Gupta Construction Co. Vs. Assistant Commissioner of Income

Decided On : May-20-2002

Court : Income Tax Appellate Tribunal ITAT Allahabad

LAW: Section 44AB, Section 133(6, Section 44AB, Section 44AB, Section 34, the Evidence Act, Section 145, Section 44AB, the IT Act, Section 44AB, the Indian Evidence Act, Section 143(3, the IT Act, the Evidence Act, the Evidence Act, Section 145, the IT Act

CARDINAL: 1, 1, 2., 3., 4., 2, 1, 18,56,140, 2., 2,26,565, 9.89, 3., 5,26,218, 168, 4, 1, 60,17,700, 2,61,565, 17, six, four, nine, 17, nine, 18,56,140, 2,61,565, 188, 2, two, 39, 95, 17, M.H.-2, 3,04,206, 10, 7, 24 to 57, 23, 39, nine, 34, 168, 80, 210, 118, 168, 210, 118, 237, 115, 1, 34, 113, 389, 188, 229, 229, 1,83,96,695, 17, nine, 2,61,565, 19,55,140, 2,61,565, 1.35, 100, 80M-50M., 18, 3, 31,000, 25,71,051, 3,04,206, 2,35,474.88, 18, four, 8.213 to 11.308, 14.540, 18.200, 1,114, 14226, 2, 30, 3,04,286, 3,04,206, 3., 3,04,206, 1, one, about 45 to 55, 1, 1.45, 4., 1, 1.45, 20,917, 295, 13, 3,04,206, 60,17,700, 3, 82, 1, 1.52, 50, 1.45, 1.56, 25MM, 25MM, 60,17,700, 5, 1,83,96,695, 64,38,464, 5,92,800, 18,56,140, about 5.5, 11,95,858, 15, 343/95, 16, 24 to 57, 17, 18, 1, 2, 115, 115, 168, 210, 118, 71, 72, 72, 72, 72, 531, 2,35,474.88

DATE: 1583, 1995, 10th July, 1995, yr.1992-93, the preceding year, 1944/1995, the same assessment year, 2,26,565, 1987, the year, the year, 1991, the immediately preceding year, many years, 1996-97, 1997-98, the year, Sept., 1991, the preceding years, 95, the earlier years, the subsequent years, this year, the earlier years, earlier year, 1987, 1994, 1987, 1994, 1999, 1978, the earlier years, 17th Oct., 1990, 1991, 1991-92, 1978, applicable.10, Nov., 2001, Feb., 2002, 1991, 1998, the year, 17th Sept., 1991, Jan., 1991, the assessment year, 17th Oct., 1990 to 16th Oct., 1991, this assessment year, the preceding assessment year, 26th Oct., 1990, 25th Oct., 1992, 22nd Feb., 1992, 21st Aug., 1992, this year, the last year, the last preceding year i.e., 1991-92, 1991-92, this year, 1,25,289.40p, Feb., 2002, the year is Rs, the year 14,226, the year, preceding year, 1971, 1872, 1961, the year, earlier years, 1989-90, 1990-91, 1991-92, the previous year, this year, the year, the immediately proceeding year, 5,26,218, 11,95,858 - 5,26,218, 24,28,238 - 6,69,640, the earlier year, 1,63,66,650, the above year, Aug., 1995, the year 1990-91, Sept., 1990, 23rd June, 1995, 1990-91, 3rd July, 1996, April, 1995, 1996-97, Feb., 2000, 1997-98, the preceding years, last year, the preceding assessment years, 1989-90, 1991-92, the subsequent years, 1989-90, 1993-94, 1994-95, 1997-98, years, 1996-97, 1997-98, these years, 1978, 1978, the earlier years, the preceding years, the preceding year, 1997-98, 1996-97, 1987, the year 1986, 1994, 1993, 2001, 2001, 2001, 2001, 2001, 1,25,289.42p

PERSON: Varanasi, Balla, Narendra Kumar, Bhagwati Singh, Nos, Shri A.K. Manchanda, Shri Rajeev Deva, Brij Bhushari Parduman Kumai, Mach, Addl, Shri Rajeev Deva, Shri Rajeev Deva, Lal Sita Ram, Banwarilal Banshidhar, Jodhpur Bench, Bench, Schedule Charged, Varanasi, 60,83,994.96, Addl, Munna Lal, depreciation)(under, Tej Veer Singh v. ITO, Niranjan Lal Shyam Sunder ITA No, Banwarilal Bansidhar, Banwarilal Bansidhar, Nos, Madan Lal Sita Ram, Krishna Gopal v. ITO, Niranjan Lal Shyam Sunder, Gauvav Builders, Tej Veer Singh, Tej Veer Singh, Jodhpur Bench, Jodhpur Bench, Amar Singh, Jd, Jodhpur Bench, Gopal Ram, Prem Ram, Jd, Jodhpur Bench, Rikhabdass Jain v. ITO, Jd, Jodhpur Bench

MONEY: 10 per cent, 10 per cent, 8 per cent, 8 per cent, 10 per cent, 8 per cent, 10 per cent, 5 per cent, 10 per cent, 10 per cent, 35 per cent, 17.19 per cent, 8.82 per cent, 5 per cent, 5 per cent, 5 per cent, 8.25 per cent, 8 per cent, 8 per cent, about 15 per cent, 10 per cent, 8 per cent, 10 per cent, 8 per cent, 8 per cent, 8 per cent, 10 per cent, 10 per cent, 7 per cent, 6 per cent, 8 per cent, 8 per cent, 8 per cent, 8.25 per cent, 8 per cent, 8.2 per cent, 8.25 per cent, 8 per cent, 8 per cent, 8 per cent, 12.5 per cent, 10 per cent, 8 per cent, 8.25 per cent, 6 per cent, 8 per cent, 8 per cent, 8 per cent, 8 per cent

GPE: assessee, N.T.P.C., Munnalal, Manik Chand, Lucknow, pp, Lucknow, pp, Varanasi, Lucknow, asst, assessee, pp, assessee, asst, Jodhpur, Jd, Jd

ORG: Departmental, ITA No, Hon'ble Allahabad High Court, CIT, CIT, AO, AO, AO, Government, AO, AO, AO, AO, AO, the Inspector of Income-tax on the, AO, M/s, M/s Shanker Construction Co., AO, AO, AO, Department, Department, the IT Department, AO, AO, AO, AO, AO, AO, AO, AO, AO, Annex, AO, AO, AO, AO, Hon'ble Supreme Court, CIT, British Paints, SC, CIT, AO, Tribunal, Departmental Representative Initially, CIT, CIT, U.P.P.W.D.Research Institute, the Tribunal, Allahabad, Hon'ble Allahabad High Court, CST, Government, AO, AO, AO, AO, 9 &amp, UP, PWD Research Institute, the Tribunal Allahabad Bench, CIT v.Gotan Lime Khanij Udhyog, the Tribunal, Allahabad Bench, the Tribunal, Allahabad Bench, Tribunal, Departmental Representative Shri A.K.Monchanda, Departmental Representative, Expert, Departmental Representative, Departmental Representative, AO, AO, Departmental Representative, Departmental Representative, Departmental Representative, Departmental Representative, Departmental Representative, Departmental Representative, Departmental Representative, Departmental Representative, Government, CIT, Bishambhai Payal &amp, Co., the Allahabad High Court, High Court, UCO Bank, CIT, SC, CIT, Jain Construction Co., Ors, CIT, SC, Departmental Representative, AO, AO, CIT, Jay Engineering Works Ltd., Bench, Bench, TDS Certificate, Bench, CIT, Departmental, AO, AO, SC, the Tribunal, Allahabad Bench, Departmental Representative, CIT, ITR, TDS, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, UP P.W.D. Research Institute, the Transportation Engineer Laboratory, Varanasi, UP P.W.D. Research Institute, p.23, TDS, NH 1, Km, TDS, Stone, Madhya Pradesh, NH-1 &amp, Sales Tax, PWD, TDS, Government, U.P.P.W.D. Research Institute, The Hon'ble Supreme Court, CIT, SC, CIT, Jay Engineering Works Ltd., ITO, Court, ITO, ITO, Research Institute, CM, CM, Government, AO, AO, the Supreme Court's, CIT, British Paints India Ltd., AO, Department, the Tribunal, Allahabad Bench, Lala Bandhu Lal &amp, Co., Asstt, CIT, ITA No, the Tribunal, Allahabad Bench, Structo Constructions, Asstt, CIT, ITA, Tribunal, the Tribunal, Allahabad Bench, ITA No, the Tribunal Allahabad Bench, AO, Tribunal, Tribunal, the Tribunal, Allahabad Bench, Gaurav Builder v. ITO, Tribunal, Varanasi, AO, Department, CIT, AO, CIT v. Gotan Lime Khanij Udyog, CST v. Pilot Shoe Factory, Government, AO, AO, Hon'ble Allahabad High Court, CIT, AO, AO, Department, Department, Tribunal, Department, yrs.1996-97 &, Department, Departmental Representative, the Tribunal, Allahabad Bench, the Tribunal, Allahabad, Department, Ajanta Buider, Tribunal, Departmental Representative, Government, CIT, SC, SC, the Hon'ble Supreme Court, CIT, British Paints India Ltd., Government, AO, AO, Department, Structo Constructions, Departmental Representative, the Allahabad High Court, CIT v.Bishambhar Dayal &amp, Co., the CBDT Circular, CBDT Circular, the Hon'ble Supreme Court, UCO Bank, CIT, the Allahabad High Court, Tribunal, AO, Rajasthan High Court, CIT, Jam Construction &amp, Co., ITO, TTJ, The Tribunal, ITO, TTJ, TTJ, ITO, Jagdamba Construction Co., TTJ, New Mitharawal Construction Co., Asstt, CIT, TTJ, AO

PERCENT: 10%, 7.48 M-3, 68,19,827 8.25%, 92,06,995 8.25%, 8.00%, 1,19,58,591 10%, 8.00%, 8%

FAC: Saraya Engineering Works, Saraya Engineering Works

ORDINAL: Secondly, First, first, third, 31st, 7th, third, 7th, first, 7th, second, 14th, first, second, first, second, first, second, first, second, third, third, third, third, third, third

PRODUCT: 524, 524, 524

NORP: British, Dalla, ITAT, ITAT

QUANTITY: 14226 cum, 14,426 cm, 19,475 cm

WORK_OF_ART: The Hon'ble Delhi High Court, The Hon'ble Allahabad High Court