Commissioner of Income Tax Vs. Jyotsna Holding (P) Ltd.

Decided On : May-05-2005

Court : Delhi

LAW: Section 260A, the IT Act, Section 244(1A, the IT Act, Section 143(3, the IT Act, Section 244(1A, Section 220(2, Section 246(1)(c, Section 246(1)(a, Section 220(2, Section 246, Section 244(1A, Section 260A, Section 244A, Section 143(1, Section 245, Section 237, Section 239 to Section 240, Section 244, Section 244(1A, Section 154, Section 244(1A

PERSON: Swatanter Kumar, Anr

NORP: J.1

CARDINAL: six, 167, 2005.2, 237, 240, 241, 244, 245, 3, two, 1995]216ITR759(SC, 57,18,478.5, 1989]176ITR227(MP, 1991.8, less than 10, 2004]270ITR560(Delhi

ORG: Tribunal, Court, AO, ITO, the Supreme Court, Modi Industries Ltd., Ors, CIT, CIT dt, CIT, Usha Trust, CIT, Tribunal, Tribunal, Tribunal, Tribunal, AO, AO, the Supreme Court, Modi Industries', Tribunal, the Supreme Court, Modi Industries, Court, CIT, S.R. Fragrances Ltd.

DATE: 1961, 28th March, 1988, 25th July, 1991, 28th March, 1988, 1987-88, 31st July, 1987, 12th Sept., 1987, 28th March, 1988, that year, the year 1986-87.4, Sept., 1998 and, 1998, the year 1988-89, Oct., 1998, four months, six months, the period after 25th July, 1991, 27th July, 1991, 25th July, 1988-89, one month

GPE: Sections, New Delhi

ORDINAL: 7th, 26th, first