Assistant Commissioner of Vs. Anima Investment Ltd.

Decided On : Jan-18-2000

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: the IT Act, the Companies Act, the Companies Act, the IT Act, the IT Act, the IT Act, the IT Act, ITR 78, the IT Act, the IT Act, the Full Bench, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, ITR 98, ITR 98, ITR 78, the Chandigarh Bench

CARDINAL: 1, 24,80,000, 2, 31,361, 143(3, 29,898, 1,500, 1,500, 1988.Consequent, 700, 97,300, Over 500, 16,300, 500, 13,37,000, 1, 50, 2, 3, 150, 4, 200, 5, 200, 250, 300, 8, 500, 9, 400, 10, 978, 350, 11, 350, 12, 883, 350, 4, 24,80,000, 12, about 600, 154, only 12, 600, 41, 146, 150, 24, 263, 5, 24,80,000, 263, 12, 205, 242, 263, 263, 52, 100, 99, 168, 164, 58, 527, 53, 25, 187, 263, 263, 12, about 600, 600, only 12, 600, 1, 2, 3A, 52, 3B, 52, 24,80,000, 24,80,000, 1983.The, 31,361, 24,80,000, 9,73,000, 13,07,000, 1,63,000, seven, 29,898, 68, 99, 15, 1, 16,300, 3, 500, 16,300 1,63,000, 143(2, 12, eight, three, one, 24,80,000, 24,80,000, 29, 49, 723, 114, 154, 24,80,000, only 12, about 600, 24, 24,80,000, 19, 24,80,000, 24,80,000, 263, 192, 205, 68, 192, 21, 242, 24,80,000, 159, 154, 168, 58, 527, 51, 24, 53, only one, 10, 97,300, 300, 1,50,000, 24,80,000, 113 to 115, 116, 134, 19, 14, five, seven, 112, one, six, 52, up to 1,000, 143 to 212, 537, 1,33,700, 13,37,000, 85, 7, 19, 7, above 1,000 and 52, 485, below 1,000, 12, below 1,000, eight, three, 24,80,000, 24,80,000, 28, 12, 8, 12, 24,80,000, 12, four, as many as 85, only 12, 133(6, 31, 24, 32, 33, 24, 205, 34, 255(4, 24,80,000, 1, 700 7,000, 2, 97,300 9,73,000, 3, 500, 16,300 1,63,000, 13,37,000, 24,80,000, 31,361, 29,898, 2, 9,73,000, 13,07,000, 1,63,000, seven, 29,898, 38, 2.1, 68, 99, 39, 24,80,000, 12, 3,100, 2,48,000, 8, 4, 142(3, 24,80,000, 154, 24,80,000, 24, 24,80,000, 43, 263, 12, about 600, 600, only 12, 600, 205, 1, 2, 3A, 52, 3B, 52, 205, 45, 24,80,000, 85, 12, 24,80,000, Only 12, 133(6, 159, 192, 105, 68, 192, 49, 4.3, 9,73,000, 1,63,000, 7, 5, 7, one, only 12, 8, 8, 11,36,000, 12, as many as 85, about 12, only 12, 133(6, 66, 203, 70, 70

ORG: Revenue, CIT(A)-I, AO, CIT-III, AO, AO, AO, Udyog, Rani Bazar, Andhri Chandh Pole, Reply, Swiss Watch, Community Centre, East India Transport Agency, CIT, AO, AO, McDowell &amp, Co. Ltd., CTO, SC, AO, AO, ITO, AO, Cylinders, P) Ltd., ITO, ITD 504, AO, Tribunal, ITO, Tribunal, CIT, Tribunal, AO, Tribunal, AO, Departmental Representative, CIT, AO, AO, AO, AO, Tribunal, Standard Cylinders, P) Ltd., ITO, CIT, Sophia Finance Ltd., ITR, AO, Tribunal, Standard Cylinders, P) Ltd., jurisdictional High Court, CIT, Sophia Finance Ltd., AO, P) Ltd., Asst, CIT, AO, CIT, AO, CIT, AO, CIT, AO, ITO, CIT, Department, AO, AO, Mather &, Platt (India) Ltd., CIT (, ITR, Commercial Co., P) Ltd., Asstt CIT, TTJ, Jab, Rishi Electronics Ltd., Asstt, CIT, ITD 10, Sophiya Finance, AO, AO, Departmental Representative, AO, Reliance, CIT, United Commercial &, Industrial Co., P) Ltd., AO, CIT, CIT, AO, CIT, AO, CIT, Sophia Finance Ltd.'s, AO, CIT, the IT Department, AO, AO, AO, Judicial, AO, AO, AO, CIT, AO, AO, ITO, ITO, Amnesty Scheme, ITO, ITO, ITO, ITO, ITO, ITO, Sec, ITO, ITO, the Delhi High Court, Gee Vee Enterprises, CIT &, ITO, ITO, CIT, Tribunal, AO, CIT, AO, AO, AO, AO, CIT, CIT, AP, Orient Trading Co. Ltd., CIT, Shankar Industries, CIT, McDowell &amp, Co. Ltd., CTO, SC, AO, Tribunal, Standard Cylinders, P) Ltd., ITO, ITD 504, AO, AO, the Tribunal Delhi, M/s Standard Cylinders, P) Ltd., AO, AO, AO, Departmental Representative, AO, CIT, CIT, Tribunal, Tribunal, Standard Cylinders, P) Ltd., the Delhi High Court, CIT, Stellar Investment Ltd., Departmental Representative, the Hon'ble Delhi High Court, the Delhi High Court, CIT, Sophia Finance Ltd., ITR, Hon'ble High Court, ITO, ITO, ITO, CIT, Stellar Investment Ltd., ITO, Departmental Representative, Tribunal, Shree Shyam Tubes, the Hon'ble Delhi High Court, Sophia Finance Ltd., Departmental Representative, the Hon'ble Delhi High Court, Sophia Finance Ltd., AO, AO, GIR, PAN, AO, the Hon'ble Supreme Court, CIT, P) Ltd., SC, GIR, Department, CIT, Bahri Bros., P) Ltd., Mather &, Platt (India) Ltd., CIT (, Tribunal, Commercial Co., P) Ltd., Asst, CIT, TTJ, Jab, Tribunal, Rishi Electronics Ltd., Asstt, CIT, ITD 10, AO, AO, AO, AO, the Hon'ble Delhi High Court, CIT, Sophia Finance Ltd., Bench, AO, PAN/GIR, AO, AO, Tribunal, Standard Cylinders, P) Ltd., ITO, Standard Cylinders, P) Ltd., ITO, CIT, AO, Tribunal, CIT, ITO, CIT, Sophia Finance Ltd., AO, AO, AO, Tribunal, Standard Cylinders, P) Ltd., ITO, AO, Tribunal, Delhi High Court, Tribunal, Standard Cylinders, P) Ltd., ITO, the Hon'ble Delhi High Court, CIT, Sophia Finance Ltd., the Hon'ble Delhi High Court, the Hon'ble Delhi High Court, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, Delhi High Court, CIT, Sophia Finance Ltd., Departmental, AO, Tribunal, Standard Cylinders, P) Ltd., ITO, ITD 504, Judicial, AO, Jurisdictional High Court, Sophia Finance Co., Bench, Judicial, AO, Tribunal, Standard Cylinders, P) Ltd., ITO, ITD 504, Judicial, AO, High Court, CIT, Sophia Finance Co., ITR, Tribunal, AO, Judicial, AO, AO, AO, CIT, CIT, ITO, ITO, Sec, ITO, ITO, ITO, the Delhi High Court, M/s Gee Vee Enterprises, CIT &, Revenue, AO, AO, AO, McDowell &amp, Co. Ltd., CTO, SC, AO, AO, the Tribunal Delhi Bench, Standard Cylinders, P) Ltd., ITO, ITD 504, AO, Judicial, AO, Judicial, inter alia, CIT, AO, the Jurisdictional High Court, CIT, Sophia Finance Ltd., CIT, the IT Department, AO, AO, AO, AO, Delhi High Court, CIT, Sophia Finance Co. Ltd., Tribunal, Standard Cylinders, P) Ltd., ITO, AO, the Jurisdictional High Court, CIT, Sophia Finance Ltd., AO, Tribunal, Standard Cylinder Company, the Jurisdiction High Court, AO, AO, AO, AO, Tribunal, Standard Cylinders, P) Ltd., ITO, Tribunal, Standard Cylinders, P) Ltd., ITO, Tribunal, Jurisdictional High Court, CIT, Sophia Finance Ltd., Jurisdictional High Court, AO, Judicial, CIT, AO, Judicial, Departmental Representative, Jurisdictional High Court, CIT, Sophia Finance Ltd., AO, Departmental Representative, AO, AO, AO, Judicial, Judicial, Court, CIT, P) Ltd., SC, Judicial, AO, Judicial, AO, the Hon'ble Delhi High Court, CIT, Sophia Finance Ltd., Tribunal, Standard Cylinders, P) Ltd., ITO, AO, CIT, Sophia Finance Ltd., CIT, Stellar Investment Ltd., ITO, ITO, ITO, CIT, Stellar Investment Ltd., ITO, Hon'ble High Court, AO, the assessee suo motu, AO, AO, AO, CIT, Sophia Finance Ltd., AO, AO, CA/AR, AO, CIT, Sophia Finance Ltd.'s, Department, AO, AO, AO, AO, AO, AO, AO, AO, Tribunal, AO, Tatia Skyline &amp, Health Farms Ltd., Asstt, CIT, TTJ, Chennai, AO, Bench, Bench, the Appellate Authorities, AO, Smt, Asstt, CIT, ITD 62, Tribunal, Tribunal, AO, AO, AO, Judicial

GPE: New Delhi, New Delhi, Jaipur, Faridababad, Jodhpur, Bazar, Jaipur, New Delhi, New Delhi, Rajasthan, Delhi, Faridabad, Delhi, New Delhi, Delhi, A.D., New Delhi, assessee, Chd

DATE: September, 1990, 1984-85, 1961, 6th May, 1984, February, 1986, February, 2781, February, 1988, 1985, under s. 68, 1956, annual, 1988, 1956, 31st December, 1983, February, 1988, 1994, 1989, August, 1994, February, 1989, 25th March, 1985, 1987, 1997, 1995, February, 1989, 17th September, 1985, under s. 68, 1991, 1956, 31st December, 1983, February, 1989, 16th March, 1985, 17th September, 1985, 23rd October, 1982, December, 1982, 1984-85, 31st March, the current assessment year, 6th May, 1984, 28th February, 1986, the year 1986-87, any previous year, that previous year, 1975, 142(1, 1956, 1963, 1978, 1985, under s. 68, annual, 1988, 1980-81, 1991, 1994, 1991, the previous year, 1989, 1983-84, 1986, 1985, 1987, 1997, under s. 68, 1995, the previous year, under s. 68, 1980-81, 25th January, 1985, 1983, six years, 1988, 1988, 1994, 1961, 23rd October, 1982, 9th December, 1992, The previous year, 31st December, 1983, 6th May, 1984, February, 1986, 28th February, 1986, February, 1988, any previous year, that previous year, 1975, 16th January, 1990, 1985, 1988, 1994, 31st December, 1983, February, 1989, 16th March, 1985, 17th September, 1985, 1994, 1986, 1991, 1991, the previous year, 25th January, 1989, 20th February, 6th February, 1989, 31st January, 1989, 13th February, 1989, 2000, 1999, 1999

ORDINAL: 11th, 11th, first, first, first, 11th, 7th, 7th, first, 7th, 9th, Third, Third, Third, 11th, 7th, first, first, 7th, third, first, third

PERSON: Bimla Devi Pungalia, Suraj, Bikaner, Inbel Bhoj, Ka Rasta, Top Khu Hggure, Meena Devi Pangeri, Vinita Bhandari, V. M. Bhandari, Indra Mani Shah, Shah Bhavan, Riwari Halwa, Ram Ganj, K. C. Kudal, Bani Sayed, Bikaner, S. C. Jain, Hindustan Electro, Kiran Devi Nolakha, Shri Gangha Shahar, Chander Singh, Amarnath Bansal, Tilak Bazar, Pushpa Mishra, -do- H. B. Colony, Bench, Shree Shyam Tools, Meera Engg, Addl, Orissa Corpn, Addl, Pat, Meera Engg, supra).27, Delhi-III, Addl, Accountant Member.47, Orissa Corpn, suo motu, Neena Syal

PRODUCT: H-55, 287, 287, 244, Accountant, Accountant, Accountant, Accountant, Accountant, 287, the Full Bench of, 287, Accountant, ITD 387

NORP: Indian, Hon'ble, Hon'ble, Hon'ble, Hon'ble, Hon'ble