Gokal Chand Shammi Kumar Vs. Income Tax Officer

Decided On : Feb-19-1998

Court : Income Tax Appellate Tribunal ITAT Amritsar

LAW: the IT Act, the IT Act, the IT Act, the IT Act, ITR 885, the IT Act

CARDINAL: 1, 413/1990-91, 1991.2, 1,09,538, 44AB, 29,95,264, 16,61,549, 143(3, 271(1)(c, 23,284.3, 119, 3(4, 1961.7, 40,00,000, 47, 22, 45, 275, 275, one-half, one hundred thousand, 263, 275, 1, 2, 12, 203, two, 133, 82, 133, 14, 275, 275, 275, 275, 275, 86, 557, 275, 12, 33, 33, 37, 533, 275, 115, 275, 132, 79, 275, 275, 275, 271(1, 16

DATE: 15th May, 29th June, 1986, 1,28,677, 1961, 27th August, 1986 to 15th August, 1987, August, 1987, 31st March, 1988, February, 1990, 5th March, 1990, 1988-89, the previous year, the period of previous year, 12 months, previous year, previous year, 29th March, 1988, previous year, 15th August, 1987, previous year, previous year, more than 19 months i.e., 27th August, 1986, March, 1988, more than 12 months, 1979, 1961, 1988-89, the previous year, the financial year, February, 1988, their previous year, yr.1988-89 to 31st March, 1988, 29th March, 1988, previous year, the assessment year, the end of previous year, 15th August, 1987, previous year, 1988-89, previous year, up to 31st March, 1988, the previous year, 19 months, 19 months, his previous year, 31st March, 1988, the previous year, 1st April, 1985, any previous year, a particular previous year, previous year, 29th June, 1988, previous year ended as on 31st March, 1988, 13th December, 1988, 1993, 1993, 10th September, 1986, any previous year, such previous year, years, 10th September, 1986, 10th September, 1986, 271B, the end of financial year, the financial year, six months, the end of the month, the expiry of six months, the end of the month, the financial year, six months, the end of the month, six months, the end of the month, 1987, 4 of 1988, the 31st day of March, 1989, 1993, 1982, 27th April, 1981, 1982, 1961, 11391-11392, 1981, two years, six month, the financial year, a previous year, the two years or, six months, 1972, 1944, 1958, 1958, 1959, 1978, 1981, 1971, two years

ORG: ITO, AO, AO, AO, AO, AO, AO, ITO, AO, ITO, ITO, AO, AO, AO, AO, AO, Departmental Representative, the Hon'ble Supreme Court, Indian &amp, Eastern Newspaper Society, CIT, ITR, AO, the internal audit party, Indian &, Eastern Newspaper Society, The Hon'ble Supreme Court, AO, the Hon'ble Supreme Court, Hon'ble Supreme Court, CBDT, AO, Tribunal, H. Ajitbhai &amp, Co., Asstt, CIT, TTJ, ITD 262 (Ahd, the Hon'ble Tribunal, AO, AO, AO, AO, AO, AO, H. Ajitbhai &amp, Co., the Hon'ble Tribunal, Tribunal, Tribunal, CIT, the Direct Tax Laws (Amendment) Act, Supreme Court, Varkey, Chacko, CIT, SC, The Hon'ble Supreme Court, the Hon'ble Supreme Court, The Hon'ble Supreme Court, AO, AO, AO, AO, the Hon'ble Tribunal, H. Ajitbhai &amp, Co., CIT, Tribunal, ITO, ITO, the Hon'ble Delhi High Court, SLP, the Hon'ble Supreme Court, The Hon'ble Supreme Court, SLP, Department, the Delhi High Court, CIT, the High Court, CIT, ITO, CIT, the Hon'ble Supreme Court, CIT, SC, Guru Prasad Shaw, CIT, ITR, Hon'ble High Court, the Hon'ble Kerala High Court, CIT, Madras High Court, Artisans Press Ltd., ITAT &amp, Hon'ble Andhra, Chennuru Venkataramanaiah Chetty &amp, ITO, the Hon'ble Andhra Pradesh High Court, CIT, N.V. Ganapathi Rao, AP, Tribunal, Truck Operators, CIT, ITR, The Hon'ble Andhra Pradesh High Court, Navayuga Traders Gunnies Firm, CIT, AP, The Hon'ble Andhra Pradesh High Court, ITO, Asstt, CIT

ORDINAL: first, second, 16th, first, second, 4th, third, second, second, first

PERSON: Addl, J. K. D'Costa, P. M. Bhagwati, A. N. Sen, Addl, J. K. D'Costa, J. K. D'Costa, S.L.P., D. M. Manasvi, S. S. Venkatardi Iyer &amp, Anr, Addl

FAC: Hon'ble Delhi High Court

GPE: Bros., Bros.