Puran Mal and Sons (a Partnership Business) and Shri Gopal Das Son of Shri Laxmi NaraIn Vs. Union of India (Uoi) Through the Secretary, Government of India, Department of Revenue and Expenditure, Ministry of Finance and ors.

Decided On : Oct-24-2007

Court : Delhi

LAW: Section 132(5, the Income Tax Act, Section 132B of the Act, Section 132B(4, Article 226 of the Constitution, Article 226 of the Constitution, Article 226 of the Constitution, Section 132 of the Act, Section 132B(4, Section 132, Section 132A, Section 132, Section 132A, Section 153A, Chapter XIV-B.14, Section 132 of the Act, Section 132B(4)(a, Section 132 of the Act, Section 132B(4, Section 132 of the Act, Section 132 of the Act, Section 132, Article 226 of the Constitution and, the Income Tax Act, Section 132 of the Act

PERSON: Madan B. Lokur, Shri Puran Mal, Counsel, Puran Mal, Puran Mal, Counsel, Puran Mal, Vadodra, Puran Mal

NORP: J.1

CARDINAL: 1, 2, one, 114, 2,067/-, 1979.5, 16.3, 7.43, 2,067/-, 1, 1, 1, one hundred and twenty days, 2005]278ITR36(Bom, 3, 333, 2006]280ITR643(SC, 56

DATE: 15th/16th October, 1971, 20th January, 1978, 31st May, 1961, 10th September, 1974, 25th August, 1984, 8th October, 1990, 28th February, 1992, 31st May, 1979, 8th October, 1990, almost 11 years, 2001 X AD, 1961

ORG: the Income Tax Authorities, Inspection (Investigation, Hathras, the Laxmi Commercial Bank, Punjab National Bank, Respondents, Petitioners, us.4, the Commissioner of Income Tax, the Income Tax Department, the Income Tax Department, Petitioners, the Income Tax Department, Petitioners, Respondents, Petitioners, Petitioners, the Income Tax Authorities, Petitioners, the Income Tax Authorities, Petitioners, Petitioners, Respondents, Respondents, Learned Counsel, Respondents, Petitioners, Learned Counsel, Petitioners, Dimondstar Exports Ltd., Ors, Income Tax and Ors, Respondents, the Bombay High Court, The High Court, authorisation.18, Collector of Central Excise, Dhiren Chemical Industries, SC, Counsel, Sandvik Asia Ltd., Pune and Ors, Income Tax, Respondents, Counsel

GPE: Delhi, Bombay, Delhi, Delhi, Delhi, Delhi, Delhi, Bombay, Bombay, Bombay, Explanationn, Explanationn, Bombay, Delhi, Delhi, Delhi, Bombay, Delhi, Bombay, Clause, Clause

ORDINAL: first, first, Secondly, Thirdly, first

MONEY: six per cent

PERCENT: 8%