Jamnadas T. Mehta Vs. Income Tax Officer

Decided On : Jan-11-2002

Court : Income Tax Appellate Tribunal ITAT Pune

LAW: Section 263, the IT Act, Section 143(1, Section 148, Section 143(1, Section 143(1, Section 148, Section 148, Section 271(1)(c, Section 271(1)(c, the IT Act, Section 148, Section 271(1)(c, Section 263, Section 263, Section 271(1)(c, Section 143(1, Section 131 of the Act, Section 263, Section 139(5, Section 148.5, Section 271(1)(c, Section 263, Section 271(1)(c, Section 271(1)(c, Section 271(1)(c, Section 263, Section 263, Section 148, Section 148, Section 271(1)(c, Section 263, Section 263, Section 263, Section 263(1, Section 263, Section 263, Section 263, Section 147, Section 143(1, Section 148, Section 271(1)(c, Section 148, Section 271(1)(c, Section 271(1)(c, Section 271(1)(c, Section 271(1)(c, Section 263, Section 271(1)(c, Section 263, Section 263, Section 271(1)(c, Section 263, Section 143(1, Section 148, Section 271{l)(c, Section 131, Section 271(1)(c, Section 142(1, Section 271(1)(c, the IT Act, Section 148, Section 271(1)(c, Section 263, Section 263, Section 148, Section 263, Section 263, ITR 1, the Explanation to Section 271(1)(c, the Explanation to Section 271(1)(c, Section 148, Section 139(5, Section 22, Section 34(1, Section 139(1, Section 139(4, Section 139(1, ITR 1 (SC, Section 133.28, Section 263, Section 263, the IT Act, Section 255(4, the IT Act, Section 263, the IT Act, Section 263, Section 271(1)(c).Subsequently, Section 148, Section 263, Section 271(1)(c, Section 143(1, Section 139(5, Section 263(1, Section 148, Section 263, Section 148, Section 148, Section 148, Section 271(1)(c, Section 263, Section 263, Section 263, Section 263, Section 263, the IT Act

CARDINAL: 1, five, 2, 8, three, 3, two, 23 to 32, 8, 27, 11, 10, 6, two, 4, 47, 163, one, 4, 165, four, 3, 188, 4, 190, 2, 2, 88, 67, 4, 171, 643, 157, 203, two, 116, two, 167, 156, 157, 13, three, 2, 2, 88, 102, 110, 17, 1., 13, 13, 2, 13, 14, 3., 16, 14, 4, 1., 2, 10,15,000, 3, 4, 4., 5, 6, 8, 9, 148, 10, 22, 120, 159ITR 624, 41, 191, 1, 2, 41, 544, 3, 2, 25, 17 and 19, 17, 220, 120, 1, 2, two, two, 140, one, 5, 4, 168, 243, two, 203, two, two, 13, 2

ORG: CIT, Nasik, Bank of Maharashtra, AO, ITO, AO, Reliance, the Hon'ble Supreme Court, AO, AO, Supreme Court, The CIT Nasik, AO, AO, ITO, AO, the ITO Investigation, ITO, AO, AO, CIT, AO, ITO, ITO, ITO, ITO, Shri K.A. Sathe, CIT, AO, Revenue, CIT, CIT, AO, CIT, AO, Revenue, CIT, CIT, ITO, CIT, AO, AO, CIT, CIT, CIT, the Bank of Maharashtra, AO, the ITO Investigation, Bank, Department, Department, HUF, Department, AO, Department, Department, the Cochin Bench, TTJ, Coch, ITO, G &amp, Co., ITO, ITO, Department, ITO, Imposed, CIT, Bengal Iron Galvanising Works, ITO, the Bombay High Court, J. Rasiklal &amp, Co., G.K. Mishra &amp, ITR 591, Rohitkumar &, Co. &, Ors, CTT &, ITR, AO, AO, CIT, AO, CIT under Section 263.8, Shri Naresh, Departmental Representative, CIT, AO, AO, AO, Department, the ITO (Investigation, AO, Departmental Representative, ITO, AO, Departmental Representative, the Supreme Court, Star, CIT, SC, AO, CIT, the Supreme Court, CIT &, SC, ITO, CIT, Departmental Representative, the civil Court, AO, Departmental Representative, AO, CIT, Departmental Representative, CIT, AO, Departmental Representative, AO, U.G.S. Chopra v. State of, Departmental Representative, AO, CIT, Departmental Representative, CIT, Departmental Representative, Department, ITO, CIT under Section 263, AO, the Bombay High Court, CIT, Gabriel India Ltd., ITR 108, CIT, AO, Gabriel India Ltd., suo motu revision, Venkatakrishna Rice Co., CIT, ITO, CIT, ITO, CIT, ITO, the IT Department, Bank of Maharashtra, AO, AO, AO, the Hon'ble Supreme Court, AO, AO, AO, CIT, CIT, AO, AO, Departmental Representative, Department, New International Dictionary, Oxford English Dictionary, 3rd Edition, CIT, ITO, CIT under Section 263, AO, the Bombay High Court, CIT, Gabriel India Ltd., CIT, AO, CIT, Gabriel India Ltd., ITO, CIT, CIT, CIT, ITO, CIT, CIT, ITO, CIT, Bench, AO, CIT, AO, AO, Department, ITO, CIT, AO, Gabriel India Ltd., Madras High Court, Venkata Krishna Rice Co., Punjab &, Haryana High Court, Krishanlal, ITO Investigation, Bank of Maharashtra, CIT, Departmental Representative, Departmental Representative, CIT, CIT, Department, CIT, AO, Department, Supreme Court, Khoday Eswara &, Sons, General Mills Ltd. &, AO, AO, AO, Supreme Court, AO, Revenue, CIT, AO, AO, AO, CIT, CIT, the Hon'ble Supreme Court, CIT, SC, the apex Court, Aden Salt Manufacturing &, Trading Co., CIT, SC, Calcutta Discount Co. Ltd., ITO &, SC, AO, the Hon'ble Supreme Court, Esthuri Aswathiah, JTO, SC, ITO, AO, The Hon'ble Supreme Court, SC, AO, Department, CBDT, AO, AO, CIT, AO, CIT, AO, AO, CIT, AO, AO, JM, Tribunal, TM, CIT, AO, CIT, AO, AO, AO, CIT, AO, ITO, JM, Tribunal, CIT, AO, Reliance, Punjab &, Haryana High Court, CIT, Jagadhri Electric Supply &amp, Industrial Co., Tribunal, CIT, CIT, Tribunal, CIT, CIT, Judicial, CIT, AO, the ITO (Investigation, ITO, Department, Department, Department, Departmental Representative, Departmental Representative, CIT, CIT, Department, Department, Tribunal, AO, AO, AO, General Mils Ltd., CIT, SC, The Hon'ble Supreme Court, Reliance, Malabar Industrial Co. Ltd., CIT, SC, The Hon'ble Supreme Court, AO, AO, CIT, AO, CIT, Gabriel India Ltd., ITR 108, suo motu revision under Section 263, CIT, AO, CIT, AO, AO, AO, AO, Supreme Court, AO, Registry, Bench, JM, TM, CIT, AO, TM

DATE: 1961, 1985-86, 1985-86, all the years, 20th Nov., 1990, 1985-86, 1985-86, 20th Nov., 1990, 23rd Jan., 1991, 1961, 1985-86, 9th May, 1991, 20th July, 1992, 20th Nov., 1990, 10th Aug., 1992, 20th Dec., 1990, about 40 to 45 years, 14, 1989-90, 3rd Aug., 1989, 8th Sept., 1990, 24th Sept., 1990, 3rd Nov., 1990, Sept., 1990, 1934, 1634, 1987, 1991, 1991, 8th May, 1991, 9th May, 1991, 8th May, 1991, 1973, 1968, 1988, 1986, 1993, 11, 1987, all the years, 20th Nov., 1990, yr.1985-86, 1973, 1976, 1977, years, 3rd Aug., 1989, Sept., 1990, 24th Sept., 1990, Nov., 1990, 20th Nov., 1990, 23rd Jan., 1991, March, 1991, all the years, 20th Dec., 1990, 8th May, 1991, all the years, 1961, 9th May, 1991, 1979, 1986, 1961, one year, all the years, one year, 1961, Feb., 1957, 20th Nov., 1990, all the years, 29th Nov., 1985, Jan., 1987, Dec., 1987, 15th March, 1989 and, 16th March, 1990, 1985-86, 1985-86, 1988-89, 1989-90, 1996, 1979, 1985-86, 1961, 1985-86, 1961, 9th May, 1991, 20th Nov., 1990, one year, 1983, 8th Sept., 1990, 8th Sept., 1990, Sept., 1990, 8th Sept., 1990, 1634, 1987, 2000, 1993, 8th Sept., 1990, 1985-86, 1961, Dec., 2001

PERSON: Chalisgaon, V.H. Patil, Chalisgaon, A. Shreenivasa Pai v. ITO, Palkhivala, F.J. Bahadur, Bom).At, Kumar, Tara Devi Agarwal, Rampyari Devi Saraogi v., Belal Nisa, Pat, GIT, Shri Patil, GIT, GIT, Chalisgaon, Elementary, Krishan Lal Shiv Chand Rai v., B. Muniappa Gounder v., Webster, Subramanya Chettiar, Maniappa Gounder, Rai v. CIT, Chalisgaon, Anwar Ali, Shadilal Sugar &, Anr, Anr, Kumar Jagdishchandra Sinha v., Patil, Shri Patil's, Shri Patil, Shri Patil, Shri Patil, Shadilal Sugar &, GIT, M.K. Chaturvedi

GPE: Jalgaon, Assessee, Assessee, Jalgaon, Jalgaon, Kanga, Palkhivala, Subramania, Jalgaon, Jalgaon, Assessee, Assessee, p.543, assessee, Kanga, Palkhivala

ORDINAL: 8th, second, second, second, first, 8th, 3rd, 26th, second, 26th, first, 8th, 7th

PRODUCT: 323, Bench, un'der Section 148

NORP: Indian, Hon'ble, latin, Indian

FAC: Brij Mohan, the Amnesty Scheme