Ashok Soi Vs. Deputy Commissioner of

Decided On : Aug-31-1999

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: the IT Act, ITR 25, the IT Act, ITR 25, the Indian IT Act, Indian IT Act, the IT Act

CARDINAL: 1, 22, 1, 2, 22, 3., 4., 22, 5, 6, 150, 8., 96, 22, 22, 3.84, 22, two, 1,830, 1,917, 16, 22, 1,830, 1,917, two, one, 22, two, 22, 3,085, 93 to 116, 22, 1,830, 1,917, 3,747, 4, 221.1, 143.25, 304.50, 122, 661.952, 1978.9, 180, two, 80, 180, 45 to 54, 1, 22, 3, 1, two, one, 1,200, 3, 180, 188, 1982.12, 122, 123, 171, 171, 7, 129, 130, 133, 22, 7(2, 1,60,500, 137, 22, 22, 180, 3, 58 to 62, 22, 22, 1., 1, 23, 2, 23, 3, 24, 1, 16, 2, 16, 17, 3.84, 22, two, two, 22, two, one, 84, 42, two, two, four, two, three, 12(7, 12(7, 46,08,000, 271(1)(c, 19, 3 to 6, 6 to 8, 22, 22, two, 4(9, 22, 1, 2, 3, 1, 22, 96, four, 20, 1 to 35, 63,97,440, 16, 3.84, 22, 180/1980, two, 28-2/3, 180/1980, 16-2/3, 24, 23-1/3, 45, 3.84, 22, 46,08,000, 134, 22, 55 to 57, 3, one, 1,200, 3, 16-2/3, only 16, 24, 127, 226, 625, 22, 22, three, 22, 174, two, two, 106, 1980.The, 46, two, 83, 350, 500, 171, 171, 1, 22, two, one, 1,200, 3, 4, 16-2/3, 2, 24-2/3, 23-1/3, 22, 7(2, 1,60,500, 22, 22, 46, 46, 3.84, one, 16-2/3, 158, 46, 19, 1,20,000, 22, only 16, 640, 382, 38, 39, 154, 74, 116, 40, 42, 84, three, one-fourth, one-fourth, three, 41, 1, 41, 41, 42, 1, 6, 206, 25, 472, 475, 7 to 12, 10,000, 5,537, 1,25,000, 16(1)(c, 30,375, 55,160, 1,350, 18,000, 374 and 375, 43, 173, 174, 22, 1,830, 1,917, 22, 44, two, 1, 22, 1, 2, 3, 1, 46, two, 2, 3, 46, 3, 2, one, 1,200, 2, 3, 2, 3, 1, 2., 3, 1, 2, 47, 1, 2, 3, one, 18, 21, 53, 18, 1, 2, 3, 1, 1, 2, 21, 1, 2, 3, 275, 3, 49, 22, 22, 5, 1,200, 3, 1 and 3, 22, two, 4, 16, 46,08,000 51, 19, 2, 22, 24, 22, 24, 22, No.2, 22, only 4, two, four, one, only 16-2/3, 8-1/3, 8-1/3, only four, two, 1, 22, two, one, 3, 8-1/3, 8-1/3, 16-2/3, Only 12, 22, 46,08,000, 160, 150, 26, 33, 7, 130, 19 to 32, 18.4, 26, 27, 18.4, 56, 22, 8, 22, 22, 15,000, 2,633, 12,367, 3,092, 1/2, 22, 137, 143, 7(2, 1,60,500, 22, 1,60,500, 14, 1, 22, 2, 60, 6, 12(7, 12(7, 62, 3, 63, 27, 18.5, 64, 12(7, 46,08,000, 134, 46,08,000, 2, 34, 46,08,000, 3.84, only four, four, 1, 22, 23, two, 22, 22, 5, 2, 1, 2, 2, 1, 34, 37, 230A(1, 269, 481, 611, 8), 1, 66, 1

ORDINAL: 7th, 14th, 14th, 18th, 9th, 14th, 24th, 9th, 3rd, 9th, 3rd, 3rd, 24th, 26th, 14th, 14th, Firstly, secondly, second, 9th, firstly, secondly, 14th, 9th, 9th, 14th, 26th, first, first, second, second, first, first, first, second, second, first, 18th, 9th, first, 14th, 14th, 14th, 14th, 9th, 14th, 3rd, 14th, 9th, 14th, 7th, 3rd, 14th, 9th

DATE: September, 1998, 1995-96, 1984, the year 1934, May, 1957, 14th May, 1957, December, 1961, 1623 of 1959, May, 1957, 3rd April, 1965, May, 1960, 1959, 31st July, 1964, July, 1964, 3rd April, 1965, 3rd April, 1965, 17th day of April, 1965, 11th December, 1968, the year 1971, the year 1973.7, 31st March, 1969, 11th December, 1978, 11th December, 1980, about 5th day of March, 1980, 1980, 1980, October, 1980, October, 1980, October, 1980, October, 1980, November, 1982, 10th Nov., 1982, October, 1980, 1980, 14th October, 1980, November, 1982, November, 1961, November, 1983, December, 1984, s. 171(2, March, 1987, 1981-82, 26th March, 1987, October, 1980, October, 1980, 1993-94, 1982-83, 22, 14, 1982-83, 1980, 1993, 11th December, 1978, 10th November, 1981, May, 1993, May, 1983, 28th May, 1993, the year, 1968, 1971, 1973, 1978, 1972, 1961, 1993, 1997-98, earlier than 1997-98, 3rd April, 1965, October, 1990, 1995-96, May, 1993, the year, 1961, 1995-96, 1995-96, the year 1980, 1993, the month of March, 1980, the month of October, 1980, the month of March, 1980, October, 1980, October, 1980, last 52 years, October, 1980, 14th October, 1980, 28th May, 1993, the year 1993, the year 1980, 1981, 1997, 13th July, 1999, 3741, May, 1983, 1961, 3rd April, 1965, 17th April, 1965, the year 1970.Even, 52 years, the month of March, 1980, October, 1980, 14th October, the year 1980, monthly, monthly, the year 1993, the year 1993, yr.1981-82, October, 1980, October, 1980, the year 1980, the year 1993, the year 1993, 1982-83, 1995-96, 1995-96, 1995-96, 1995-96, 1961, 1982-83, the year 1980, 1986, 1995-96, the year 1980, the year 1993.Copies, 18th July, 1998, 1980-81, 1980-81, 138170, May, 1994, 14th October, 1980, 28th May, 1993, 1965, 17th May, 1966, 17th October, 1997, 1985, 1969, 1979, 1961, 1st April, 1975, 1961, 1972, 22nd September, 1947, 8 years, 1961, 1933, 1961, 1933, 1938, 1954, monthly, the year, 1922, the financial year, 1953-54, 1954-55, the first assessment year, the second assessment year, 3rd April, 1965, 17th April, 1965, May, 1960, March, 1969, October, 1980, 14th October, 1980, the last 52 years, October, 1980, the year 1993, 4898 of 1993, 1993, October, 1980, May, 1993, October, 1980, October, 1980, 30th May, 1994, 94,69,440(3, October, 1980, October, 1980, last 52 years, 3rd April, 1965, 3rd April, 1965, October, 1980, May, 1993, the last several years, 1961, 1961, 1986, 1984, 1961, September, 1998, 1981-82, 26th March, 1987, 14th October, 1980, 18th June, 1998, 1982-83, 1981-82, October, 1980, 1982-83, annual, annual, 1982-83, yrs.1982-83, 1983-84, 1992-93, 1993-94, October, 1980, October, 1980, May, 1993, 1961, 1997-98, 1997-98, earlier than 1997-98, 1995-96, March, 1998, 1997-98, 18th July, 1998, 1997-98, 1995-96, 1995-96, March, 1996, September, 1998, 30th May, 1994, 180/80, October, 1980, 1961, March, 1994 and 7th March, 1994, September, 1993, October, 1993, 13th July, 1979, 1976

PERSON: Darya Ganj, Darya Ganj, Shri B. N. Soi, Darya Ganj, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, C. V. Soundararajan &amp, Anr, Darya Ganj, Darya Ganj, Darya Ganj, Lachmi Devi, Lachmi Devi, Shri Jag Mohan Soi, Mohan Soi, Lachmi Devi, Lachmi Devi, Shri Jag Mohan Soi, Mohan Soi, Shri Ashok Soi, Darya Ganj, Kothi No, Lachmi Devi, Kumar Soi, Vinjay Kumar Soi, Brijmohan Nath Soi, Mohan Soi, Shri Ashok Soi, Darya Ganj, Shri Ashok Soi, Shri Ashok Soi, Shri Ashok Soi, Darya Ganj, Ashok Soi, Shri Ashok Soi, Darya Ganj, Darya Ganj, Smt, Bulbul Soi, Bulbul Soi, Bulbul Soi, Ashok Soi, Aditya Soi, Abhey Soi, Shri Ashok Soi, Shri B. N. Soi, Usha Soi, B. N. Soi, Darya Ganj, Bulbul Soi, Shri Ashok Soi, Shri B. N. Soi, Shri Ashok Soi, Ashok Soi, Ashok Soi, under s. 171, Shri Ashok Soi, Shri Abhey Soi, Darya Ganj, Shri Ashok Soi, Darya Ganj, Darya Ganj, Shri B. N. Soi, Shri B. N. Soi, Darya Ganj, Darya Ganj, Darya Ganj, Shri Aditya Soi, Shri Abhey Soi, Bulbul Soi, Shri Ashok Soi, Shri B. N. Soi, Darya Ganj, Shri B. N. Soi, B. M. Soi, B. N. Soi, Ashok Soi's, Darya Ganj, Ashok Soi, Ashok Soi Karta, Shri Abhay Soi, Shri Aditya Soi, Bulbul Soi, Shri Ashok Soi, Bulbul Soi, Abhay Soi, Aditya Soi, Ashok Soi, B. N. Soi, Usha Soi, Shri B. N. Soi, Ashok Soi, Shri Ashok Soi, Shri B. N. Soi, Ashok Soi, Venugopal Varma Raja, Anr, Ashok Soi, Aditya, Abhay Soi, Shri Ashok Soi, Shri B. N. Soi, Usha Soi, Shri Ashok Soi, Shri B. N. Soi, Shri Ashok Soi, Ashok Soi, B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Usha Soi, Shri B. N. Soi, Shri B. N. Soi, Usha Soi, Shri B. N. Soi, B. N. Soi, Shri Ashok Soi, Shri B. N. Soi, Shri B. N. Soi, Shri Ashok Soi, Shri B. N. Soi, B. N. Soi, Shri Ashok Soi, Bulbul Soi, Aditya Soi, Abhai Soi, Bulbul Soi, Aditya Soi, Abhai Soi, Shri B. N. Soi, Shri B. N. Soi, Aditya Soi, Abhai Soi, Bulbul Soi, Ashok Soi, Shri B. N. Soi, Shri Ashok Soi, Bulbul Soi, Shri Aditya Soi, Shri Abhai Soi, Shri Ashok Soi, Rs, Shri B. N. Soi, Bulbul Soi, Shri Aditya Soi, Shri Abhai Soi, Shri C. S. Aggarwal, Shri Aggarwal, Darya Ganj, Bulbul Soi, Bulbul Soi, Aditya Soi, Shri Abhay Soi, Shri Aggarwal, Shri Aggarwal, Darya Ganj, Shri B. N. Soi, B. M. Soi, Shri B. N.Soi, Shri B. N. Soi, Shri Aggarwal, Shri Aggarwal, Darya Ganj, Shri B. N.Soi, Ashok Soi, Shri B. N. Soi, Kale, Addl, Bench Delhi, Shri Aggarwal, Shri B. N. Soi, Darya Ganj, Shri B. N. Soi, Preeti Jain, Shri B. N. Soi, Darya Ganj, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi 28, Shri B. N. Soi, Shri Ashok Soi, Shri Ashok Soi, Darya Ganj, Shri Ashok Soi, Shri B. N. Soi, Shri Ashok Soi, Shri Ashok Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Jain, Shri Balraj Sahni, Shri B. N. Soi, Shri B. N. Soi, Darya Ganj, Bulbul Soi, Shri Ashok Soi, Shri B. N. Soi, Shri B. N.Soi, Shri B. N. Soi, Shri B. N. Soi, Shri Ashok Soi, Shri Ashok Soi, Shri B. N. Soi, Bulbul Soi, Shri Abhay Soi, Darya Ganj, Shri Ashok Soi, Darya Ganj, Shri B. N. Soi, Shri Ashok Soi, Darya Ganj, Shri Ashok Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Anr, V.Venugopala Varma Rajah, Commr, Agrl, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Krishnaveni Ammal, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri Aggarwal, Shri B. N. Soi, Shri B. N.Soi, Shri B. N. Soi, Shri B. N. Soi, Darya Ganj, Shri B. N. Soi, Shri Ashok Soi, Maturi Naresinhan, Kale, Dt, Sarkaria J. reserving opinion, Mohan Nagpal, Anr, Sitaldas Tirathdas, Raja Bejoy Singh Dudhuria, Sitaldas Tirathdas, Sitaldas Tirathdas, Commr, Agrl, Sitaldas Tirathdas, P. C. Mullick, Rati Lal Natha Lal, P. C. Mullick, Singh Dudhuria's, Sitaldas Tirathdas, Sitaldas Tirathdas, Sitaldas Tirathdas, Singh Dudhuria's, Shri Ashok Soi, Darya Ganj, Kothi No, Lachhmi Devi, Jagmohan Nath Soi &, Anr, Shrimati Lachhmi Devi, Kumar Soi, Viney Kumar Soi, Mohan Nath Soi, Shri Ashok Soi, Ashok Soi, Shri B. N. Soi, Shri B. N. Soi, Bulbul Soi, Shri Abhai Soi, Aditya Soi, Shri B. N. Soi, Janpath, Darya Ganj, Darya Ganj, Shri B. N. Soi, Shri B. N. Soi, Shri Ashok Soi, Shri B. N. Soi, Ashok Soi, Bulbul Soi 24-2/3, Aditya Soi 23-1/3, Abhai Soi 23-1/3, B. N. Soi, Bulbul Soi, Bulbul Soi, Shri Ashok Soi, Sri B. N. Soi, Bulbul Soi, Bulbul Soi, Darya Ganj, Bulbul Soi, Darya Ganj, Shri B. N. Soi, Shri B. N. Soi, Darya Ganj, Shri Ashok Soi, Usha Soi, Shri B. N. Soi, Kale, Shri Ashok Soi, Shri B. N. Soi, Shri Ashok Soi, Shri B. N. Soi, Sri B. N. Soi, Shri B.N. Soi, Shri B. N. Soi, Shri Ashok Soi, Darya Ganj, Sitaldas Tirathdass, Anr, Shri B. N. Soi, Shri Ashok Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Darya Ganj, Shri B. N. Soi, Shri B.N. Soi, Shri B. N. Soi, Shakuntala Rajeshwar, Shri B. N. Soi, Smt, Usha Soi, Usha Soi, Shri Ashok Soi, Shri Ashok Soi, Darya Ganj, Shri B. N. Soi, Shri Ashok Soi, Darya Ganj, Shri B. N. Soi, Darya Ganj, Darya Ganj, Shri B. N. Soi, Shri Ashok Soi, Shri Abhai Soi ', Darya Ganj, Shri B. N. Soi, Shri Aditya Soi, Darya Ganj, Shri Abhai Soi.58, Shri B. N. Soi, Shri B. N. Soi, Darya Ganj, Shri B. N. Soi, B. N. Soi, Usha Soi, Shri B. N. Soi, Bulbul Soi, Shri Aditya Soi, Shri Abhai Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi, Shri B. N. Soi.65, Shri Ashok Soi, Bulbul Soi, Shri Aditya Soi, Shri Abhay Soi, Shri B. N. Soi, Shri B. N. Soi, Shri Ashok Soi, Darya Ganj, Shri Ashok Soi, Bulbul Soi, Aditya Soi, Abhey Soi, Darya Ganj, Shri Brij, Mohan Nath, Darya Ganj, Nos, Shri S. K. Mehra, Shri B. N. Soi, Shri B. N. Soi, Shri B. N.Soi

GPE: New Delhi, Delhi, Delhi, New Delhi, New Delhi, New Delhi, Delhi, Bombay, Delhi, Delhi, New Delhi, New Delhi, New Delhi, New Delhi, assessee, Delhi, Delhi, IA, New Delhi, New Delhi, Delhi, P.B., New Delhi, P.B., New Delhi, New Delhi, I.A., Delhi, New Delhi, New Delhi, Delhi, New Delhi, assessee, Karta, assessee, assessee, Delhi, Delhi, New Delhi, New Delhi, Delhi, assessee, assessee, New Delhi, assessee, assessee, New Delhi, assessee, New Delhi, New Delhi, New Delhi, P.B., New Delhi, New Delhi, New Delhi, New Delhi, assessee, asst, CIT(A).33, New Delhi, assessee, West Bengal, assessee, Bombay, P.B., Delhi, assessee, New Delhi, assessee, assessee, P.B., assessee, assessee, IA, New Delhi, New Delhi, New Delhi, assessee, New Delhi, New Delhi, New Delhi, assessee, assessee, New Delhi, assessee, assessee, New Delhi, P.B., P.B., P.B., P.B., asst, New Delhi, New Delhi, New Delhi, New Delhi, book.57, New Delhi, New Delhi, New Delhi, P.B., assessee, P.B., New Delhi, Delhi, New Delhi, New Delhi, New Delhi

ORG: CIT, HUF, AO, CIT, the Hon'ble High Court, the High Court, HUF, CIT, HUF, CIT, inter alia, Smt, Smt, Smt, inter alia, Kothi No.22, the Calcutta High Court, Smt, Champion Neonsign, British India Street, Calcutta, Kothi No, Rule of Court, HUF, HUF, M/s. Ansal Properties and Industries, Kothi No, 662 sq.yds, Smt, Smt, Smt, suit.10, Suit No, inter alia, Smt, the Hon'ble Delhi High Court, HUF, ITO, District IV(a, HUF, HUF, the High Court, AO, HUF, AAC, AAC, ITO, ITO, ITO, AO, HUF, inter alia, AAC, HUF, AAC, AO, any.15, Suit No, CPC, the High Court, the Hon'ble High Court, AO, consideration.18, AO, HUF, Court, HUF, Court, the Hon'ble Supreme Court, CIT, SC, Ramachar K.A. &, CIT, SC, The Hon'ble Supreme Court, HUF, HUF, HUF, Hon'ble Court, Ward, the Late B. N. Soi, ITO, inter alia, M/s. Champian Neon Sign, HUF, HUF, HUF, HUF, ITO, the Hon'ble Delhi High Court, Court, HUF, AO, Smt, AO, AO, HUF, AO, Tribunal, the CIT(A).21., Smt, Suit No, Suit No, Court, AO, Bench, Departmental Representative, the Hon'ble Delhi High Court, AO, AO, the Hon'ble High Court, the Hon'ble High Court, Consolidation &, AIR, CIT, U.P. State, CIT, Poddar Cement, P) Ltd. &, SC, Tribunal 'A', ITA No, Departmental Representative, Court, Kothi No, HUF, HUF, HUF, HUF, Hon'ble Bombay High Court, CIT, Crawford Bayley &, Delhi High Court, Court, The Hon'ble Court, Court, Court, Court, Tribunal, inter alia, Court, AO, AAC, Court, Smt, M/s.Ansals, HUF, Smt, B. N.Soi, Departmental Representative, the Hon'ble Supreme Court, K. A. Ramachar &, CIT, Departmental Representative, Departmental Representative, Court, CIT, Departmental, Departmental Representative, Departmental Representative, Advocate, AO, HUF, D.D. No, the Hon'ble Delhi High Court, The Hon'ble Supreme Court, Maturi Pullaich, Consolidation &, Court, Court, the Court of the Asstt, CIT, AIR 1973, CIT, CIT, Crowfard Bayley &amp, Co., CIT, ITR, ITO, CIT, Imperial Chemical Industries, P) Ltd., SC, CIT, inter alia, Departmental Representative, AO, Hon'ble Supreme Court, SC, SC, K. A. Ramachar &, CIT, SC, CIT, the Hon'ble Supreme Court, CIT, CIT, SC, V. Venugopala Varma Rajah, the Hon'ble Supreme Court, CIT, CIT, the Hon'ble Supreme Court, CIT, SC, CIT, SC, the Hon'ble Supreme Court, the Judicial Committee, CIT, the High Court, the Judicial Committee, Court, the High Court, the Judicial Committee, CIT, The Judicial Committee, the Calcutta High Court, the Judicial Committee, Court, CIT, the Judicial Committee, Court, Court, Court, the Hon'ble Courts, Court, the Calcutta High Court, HUF, HUF, the Hon'ble Delhi High Court, HUF, Ansal Properties, DDA, Corporation, the Delhi Safe Deposit, M/s. Ansals, M/s. Ansals, Court, inter alia, Daryaganj, M/s. P. Tax Builders, Smt, HUF, HUF, Smt, Smt, HUF, HUF, HUF, Smt, HUF, HUF, HUF, HUF, HUF, Smt, HUF, Court, HUF, HUF, HUF, the Hon'ble Supreme Court, CIT, the Hon'ble Supreme Court, K. A. Ramachar &, CIT, ITO, Court, The Hon'ble Supreme Court, HUF, HUF, HUF, CIT, ITD 17, Rent Control Act, Rent Control Act, Smt, AO, CIT, inter alia, AAC, HUF, CIT, HUF, AAC, HUF, AAC, HUF, SOP, Court, AO, AO, Ward, ITO Ward, Smt, AO, AO, HUF, AO, inter alia, CIT, inter alia, HUF, CIT, HUF, AO, ITO, AO, AO, CIT, the High Court, the Delhi High Court, the IT Department, Urban Land

MONEY: only 16.23 per cent, 25 per cent, 25 per cent, 16.67 per cent, 3,085 sq. yds, 12 per cent, 16.67 per cent, 12 per cent, 16.67 per cent, 25 per cent, 12 per cent, 28.273 per cent, 25 per cent, 25 per cent, 12 per cent, 12 per cent, 20 per cent, 12 per cent, 12 per cent, 12 per cent, 12 per cent, 12 per cent, 12 per cent, 20 per cent, 20 per cent, only 12 per cent, 12 per cent, 25 per cent, 12 per cent, 23/1/3 per cent, 20 per cent, 12 per cent, 25 per cent, 12 per cent, 20 per cent, 20 per cent, 12 per cent, 12 per cent, 25 per cent, 25 per cent, 12 per cent, 63,97,440(2, 89,62,560(4, 89,62,560(5, 25 per cent, 25 per cent, 12 per cent, 12 per cent, 12 per cent, 25 per cent, 20 per cent, 20 per cent, 3,085.00

PRODUCT: Calcutta, Calcutta, Smt, 884, yr.1982-83, 449 (Raj, 367, 367, yr.1982-83

WORK_OF_ART: Shri Brij, Shri Brij Nath Soi, Shri Kanwal

LOC: Expln, question.31

NORP: Hindu, Hindu, Hindu, Hon'ble, Hon'ble, Hindu

FAC: Hon'ble Delhi High Court, Departmental, Raja Bejoy Singh, Hon'ble Delhi High Court

EVENT: WT Act

TIME: 1 i.e.