Harbanslal Aurora Vs. Joint Cit

Decided On : Jan-31-2002

Court : Income Tax Appellate Tribunal ITAT Pune

LAW: section 143(1)(a, section 48, the Income Tax Act, section 48, section 48, section 139(9, section 48, section 32A(4, section 48, section 143(1)(a, section 143(1)(a, section 48, the Income Tax Act, section 143(1)(a, section 143(1)(a, section 143(1)(a, section 80-L, section 143(1)(a, section 143(1)(a, the Income Tax Act, section 255(4, the Income Tax Act, the Income Tax Act, section 143(1, section 48, the Income Tax Act, section 143(1, section 154, article 14 of the Constitution., section 143(1)(a, section 48.Originally, section 143(1)(a, section 143(1)(a, the Income Tax Act

ORG: the Commissioner (Appeals, M/s. Bhojwani Hotels Pvt. Ltd., M/s.Bhojwani Hotels Pvt. Ltd., the Commissioner (Appeals, Amir Hotels Pvt. Ltd., Amir Hotels Pvt, the Commissioner (Appeals, Tribunal, the Commissioner (Appeals, the Company Law Board, Departmental Representative, the Wealth Tax Rules, the Bombay High Court, Khatau Junkar Ltd., ITR, the Bombay High Court, the Bombay High Court, Bank of America N.T. &, CIT, ITR 739, Delhi High Court, S.R.E Charitable Trust v. Union of India, Calcutta High Court, Modern Fibotex India Ltd., CIT, CIT, V. Ramaswamy Mudaliar, ITR, the Company Law Board, the Commissioner (Appeals, Annexure, the Bombay High Court, Khatau Junkar Ltd., Departmental Representative, Annexure, the Bombay High Court, Khatau Junkar Ltd., TDS, Share Purchase, M/s. Bhojwani Hotels Pvt. Ltd., Hotel Amir Pvt.Ltd.'s, the Commissioner (Appeals, Amir Hotels Pvt. Ltd., Amir Hotels Pvt. Ltd, Amir Hotels Pvt. Ltd., the Commissioner (Appeals, the Hon'ble Supreme Court, CIT, SC, Amir Hotels Pvt.Ltd., Amir Hotels Pvt. Ltd., the Commissioner (Appeals, V. Ramaswamy Mudaliar, the Wealth Tax Rules, the Bombay High Court, Khatau Junkar Ltd., the Bombay High Court, the Bombay High Court, the Commissioner (Appeals, the Commissioner (Appeals, Tribunal, M/s. Hotel Amir Pvt.Ltd., M/s. Hotel Amir Pvt, M/s. Hotel Amir, M/s. Hotel Amir Pvt. Ltd., M/s. Bhojwani Hotels Pvt. Ltd., Hotel Amir Pvt.Ltd.'s, The Commissioner (Appeals, Tribunal, Tribunal, the Company Petition, M/s. Bhojwani Hotels Pvt. Ltd., The Company Law Board, the Company Law Board, the Hon'ble Supreme Court, the Bombay High Court, Khatau Junkar Ltd., Khatau Junkar Ltd., Singareni Collieries Co. Ltd., CIT, TTJ, Tribunal, the Hon'ble Tribunal, the Bombay High Court, Khatau Junkar Ltd., Asstt, CIT, ITD 314 (Bom, the Delhi Tribunal, CIT, the Pune Tribunal, Bajaj Auto Finance Ltd., CIT, Ramaswamy Mudaliar, Hotel Amir Pvt. Ltd., Tribunal, Judicial, the Income Tax Appellate Tribunal, M/s. Bhojwani Hotels Pvt. Ltd., M/s. Bhojwani Hotels Pvt. Ltd., Khatau Junkar Ltd., the Hon'ble High Court, The Hon'ble Jurisdictional High Court, Khatau Junkar Ltd., The Central Board of Direct Taxes, ITR-St. 75, the Raja J. Chelliah, Tax Reforms Committee, Judicial, Bank of America N.T. &, Hon'ble High Court, CWT, M/s. Bhojwani Hotels Pvt. Ltd., Judicial, Registry, Bench, Judicial, M/s. Bhojwani Hotels P. Ltd., Judicial, Judicial

DATE: year 1997-98, 1992, 55, 69 and 73, 1993, 1992, 1995, 1992, the year, 1964, 6-5-1996, the year, The year, 3069, 6-5-1996, 1995, 1994, 54, 1996, 1995, 1961, 1961, 1996, 1961

CARDINAL: 1,12,56,915, 3069, 22,98,334, 2.41, 1, 26, 6-5-1996, 2.41, 1, 2.41, 2, 2, 2.41, 2.41, 12,000, 2.41, 2.41, 1D, 2.41, 196, 200, 193, 212, 196, 3069, 12,000, 3, 2.41, 31-3-1999, 1., three, 2.41, 31-3-1999, 7, two, two, 1,12,56,915, 3069, 26, 6-5-1996, 2,41,00,000, 2,41,00,000, 17-4-1981, 1, 2, 3, 12000, 12000, 15,56,07,200, 53, 1D, 11, 2, 2.41, 143(3, 3, 75, 1, 1, 2.41, two, two, 2.41, 2.41, 3069, 14,981, 7, 6-5-1996, 2.41, 2.41, 2.41, 9, 9, 2.41, 2.41, 6-5-1996, 31 to 38, 26, 10-6-1996, 2.41, 2.41, 2.41, 71, 31-3-1999, 2.41, 52, 311, 50, 2.41, 2.41, 58, 53, 2.41, 3069, 12000, 2.41, 2.41, 2.41, 2.41, 59, 2, 24-8-1994, 209, 2.41, 218, 298, two, 2.41, 2.41, 7

FAC: Hotel Amir Pvt. Ltd., Hotel Amir Pvt. Ltd., Hotel Amir Pvt. Ltd., Hotel Amir, Hotel Amir Pvt. Ltd., Hotel Amir Pvt.Ltd., Hotel Amir Pvt. Ltd., Koregaon Park, Hotel Amir Pvt. Ltd., Hotel Amir Pvt. Ltd.', Hotel Amir Pvt. Ltd., Hotel Amir Pvt, Hotel Amir Pvt. Ltd., Hotel Amir Pvt. Ltd., Hotel Amir Pvt. Ltd., Hotel Amir Pvt. Ltd.

PERSON: Bhojwani, Sunil Pathak, Pathak, K.S. Pathania, Amir Hotels, Kanpur Coal Syndicate, Amir Hotel, Kale, Pathak, Hyd-Trib, Pushpa B. Sheth v., Ram Charan v.Asstt, Shri Pathak, Pathak, Pathak, Pathak, Ex Abundanti Cautela, Granites, M.K. Chaturvedi

ORDINAL: Firstly, third, first, first, second, Third, first, Third, Third

GPE: S.A., assessee, assessee, S.A.

PRODUCT: 939, Circular, Accountant

MONEY: eight per cent

EVENT: the Bombay Bench '

TIME: 53 and