Smt. Rajrani Gupta Vs. Deputy Commissioner of

Decided On : Feb-25-1999

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Sector 11, Sector 11, ITR 78, ITD 245, the IT Act, ITR 801, the Ahmedabad Bench, Chapter XX-A, the IT Act, the IT Act, Borivali 2

CARDINAL: 1, three, 1, 201, 202, 203, 15, 5, 27,305, 1,53,451Aakansha, 1,89,069 2,39,069Dr, 21,000, 3,57,112, 6, 2,25,000(3, 4,00,000(7, 1,00,000(13, 2,11,000(14, 1,50,000, 17, 1, 3,41,000, 2, 3, 506, 4, 4, 8,02,700, 5, 806, 6, 201, 9, 202, 10, 203, 11, 12, 13, 14, 15, 18,89,779, 1,24,360, 1996(inclusive, 300, 49,70111Less, 9,888Aakanksha, 465 89,567, 1,37,373, 1,83,428, 48,00,000, 48, 4,06,080, 2,000, 28,080, two, 9 and 10, 40 and 48, 16,000, two, 1, 1-1/2, 2, 411, 4/5, 12,50,000, twelve, fifty thousand, 2,11,000, two, 50,000, fifty thousand, 19-2-1996, 20-12-1995, 1,50,000, 13-2-1993, 20,000, 24-8-93, 20-8-94, 28-3-95, 2,11,000, 25, 50,000, 15,11,000, fifteen, one lac twenty thousand, 17,36,000, 5, 10, ten, 13,60,000, two, three, 3,76,000, eight, 130 and 131, 14.00, 1, 12-1/2, 2, 2,11,000, 3, 50,000, 1, 12.30, 2, 17,36,000, 12.30, 96, 65, 49, 663, 50, 7, 57, 11, 154, 49, 723, 159, 4,06,080, 59, 610, 63, as many as 15, about five to, 40, 50, 219, 235, 186, 56, 21, 59, 1, 2,00,000)(2, 1, 50,000, 2,25,000)(3, 1, 2,50,000, 23, 12,00,000, 214, 4,06,080, one, 16, 201, 4,00,000, Four, 75016, 4,00,000, one, 17, 201, 092, 1,00,000, 75,000, 041, 1,75,000, one, 3,51,000, one, 4,06,080, one, 49, 53, 25,000, 93, 60837, 3,51,000, 4,06,080, 41, 135, 42, 268, 41, 4,06,080.11, 31,000, 1,47,613 55,812, 51,000, 1,57,456, only one, 10,000, 118 to 127, 50,000, 107, 50,000, one, 50,000, 25, 72,251, 11,000, 1, 5,000, 2, 3, 25,000, 4, 5, five, 25,000, four, 82,704, 11,000, four, 26,500, 37,500, 1,57,456, 1,19,956, 1,57,456-37,500).13, 10,000, 94.The, 169 to 174, 15, 2, 4, 5, 6, 7, 15, 12, 3,600, 11,000, three, 1 2, 6,00,000 10,00,000, 15, 1, 2, 4, 178, 1000, 6,00,000, six, 4,00,000, 1,000, 1,055, 9,94,125Mr, 1,000, 184, 184, 131, 16,09,166, 16,09,166.18, 202, 5,58,780, 3,72,520, 16,09,166.As, 3,72,520, 3,72,520, 5,58,780, 17, 3,72,520.21, 50,000, 50,000, 50,000, 15,300, 76,000, 91,300, 76,000, 15,300, 91,300-76,000, 15,300, 31, 2,42,870, two, 2,42,870, 200, 1,196, 2,42,870.29, 63,591, two, 63,591, 63,591, 2,42,870, 2,341, 1.5, 24, four, four, four, three, 4,682, five, 1,000, 2,34,10,000, 4,682, 5, 1,000, 2,34,10,000 - 69,50,798, 32,400, three, 12,000, 9,150, 3,000, 40,000, 313, 40,000, 313).He, 20,000, 313, 2, 20,000, 2,50,40,000, 16,30,000, 1.5, 1,50,00,000, 32,400, 40, four, two, 26, 125, 5,000, 15,000, 13,500, 15,000, five, 1.1, 1.5, 1.3, 1.4, 30, 1, 40,000, 2., 30, 9,150, 8,250, 17,400, 166 to 168, 156, 158, 160 to 163, 1 to 4, 3., 4, 5 to 10, 5, 29, 2341, 2, 5, 23,410, 11 to 15, 16 to 20, 21 to 25, 200, 300, 26 to 30, 31 to 35, 36 to 40, 41 to 43, 3, 5, 1,000, 4., 40, 32,400, 32,88,105, 1., 9,150, 2, 3, 3,150, 3,50,000, 40, 32,88,105.The, one, 67, one, 1,000, 300, 4, 7, 500, four, 1,000, two, four, 40, 5, 10, 15, four, four, 46, only 1.06, 5, 2,34,10,000, 25, 128, 1.5, 147, only 184, 1.25, 121, only 1.42, 32,400, 32,88,105, 40, 40, 1,24,00,866.36, 11,59,250, 2,528, 201, 205, three, two, 16, 79, 12,900, 71,740, 10,000, two, 6, 2.5, 2,50,000, six, three, 5,79,625, 11,93,000

PERSON: Rajrani Gupta, Monalisa, Sohanlal Gupta, Arunkumar Gupta, Surgery, Renu Gupta, Arunkumar Gupta, Sohanlal Gupta, Borivali, Dadar, Lancelot Building, Arun Gupta 1992-93 -, Renu Gupta, Francis Vaz 2,00,000(2, Pramod V. Simon, Luis D'Silva, Joe Vaz 2,00,000(6, Murtza Hussain, Keshav Jadhav, Hasmukh Dave, Mohamadi M.F. Hussein, Manisha Kapila 50,000(15, Sohanlal Gupta Opp, Shastri Nagar, Trimbhak Tower, Lancelot Bldg., Shastri Nagar, Lancelot Bldg., Shastri Nagar, Lancelot Bldg., S. V. Road, Lancelot, Chawla Plaza, Manek Kunj, Sohanlal Gupta, Gupta 10,412Renu Gupta 24,287Sohanlal Gupta, Aakanksha, Sohanlal Gupta, 26th March, Asst, Gift, Arunkumar Gupta, Sohanlal Gupta, Arunkumar Gupta, Raj Rani Gupta, Kaya Kalp, Sohanlal Gupta, Salary, Renu Gupta, Aakamsha, S.B.I., Borivali, Daughter, Francis Bosco Vaz, Trevor Hongkong Renu Gupta8283, M.P. Hussain Aakamkasha40639 dt., Rs, Sohanlal Gupta, Sohanlal Gupta, Sohanlal Gupta, Arunkumar Gupta, FREA, Arunkumar Gupta, Sohanlal Gupta, Arunkumar Gupta, Sheel, Francis, Mohd, Hussein, Manish Kapila, Sohanlal Gupta, Nizamuddin, Sushiladevi S. Agarwal, Gokaldas Hukumchand, Addl, Pat, Orissa Corpn, Sohanlal Gupta, Arunkumar Gupta, members.8, Sohanlal Gupta, Arunkumar Gupta, V. Kunhambu, Kalpaka Bazar, Sohanlal Gupta, Arunkumar Gupta, Francis Vaz, Sohanlal Gupta, Sohanlal Gupta, Trevor Castilliro, Sohanlal Gupta, Sohanlal Gupta, Sohanlal Gupta, Veena Nagar, Bombay-400 080, Henceforward, Aakanksha, Sohan Lal Gupta, Borivli, Aakanksha, Sohanlal Gupta, Arunkumar Gupta, Keshav Govind Jadhav, Murtuza Hussain Januaryad, Murtuza Hussain Januaryad, Keshav Govind Jadhav, Main Branch, Sohanlal Gupta, Arunkumar Gupta, Nizamuddin, Arunkumar Gupta, Sohanlal Gupta, Rajrani Gupta, Sohanlal Gupta, Renu Gupta, Aakansha Gupta, Francis Bosco Vaz, Tarsem Gill, Lambert Noel, Shri Murtuza Hussain Jagad, Shri Francis Bosco Vaz, Interest Rs, Januaryk Rikhiram, Desai Builders, Raj Rani Gupta W, Sohan Lal Gupta, Raj Rani Gupta, Sanjay P. Kadaria, Vishnu Agrawal 900 9,00,000, Amar Kumari Surana, Amar Kumari Surana, Sohanlal Gupta, Lancelot Building, Sohanlal Gupta, Sohanlal Gupta, Sohanlal Gupta, Shri N. R. Tawadia, M. K. Mathivathanan, Arunkumar Gupta, Arunkumar Gupta, Setty, Shri Deepak Joshi, Ismail, Arunkumar Gupta, 1,25,20,000, 1,25,20,000, Arunkumar Gupta, Shri Jadhav, Shri Shetty, Arunkumar Gupta, Suraj Mal Mohta &, A. V. Visvanatha Sastri &amp, Anr, Kishinchand Chellaram, Arun Kumar, pp, Arunkumar Gupta, Arunkumar Gupta, Borivali, Dadar, Arun Kumar Gupta, Borivali, Mona Lisa, Arun Kumar Gupta, 43,50,000, 43,50,000, J. Gopal Rao, C. Velukutty 17, Dadar, Dadar, Shankar Raha, Kumar 19th, Arun Kumar Gupta, Kishanlal Agarwala, Arunkumar Gupta, Borivali, Dadar, Dadar, Arunkumar Gupta, Sohanlal Gupta, Monalisa, Bhatinda, Rajrani Gupta, Rajrani Gupta, Bhatinda, Sohanlal Gupta, Bhatinda, Sohanlal Gupta, Sohanlal Gupta HUF, Sohanlal Gupta, Shri Harbanslal, Shri Brijlal, Rs

WORK_OF_ART: M/s Kayakalp International, Amount Date No, Charni Road Clinic

GPE: B.A.M.S., Bombay, Mumbai, Borilvili, Senapati, Bldg, bldg., Flr., bldg, Akashganga, Opp, Opp, Mumbai, CBD, Belapur, Mumbai, Hong Kong, Singapore, pp, Lalbaug, Bombay, S.B., Hong Kong Bank, Bombay, Bombay, Bombay, Bombay, India, India, Mumbai, Mumbai, Bombay, America, Singapore, Hong Kong, Mumbai, Mumbai, India, India, Bhabhiji, Bhabhiji, Mogadishu, Somalia, Marol, Bombay, India, pp, Bombay, Oshivara, Oshiwara, Bombay, Akashganga, Karta, Mumbai, pp, asst, pp, Orissa, The State of Kerala, Assessee, patients.34, p.a., asst, Bombay

ORG: HUF, Bathinda, Punjab, the State of Punjab, Clinic, Ghamat Terrace, AO, Non-N.R.I. Total, Rs.---------------------------------------------------------------------Dr, HUF, AO, AO, AO, Lancolot Bldg, S.V. Road, S.V. Road, Ghamat Terrace, Senapati Bapat, Queens Road, S.V. Road,, Plot 14/15, AO, AO, Asst, AO, AO, Charni Road, HUF, AO, Kayakalp International, her.4, AO, AO, NRI, AO, NRI, Bathinda, AO, AO, AO, AO, the Foreign Exchange Regulation Act, NRI, AO, Kaya Kalp International Clinic, S.V. Road,, Kaya Kalp Clinics, United Bank of India, Bombay Merchant Bank, Bank of America, Manisha Kapila Bank of America, NRF, AO, Rupees, NRI, AO, AO, the Enforcement Directorate, APB, Seamens, Department, COFEPOSA, Directorate, APB, the Enforcement Department, COFEPOSA, Department, NRI, the Foreign Exchange Regulation Appellate Board, FERAB, K.T.M.S. Mohammed, Union of India, SC, Tribunal, Asstt, CIT, TTJ, ITD 524 (Ahd, Parimsetti Seetharamamma, CIT, SC, Department, CIT, the Patna High Court, CIT, Bahri Bros., P) Ltd., Orient Trading Co. Ltd., CIT, AO, CIT, P. Ltd., SC, NRI, NRI, Tribunal, Sunder Agencies, CIT, TTJ, NRI, Departmental Representative, AO, Departmental Representative, NRI, Departmental Representative, the Hon'ble Kerala High Court, CIT (1996, the Hon'ble Kerala High Court, CIT, Tribunal, Param Anand Builders, ITO, TTJ, Departmental Representative, AO, Departmental Representative, NRI, Sumati Dayal, CIT, SC, the IT Department, Department, Department, NRI, AO, AO, Departmental Representative, APB, Lancelot, S.V. Road,, Bank of Baroda, Renu, A.T. Dianold, APB, Lancelot, S.V. Road, Hong Kong &amp, Shanghai Banking Corporation Ltd., AO, Departmental Representative, Department, UNDP, UNDP, NRI, APB, NRI, APB, the State Bank of India, pages &amp, APB, State Bank of India, AO, AO, AO, NRI, NRI, AO, NRI, Tribunal, Sunder Agencies, CIT, the FERA Board, the apex Court, CIT, Orissa Corporation, Department, NRI, CIT, SC, Tribunal, Tribunal, NRI, the apex Court, Sumati Dayal, Departmental Representative, Shama Raising Chandel, ITO, TTJ, ITD 212 (Ahd, Tribunal, AO, AO, HUF, Bathinda, APB, AO, NRI, APB, AO, NRI, NRI, NRI, AO, NRI, NRI, NRI, AO, NRI, AO, AO, NRI, Tribunal, Sunder Agencies, CIT, AO, AO, Tribunal, Sunder Agencies, CIT, AO, AO, AO, the Appropriate Authority, the Appropriate Authority, Asst, the Appropriate Authority, APB, Agrawal Builders &amp, Developers, Smt, Akashganga Cooperative Housing Society, Plot No, Harshad D. Shroff, APB, AO, ITO, ITR, Departmental Representative, Smt, CIT 89, Departmental Representative, the Appropriate Authority, AO, Smt, CIT, AO, HUF, HUF, S.V. Road,, HUF, HUF, AO, AO, HUF, HUF, HUF, AO, AO, AO, AO, M/s Ghanshyam &amp, M/s Ghanshyam &amp, M/s Ghanshyam &amp, Co., AO, Tribunal, ITO, AO, M/s Chintamani Advertising, Panther Advertising and M/s Chintamani Advertising, AO, AO, AO, account.27, Panther Advertising, Panther Advertising, Kaya Kalp International, APB, Chintamani Advertising, Panther Advertising, AO, AO, Panther Advertising Co., AO, Panther Advertising Co., AO, AO, AO, AO, AO, AO, Borivali Clinic of 26th March, Receipts of Dadar Clinic, the Charni Road Clinic, AO, AO, Borivali Clinic, AO, AO, Tribunal, Sunder Agencies, CIT, K.T. Shaduli Grocery Dealer, SC, Co., SC, CIT, SC, Department, Departmental, AO, AO, AO, AO, AO, Borivali Clinic, AO, Charni Road Clinic, Charni Road Clinic, Borivali Clinic, Dadar Clinic, AO, AO, Dadar Clinic, Charni Road Clinic, B. Estimate, AO, Borivali Clinic, AO, AO, AO, Charni Road Clinic, Kaya Kalpa International, State, Orissa 88, State, J.P. Sikiria &amp, STC, SC, AO, Departmental Representative, AO, Departmental Representative, AO, AO, Annexure B-8 and D-9, Departmental Representative, AO, Departmental Representative, Rajarani Gupta &, the Hon'ble Tribunal, Borivali and Charni Road, B-950030, Departmental Representative, Departmental Representative, Collector of Land Customs AIR 1967 Cal 80, AO, AO, Departmental Representative, Departmental Representative, AO, Department, Departmental Representative, AO, AO, AO, AO, AO, AO, HUF, AO, HUF, Shri Pawan Kumar Jindal, AO, HUF, HUF, HUF, HUF, HUF, Department, Departmental Representative, APB, HUF, HUF, Bathinda, HUF, Bathinda, HUF, HUF, HUF, HUF, Nil

DATE: mid-July 1991, 1991, 1991, May 1995, November, 1995, 26th March, 1996, 27th March, 1996 49,36,500(2, years, financial years, 1993-94, 1995-, 1992, 1993-94, 1992-93, 1993-94, 1993-94, 1994-95, 1995-96, 12,00,000(8, between 1991 and 1996, 1001/1002, 1993-94, 1994, 1995-96, 46,66,762 1996-97, 26th March, 26th March, 1996, 26th March, 1996, 1,24,360, 1996, 1994-95, 1995-96, three to four years, 6th November, 1996, 7th November, 1996, 15th July, 1998, 22nd October 1996, today, the last 5 years, the last 8 years, one month, the year 1993-94, 21st December, 1995, 18117, 1129, 340451, two days, November, 1996, 8th November, 1996, 6th November, 1996, last 4/5 years, 1995-96, a period of years, 7th November, 1996, 11th November, 1996, today, 62, 12.30 and date 7th, November, 1996, the period 1993 to 1996, 1998, 1992, 1994, 1994, 1965, 1943, 1985, 1963, 1986, the respective years, years, 1997, 1997, 26th March, 1996, as early as 27th June, 1996, 6th March, 1997, about eight months, 31st March, 1997, years, 1990, 1996, 1996, 1,00,000 7-3-1994, 1995, 29th September, 1995, 001437, September, 1995, 2nd February 1996, 13th December, 1995, 031031, 2nd February 1996, 120023, the year, yr.1995-96, 27th July 1994, 15th December, 1993, 15th December, 1993, September, 1987, 1047, 30th November, 15th December, 1993, Septembermber, 1993, 12th May, 1994, 27th July, 1994, 1997, 1961, 1992, 1992, 1,17,399 1,64,954(2, 15th January, 1993, yr.1993-94, 1994-95, 1,07,704, 1,07,704, the year, 1994-95, 1994-95, 1993-94, 1994-95, 11,000 + 26,600, the years, the previous year, 1993, 1993-94, 60, flat.------------------------------------------------------------------ Name Area, 10,00,000Mr, 1981, 3,72,520, May, 1993, 3,72,520, 3,72,520, 1994-95 to 1996-97, 1994-95 to 1996-97, expenditure.22, 1994-95 to 1996-97.24, 1989, 2nd May, 1995, 28th December, 1992, the financial years 1993-94 to 1995-96, these years, 1994-95, 1995-96, 1996-97, the three assessment years, 26th March, 1996, i.e. 25th March, 1996, 1996, March, 1996 8,250, daily, the working days, Sundays, 1996-97, earlier two years, earlier two years, two years, these two years, these two years, last three years of Rs, the full year, 1994-95, 1995-96, 1996-97, 1954, 1980, 1st April, 1993, March, 1996, 27, 31, daily, daily, daily, 27th November, 1995, 25th June, 1995, the financial years 1993-94 and, 1994-95, 1994-95, 1994-95, 1996-97, 1994-95, the financial year 1995-96, 26th March, 1996.Rs, 313 days, 16,76,880 1, 26th March, 1996, days, the days, 27th March, 1996, March, 1996, all the three years, 313 days, 3 years, last three years, 26th March, 1996, 1994-95 to 1996-97, 1992-93, 1993-94, the earlier assessment years, 1994-95 to 1996, August, 1998, 10th September, 1998, September, 1998, September, 1998, October 500, 1995, 13th June, 1995, 1995, 1998, 1992-93, 1993-94, 1994-95 to 1996-97, earlier years, 1992-93, 1994-95 to 1996-97, only 49, 1993-94, 2032A, 6th April, 1994, 1992-93, 1993-94, the past several years, 4th June, 1970, 7th December, 1970, the year 1976-77, the year 1978-79, 1983-84, the year 1992-93, few months, March, April, 1993, 1993, yr.1993-94, 1994-95

ORDINAL: first, second, third, 5th, 10th, 7th, 3rd, 2nd, first, 6th, firstly, Secondly, Firstly, 50th, 14th, 3rd, First, 4th, 4th, 7th, 4th, Firstly

FAC: Charni Road, Homi Jehangir Gheesta, Punit Tower, Bay-View Tower, Lancelot Building, Charni Road, Laud Mansion, Charni Road, Charni Road and Dadar Clinics, Charni Road, Mall Road, Distt, Mall Road

PRODUCT: Panchnamadt, C-110, 244, 617, F, 713, APB-II, Dadar, B-2

NORP: Indians, Punjab, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Punjab, K. P. Verghese, Punjab

LOC: Bay-view, Laud Mansion, Madras

TIME: 16,000 p.m., about 4 p.m., 2.00 p.m., 5.30 p.m., 5.30 p.m., 2,959 77,000(3

MONEY: 8 per cent, 8 per cent, 8 per cent, 8 per cent, 1,07,704-25,000, 40 per cent, 40 per cent, 7.5 per cent

EVENT: ITD 29, the Charni Road and Dadar Clinics, APB-II

QUANTITY: 28,63,950 Shown