Haryana Warehousing Corporation Vs. Deputy Commissioner of Income Tax

Decided On : Jul-25-2000

Court : Delhi

LAW: section 234B, section 234B, the Income Tax Act, the Warehousing Corporation Act, the Income Tax Act, section 143(3, section 234B, section 234B, section 234B, section 254(1, section 234B, section 234B, Section 207, Section 208, Chapter, section 208, section 211, Section 209 of the Act, the Amending Act, section 210(3, section 210(3, section 210(3, Section 234B(1, section 143, section 234B, section 7(1, section 7, section 11B, section 7, section 7(1, section 7(2, section 11B(a, section 7, section 7 of the Act, section 234B, section 234C, The Chandigarh Bench, section 234B/234C, section 234B, section 234B, the Income Tax Act, section 234B, section 234B, section 234B, section 234B, section 234B, section 234B, section 234B, section 234B, section 234B, section 234B, section 234B, Chapter XVII, section 234B, section 143, section 234B, section 208, section 234B, Section 234B, section 215, section 217, section 234B, section 234B, section 234B, section 234B, section 234B, section 234B, the Income Tax Act, section 139(1, section 139(4, section 234B, section 234B, section 234B, section 7(2, section 11B, section 234B, section 234A, section 234B, section 255(4, the Income Tax Act, the Income Tax Act, section 234B, the Income Tax Act, section 234B, the Warehousing Corporation Act, the Income Tax Act, section 10(29).5, section 234B, section 234B. Shri Garg, section 234B.12, section 234B, section 234B, section 234B, section 208, section 234B, section 208, section 234B

PERSON: ORDERKrishan Swarup, Shimla, 2,99,55,030, Shimla, Kaur Sekhon, Ahd, 188 Ahd, Kaur Sekhon, Shri Krishan Swarup, Hon'ble Rajasthan High Court, Kaur Sekhon, Rajasthan, Levy, Notification, Lordships, Uday, Bhandar, Bench, Larger Bench, Explanationn 4, Benches, M.K. Chaturvedi, J.M., Act.4, Warehousing Corpn., Shri Garg, Shri Garg, Kaur Sekhon, Warehousing Corpn, Law, Accountant Member.16

ORG: the Commissioner (Appeals, the Hon'ble Supreme Court, J.K. Synthetics, Patna High Court, the Commissioner (Appeals, Commissioner (Appeals, Tribunal, the Tribunal the assessed, Tribunal, the Apex Court, J.K. Synthetics Ltd., CTO, the Patna High Court, Ranchi Club Ltd., CIT, CIT, Rajasthan State Warehousing Corporation, the State Government, Tribunal, the Tribunal, Chandigarh Bench, the Tribunal Ahmedabad Bench, Vikshara Trading & Investment, DTC, the Patna High Court, Ranchi Club Ltd., the Direct Tax Laws (Amendment) Act, Emphasis, the Direct Tax Laws (Amendment) Act, Ranchi Club Ltd., Apex Court, J.K. Synthetics Ltd., J.K. Synthetics Ltd., CTO, the Rajasthan Sales Tax Act, the Hon'ble Supreme Court, the Apex Court, The Apex Court, the State Government, the Rajasthan Sales Tax Act, the Apex Court, the State Government, Act.10, the Apex Court, Tribunal, the Commissioner (Appeals, the Commissioner (Appeals, Tribunal, Tribunal, Tribunal, the Commissioner (Appeals, Rajasthan State Warehousing Corporation, the State Government, Rajasthan High Court, Rajasthan High Court, Tribunal, Reliance, Tribunal Chandigarh Bench, CIT, Tribunal Ahmedabad Bench, Vikshara Trading & Investment, CIT, DTC, Hon'ble Supreme Court, J.K. Synthetics v., Lordships, Rajasthan Sales Tax Act, Hon'ble High Court, Patna High Court, Ranchi Club Ltd., Lordships, Apex Court, J.K. Synthetics, Departmental Representative, the Commissioner (Appeals, the Direct Tax Laws (Amendment) Act, Departmental Representative, the State Government, Hon'ble High Court, Rajasthan State Warehousing Corporation, the State Government, Rajasthan High Court, Legislature, Legislature, Direct Tax Laws (Amendment) Act, ITR, the Direct Tax Laws (Amendment) Act, Legislature, Ranchi Club Ltd., Central Board of Direct Taxes, Central Board Direct Taxes, J.K. Synthetics, the Rajasthan Sales Tax Act, Ranchi Club Ltd., J.K. Synthetics Ltd., Patna High Court, Lordships, Lordships, Ranchi Club Ltd., CIT, Lordships, Ranchi Club Ltd., Lordships, Apex Court, J.K. Synthetics Ltd., Apex Court, J.K. Synthetics Ltd., Rajasthan Sales Tax Act, J.K. Synthetics Ltd., Tribunal Chandigarh, Commissioner (Appeals, the Commissioner (Appeals, CIT, U.P. State Warehousing Corporation, Tribunal, the Food Corporation of India, Food Corporation of India, Nil, Rajasthan High Court, Rajasthan State Warehousing Corporation, Rajasthan High Court, the Rajasthan High Court, Apex Court, Orissa State Warehousing Corporation, CIT, Gujarat State, Apex Court, Orissa State Warehousing Corporation, Shri Garg's, the Rajasthan High Court, Rajasthan High Court, Hon'ble Allahabad High Court, CIT, Hindustan Electro Graphites Ltd., Apex Court, the Apex Court, J.K. Synthetics Ltd., CTO, the Apex Court, Hindustan Sugar Mifls, Hon'ble Supreme Court, Tribunal, Vikshara Trading & Investment, CIT, DTC, Tribunal, Tribunal, Sedco Forest International Driving Inc. v. Dy, CIT, ONGC, Tribunal, ONGC, CIT, DTC, Tribunal, Departmental Representative, Apex Court, Nil, Allahabad, U.P. State, the High Court, Apex Court, the Supreme Court

CARDINAL: 28-11-1997, 8,27,39,992The, 19-2-1997, 2.1, 3., 4., two, 24, 15-12-1993, 31-12-1992, 8, 96, 1-4-1988, 208, 219, 1-10-1996:'208, one thousand five hundred, 1, 2, 3, 209, 4, 5, 3, 4, 6, 3, 4, 4, 1-4-1989, less than ninety, 1, 1,500, 24, 207, 208, 2A, 1, 2, 2A, 2, 2A, two, two, 2, 2A, 11B, 2, 2A, 9, 3, 8,27,39,992The, 1-12-1993, 8, 682, 96, 234B, 234C, 1-4-1989, 234A, 234B., less than ninety, 1, 5,000, five, less than ninety, 168, 343, 215, 217, 234B, less than, 13, 234B, 234C, 23, 1-4-1979, 234A, 234B, 234B, 234A, 234B, 28-3-1991, 1-12-1993, 1-4-1999, 15-3-1992, 15-3-1992, 8, 682, 96, 7, 67, less than, 31-3-1992

DATE: the assessment year 1992-93, '1, 1961, 1962, the year, 1961, 8-12-1994, year 1991, the assessment year 1990-91, the assessment year 1991-92, the year, 1-12-1993, the financial year 1991-92, the assessment year 1990-91, 1999, 1998, 1987, any financial year, the assessment year, that financial year, a financial year, that year, 1987, the financial year, the last day of, February, the first day of March, any later year, a later year, 1987, a financial year, the latest previous year, previous year, a previous year later, 1987, any financial year, every month, a month, the 1st day of April, such financial year, any financial year, the assessment year, the latest previous year, previous year, the assessment year, the financial year 1991-92, the assessment year 1990-91, the financial year 1991-92, 1954, 1954, '17, more than 15 days, 7(1, the financial year 1991-92, the financial year 1992-93, years 1986-87 to 1992-93, years 1989-90 to 1992-93, the relevant years, the latest previous year, the last day, year 1992-93, 1961, 8-12-1994, year 1991-92, just preceding year, years 1990-91 and 1991-92, year 1992-93, 1-12-1993, year 1992-93, 1999, 1998, 1954, so many years, 234A, 1987, any financial year, every month, a month, the 1st day of April, such financial year, year 1991-92, all the years, all the assessment years, every month, 1987, 1987, '10, 1987, 1961, 234A, 400/234/95-IT(B, 1961, 1961, 1962, year 1991-92, 1961, the relevant year, December, 1992, year 1991-92, 15-12-1993, the assessment, year 1991-92, 1995, 1-12-1993, the preceding year, freight.10, 1999, 1998, 1999, 1998, the financial year, up to assessment year 1991-92

WORK_OF_ART: 'Current Income'

PRODUCT: 210, 210, Bench, 352, 210, Bench

MONEY: two per cent, two per cent, 2 per cent

GPE: Singh, J.M.I, Explanationn, Explanationn, Explanationn, Explanationn, Explanationn, Explanationn, Explanationn, Explanationn, Explanationn, Explanationn, Explanationn

ORDINAL: first, first, second, First, Third, Third

FAC: Ahmedabad Bench

NORP: Hon'ble, Hon'ble