income Tax Officer Vs. Estate of Late K. S. Engineer

Decided On : Feb-07-2000

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: the IT Act, the IT Act, ITR 86, Chapter XV, the IT Act, the IT Act, the IT Act

CARDINAL: 1, 1, 2, 121, 270, 2, 1,10,856, 112, 1,10,856, one, only one, one, one, 180, 61, 95, 840, 193, 29, 81, 22, 41,471, 168, 168, 168, 14, 13, 1,10,856, One, 277, 168, 168, 15, two, one, 1,10,856, 168, 168, 176(4, 176(4, 17, 176, two, 168, 168, 4,877, 1,10,856, 168, under s. 168, 168, 21, 48, 51, 345, three, 24B, 24B, 159, 168, 278, 168, 23, 1,10,856, two, 168.27, 1,10,856, one, five, 14, 278, five, 14, 168

ORG: Department, CIT, AO, AO, Sorab S. Engineer &amp, Co., the Bombay High Court, CIT, AO, Estate of Late Viswanatha Sastri, the Bombay High Court, the Bombay High Court, Department, AO, the Bombay High Court, Summersgill, the Calcutta High Court, CIT, the Supreme Court, CIT, SC, AO, Departmental Representative, the Calcutta High Court, ITO, the Bombay High Court, CIT, T. P.Sidhwa, ITR, Departmental Representative, the applicability of s. 176(4, the Supreme Court, CIT, SC, Departmental Representative, CIT, C. Parakh &amp, Co., SC, ITO, CIT, Bharat General Insurance Co. Ltd., the Supreme Court, Departmental Representative, Summersgill, Summersgill, Summersgill, AAC, Tribunal, the Bombay High Court, K. S. Engineer, Kalkhushroo, Sorab S. Engineer &amp, Kalkhushroo, Kalkhushroo, Kalkhushroo, the Bombay High Court, Summersgill, Court, Summersgill, the Bombay High Court, Summersgill, Court, K. S. Engineer, Summersgill, The Estate of, AO, the Supreme Court, AO, Tribunal, the High Court, the High Court, Tribunal, Summersgill, K. S. Engineer, AO, AO, Estate, Sec, Sec, L - Discontinuance, AO, Estate of Late Viswanatha Sastri, AO, K. S. Engineer, AO, AO, AO, Departmental Representative, The Estate of Late Viswanatha Sastri, the Madras High Court, the Supreme Court, AO, AAC, ITO, Tribunal, Tribunal, Tribunal, Tribunal, The High Court, the Supreme Court, CIT, SC, CIT, SC, Nalinikant Ambalal Mody, the Supreme Court, The High Court, the High Court, the High Court, Tribunal, Tribunal, the High Court, Tribunal, the High Court, AO, AO, AO, AO, the Bombay High Court, Summersgill, Sorab S. Engineer &amp, Co., Chartered Accountants, the Estate of Late A. V. Viswanatha Sastri, the Calcutta High Court, the Bombay High Court, the Calcutta High Court, the Bombay High Court, the Supreme Court, Nalinikanth Ambalal Mody, the Calcutta High Court, the Estate of Late Viswanatha Sastri, K. S. Engineer, the Bombay High Court, the Bombay High Court

DATE: 1,10,856, 1980, 15th March, 1982, 29th February, 1988, 1st January, 1985, 29th February, 1988, the year ended 31st March, 1990, the year, 1977, 1989-90, (previous year 1st March, 1988 to 31st January, 1989, 1st January, 1983, 29th February, 1988, 1989, 1966, 1974, 1989-90, the year, 1992, a later year, earlier years, 1956, the earlier years, a later year, 1971, the year, 1952, prior years, later years, a later year, 1958-59, one year, 20th March, 1956, 1958-59, 29th February, 1988, the eight accounting years, eight accounting years, one-ninth, the previous year ended 31st March, 1990, 29th February, 1988, 1985, 1988, 4th January, 1966, 1922, any year, the year, the year, the year, the year, the year, s. 176(4, 29th February, 1988, 18th June, 1990, the previous year, 4th January, 1966, two days, the previous years, 1967-68, 1970-71, 1961, the year, 1963, 1964, the year, the year, the year, 1,10,856

PERSON: Vishwanath Shastri's, Kaikhushroo Engineer, Engineer, Engineer, Engineer, Dastur, Engineer, Engineer, Engineer, Dastur, Engineer, R. M. Dutta, N. A. Mody, S.A. L. Narayana Row, Dastur, Roma Bose, Kumar Ghose, Commr, Agrl, Dastur, Regenold Mathalane, K. V. Parekh, Kaikhushroo, Engineer, Engineer, Engineer, Engineer, Engineer, Engineer, Dastur, Engineer, Dastur, Viswanatha Sastri, Shri V. Ratnam, Ratnam, Dastur, so.16, Dastur, Viswanatha Sastri, Engineer, K. S. Engineer, Viswanatha Sastri, V. Ratnam, Ratnam, Viswanatha Sastri, Ratnam, Ratnam, Ratnam, Shri V. Ratnam, Viswanatha Sastri, Amerchand N. Shroff, James Anderson, S. A. L. Narayan Row, Sri V. Ratnam, Sri V. Ratnam, K. S. Engineer, Engineer, Engineer, K. S. Engineer, Dastur, Dastur, K. S. Engineer, Dastur.28, Dastur, Roma Bose, Roma Bose, Viswanatha Sastri, Sidwa, Roma Bose, Sidwa, Dastur, Dastur

GPE: yr.1990, assessee, assessment.10, Co., Kaikhushroo, later.19, T. P. Sidhwa's, Sidhwa

ORDINAL: firstly, first, first, first, first, first, first, second, second, first, first

PRODUCT: 279, Calcutta

FAC: Radhasoami Satsang Sabha, Departmental Representative.12

WORK_OF_ART: Late Frank Summersgill