Shiv Metal and Engg. Works Vs. Assistant Commissioner of

Decided On : Nov-28-1997

Court : Income Tax Appellate Tribunal ITAT Chandigarh

LAW: section 145(1, section 255(4, section 145(1, the Ahmedabad Bench, section 145(1, section 145(1, the Division Bench

CARDINAL: 1, two, 717, 95,074, 97,980, 84,985, 17, 234B., 753, two, 1, 14, 17, 31, 31-3-1992, 1,25,077, 86,474, 72,61,978, 31, 97,980, 2,906, 95,077, 72,61,978, 31, 1-4-1990, 15, 1-4-1990, 15, 1721.060, 1, 15, 1-4-1990, 15, 1562.450, 84,985, 60,04,124, 718, 754, 84, 101, 721, 1954, 26, 159, 73, 192, 31, 55, 75.6, 31-3-1990, 84,985, 53, 1966, 59, 31, more than 1, 80, 5,000, 5, 2, 15, 17, 31-3-1991, 1, 15, 31, 15,635, 5.1, 5.2, 17, 234B., 234A, 234C, 234A, 234C, 64,45,880, 15-5-1990, 753, 2, two, 1, 95,074, 84,985, 2, 1, 17, 1, 95,074, 84,985, 2, 1, 17, 2, 1.3, 1,25,077, 72,61,978, 31-3-1991, 2,906, 95,077, 15, 3, 84,985, two, 31, 121395.310, 31, 80, 1, 95,074, 84,985, 4, one, 84,985, 1090, two, 10, 15, 15,635, 17, 10, two

DATE: year 1991-92, 1995, 1995, the assessment year 1989-90, last year, 15-5-1990, 1090, the assessment year 1989-90, that year, preceding years, 1985-86, 1986-87, 1988-89, 1989-90, 1990-91, 1995, 1996, 38, 1975, 1969, 15-5-1990, 1995, 1090, 1964, the assessment year, this year, 1985-86, 15-5-1990, 1990, 1995, 1961, the assessment year, 17-5-1990, the assessment year 1989-90, year 1989-90, last year', 15th May, 1990, 1090, year 1990-91, 1989-90, the same period plus, years 1985-86 to 1989-90, year 1990-91, 15-5-1990, years 1985-86 to 1989-90, year 1989-90, years 1985-86, 1986-87, the year, 15-5-1990, 17th May, 1990, 31st March, 1991

ORG: Assessing, GP, GP, CIT, Assessing, GP, Assessing, GP, GP, GP, GP, Assessing, us.4, GP, GP, GP, Anti-Mandal, Tribunal, Gupta Metal Industries, GP, Reliance, ITO, International Forest Co., CIT, J. &, Pandit Bros., CIT, CIT, Punj, Reliance, Gupta Metal Industries', G.P., ITO, ITD, G.P., G.P., Reliance, Punjab Trading Co. Ltd., CIT, Har, CIT, SC).7, G.P., G.P., G.P., G.P., G.P., G.P., G.P., Assessing, Bench, Gupta Metal Industries, Gupta Metal Industries, ITO, Anti-Mandal, Gupta Metal Industries, Gupta Metal Industries, Gupta Metal Industries, Assessing, M/s. Luxmi Dhatu Udyog, CIT, CIT, ITA No. 717 of 1995, ITA No, G.P., Gupta Metal Industries, Judicial, Judicial, Judicial, Judicial, Judicial, GP, GP, GP, Assessing, GP, GP, Assessing, Tribunal, GP, GP, Tribunal, Gupta Metal Industries, GP, Reliance, Tribunal, Gupta Metal Industries, GP, GP, GP, GP, Tribunal, Gupta Metal Industries, Assessing, Gupta Metal Industries, GP, Judicial, Judicial, Tribunal, Gupta Meal Industries, Judicial, GP, GP, GP, Tribunal, Gupta Metal Industries, Judicial, GP, GP, Judicial, Tribunal, GP, GP, Tribunal, Judicial, Tribunal, Judicial, GP, Deptt, Anti-Mandal, Assessing, Tribunal, Gupta Metal Industries, Tribunal, Gupta Metal Industries, Judicial, Judicial, Tribunal, Gupta Metal Industries, Tribunal, Judicial, Tribunal

MONEY: 2.5 per cent, 1.19 per cent, 2.54 per cent, 1.19 per cent, 2.54 per cent, 30 per cent, 50 per cent, 2.54 per cent, 2.5 per cent, 30 per cent, 50 per cent, 30 per cent, 50 per cent, 30 per cent, 50 per cent, 2.54 per cent, 1.19 per cent, 2.54 per cent, 1.19 per cent, 30 per cent, 50 per cent, 1.9 per cent, 1.19 per cent, 2.5 per cent, 1 per cent, 5 per cent, 1 per cent, 1.9 per cent, 1.5 per cent, 1.19 per cent, 2.54 per cent, 50 per cent, 30 per cent, 2.54 per cent, 2.5 per cent, 30 per cent, 50 per cent, 1.19 per cent, 30 per cent, 50 per cent, 1.9 per cent, 1.19 per cent, 2.5 per cent, 1 per cent, 5 per cent, 1.9 per cent, 1.90 per cent, 1.9 per cent, 1.9 per cent, 1 per cent, 5 per cent, 1 per cent, 1.5 per cent

QUANTITY: 1090 kgs., 238411.390 Kg, 931.400 Kg, 102.470 kg, 121395.310 kg, 102.470 kgs

PRODUCT: 234A, 234A, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant, Accountant

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

GPE: Chd, D.R., Counsel, D.R., D.R., assessee, assessee, D.R., Member.12, assessee, CIT(A).15

NORP: K., Punjab, Hon'ble, Hon'ble, Hon'ble

PERSON: Jhandu Mal Tara Chand, Rice Mills, Gurubachan Singh J. Juneja, Chhabildas Tribhuvandas Shah, Nos, Ground, kgs.which, Gurubachan Singh J. Juneja, Bench

PERCENT: 1.9 percent