Commissioner of Income-tax Vs. Bharat Enterprises

Decided On : Sep-30-2003

Court : Delhi

LAW: Section 260-A of the Income-tax Act, Section 132 of the Act, Section 69, Section 260-A of the Act, Section 100 of the Code of Civil Procedure, the Constitution Bench

ORG: D.K. Jain, the Income-Tax Appellate, Tribunal, Coimbatore, Coimbatore, Coimbatore, Coimbatore, Coimbatore, Patel Roadways, Patel Roadways, Patel Roadways, Patel Roadways, ADI, Coimbatore, Assessing, Patel Roadways, the Commissioner of Income-tax (Appeals, ADI, Coimbatore, Patel Roadways, Patel Roadways, Coimbatore, Tribunal, Tribunal, the Income Tax Appellate Tribunal, Tribunal, Income Tax Appellate Tribunal, the Commission of Income-tax (Appeals, Income Tax Appellate Tribunal, Appellate Tribunal, the Apex Court, Omar Salay Mohammad Sait, Tribunal, Court, Tribunal, Tribunal, Tribunal, the Income Tax Appellate Tribunal, Appellate Tribunal, Coimbatore, Appellate Tribunal, Tribunal, Tribunal, the High Court, the Apex Court, Chunilal V.Mehta & Sons Ltd., Century Spinning & ., the Supreme Court, Sree Meenakshi Mills Limited, Tribunal, Tribunal, Tribunal, Tribunal, Coimbatore, Tribunal

NORP: J.1, ITAT, contra, Santosh Hazari

DATE: 1961, 1 October 2002, 1996, 13 February 1990, 1996, 1908, 11

PERSON: Delhi Bench ', R.K. Gupta, R.K. Gupta, R.K. Gupta, R.K. Gupta, Sanjiv Khanna, Khanna, Purushottam Tiwari, Madras

CARDINAL: two, One, 4., 15,82,487/-, 2, 4, 1959]37ITR151(SC, one, 5, 6, two, 8, 9, 2001]251ITR84(SC, 1957]31ITR28(SC, 12, 13

GPE: Delhi, Delhi, Delhi, Delhi, Explanationn, Delhi, D.R.