Suresh N. Shah Vs. Assistant Commissioner of Income

Decided On : Oct-10-2001

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 271(1)(c, Section 271(1)(c, Section 132(4, Section 132(4, Section 271(1)(c, Section 271(1)(c, Section 132(4, Section 132(4, Section 132(4, Section 132 of the Act, Section 132(4, Section 271(1)(c, Section 271(1)(c, Section 271(1)(c, Section 271(1)(c, Section 132(4, Chapter VI, Section 271(1)(c, Section 132(4, Section 132(4, Section 132(4, ITR 1, Section 132(4, Section 143(3, Section 271(1)(c, Section 132(4, Section 271(1)(c, Section 132(4, Section 132(4, Section 271(1)(c, Section 132(4, Section 132(4, Section 132(4, Section 132(4, Section 132(4, ITR 943, Section 132(4, Section 132(5, Section 132(4, Section 132(5, Section 132(4, Section 132(4, Section 132(4, Section 139(1, Section 143(3, Section 271(1)(c, Section 132 of the Act, Section 271(1)(c)(iii, Section 271(1)(c, Section 132, Section 132, Section 139(1, Section 271(1)(c, Section 271(1)(c, Section 132(4, Section 139, Section 271(1)(c, Section 132(4, Section 132(4, Section 271(1)(c, the IT Act, Section 145 of the Act

CARDINAL: 1, One, 20,53,680, 30, 28.5, 21,30,376, 5,50,000, 30, 5,50,000, 5, 20,53,600, 30, 28.5, 168, 83, 18, 4,467, 18, 5, 36, 18, 18, 1,00,000, 2, 14,70,000, 5, 120, 18, 3,25,000, 18, 10, 1991.Therefore, 5, 56, 21, 59, 29, 20,53,600, 31,56,125, 28.5, 30, 30, 95, 140, 217, 5,50,000, 36, 18, 18, 36, 22.2, 1,00,000, 2, 14,70,000, 18, 5(a, 5(a, 5(a, 5, 1, 2, 4, 5, 1, 2, 5, 5, 2, 5, 1,00,000, 2, 14,70,000, 1, 5, 18, 11,027, 11,027, 11,027, 11,027, 11,027, 51,530, 7,500, 51,000, 1,000, 10,000, 50,000, 7,500

GPE: XX, Bombay, yr.1990, Expln, yr.1990, Expln, Explanations, Expln, case.10, Mumbai, Expln, assessee, Expln, Expln, Expln, Expln, Expln, Expln, Expln, S.S, assessee

DATE: Feb., 1993, yrs.1989-90, 1990-91, 1991-92, 24th Feb., 1989, 27th Sept., 1990, 30th Aug., 1991.Thereafter, 1989-90, 1990-91, 1991-92, 1990, earlier years, 1989-90 3, 31st Oct., 1989, 28th Feb., 1992, 24th Feb., 1989, 1989-90, 1990-91, 27th Sept., 1990, earlier years, 1989-90, yr.1989-90, the earlier assessment years, the year 1981, yr.1989-90, 13th March, 1989, 1981-82, several years, 31,56,175.She, 24th Feb., 1989, the earlier assessment years, 31st Oct., 1989, 24th Feb., 1989, 1989-90, 27th Sept., 1990, 1990-91, 1991-92, the earlier years, 20,23,680, 27th Sept., 1990, 1990-91, 1991-92, 1990, 1990-91, earlier years, 1988-89, 1990-91, 1987, 1972, 1990-91 6, 27th Sept., 1990, 1990-91, years, 1990-91, 29th Sept., 1990, 27th Sept., 1990, 29th Sept., 1990, the year, 1991-92, 1990-91, this year, 1979, 1991-92, this year, 30th Oct., 1991, 27th Sept., 1990, up to 31st March, 1991, 1990, 27th Sept., 1990, 1996, 1996, the earlier assessment years, yr.1989-90, 24th Feb., 1989, 27th Sept., 1990, 1990-91, 1990, 1990-91, 1991-92, 1974, 1983, 1996, earlier years', 1990-91, 1991-92, 27th Sept., 1990, 1990, 1991-92, 27th Sept., 1990, the previous year, 1991-92, 1991-92, 1991-92, 1990-91, 1984, Oct., 1984, any previous year, such year, any previous year, previous year, 1990-91, this year, 1991-92, 1991-92.14, 1971-72, the earlier years, 1989-90, 1990-91, 1991-92, 1990-91, 1991-92, 1963-64, 1961, 1990-91, 1991-92

ORG: Bombay Stock Exchange, CIT, Central, AO, AO, CIT, Central, AO, AO, CIT, Central, Department, AO, CIT, Central, AO, AO, 31,56,175, AO, AO, CIT, AO, AO, Department, AO, AO, AO, AO, Court, General Mitts Ltd., CIT, SC, Hindustan Steel Ltd., State of Oiissa, SC, AO, M/s Suresh N. Shah &amp, AO, Explns, AO, Department, Department, Department, Department, Department, Explanation, the Supreme Court, Brij Mohan v., CIT, SC, AO, AO, Department, Department, Departmental Representative, Court, Param Anand Builders, ITO, TTJ, Court, Department, Department, Bombay Stock Exchange, CIT, AO, Department, AO, Department, Department, Department, Department, Department, Department, Department, AO, D. Halappa &amp, Sons v. CIT, the High Court, Bombay High Court, CIT, Devandas Perumal &amp, Co., ITO, CIT v. Kiran &amp, Co., Department, Department, Department, AO, Bombay Stock Exchange, Department, Department, Department, M/s Reliance Industries, the Department, the Taxation Laws (Amendment) Act, Department, Departmental Representative, HUF, AO, AAC, Tribunal, AO, AO, AO, AO, AO, Smt, the Departmental Representative, ITO, IAC, IAC, Tribunal, The Madhya Pradesh High Court, Tribunal, AO, Department, CIT, Devandas Perumal &, the Bombay High Court, ITO, Smt, Param Anand Builders, the Departmental Representative

MONEY: 0.75 per cent, 50 per cent, 1.25 per cent, 0.75 per cent, 1.25 per cent, 0.75 per cent, 1.25 per cent, 0.75 per cent, 1.25 per cent, 0.75 per cent, 1 per cent, 2 per cent, 0.75 per cent, 1,25 per cent, 0.75 per cent, 1.25 per cent, 0.75 per cent, 1.25 per cent, 1.25 per cent, 1.25 per cent, 1 per cent, 1.25 per cent, 1 per cent, 1.25 per cent, only 0.75 per cent, 0.75 per cent, 1.25 per cent, 1.25 per cent, 0.75 per cent, 1.25 per cent, 1.25 per cent, 0.75 per cent, 0.75 per cent, 0.75 per cent, 0.75 per cent, 0.75 per cent, 1.25 per cent, 1.25 per cent, 0.75 per cent, 1.25 per cent

PERSON: Asst, Shadilal Sugar &, Asst yr., Asst, 20,88,211, recorded,--, Ratanchand Bholanath

PERCENT: 0.75 percent

LOC: Central Circle, Central Circle

ORDINAL: 30th, 1st, third