Singhal Brothers Vs. Income Tax Officer

Decided On : Jun-21-1999

Court : Income Tax Appellate Tribunal ITAT Cochin

LAW: the IT Act, The Finance Act

CARDINAL: 1, 40,800, 154, 80HHC, 40,800, 148, 148, 80HHC, 148, 154, 148, 148, 143(3, 154, 104, 220, 154, 40,800, 12,88,367, 12,88,367, 154, 154, 7, 104, 220, 154, 105, two, two, 148, 154, 148, 147, 2, 148, 148, 139, 6, 143, 1, 143, 143(5, 1, 1B, 264, 246, 264, 264, 143(1B, 143, 246, 264, 246, 264, 154, 1, 143, 1, 143, 154, 246, 264, 135, 390, 515, only one, 68,000, 154, 345, two, 1, 13/89, 2, 15/89, 393, 16, 18, 113, 150, 114, 822, 19, 233, 497, 80HHC, 20

ORG: Singal Brothers, Cochin, Cochin, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, the Departmental Representative, Departmental Representative, AO, Departmental Representative, ITO, AO, Departmental Representative, AO, AO, the Vijaya Bank, AO, AO, AO, AO, AO, Departmental Representative, CIT, ITO, AO, AO, Sec, AO, AO, AO, AO, AO, AO, AO, AO, the Direct Tax Laws (Amendment) Act, AO, Explanation, AO, AO, AO, AO, AO, AO, the Vijaya Bank, AO, Collis Lines Ltd., ITO, Tribunal, Abad Fisheries, Collis Lines Ltd., the Departmental Representative, CTI(A, Collis Lines Ltd., ITO, CIT, Cochin Refineries Ltd., Vijaya Bank, the Vijaya Cash Certificates, Collis Lines Ltd., ITO, the Kerala High Court, The High Court, Tribunal, Collis Lines Ltd., Kerala High Court, Collis Lines Ltd., Departmental Representative, Cochin Refineries Ltd., The High Court, Cambay Electric Supply Industrial Co. Ltd., CIT, SC, the Supreme Court, Sterling Foods, CIT, Kerala High Court, Cochin Co., CIT, the High Court, CIT, Pandian Chemicals Ltd., the Tamilnadu Electricity Board, the Electricity Board, the Electricity Board, the Electricity Board

DATE: 1990-91.2, 1990-91, 15th October, 1990, 27th February, 1991, February, 1993, 8th March, 1993, 12,69,967, 24th February, 1993, 23rd December, 1993, 24th February, 1993, 30 days, 23rd December, 1993, 27th January, 1994, 23rd March, 1994, 8th March, 1993, 15th June, 24th February, 1993, 1990-91, 27th February, 1991, a period of, 12 months, the end of the month, 1976, 1990-91, October, 1990, 27th February, 1991, under s. 143(2)(a, 15th June, 1993, 8th March, 1993, 1976, 1976, 24th Feb, 1993, 23rd December, 1993, 23rd December, 1993, 24th February, 1993, 23rd December, 1993, 15th June, 1993, s. 143(2, the expiry of 12 months, the end of the month, 10th March, 1993, 143(1)(a, 1st April, 1989, 1987, 1st October, 1991, 1994, 1st June, 1994, 27th February, 1991, the previous year, a period of, two years, 1982, November, 1993, 1985, a period of two years, a period of, six months, 1978, 1984, 1998, 1998

ORDINAL: second, first, first, 15th, first, second, second, first, first, first

GPE: assessee, F.D., Expln, assessment.10, F.D., F.D., F.D.

PERSON: Shri G. Sarangan, Shri Sarangan, Shri Sarangan, Shri Sarangan, Shri Amba Sankar Dev, Gladys S. Koder, R. Madhavan Nair, Shri Sarangan, Shri Sarangan, Shri Sarangan, Shri Sarangan, Shri Sarangan, Shri Amba Sankar Dev, Kar