 6,000, 55,000, 90,000, 50,000, 1, 2, 2, 111, 87, 71, 6,000, 55,000, 1 to 10, 16, 10, 55,000, 1,40,000.Out, 90,000, 55,000, 55,000, 6,000, 6,000, 55,000, 87, 111, 9, 5, two, 111, 111, 87, 71, two, 163, 163, 163, 6,000, 55,000, 6,000, 55,000, 6,000, 55,000, 6,000, 6,000, 55,000, 6,000, 55,000, 6,000, 6,000, 6,000, 55,000, 10, 55,000, 1,45,000, 90,000, 55,000, 55,000, 90,000, 90,000 + Rs, 55,000, 1,45,000, 10, 49, 792, 90,000, 55,000, 55,000, 55,000, 10, 55,000, 1,45,000, 504, 90,000, 55,000, 55,000, 90,000, 10, 55,000, 90,000, 55,000, 90,000, 90,000, 10, 55,000, 90,000, 55,000, 6,000, 55,000, 163, two, two, 87, 111, 2, 87, 111, 111, 31, 352.It, 31, 16, 2, 163, 3, 149, 148, 34(1, 43, 246, 249, 6, two, 351-352, 6, 6, 146, 31, 87, 5, one, 1, 163(2, 1, two, 1, 2, 1, yr.1973-74, 6,417, 55,000, 6,000, 163(2, 163(2, 16, 111, 5, 163, 87, 111, 1, 163(2, 9, 1, 2, 10, 163, 163(2, 11, 163(2, 31, 87, 13, two, 163(2, two

ORDINAL: 26th, first, first, Firstly, secondly, first, first, firstly, second, first, 7th, first, first, first, 26th, first, 25th, second, 10th, first, second, second, third, third, first, first, 25th, 25th, third, second, first, second, third, 26th, first, 25th, second, third, first, third, 26th, first, third, third, 26th

DATE: November, 1984, 27th March, 18th May, 1973, 1973-74, the previous year, 31st March, 23rd June, 1976, 1961, 30th March, 1981, July, 1981, 30th March, 1981, 18th May, 1973, February, 1976, 27th February, 1976, March, 1976, 7th April, 1972, 7th April, 1972, 1978, 1973, 1969, 25th August, 1978, 20th February, 1976, 27th February, 1976, 1948, 7th April, 1972, 7th April, 1972, 1973, 1978, August, 1978, 1937, 20th February, 1976, 27th February, 1976, 1978, subsequent years, 1978, 1973, 1969, 20th/27th February, 1976, 7th April, 1972, 7th April, 1972, the same day, 1963, 7th April, 1972, 7th April, 1972, 1972, 7th April, 1972, the same date.14, 7th April, 1972, 7th April, 1972, 1961, November, 1984, August, 1978, November, 1982, 1973, 1978, 1973, 1978, 1978, 1957, 1922, 1957, 1948, 30 days, 1938, 1938, 1938, 1957, 1922, 1973, 1961, 1961, 18th August, 1973, 25th August, 1978, 30th March, 1991, 10th May, 1973, 20th February, 1976, 27th February, 1976, 1948, 20th February, 1976, 27th February, 1976, 1978, 1937, August, 1978, 10th November, 1982, 1973, 1978, 1961, 23rd March, 1976, August, 1978, 25th August, 1978, 27th March, 1984, February, 1971, 25th August, 1978, 1957, 1922, 1973, November, 1984, 10th May, 1973, August, 1978, 25th August, 1978, November, 1984, November, 1984, 1961

PERSON: Shri G. S. Kahlon, Jalandhar, Kumar Bhagat, Shri Sudarshan, Kumar, Kumar Bhagat, Kumar, Shri Miglani, Shri Sudarshan, Kumar, Kumar Bhagat, Kumar, wherein, Kumar Bhagat, Kumar, Shri D. R. Miglani, Shri Miglani, Kumar, Shri Prem, Kumar Bhagat, Kanhaya Lal Gurmukh Singh, H. L. Sud, Shri Prem, Kumar Bhagat, Shri Matharu, Kumar Bhagat, Shri Prem, Kumar Bhagat, Daulat Ram Rawatmull, Addl, Gurjargravures, Kumar Bhagat, Kumar Bhagat, Laxminarain Badri Das, Kumar Bhagat, Shri Prem, Kumar Bhagat, Kumar Bhagat, Kumar Bhagat, Kumar Bhagat, Kumar Bhagat, Kumar Bhagat, Lordships, Kumar Bhagat, Kumar Bhagat, Kumar Bhagat, Shri Prem, Kumar Bhagat, Addl, Gurjargravures, s.84, Shri Prem, Kumar Bhagat, Shri Prem, Kumar Bhagat, Kumar Bhagat, Kumar Bhagat, Kanhaya Lal Gurmukh Singh, Shri Migalani, justified.15, Kumar Bhagat, Shri D. R. Miglani, Shri Sudarshan, Kanhaya Lal Gurmukh Singh, H. L. Sud, Tata Engg. &amp, Kanhaya Lal Gurmukh Singh, Sec, Kanhaya Lal Gurmukh Singh, Madras, Kanhaya Lal Gurmukh Singh, Kharairati Lal, Sec, Kanhaya Lal Gurmukh Singh, Shri Sudarshan, Kumar, Shri Prem, Kumar Bhagat, Kumar, Shri Prem, Kumar Bhagat, Kumar Bhagat, Shri Prem, Kumar Bhagat, Kumar Bhagat, Shri Prem, Kumar Bhagat, Amritsar Bench, Shri P. S. Dhillon, Addl, Laxminarayan Das, Kanhaya Lal Gurmukh Singh, Shri, Kumar Bhagat, Shri Prem, Kumar Bhagat, Kumar Bhagat -, Kumar Bhagat, Shri Sudershan, Kanhaya Lal Gurumukh Singh, Kanhaya Lal Gurmukh Singh, Prem Kumar, Prem Kumar, under s. 163(2, Accountant Member.15

ORG: AAC, ITO, ITO, ITO, AAC, AAC, ITO, Shri Prem, ITO, AAC, ITO, ITO, ITO, AAC, ITO, Shri Prem, ITO, ITO, ITO, AAC, Shri Prem, AAC, ITO, ITO, him.7, AAC, ITO, AAC, ITO, ITO, ITO, ITO, Reliance, CIT, Express Newspapers(P) Ltd., CIT, ITO, Tata, Locomotive Co. Ltd., ITR 457, SC, AAC, ITO, AAC, ITO, AAC, AAC, Reliance, Departmental Representative, ITO, AAC, ITO, ITO, AAC, AAC, ITO, Reliance, Co., CIT, ITO, AAC, AAC, ITO, AAC, ITO, Reliance, the Hon'ble Supreme Court, CIT, SC, CIT, SC, ITO, AAC, ITO, ITO, ITO, Shri Prem, AAC, Shri Prem, ITO, AAC, ITO, ITO, ITO, Reliance, the Hon'ble Privy Council, CIT, Lordships, ITO, ITO, ITO, AAC, Shri Prem, ITO, Shri Prem, ITO, Shri Prem, ITO, Shri Prem, ITO, Shri Prem, Reliance, Bombay High Court, Harak Chand Makhanji &amp, Co., CIT, Lordships, AAC, Shri Prem, Shri Prem, AAC, AAC, ITO, AAC, Shri Prem, AAC, Tribunal, Reliance, CIT, SC, the Hon'ble Supreme Court, ITO, Tribunal, AAC, ITO, ITO, Tribunal, Shri Prem, AAC, ITO, ITO, AAC, Departmental Representative, Reliance, CIT, Habib &amp, Sons, CIT, Shri Matharu, the Hon'ble Supreme Court, Reliance, CIT, Daulat Ram Rawat Mull, Lordships, the Hon'ble Supreme Court, ITO, ITO, AAC, AAC, AAC, AAC, AAC, Punjab &, Haryana High Court, CIT, Madras High Court, CIT, Express Newspapers, Supreme Court, ITO, Locomotive Co. Ltd., High Court, Madras High Court, High Court, Punjab &amp, Haryana High Court, the Bombay High Court, Jadavji Narshidas &amp, Co., CIT (, Harakchand Makanji &amp, Co., CIT, Punjab &, Haryana High Court, ITO, ITO, Sec, ITO, CIT, Nawal Kishore Khairatilal's, ITO, ITO, the High Court, CIT, Express Newspapers, ITO, ITO, Punjab &, Haryana High Court, the High Court, Privy Council, CIT, Nawal Kishore Khairatilal, the Privy Council, CIT, Nawal Kishore, ITO, ITO, Court, Narshidas &amp, Co., CIT (, CIT, ITO, ITO, Tribunal, AAC, ITO, ITO, ITO, ITO, ITO, Amritsar Bench, ITO, ITO, ITO, ITO, AAC, ITO, AAC, ITO, AAC, ITO, ITO, Shri Prem, AAC, Shri Sudershan Kumar, AAC, Shri Prem, AAC, Tribunal, Judicial, Shri Prem, Judicial, Shri Prem Kumar, ITO, Shri Prem, Harak Chand Makhanji &amp, Co., CIT, ITO, AAC, Tribunal, Hon'ble Supreme Court, CIT, Gurjargravures Ltd., SC, ITO, Hon'ble Privy Council, CIT, Judicial, Judicial, Judicial, ITO, AAC, Bombay High Court, Harak Chand Makhanji &amp, Co., CIT, CIT, Madras High Court, CIT, Express Newspaper, P) Ltd., ITO, AAC, ITO, ITO, ITO, ITO, ITO, AAC, ITO, Shri Prem, ITO, AAC, ITO, AAC, ITO, Shri Sudershan Kumar, ITO, AO, Shri Prem, CIT, AAC, Hon'ble Punjab &, Haryana High Court, Narshidas &amp, Co., CIT (, CIT, AO, AAC, Shri Prem, Judicial, AAC, AAC, ITO, AAC, ITO, AAC, ITO, AAC, ITO, AAC, AAC, Court, ITO, AAC, ITO, AAC, AAC, Judicial, Shri Prem Kumar, AAC, Learned Departmental Representative, ITO, ITO, ITO

WORK_OF_ART: Shri Sudarshan, Shri Sudarshan, Shri Sudarshan, Shri Sudarshan, Shri Sudarshan, Shri Sudarshan, Shri Sudershan Kumar, Shri Sudershan Kumar, Shri Sudershan Kumar, Shri Sudershan Kumar, Shri Sudershan Kumar, Shri Sudershan Kumar, Shri Sudershan Kumar, Shri Sudershan Kumar, Shri Sudershan Kumar, Shri Sudershan Kumar, Shri Sudershan Kumar, Shri Sudershan Kumar, Shri Sudershan Kumar

PRODUCT: Shri Sudarshan, Shri Sudarshan, 349, Act.4, Accountant, Accountant, Shri Sudershan Kumar, Shri Sudershan Kumar, Shri Sudershan Kumar, Bench

GPE: England, U.K., England, England, U.K., U.K., U.K., assessee, England

FAC: Harak Chand Makanji &, Sudarshan Cheque No, Lordship

EVENT: the 1961 Act

NORP: Hon'ble