Shri Mahavir Nagari Sahakari Pat Vs. Deputy Commissioner of Income Tax

Decided On : Feb-18-2000

Court : Income Tax Appellate Tribunal ITAT Pune

LAW: Section 158BC, the IT Act, Section 68, Section 80P(2)(a)(i, Section 68, the IT Act, Section 68, Section 80P(2)(a)(i, Section 80P(2)(a)(i, the IT Act, Section 132, Section 68, Section 68.11, Section 132(4A, Section 132(4A, Section 68.12, Section 68 of the Act, Section 68, Chapter XIV-B, Section 132(4, Section 80P(2)(a)(i, Section 80P, Section 80P, Section 80P, Section 80P, Section 80P, Section 80P, Section 68, Section 68, Section 68, ITR 1, ITR 63, Section 132(4A, Section 132, Section 68, ITR 388, ITR 33, Section 68, Section 80P, Section 68.20, Section SOP, Section 68 of Rs, Section 68, Section 68, Section 132(4A, Section 132(5, Section 143, Section 132(5, Section 132(5, Section 132(5)/132, Section 143, Section 271(1)(c, Section 278, Section 132(4A, Section 132, Section 68, Section 68, Section 80P, Section 80P(2)(a)(i, Section 80P, Section 80P.25, Section 132(4A).26, Section 68, Section 68, Section 68, Section 68, Section 68, section 158BH, section 68, section 68, Section 68, the Full Bench, ITR 98, Section 132(4A, Section 132(4A, Section 132(4A, Section 68, Section 69, Section 69, Section 68, Section 132(4, Section 80P(2)(a)(i, Section 80P, Section 80P, Section 80P, Section 80P, the Ahmedabad Bench, Section 80P

CARDINAL: 1, As many as seven, 1, 10,26,56,836, 2, 3, 3, one, 2.73, 1.67, 79.08, 88, 108, 6, one, 6, 349, 51, 10, 1, one, 2, 10, two, 10,26,56,836, 15, 8, 17, 1961.9, 2.46, 8 to 10, 121, 122, 1, 51, 513, 52, 3, 65, 71, 15, 15.1, 66, 132, 103, 88, 25 to 32, 105, 43, one, one, one, 55, 304, 56, one, 34, 34, 669, 50, 72, 114, 126, 131, 121, 121, 64, 70, 113, 114, 183, 32, 120, 294, 120, 294, 34, 22, 2, 49, 723, 103, 205, Three, 237, 34,628, 32,628, 2,000, 34, 2,46,08,000, 10,26,56,836, two, 10,26,56,836, 66, 132, 90, 74 to 88, 34, 34

PERSON: Kolhapur, Benami, Benami, Jaju, Bindu Chowk, FDR, Shriram Jaju, FDR, Kolhapur, Rs, S.U. Pathak, Jaju, Benami, Benami, Jaju, Benami, Benami, Shri Pathak, Shri Pathak, Benami, Benami, Shri Pathak, Shri Pathak, Mohan Mehta, Shri Patankar, Madras, Kumar, Sachin Tendulkar, L.K. Advani, Ravi Shastri, Kapil Dev, Sanghvi, Jaju, Seth Kalekhan, Mohamed Hanif, Seth Kalekhan Mohd, Hanif, Dulichand Om Prakash, Pathak, Sachin Tendulkar, Kapil Dev, Jaju, Pat, Chander Mohan Mehta, P.K. Noorjahan, Benami, Sanghvi, Jaju, P.K. Noorjahan, deleted.35, Shri Patankar

DATE: the year 1988, 25th Jan., 1996, Feb., 1996, 1961, the earlier years, 29th Nov., 1996, 22nd Dec., 1994, 1321, 1700, 3141, 1386, 2799, 1402, 3170, 3190, 3196, 3151, 22nd Dec., 1994, 22nd Dec., 1994, 1961, respective year, 1960, the year, all past years, the past years, the month of March, April/May, 30 days to, 45 days, every year, the past years, the past years, the past years.14, 1995, 1992, 1999, 1999, 1999, 74 to 88, 1970, 1993, 46, 1992, 1996, 1996, 1958, 1958, 1963, 1969, 1978, 1980, 1980, 1980, 1968, 1978, 1978, the earlier years, the earlier years, 1990, 1957, 1979, 1979, the later years, today, the earlier years, the month of March, April, 1963, 1975, 1994, that previous year, 1999, 20 years of age, all the years

ORDINAL: 9th, Firstly, third, third, third, third, third, third, Secondly, third, First, first, secondly, first, third, Firstly, Secondly, Thirdly

ORG: AO, AO, AO, AO, AO, Department, the IT Department, AO, AO, AO, FDR, AO, AO, AO, AO, AO, AO, Maharashtra State Co, AO, AO, AO, AO, Emphasis, AO, Kamats, Tribunal, AO, AO, AO, AO, AO, AO, AO, AO, AO, Kantilal Bros., Asstt, CIT, TTJ, Asstt, CIT, TTJ, AO, the Supreme Court, U.P. Co-operative, Cane Union Federation Ltd., CIT, SC, Court, AO, the Hon'ble Supreme Court, Cooperative Central Bank, AIR SC 245, Maharashtra Co, the Tribunal, Ahmedabad, CIT, Navdeep Co-operative Bank, TTJ, ITD 697, Tribunal, the Reserve Bank of India, AO, the Settlement Commission, UK Exporters, Departmental Representative, AO, Kamat, TM, Asstt, CIT, TTJ, TM, ITD 67, TM, Departmental Representative, the Hon'ble Supreme Court, A. Govindarajulu Mudaliar, CIT, SC, Departmental Representative, Department, the Madhya Pradesh High Court, CIT, the Hon'ble Supreme Court, CIT, SC, the Supreme Court, CIT, Devi Prasad Vishwa Nath Pd, SC, Calcutta High Court, Shankar Industries Ltd., CTT, C. Kant &amp, Co., CIT, Oriental Wire Industries, P) Ltd., CIT (1981, the Calcutta High Court, Prakash Textiles Agency, CIT, CIT, Sri Ram Jhabarmal Ltd., CIT (1967, Co. Ltd., CIT (, CIT, Cal) &amp, Department, Department, Departmental Representative, AO, Tribunal, Overseas Chinese Cuisine, Departmental Representative, Pushkar Narayan Saraf, CIT, Departmental Representative, CIT, CIT, Maduri Rajaiahgari Kistaiah, AP, AP, Departmental Representative, AO, Departmental Representative, the Settlement Commission, The Settlement Commission, Departmental Representative's, Departmental Representative, Departmental Representative, Departmental Representative, Pushkar Narayan Saraf, Departmental Representative, Departmental Representative, Departmental Representative, Departmental Representative under Section 68 of the Act, Departmental Representative, AO, AO, Departmental Representative's, the Settlement Commission, Commission, Commission, Commission, Commission, Departmental Representative, 158BB, the Bombay High Court, Orient Trading Co.Ltd., CIT, the Patna High Court, Sarogi Credit Corporation, CIT, ITR, CIT, Sophia Finance Ltd., AO, AO, Department, Department, Bench, Asstt, CIT, AO, the Hon'ble Supreme Court, CIT, Smt, ITR 570, SC, the Supreme Court, AO, AO, AAC, Tribunal, Tribunal, AO, Tribunal, the Hon'ble Supreme Court, AO, AO, Departmental Representative, Kamat, TM, Overseas Chinese Cuisine, the Supreme Court, AO, The Hon'ble Supreme Court, U.P. Co-operative, Cane Union Federation Ltd., CIT, Maharashtra Co, AO, Departmental Representative, the Hon'ble Supreme Court, Central Bank, the IT Department, Maharashtra Co, AO, Departmental Representative, Navdeep Co-operative, Bank Ltd., Tribunal, the Reserve Bank of India, AO, Departmental Representative, the Settlement Commission, the Settlement Commission, the Settlement Commission, Commission

GPE: us.2, pp, Sanstha, Rajarampuri, Shahupuri, Benami, Sanghvi, Sanghvi, Sanghvi, assessee, Asstt, Basdeo Agarwalla, Padampat Singhania, assessee, it.21, assessee, Sanghvi, Sanghvi, Sanghvi, applied.33, Smt, deleted.36

MONEY: 14.5 per cent, 33 &

PRODUCT: AO.10, ITD 412, Shri Naresh, 809, 344

WORK_OF_ART: Jajus and Sanghvis

NORP: pp.117, English, Chinese

EVENT: ITD 245