Assistant Commissioner of Vs. Kumar Ice - Semantic Analysis by spaCy

Decided on: May-12-1997

Court: Income Tax Appellate Tribunal ITAT Patna

LAW: section 68, section 68, section 143(1, section 68, section 68 of the Act, section 263, section 254 of the Act, section 68, section 255, section 68, section 68, section 132, section 143(3, section 143(3, section 14(3, section 33(4, section 254, section 254, section 263, section 68, section 68

CARDINAL: 1, 1,25,000, 12, 6, 12, 11,000, 3, 10, 14,162Ranjan, 21,055Shiwani, 28,799Gunjan, 20,866Kundan, 17,000, 27,560Unayan, 16,170Chandani, 40,128 4, 49,800, 1.5, 9 to 12, 1,25,000.6A., 50, two, two, 159, 10, 1,25,000, 1,25,000, 1.25, 10, 10, 3, 349, 8, 82, 133A, 133B, 134, 40, 298, 131, 6, 1968, 67, 88, 173, 445/40, 375, two, 143, 6, 9, two, 1.25, two, 4, 1.25, 1, Two, 1.25, 2, 31-3-1987.Return, 7, 22, 1.25, 6, 23,000(5, 31-3-86, 4,500(3, 31-3-86, 11,000, 10, 20,866(4, 17,000, 49,800, 1.5, two, 1, 2, 11785/6211790.From, 1.25, 31-3-1989.4, 5,250, 2,950, two, one, one, 3, 130, 349, two, 6.2, 3,11,831, 93,500, one, two, six, 49,800, 1.5, 3, one, 133A, 133B, 134, 22-12-1987, 28, 137, 415/[1983, 12, 191, 137, 1,25,000, 1.25

ORG: Department, C.O., Calcutta, the Chartered Accountant of the whole group, Statements, Singh Commission income(He, Gaya, UCO Bank, the Statement of Account, Assessing, Reliance, the Patna High Court, Sarogi Credit Corpn, CIT 6, the Patna High Court, Sarogi Credit Corpn.(supra, Reliance, IAC, Indian Art Emporium, ITD 21, TM, Bench, the Patna High Court, Sarogi Credit Corpn, the Statement of Accounts, Indian Art Emporium, Tribunal, Department, the Hon'ble Supreme Court, CIT, P.) Ltd., ITR, Bench, Court, Tribunal, Departmental, the Cross Objection, C.O., AO, Assessing, the Chartered Accountant, Calcutta, Calcutta, Assessing, Calcutta, Calcutta, Calcutta, Calcutta, it.5, Tribunal, The A/C, Calcutta, Calcutta, the A/C, the A/C, Calcutta, Calcutta, Gaya, Sarogi Credit Corpn, The Hon'ble Supreme Court, CIT, Court, Tribunal, The Assessing Officer, Legislature, the Hon'ble Supreme Court, Guduthur Bros., ITO, ITO, ITO, the Hon'ble Supreme Court, Kapurchand Shrimal, CIT, ITR, The Hon'ble Supreme Court, CIT, Smt, CIT, ITO, Patna High Court, CIT, ITR, the Apex Court, Tribunal, Tribunal, Assessing, the Hon'ble Supreme Court, Orissa Corpn.(P.) Ltd., Assessing, Tribunal, the Hon'ble Supreme Court, ITO, Lordships, the Hon'ble Supreme Court, Tribunal, Tribunal, the Hon'ble Supreme Court, Orissa High Court, The Hon'ble Supreme Court, P.) Ltd., the Supreme Court, P.) Ltd.'s, the Supreme Court, Guduthur Bros., Kapurchand Shrimal, ITO, Assessing, INCOME-TAX, Judicial, the Patna Bench, Tribunal, Judicial, an Association of Persons, AOP, Calcutta, the D.D.O. Ranchi, the Chartered Accountant of the whole group, Kundan Kumar Singh Commission, the Bank Pass Book, UCO Bank, CIT (Appeals, AOP, HUF, CIT, ITR, SC, Nagpur, Allahabad, the Patna High Court, Anupam Udyog's, the Patna High Court, HUF, Department, Finance, the Supreme Court, Hyderabad, the Settlement Commission, the Settlement Commission, the Settlement Commission, Commission, The Hon'ble Supreme Court, the Settlement Commission, Lordships, the Race Club, an Association of Persons, AOP, AOP, AOP, AOP, AOP, Calcutta, the assessee-AOP, the Hon'ble Supreme Court, Judicial, Calcutta, Judicial, Calcutta, Judicial, Assessing, Calcutta, AOP, Assessing, Calcutta, Calcutta, Calcutta, Calcutta, Judicial, Judicial, Judicial, Judicial, Calcutta, the CIT (Appeals, Judicial, the A/C, Judicial, Calcutta, Gaya, Judicial, the CIT (Appeals, AOP, Assessing, Judicial, Tribunal, Tribunal, the Hon'ble Supreme Court, Durga Prasad, Judicial, Calcutta, Calcutta, ITO, Calcutta, Judicial, Calcutta, Judicial, Judicial, Judicial, Judicial, Assessing, the CIT (Appeals, Tribunal, CIT, Appellate Tribunal, the Appellate Tribunal, Tribunal, Tribunal, Jeypore Timber &, Veneer Mills, CIT, the Gauhati High Court, Tribunal, Tribunal, United Commercial Bank, CIT, Tribunal, Tribunal, ITO, AAC, Judicial, Judicial, Judicial, Guduthur Bros.', Kapurchand Shrimal's, Tribunal, Karurchand Shrimal's, Smt, Judicial, Assessing, the CIT (Appeals, the Division Bench

PERSON: Singh Rs, Singh Petty, Kumar Singh, Kumar Singh, Shalini Petty, Kumar Singh, Nos, Orissa Corpn, Shri K. N. Jain, Papad, Lordships, nature.10, Rampyari Devi Saraogi, Tara Devi Aggarwal, Devi, Various Benches, Orissa Corpn, Orissa Corpn, Shri P. C. Mishra, Rabindra Kumar Singh, Chandan Kumar Singh, Kumar Singh, Ranjan Kumar Singh, Kumar Singh, Kumar Singh, Krishna Kumar, Kundan Kumar Singh, Krishna Kumar, Kumar Singh, K. K. Singh, Jaykumar Singh, Kumar Singh, Chandan, Singh Petty, Ranjan, Kumar Singh - do - Rs, Kumar Singh, Kumar Singh - do - Rs, Kumar Singh, Ranjan Kumar Singh, Kumar Singh, Kundan Kumar Singh, Singh, Kumar Singh, Kanhaiyalal, Scheme, there.6.3, Sumati Dayal's, Madras, Raksha Bandhan, Orissa Corpn., Gaya, Kanak Kumari Sahiba, Pat, Rampyari Devi Saraogi's, Tara Devi Aggarwal's, Devi

GPE: A.O., D.R., D.R., D.R., Gaya, Gaya, Gaya, Gaya, Gaya, Bombay, Madras, Delhi, Achar, assessee, Gaya, case.12, assessee, Jitendra, Jitendra, Gaya, Bombay, Bangalore, Gaya, Gaya, I.T., para-6, Gaya, Maharani, Smt

FAC: Ezra Street, Maharani Road, Ezra Street, Ezra Street, Gaya, Gaya and Income-tax Returns, Departmental, Ezra Street, Maharani Road, Gaya

PRODUCT: Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, 451/7 Taxman, 323, Bench, Calcutta, Calcutta, Voluntary Disclosure Scheme, Accountant, Accountant, Calcutta, Calcutta, Calcutta, Accountant, Accountant, Accountant

DATE: 19-9-1985, more than 10 years, from year, 1994, funds.8, 1986, several years, few past assessment years, earlier several years, 1971, the past several years, 1961, 1960, 1981, 84, 1973, 1988, 1961, 1961, 1961, 1961, 1986-87, the previous year ended, 1987, the accounting year, 21-12-85, Singh 31-3-86 Rs, 20 years, earlier years, 19-9-85, 10 years, year 1981-82, 7-4-1984, year 1981-82, year 1981-82, that year, year 1981-82, year 1982-83, year 1981-82, year 1964-65, 1981, 61, ten years, 1965, year 1971-72, year 1972-73, the accounting year, earlier years, earlier years, year 1981-82, the initial years, year 1981-82, year 1981-82, year 1986-87, year 1981-82, several years, few past assessment years, earlier years, 4, 5, 6, year 1964-65, the past several years, year 1981-82, the past several years, this respect.10, 1955, 1982, 1982

ORDINAL: first, first, first, third, Third, Third, first, first, second, second, first, third, third, third, second, third, third, first, Firstly, first

EVENT: the Bombay Bench, the A/C.7

NORP: Hon'ble, Unayan, Unayan, Diwali

WORK_OF_ART: Shri Ramjee Prasad, The Assessing Officer, Shri Chandan, I.T.

TIME: 2) Act