Dr. Nalini Mahajan, Vs. Director of Income Tax (inv.) and ors.

Decided On : May-08-2002

Court : Delhi

LAW: Section 12A, the Income Tax Act, Section 13(5, Section 80G of the Act, Section 11, Section 132(1, Section 158BC, Section 3(1, Section 17(2, Section 20, Section 18(5, Section 17(2, Section 132(1, Section 158BC, the Companies Act, Section 132 of the Act, Section 131 of the Act, Section 132(1, Section 328, Section 132 of the Act, Section 132 of the Act.52, Section 132 of the Act, Section 132(1, Section 132(2)(c, Section 132(1)(c, Section 132 of the Act, Section 132(9)(A, Section 117, Section 117, Section 37, Section 131 of this Act, Section 22, Section 142, Section 120, Section 132, Section 132A, Section 142, Section 142, Section 143 and Section 144, Chapter, Section 132, Section 132A, Section 132B, Section 132B, Section 132, Section 132A, Chapter shall, Section 132 of the Act.67, Section 132 of the Act, Section 132 of the Act, Section 2, Section 132(9)(A, Section 132(10, Section 2 of the Act, Section 132 of the Act, the Societies Registration Act, Section 2, Section 64, Section 64, Section 64, Section 64, Section 64, Section 64, Section 65 of the Act, Section 65 of the Act, Section 64, Section 64 of the Act, Section 132 of the Act, Section 2(28D, Section 20(1, Section 20(1, Section 20(1, Section 20(1, Section 20(1, Rule 72, Article 141, the General Clauses Act, Section 132(1)(B, Section 132(1, Section 132 of IT Act, Section 132(1, Section 132(1, Section 132, Section 132 of the Act, Section 132 of the Act, Section 132.107, Section 132, Section 132(1, Section 132(1, Section 132 of the Act, Section 132 of the Act, Section 132, Section 132(5, Section 25O, the Industrial Disputes Act, Section 132, Section 132, Section 132, Section 132, Section 132 of the Act, Section 132(8, Section 132(8, Section 132

ORG: S.B. Sinha, Trust, the Commissioner of Income Tax, Trust, M/s. PAN Foods Ltd., Income Tax, Income Tax, Assessing Officer, Income Tax, Income Tax, Mahajan Group, Court, Panipat, Haryana, M/s Craft Foods Ltd., M/s. Panipat Foods Ltd., PAN Foods Ltd.', the Sick Industrial Companies (Special Provisions) Act, the Board of Industrial & Financial Reconstruction, Punjab National Bank, Operating Agency, the Rehabilitation Scheme, the High Court, the Appellate Authority for Industrial & Financial Reconstruction, The Company Court of the Punjab & Haryana High Court, the Punjab National Bank as Operating Agency, OTS, the Income Tax Department, C.I.T., E-1 & 2, NDSE, Panipat, Mahajan Industries P. Ltd., PAN Foods Ltd., Mahajan Industries P. Ltd., Mahajan Overseas P. Ltd., E-1 & 2, Chemical & Conservatories, Income Tax (Investigation, E-1 & 2, NDSE-II, Department, Court, Mahajan Group, M/s. Mahajan Industries Pvt. Ltd., the Central Board of Direct Taxes, Board, Pan Foods Ltd., M/s. Mahajan Industries Ltd., Board, Panipat, Additional, Assessing Officer, Panipat, Income Tax, R.D. Shah, Inspection (Investigation, Union of India, Income Tax, Income Tax and Ors, K.V. Krishnaswamy Naidu & Co., State of Himachal Pradesh, I.T.O., Seth Brothers, Ors, Mahajan Group, Inspection (Investigation, Seth Bros., Additional, Joint, Joint, Board, Board, Board, Joint, Assessing, Joint, Joint, Board, Joint, Joint, SECTION 132(8) &, Assessing, Assessing, Board, Board, Board, context.70, M/s. Mahajan Industries Pvt. Ltd., Pan Foods Ltd., the Director (Investigation, Court, Pan Foods Ltd., M/s. Mahajan Industries Pvt. Ltd., Income Tax (Investigation, Assessing, K.V. Muthu, the Apex Court, Parliament, Joint, Board, Parliament, the Apex Court, The State of, Maharashtra v., Indian Medical Association & Ors, SC, Maharashtra University of Health Sciences Act, the State Government, the Medical Council of India, the Bombay Public Trusts Act, the Central Government, the State Government, the Central Government, the State Government, the State Government, The Apex Court, the State Government, the State Government under Section 64, the State Government, the State Government, Essentiality Certificate, University, the State Government, the State Government (Management, University, the State Government, the State Government, Haryana High Court, v. Union of India and Ors, Additional, Joint, Joint, Court, only.85, Board, the King-Emperor, International Airport Authority of India, the Central Government, the State Government, the Central Government, the State Government, the Central Government, the State Government, Craies on Statute Law, Legislature, Sonu Systems Pvt, Central Board of Direct Taxes and Ors, See Union of India and, Income Tax, Parliament, AC 65, Legislature, Legislature, AC 495, A.P. Hyderabad, C.I.T., Sun Engineering Works, Court, Court, Court, Mittal Engineering Works, Court, Court, Dicta, Counsel, the House of Lords, Income Tax, SunEngineering Co. Ltd., Municipal Corporation, the Calcutta High Court, ILRA & N 145-, AIR, Court, Court, U.P., Court, the Court of Appeal, Lancaster Motor Co., London) Ltd., Bremth Ltd., the Apex Court, the Apex Court, Joint, The Fifth Central Pay Commission, Income Tax, CommissionerAssistant, Circular, Joint, Joint, Colony, Mother & Child Hospital, Ramlal Mahajan Charitable Trust, D-59 defense Colony, Additional, Department, Additional, Ors, v. Union of India and Ors, Seth Brothers's, the Apex Court, Vindhya Metal Corporation, Income Tax and Ors, Vindhya Metal Corporation, Vinod Kumar Jaiswal, Vinod Kumar Jaiswal, Vinod Kumar Jaiswal, Delhi High Court, Panipat, K.V. Krishnaswamy Naidu and Co., Hindalco Industries Ltd., Union of India and Ors, Income Tax, ITO, ITO, ITO, the Central Board, the Central Board, Board, Income Tax and Ors, K.V. Krishnaswamy Naidu & Co., the High Court, Thanthi Trust, Income Tax and Ors, the Supreme Court, Survir Enterprises, Income Tax, Department, Department, Department, Act.124, Trust, Pan Foods Ltd., Court, Pan Foods Ltd., M/s. Mahajan Industries Pvt. Ltd., Pan Foods Ltd., M/s. Mahajan Industries Pvt. Ltd.

CARDINAL: 3, about 25.01.1968, about 1.3.1979, 1, 29.08.2000, 15.09.2000, 1, 2, 1, about 05.03.2001, 2, 1, 2, 18.05.2001, 4, about 09.04.1985, about 07.12.1987, 142/87, 29.06.1994, 18.12.1996, 72, 80, about 14.02.2001, 1, 28.08.2000, 1, 1, 2, 27, 28.08.2000, 30.08.2000, 17,000/-, 29.08.2000, 29.08.2000, 27, about 18.09.2000, 29.08.2000, 3, about 04.09.2000, 3, 30.09.2000.30, 3, 26.02.2001.31, 3, 27.03.2001, 3, 1, 5, 07.06.2001, 01.04.1990 to 09.11.2000, 5, 28.08.2000, 29.08.2000.36, 3 till 30.06.2001.39, 19.05.2001, 41, 29.08.2000, 27, 31, 07.03.2001, 13.03.2001, 1, 29.08.2000, 1969]71ITR550(Delhi, 1999]237ITR70(Ker, 2001]249ITR794(SC, 1999]2SCR323, 1969]74ITR836(SC, 59, 1974]93ITR505(SC, 61, 1982]135ITR530(Delhi, 63, 1986CriLJ824, 1989]177ITR207(Bom, 65, 1, 1, 1, 2, 1, 4, 1, 2, 1, 1, 4, 1, 1, 8), 1, 1A, one hundred and, 3, 9A, 9, 1, 1A, 9A, 1, 8), 9, 133A, 1, 3, more than forty-five days, 1, 2, 3, 66, 1, 1, 22.05.2001, 2001]248ITR55(Guj, 11, 1, 74, 2, 21, 81, 1980]1SCR875, 1994]1SCR682, 8, 3, 3, 82, 372, 1986CriLJ2037, one, two, four, two, 263, 2001]250ITR268(Delhi, 1993]202ITR997(Ker, 88, 506, two, 94, 2001(6)ALD747, noticed:-'37, 4, 385, 143, 40, 29, one, 41, 1991)ILLJ191SC, 1992]198ITR297(SC, 1976)IILLJ266SC, 1, 1, One, 848, 1997]3SCR774, 1, 43, 2000CriLJ2971, 2000CriLJ2971, 1995]213ITR177(Patna, 772, 5.2, 97, 133A, Two, 102, 1, 1, 1992]194ITR32(Delhi, 2000]242ITR302(Delhi, 1985]156ITR233(All, two, 1997]224ITR614(SC, 113, 9A, 1, 8), 9, 1987]166ITR244(Mad, more than one, 2002)ILLJ858SC, 9A, 1984]145ITR477(SC, 1, one hundred and, two, 8), 10, 8), 12, 8), 10, 12, 120, 2001]249ITR794(SC, 9A, 1987]166ITR244(Mad, 5, 8), 1987]167ITR397(Delhi, One, 122, 1986]157ITR206(Delhi, 8)

PERSON: Ram Lal Mahajan, Nalini Mahajan, Nalini Mahajan, Nalini Mahajan, Chhatarpur Farms, Rohtak, Nalini Mahajan, Rohtak, Nos, K.G. Marg, Ram Lal Mahajan, Panchanama, K.G. Marg, Nalini Mahajan, Rakesh Mahajan, Rajesh Mahajan, Sangeeta Mahajan, Gandhi Marg, Ahuja, Nalini Mahajan, Chandigarh, Ahuja, Balwant Singh, Janak Raj Sharma v., Harmel Singh, Anr, C. Balakrishnan Nair, Anr, Anr, Sanjiv Khanna, Khanna, Khanna, Khanna, Pooran Mal v. Director of, Khanna, Chiranji Lal, Khanna, Khanna, Pratap Singh, Narayan R. Bandekar v. I.T.O., almirah, Explanationn, Assessing Officers, Reg, Rakesh Mahajan, Rakesh Mahajan, Angamuthu Ammal, therewith.78, Khanna, requires,-, XXIX, K. Balakrishna Rao, Haji Abdulla, Anr, Khanna, Vinod Goel, Khanna, Khanna, Nazir Ahmad, Viteralli v. Saton, 3 Law Ed, Ramana Dayaram Shetty, A.K. Roy, Anr, Khanna, Dhanwanti Devi, K. Ramakrishnan, Reid, Goodrich v. Paisner, Anr, J., Dias, Atkin, Lord Blackburn, Krishna Kumar v. Union, Pawan Kumar Dubey, Gurnam Kaur, Jaya Sen v. Sujit Kr, Sarkar, Prem Nath Sharma v. State, Kamla Devi Rathi, Khanna, ToAssistant, Commissioneror, Joint Director', Reg, Nalini Mahajan.101, Nalini Mahajan, Managing Trustee, Nalini Mahajan, Nalini Mahajan, DDIT, Nalini Mahajan, Nalini Mahajan, Nalini Mahajan, Child Hospital, Colony, Gulshan Raj, Nalini Mahajan, Colony, Nalini Mahajan, Nalini Mahajan, L.R. Gupta, Vinod Kumar Jaiswal, Seth Brother's, Balwant Singh's, Khanna, Reg, Khanna, justness'.117, Nalini Mahajan, Nalini Mahajan, Nalini Mahajan, Nalini Mahajan, Ram Lal Mahajan, Rakesh Mahajan, Rakesh Mahajan, Nalini Mahajan, Ram Lal Mahajan

DATE: 1961, the assessment year 1997-98, the assessment years 1998-99 and, 1999-2000, 2000-2001, 1093, 1,79,000/-6, 28.08.2001, 31, 14.02.2001.10, 22.02.2001, 15.05.2001, 15.05.2001, 2999 of 2001, 18.05.2001, the past 10 years, 14, the year 1967, 1985, 31.08.1988, 1991, 11.08.1994, 28.11.1995, 11.11.1997, the assessment years 1995-96, 1999-2000, the assessment year 2000-01, 22.02.2001, 26.03.2001, 01.06.2001, 3336, 1999-2000, the assessment year 2000-01.37, the assessment year 2000-01.38, 15.05.2001, 26.02.2001, 22.02.2001, 180 days, 22.02.2001, 18.05.2001, 1975, 15 days, 1922, 11 of 1922, 1922, 1922, 11 of 1922, 1922, 1922, thirty days, 1922, 11 of 1922, the years, sixty days, sixty days, thirty days, the years, a period of, fifteen days, the 30th day of June, 1995, the 1st day of January, 1997, less than fifteen days, the 1st day of January, 1997, less than fifteen days, 13.07.2001, '76, 2001 X AD, 1998, 1950, 1950, 1860 21 of 1800, September 1989, September 1989, 1012, 1957, 1901, 1992, 39, 1990-1993, 1988, 2000, 42, 1941, 44, 23rd December 1998, b):- 99, 29th August 2000, 1961, 29th August 2000, a period of, 15 days, 1st July 1995, 15 days, 1961, 15 day, 180 days, 180 days, 2999 of 2001, 2767 of 2001

GPE: Delhi, New Delhi, Panipat, Panipat, Panipat, Central Drive, Panipat, New Delhi, USSR, USSR, Rohtak, New Delhi, Panipat, New Delhi, Panipat, Panipat, New Delhi, New Delhi, New Delhi, New Delhi, New Delhi.47, New Delhi, New Delhi, S.C., New Delhi, Clause, Clause, Clause, India, 08.08.2001, Delhi, L.R., authority.89, Quinn, Salmond, Judges, Quinn v. Leathain, Delhi, U.P., Bihar, New Delhi, Clauses, New Delhi, New Delhi, Mahajan, New Delhi, New Delhi, Ajit Jain v. Union, Mirzapur, Vinod, Clause, made.115, New Delhi

NORP: Jewellery, Central Circle, India.46, Indian, Indian, Indian, Indian, Indian, Punjab, Rules

ORDINAL: third, first, third, third, 3rd, first, third, first, 6th, 6th, 6th, first

FAC: Asand Road, G.T. Road, G.T. Road, G.T. Road

LOC: Central Circle, Section 158BB

PERCENT: 25%, 35%

WORK_OF_ART: Punjab and Ors, Printers (Mysore) Ltd., Collector of Central Excise, Fifth Edition, Jurisprudence 12th Edition, D-70 defense Colony, Oriental Rubber Works

EVENT: Section 2(21, Section 2(21, Section 2(21, Section 2(21

PRODUCT: Scope, Circular, D-59, D-59