income Tax Officer Vs. Shreyas Shipping Ltd.

Decided On : May-24-2002

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 143(3, Section 143(1)(a, Section 143(1)(a, Section 143(1)(a, Section 154, Section 154, Section 154, Section 154, Section 143(1)(a, Section 143(1)(a)/154(1)(b, Article 17 of memorandum, Section 143(1)(a, Section 154, Section 143(1)(a, Section 154, Section 154(1)(b, Section 154(1)(b, Section 143(1)(a, Section 154(1)(b).The, Section 143(3, Section 143(3, Section 143(1)(a, Section 154, Section 154(1)(b, Section 143(3, Section 143(3, Section 154(1)(b, Section 154(1)(b, Section 154, Section 154, Section 143(2, Section 143(2, Section 143(1)(a, Section 143(1)(a, Section 154(2, Section 143(3, Section 145(1, the IT Act, the IT Act, Section 263, Section 144B, Section 144B(4, Section 256(1, the IT Act, the IT Act, the IT Act, Section 4 of IT Act, Section 3, Section 4, Section 145(1, Section 145(1, Section 13 of 1922 Act, Section 145, Section 145, Section 13/145, ITR 36, the IT Act, Section 13 of 1922 Act, Section 145 of 1916 Act, Section 13, the Indian IT Act, Section 145, Section 13 of 1922 Act and Section 145 of 1961 Act, Section 145(1, the IT Act, Section 145(1

CARDINAL: 1, two, 4, 53,61.339, 82, 77, 196, 212, 222, 140, 222, 59, 6, three, 5,67,01,674, 214, 69, 13, 224, 18, 82, only two, 82, 116, more than one, 21, 132, 9, one, only two, two, 225, two, 802, 803, one, 124, 165, 156, only one, 145, 6, two, 23, 240, 53, 122, 14, 106, 363, 101, 525, 530, 1, 212, one, more than one, 2, 24ITR 506, hundreds, only one, 224

DATE: 1996, 1703, 1705, 1705, 26th Nov., 1996, 31st Oct., 1997, 20th Feb., 1998, 30th March, 1998, Oct., 1997, 1998, 31st Oct., 1997, 19,67,751.Aggrieved, 1971, 26th March, 1999, 31st Oct., 1997, 30th March, 1998, 26th March 1999, 22nd March, 1999, 1970, 1992, 55, 1995, 1996, 1996, 1996, 1703, the year, five years, 1995, 1997-98, 1998-99, the year, 1968, 1945, 1950, 1971, 2-1/2 years, 1971, 1979, the year, 1952, 1981, the particular year, 2-1/2 years, a number of years, 1997, the year, a period of years, a particular year, years, one year, a particular year, the year, one year, a particular year, a single year, 1980, 1987, 1961, the previous year, Previous year, annual, previous year, 1985, 1996-97, 1997-98, Section 145(2, 1938, 1932, 1953, 1964, 1977, 1975, 1995, 1996-97, annual, each year, 1934, a year, that year, one year, that year, the year, each year, 1953, the tax year, each previous year, another year, the year, an earlier year, a subsequent year, the year, 1986, 157ITR 72, the year, the year, one single year, the assessee year after year, the year, the year, five half years, the previous year, three assessment years, yrs.1996-97, 1997-98, 1998-99, 1997, 1705, 1703

ORG: Revenue, ITA No, AO, AO, AO, AO, AO, the Supreme Court, T.S. Balram, ITO, Ors, ITR 502, SC, AO, us.2, Departmental Representative, AO, Departmental Representative, AO, AO, AO, AO, AO, Hon'ble Supreme Court, Investment Ltd., CIT, ITR 533 (SC, Hon'ble Bombay High Court, Ors, ITR, Hon'ble Gujarat High Court, Modern Fibotax India Ltd., CIT, Gujarat Poly-Avx Electronics Ltd., CIT, Lakhanpal National Ltd., Ors, CIT, Tribunal, Nabar Spinning Mills Ltd., Asstt, CIT, ITD 51, Revenue, ITA No, AO, Hon'ble Bombay High Court, CIT v. Chowgule &amp, Co., P) Ltd., ITR, AO, AO, SC, CIT, AO, Bangalore Woollen,, Cotton &, Silk Mills Co. Ltd., CIT, Hon'ble Supreme Court, Kedarnath Jute Manufacturing Co. Ltd., CIT, SC, AO, Reliance, Hon'ble Bombay High Court, Chowgule &amp, Co., P) Ltd., the Supreme Court, SC, Sutlej Cotton Mills Ltd., CIT, SC, AO, us.8, Departmental Representative, AO, Hindustan Commercial Bank Ltd., CIT, Gujarat Mineral Dev. Corporation, AO, Hon'ble Bombay High Court, Chowgule &amp, Co., P) Ltd., AO, Hon'ble Supreme Court, Kedamath Jute Manufacturing Co., Hon'ble Bombay High Court, Chowgule &amp, Co., P) Ltd., AO, AO, CIT, AO, AO, IAC, IAC, CIT, CIT, ITO, Tribunal, Tribunal, IAC, Tribunal, CIT, Tribunal, CIT, AO, CIT the Tribunal, Hon'ble Bombay High Court, CIT, Hon'ble Bombay High Court, Chowgule &amp, Co., P) Ltd., Bombay High Court, Hon'ble High Court, Hon'ble Bombay High Court, Hindustan Commercial Bank Ltd., CIT, Gujarat Mineral Corporation Ltd., Madras Industrial Investment Corporation Ltd., CIT, SC, Hon'ble Supreme Court, the apex Court, CIT, Madras Industrial Investment Corporation Ltd., Hon'ble Madhya Pradesh High Court, Financial Corporation Ltd., CIT, Sunil Siddharthbhai v., CIT, SC, AO, AO, AO, AO, Court, CIT, Sarangpur Cotton Manufacturing Co.Ltd., the Judicial Committee of the Privy Council, ITO, the Hon'ble Judicial Committee, Allahadad High Court, CIT, Madras High Court, Bangalore Woollen &amp, Silk Mills Co. Ltd., Keshav Mills Ltd., CIT, SC, the Hon'ble Supreme Court, CIT, A. Krishnaswami Mudaliar, SC, the Supreme Court, ITO, ITO, Sections 10 and 12, ITO, ITO, CIT, Tata Iron &amp, Steel Co. Ltd., CIT, CIT, Vimla D. Sonwane, Ors, ITR 489, Department, Hon'ble High Courts, the Hon'ble Supreme Court, CIT, Rang, Hon'ble Rangoon High Court, Hon'ble Supreme Court, Kikabhai Premchand v., CIT, SC, Hon'ble Supreme Court, CIT, Associated Electrical Industries India, P) Ltd., SC, Institute of Chartered Accountants, Hon'ble Supreme Court, Madras Industrial Investment Corporation Ltd, AO, the Hon'ble Supreme Court, Ballimal Naval Kishore, CIT, SC, Hon'ble Supreme Court, Revenue, ITA No, Revenue, ITA No

GPE: Mumbai, repairs.10, asst, Singaribai, England, Md. Umer v., India, India

ORDINAL: 31st, Secondly, 99,52,448, Secondly

PERSON: Khatau Junkar, K.S. Pathania, Anr, Anr, v. Dy, C.S. Angre, CWT, Singari Bai, Bangalore, Pat, P.L.S.M. Concern, asst

PRODUCT: 151, 802, 765

WORK_OF_ART: Maratha Transhipper, Their Lordships

NORP: Hon'ble, Indian, English