M.S. Aggarwal Vs. Dy. Cit

Decided On : Jan-19-2004

Court : Delhi

LAW: section 132, the Income Tax Act, section 158BC, the Income Tax Act, section 158B(b, the Income Tax Act, section 68, the Income Tax Act, section 158BC, Chapter XIV-B of the Income Tax Act, the Income Tax Act, the Wealth Tax Act, section 269UL(3, the Income Tax Act, section 269UL(3, the Income Tax Act, section 132(4, Chapter XIV-B, section 158B(b, the Income Tax Act, section 158B(b, section 132(1)(c, Chapter XIV-B :(, section 158B(b, section 158B(b, section 158B(b, section 158B(b, Chapter XIV-B of the Income Tax Act, Chapter XIV-B of the Income Tax Act, section 158B, the Finance Act, Chapter XIV, the Income Tax Act, Chapter XIV-B, section 158B, the Finance Act, section 132(4, the Income Tax Act, section 158B(b, section 132(1, section 158B(b, Chapter XIV-B, the Evidence Act, the GT Act, the Chandigarh Bench, the Gift Tax Act, section 132

ORG: Chopra, the Commissioner (Appeals, the Commissioner (Appeals, M.S. Gupta & Sons HUF, HUF, DDI, the Commissioner (Appeals, inter alia, Tribunal, Departmental Representative, inter alia, the Income Tax Authorities, JK Group, HUF, HUF, M.S. Agarwal, the Hong Kong & Sanghai Banking Corpn., The Hong Kong & Sanghai Banking Corpn., New Delhi-1.Shri Ramapati Singhania, PAN No, JK Group of Industries, JK Synthetics, Parojan Ceremony, Parojan Ceremony, the Departmental Representative, the Commissioner (Appeals, the Income Tax Authorities, the Income Tax Authorities, HUF, HUF, JK Group, the Hong Kong Shanghai Banking Corpn., Corpn., pp., HUF, pp., the Kelkar Committees Report, ITR, Committee, Budget, the Kelkar Committee, Central Board of Direct Taxes, Board, Board, the Kelkar Committee, the Central Board of Direct Taxes, the Supreme Court, Pullangode Rubber Produce Co. Ltd., State, Supreme Court, SC, Delhi High Court, Krishanlal Shiv, CIT .14, the Delhi High Court, L.R. Gupta v. Union of India & Ors, Delhi High Court, Tribunal, Sunder Agencies, CIT, Parekh Foods Ltd., CIT, ITD 396, HUF, HUF, PAN, Central, PAN, HUF, the Income Tax Authorities, the Tribunal :(, CIT, TTJ, Asstt, CIT, TTJ, Agra, JK Group, Urban Estate, Annex, ICICI Acrylics, Cheques, Cheques, 3,38,52,930, the Income Tax Department, Annex, ICI, the Commissioner (Appeals, Departmental Representative, Income Tax (Inv, the Income Tax Authorities, HUF, Bench, Shri Rampati Singhania, Departmental, the Commissioner (Appeals, Departmental Representative, Learned Departmental Representative, Learned Departmental Representative, ICI, Departmental Representative, Departmental Representative, the Commissioner (Appeals, Departmental Representative, the Income Tax Authorities, HUF, Departmental Representative, Allahabad High Court, HUF, L.R. Gupta v. Union of India, the Delhi High Court, HUF, HUF, Haryana Acrylic Co., P) Ltd., HUF, Income Tax Department, Kelkar Committee Report, Committee, the Apex Court, Pullangode Rubber Produce Co., State, Delhi High Court, The Punjab & Haryana High Court, Krishan Lals, Shri Rampat Singhania, JK Group, Departmental Representative, Departmental Representative, CIT, the Delhi High Court, CIT, Tribunal, the Kelkar Committee Report, Government, Budget, the Income Tax Department, 26,35, Departmental Representative, Bench, the ICI Ltd., the Commissioner (Appeals

CARDINAL: 2, 1, 1961.4, 1961.5, 50, 10, 27, 5, 28, 1.80, Two, 19-8-2003, 81, 4, 110, 27-3-2002, 61,80,000, 60, 1,80,000, 61,80,000, two, 25,00,000, 12, one, 10,00,000, 26-11-1999, 25, 4, 400, 11.00, 25-11, 3-12-1999, 32, 102, 105, 94 to 96, 123-124, 2,75,00,000, 34, 98, 101, six, 60, 30, 86, 20-6-1999, 87 to 89, 94 to 96, 2.25, 34A, 98 to 101, 102, 105, year.(vi, 108, 115, two, 5, 101, 1 to 19, 20, 258, 10-3-2003, 1973]91ITR18(SC, 1989]175ITR91(Delhi, 1992]194ITR32(Delhi, 63, 64, 30, 20-6-1999, 30-6-2000, 109, 111, two, two, 9, 79, 39.17, six, 332, 26.35, 18.80, 26.35, 15, 1, 7-3-2002, six, 13-3-1983, 18,80,71,833, at least 10, 1,88,07,183, at least 20, 24,47,17,961, 26,35,25,144, 7-3-2000, six, 15, 13-3-2002, 1 to 4, 5 to 130, 110, 25-11-1999, 6, 60, 1, 26,35,25,144, three, 61,80,000, 1961?(ii, 2, 1, 1, 4 to 21, 1 to 10, 19, 20, 5, 1986]161ITR793(Bom, 109, 111, two, 112 to 125, 2.75, 34A, 371, 20-6-1999, 13, 20-6-1999, 17, 21, 1,80,000, 25-11-1999, one, 1990]184ITR121(Delhi, 10-3-2003, 26.35, 7-3-2002, 26.35, 70.35, 110, 1, less than 3, 11, 110, 4, 61,80,000, 1, 2, 3, 4, 12

TIME: 15-1-2000, the morning, 2 hours, morning, 6-1-2000

DATE: '1, 1961, 25-11-1999, 1961, 25-11-1999, 20-11-2001, 25-11-1999, 8-5-1999, 257759, 257762, 19-5-1999, 20034-PZ-0028, 25-11-1999, today, the last ten years, next day, 71-72, the assessment year 2000-2001, the month of July, 2001, 25-11-1999, the 12th, 25-11-1999, 40 days, 1999, 30-5-1999, year 2000-01, May, 1999, 25-11-1999, 25-11-1999, 2002, 40, the financial year 2003-2004, 1957, 1997, 1998, May, 1999, 25-11-1999, the assessment year 2000-2001, 25-11-1999, 2000, 2003, 2/80, 1857/4, years 1997-98 to 2000-2001, the four assessment years, years 1998-99 to 2001-2002, two years, the preceding four years, year 2000-2001, 1995, 2002, 25-11-1999, 25-11-1999, 25-11-1999, the assessment year 2000-01, 1999, March, 2003, '35, '36, '40, the financial year 2003-04, the four assessment years, years 1996-97 to 1999-2000, ParticularsFinancial year 1999-20001998-991997-981996-97Sales2,80,68,7732,21,93,02398,38,3107,12,89,637Cost, 1,31,76,257/0, 110

PERSON: Rs, Mono Acrylic, Peeyush Jain, M.S. Aggarwal, Gandhi Marg, Rampati Singhania, Gandhi Marg, Kanpur, Shri Rampati Singhania, Jhandewalan Extension, Spondy IIT, Spondy IIT, Kanpur, Kanpur, Shri Kamalapati Singhania, us.11, Shri Anil Jain, Juggi Lal Kamlapat, Kanpur, K.G. Marg, Gift, A. Commissioner, Kanpur, Nos, Shri Jam, S. Arjan Singh v., Karamchand, Asstt, Haryana Acrylic, Mono Acrylic, Chitra Devi v. Asstt, Jd, Devi Saran, Siraspur, Roop Nagar, Siraspur Gurudwara Rd, Krishna Trader, Siraspur Gurudwara Rd, Narayan Rao, Rs, Asst, Mono Acrylic, loss.(d, Mono Acrylic, Mono Acrylic, Peeyush Jain, Kanpur, Mono Acrylic, Nos, Chapter XIV-B, Hasan Daya & Anr, Mono Acrylic, Juggi Lal Kamalapath Singhania, Kanpur, Rampati Singhania, S. Arjan Singh v., Chandigarh Bench, R.K. Syal v. Asstt, Sunita Vachani, Mono Acrylic, Misc, Shri Peeyush Jain, 82,82, Ground Nos

MONEY: 5 per cent, 3 per cent, 3 per cent, 5 per cent, 5 per cent, 0.25 per cent, 0.50 per cent, 20 per cent, total-10 per cent, 2.67 per cent, 5 per cent, 5 per cent, 0.25 per cent, 0.50 per cent, 5 per cent, 5 per cent, 5 per cent, 5 per cent, 1 per cent, 2.67 per cent, 5 per cent, 3 per cent, 5 per cent, 2.67 per cent, 5 per cent, 5 per cent, 5 per cent

LOC: gifts.15, Shri Rampati Singhania, Shri Rampati Singhania, Shri Rampati Singhania, Ramapati Singhania, Central Circle, Central Circle, Central Circle, the Central Circle, Shri Rampati Singhania, Shri Rampati Singhania, Shri Rampati Singhania, Shri Rampati Singhania, Central Circle, Shri Singhania, Central Circle, Central Circle

GPE: New Delhi, New Delhi, New Delhi;(b, Kanpur, D.I., New Delhi, Delhi, America, pp, Hong Kong, Shanghai, Bombay, Kanpur, New Delhi, Hong Kong, Shanghai, pp, pp, Kerala, Sarwan, Singh, Singh v. State of Punjab, New Delhi, New Delhi-49.(b, Gurgaon, above.30, pp, R.R. Gavit, Kanpur, Bombay, Kerala, Kanpur, India, India, India

ORDINAL: first, first, first, first, first, first, first, first, first, first, first, first, first, First, first, first, first, first, second, third

QUANTITY: 6-1-2000, 6-1-2000, 6-1-2000, 6-1-2000

FAC: Shri Rampati Singhania, Shri Rampati Singhania, the Sarnath Building, Bhoorabhai Desai Road, pp., Shri Rampati Singhania

NORP: A., Indian, A., deleted.33

PRODUCT: A-40, A-42, Bench, A-42, A-46