income-tax Officer Vs. Smt. Lajwanti Devi

Decided On : May-29-1998

Court : Income Tax Appellate Tribunal ITAT Chandigarh

LAW: section 132, Explanation 5, section 271(1, section 132, section 132(4, section 132.6, section 271(1)(c).10, section 132(4, section 132(4, section 28(1)(c, the Finance Act, section 271(1)(c, Explanation 5, Explanation 5, Explanation 5, Explanation 5, Explanation 1, Explanation 5, Explanation 5, section 132, section 132, section 132(1, section 132(1, section 132, Explanation 5, Explanation 5, Explanation 5, Explanation 1, Explanation 1, section 271(1)(c).It, Explanation 1 to section 271(1)(c).11, Explanation 1, Explanation 1, Explanation 1

CARDINAL: 1, 25, 81,082, 24,630, 4, 1,45,163, 85, 67, hundred and one, 2.5, 4, 16, two, 81,082, 24,630, 1,25,463, 4, 16, two, two, 25,000, 30,000.4, 16, 100, 50, 5, 100, 5, 31-3-1986, 1,45,162, 2,45,995, 29-11-1989, 22-12-1987, 1,26,463, 1,00,833, 81,082, 81,082, 85, hundred and one, 1 to 4, 1 to 4, 203, 792, 204, 168, 460A, 706, a hundred one, 161, 793/28, two, 31-3-1986, two, 76, 81,082, 1, 81,082, 2, 16, 4,000, 5,000, 6,000, 7,000, 25,000, 30,000, five, ten thousand, 100, 50, 5, 100, Four/Five thousand, 4, 24,630, 19, 1,00,833, 29, 1,00,833, 1,00,833, 16, 5, 4-12-1989, 81,882, 27-6-1990, 70.6, two, 16, 1,00,833, 5, 1 to 4, 1, 5, two, two, 162, 173/26, 179, 265/[1990, 49, 270, two, 1-4-1976, 1-4-1964, 16, 1,00,833

DATE: year 1987, 27-10-1989, 29-11-1989, 16-5-1986, 2,45,995, the year ended 31-3-1986, 1972, 27-5-1997, year 1987-88, 27-10-1989, 29-11-1989, 16-5-1996, 1986, the same day i.e., 7,45,995, the last two or three years, 4-12-1989, September 1987, 1972, 67-70, 1993, 1993, 414.9, 1987, 1986, the years, the years, 1922, 1970, 1964, 1961, May 16, 1986, 2,45,995, 31st March, 1986, 1986, 25 years ago, Four years, two years later, about 15 years ago, festival days, 2,45,995, the last two or three years, year 1987-88, 27th October, 1989, 29-11-1989, 31st March, 1986, September 1987, December 22, 1987, the assessment year, 1,45,162.52p, March 31, 1986, 1984, October, 1984, any previous year, 1986, 1989, 1975, April 1, 1976, 1986, year 1987-88

ORG: ITO, ITO, Pb. &amp, Gumani Ram, CIT, ITR, Assessing, Assessing, Assessing, at.2, Smt, Bhagwan Dass, Shri Bhagwan Dass, Bhagwan Dass's, Smt, Assessing, Smt, Cancer, Dayanand Medical College and Hospital, Cancer, Shri Bhagwan Dass, Assessing, Haryana High Court, Gumani Ram, CIT, ITR, Revenue, CIT, CIT, ITR, Cancer, the Hon'ble Supreme Court, General Mills Ltd., CIT, ITR, Cancer, Assessing, ITR, the Bombay High Court, ITO, the Assessing Officer, CIT, SC, Assessing, Assessing, Judicial, Assessing, Assessing, Judicial, Sunami Gate, National Savings Certificates, inter alia, F.O.A., Daya Nand Medical College, Haryana High Court, Gumani Ram Siri Ram, Judicial, Judicial, Judicial, Judicial, the Bombay High Court, Reliance, the Supreme Court, General Mills Ltd., Judicial, Judicial, the Taxation Laws (Amendment) Act, CIT, inter alia, Sunami Gate, the Bombay High Court, Haryana High Court, CIT, ITR, CIT, Tribunal, the Taxation Laws (Amendment) Act, Explanation, Explanation, Department, Explanation, Shri Bhagwan Dass', Hon'ble Supreme Court, General Mills Ltd., Haryana High Court, Gumani Ram Siri Ram

PERSON: Siri Ram v., Lordships, Bhagwan Dass, Lajwanti Devi, Shri Bhagwan Dass, Lajwanti Devi, Shri Bhagwan Dass HUF, Shri Om Parkash, Shri Bhagwan Dass, Lajwanti Devi, Shri Bhagwan Dass, Lajwanti Devi, Siri Ram v., P. M. Shah, Dharamchand L. Shah, Cancer, Shadilal Sugar &, R. R. Gavit v. Smt, Sherbanoo Hasan Daya, Anwar Ali, Anwar Ali's, Anwar Ali's, Shri Bhagwan Dass, Shri Om Parkash, Shri Bhagwan Dass, Shri Om Parkash, Raghunath Dass, Chandigarh, Ludhiana, P. M. Shah, Dharamchand L. Shah, Shadilal Sugar &, leviable.9, Shri Bhagwan Dass, Shri Bhagwan Dass, P. M. Shah, Dharamchand L. Shah, Rajeshwar Singh, Anwar Ali's, levy penalty under section, Shadilal Sugar &

GPE: D.R., Ludhiana, assessee, Explanations, D.R., D.R., assessee, case.10, concealed.12

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

WORK_OF_ART: Shri Om Parkash, Shri Om Parkash, Shri Om Parkash, Shri Om Parkash, Shri Om Parkash, Shri Om Parkash, Shri Om Parkash, Shri Om Parkash, Hon'ble Punjab

FAC: Sunami Gate, Club Road, Club Road, Sunami Gate, Sunami Gate, Club Road, Club Road

LOC: Sangrur, Sangrur

NORP: Punjab, Hon'ble, Hon'ble, Punjab, Punjab

PRODUCT: 705/33 Taxman, 349, Explanation 5, 439