United General Fiance Ltd. Vs. Dy. Cit

Decided On : Nov-09-2003

Court : Delhi

LAW: the Income Tax Act, section 158BD, the Income Tax Act, section 158BD, the Income Tax Act, Circle 11(1, Chapter XIV-B of the Act, section 158BD, Chapter XIV-B of the Act, section 132(1, the Income Tax Act, section 132(1, the Income Tax Act on M/s Hindustan Development Corporation Ltd., section 260A, the Income Tax Act, section 158BD, the Income Tax Act, the Income Tax Act, Chapter XIV-B of the Income Tax Act, ITD 245, Chapter XIV-B of the Income Tax Act, Chapter XIV-B, section 158BD, the Income Tax Act, Chapter XIV-B of the Income Tax Act.7.4, Chapter XIV-B of the Income Tax Act, Chapter XIV-B of the Income Tax Act, section 158BD, the Income Tax Act, section 113, Chapter XIV-B of the Income Tax Act, section 158BD, the Income Tax Act

PERSON: J.M.;This, Corpn, Hansalaya, Hansalaya, judgments.1, Ved Prakash Sanjay, Kumar v. Asstt, Dhanji Zalte v. Asstt, Ajay Kumar Agarwal, J.K. Narayanan, J.K. Narayanan, Vinod Dhanchand Ghodawat, C Patel, Harakhchand N. Jain v. Asstt, Mum, P.K. Ganeshwar v. Dy, Benches

ORG: CIT Circle, CIT, Tribunal, the High Courts, CIT, the Hon'ble Tribunal, CIT, CIT, CIT, CIT, CIT, Hindustan Development Corporation Ltd., the Hon'ble Tribunal, Paramount Enterprises Ltd., CIT, the Hon'ble Tribunal, the Hon'ble Supreme Court, Union of India, Kamalakshi, ELT, the apex Court, the Hon'ble Tribunal, CIT, HDC, CIT, M/s Laxmangarh Estate, CIT, M/s Laxmangarh Estate Ltd., CIT, CIT, Hon'ble Supreme Court, McDowell & Co., CIT, CIT, CIT, CIT, CIT, CIT, ITA No, Intercontinental Trading & Investment Company Ltd., 7th Floor, M/s R.P. Mody Group, Calcutta, 7th Floor, Tribunal, Tribunal, CIT, CIT, HDC, CIT, CIT, Hindustan Development Corporation Ltd., CIT, HDC Ltd., CIT, CIT, Tribunal, The Hon'ble Supreme Court, a. Union of India & Ors, Kaumudini Narayan Dalal & Anr, b. Union of India v., c. Government of Andhra Pradesh & Ors, A.P. Jaiswal & Ors, M/s Hindustan Development Corporation, CIT, ITD 10 7, Chd);2, CIT, Asstt, CIT, Chhabria Marketing Ltd., CIT, Sunder Agencies, CIT, HUF, Asstt, CIT, HUF, Asstt, CIT, ITD 104, CIT, N.R. Papers & Boards Ltd., CIT, CIT 7, Parakh Foods Ltd., CIT 8, Bhagwati Prasad Kedia v., CIT, TTJ, Essem Intraport Services, Asstt, CIT 11, Shri Nagindas M Goradia v. Dy, CIT, CIT, ITD 429, HDC Ltd., ABB Ltd., Ingersoll Rand, HDC Ltd., HDC Ltd., the Hon'ble Gujarat High Court, Banyan & Berry v. CIT, M/s Intercontinental Trading & Investments Co. Ltd., Tribunal, Paramount Enterprises Ltd., Orient Bonds & Stock Ltd., Departmental Representative, CIT, CIT, Tribunal, Paramount Enterprises Ltd., M/s HDC Ltd., M/s, Ingersoll Rand India Ltd., M/s ABB Ltd., Rajendra Kumar Agarwal, Rajendra Kumar Agarwal, M/s Lakshmangarh Estate & Trading Co. Ltd., State, M/s Lakshmangarh Estate & Trading Co. Ltd., CIT, Tribunal, Tribunal, Paramount Enterprises Ltd., Orient Bonds & Stock Ltd., Tribunal, Intercontinental Trading & Investment Co. Ltd., Tribunal, CIT, CIT, HDC Ltd., HDC Ltd., Tribunal, Microland Ltd., Asstt, CIT, Bangalore Bench, Tribunal

GPE: New Delhi, New Delhi, Explanationn, New Delhi

CARDINAL: 28-3-2002, 2, 1, 14,52,605, 1, 1,84,000, 55, 433, one, assessed-, 1,14,52,610, 15, 31-3-1998, 1,14,52,610, 29, 31-3-1998, 31-3-1998, 4.6, 1, 14,52,610, 27-11-1995.5, 3, 1, 27-11-1995, 31-3-1998, 1,14,52,610, 6, 1,14,52,610, 31-3-1995, 36.60, three, 2001]249ITR219(SC, 2001]249ITR221(SC, 76, 3, 4, 63, Mum);2, 69, 248, 526, 2001]247ITR448(Bom, 6, 2001]248ITR562(Cal, 9, 61, 80, 1996]222ITR831(Guj, 1,84,000, 65,50,400, 285, 8-3-1995, 8-3-1995, 27-11-1995, more than one, 17, 19, 324, 1,14,52,610, 503, 39

DATE: 1961, 14,52,605.7, year 1995-96, the assessment year 1982-83, 21-11-1996, the three financial years, 1994-95, 1995-96, 1996-97, the assessment year 1996-96, the financial year 1994-95, year 1995-96, the assessment year 1995-96, the assessment year 1995-96, any previous year, 21-11-1996, the assessment year 1995-96, the assessment year 1995-96, year 1995-96, year 1995-96, the assessment year 1995-96, the end of the year, 2001, 2001, 1998, 1999, 2001, 1998, 22310, S&S;)A 99, 2002, 8-3-1995, year 1995-96, year 1995-96, the financial years 1994-95, 1995-96, 1996-97, altogether.11

ORDINAL: firstly, Firstly

MONEY: 15 per cent, 15 per cent, 60 per cent

FAC: Barakhamba Road

WORK_OF_ART: 158BA of the Income Tax Act

NORP: Satish