Babros Machinery Mfrs. (P) Ltd. Vs. Deputy Commissioner of Income Tax

Decided On : Nov-14-2002

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: Section 158BD, the IT Act, Section 133A, Chapter XIV-B., Section 132(4, Chapter XIV-B. Reliance, Section 256(1, Section 158BD, Section 256(1, Section 132(4, Chapter X3V-B, Section 158BB(2, Section 145, Section 145, Section 143(3, Section 145, Chapter XIV-B of the Act, Section 145, Section 145, the IT Act, Chapter, Chapter, Section 145, Section 132(4, Section 255(4, Section 255(4, the IT Act, Section 255(4, the IT Act, Section 255(4, the IT Act, Section 158BD, the IT Act, Section 158BB(2, Chapter, Section 145, Section 145, Section 143(3, Section 144, Section 145, Section 145, the IT Act, Section 158BH, Section 132(4, Section 158B(b, Section 158B(b, ITD 245, Section 145, ITD 19, Chapter XIV-B, the IT Act, Section 145, Section 145, Chapter XIV-B, Chapter XIV-B, the ST Act, Section 145, Section 139, Section 139, Section 139(1, the IT Act, The Indore Bench of the Tribunal, Section 139(1, Section 139(4, The Indore Bench, the IT Act, the IT Act, Chapter XIV-B, Section 145, Section 158BH, Section 145, Section 158BB(2, Section 145, Section 145, the Patna Bench, Section 145, Section 145, Section 158BH, the Indore Bench of, Chapter XIV-B., Section 145, Chapter XIV-B., Chapter XIV-B, Section 158BB(1, the IT Act, Section 143(3, Section 132, Chapter XIV-B, Samrat Beer Bar, Chapter VI-A, Section 88

CARDINAL: 1, 1995.2, 1, 2.1, 2.2, 9,61,669, 2,21,183, 9,61,669, 234, 22, 22, 266, 1999).3.2, 1,04,420, 9.02, 1,04,420, 4.54, 266, 68, 519.4, 3,19,043, 6, about 23, one, 144.However, 1,667, 9,61,669, 2,21,183, 9,61,669, 2,21,183, 9,61,669, 1,04,420, 9.08, two, 1,04,420, 1,04,420, 9,369, 5, 5.1, 2,21,185, 90, 271, 3, one, 9.77, 9.77, four, 2, 55,63,025, 13,36,982, 2, 3, four, one, 2,21,185, 2,21,185, 2,21,185, 2, 3, one, 2,21,185, two, 45, 2,21,183, 9,61,669, 9,61,669, 1., two, 45, 9,77,000, 2,21,183, 9,61,669, 1, two, 1, 2, 2,21,183, 1995.3, 3,19,043, 25,17,901, 3,85,040, 1,667, 4, 4, 3,19,043, about 23, one, 234, 245, 90, one, 9.77, 9.77, 55,63,025, 13,36,982, 67, 551, 63, 67, 1.09, 59, 610, 63, 58, 1.09, 10, 66, 334, 76, 65, 504, 70, 70, 728, 75, 69, 113, 75, 67, 139, 67, 797.11, two, 13, 64, 65, 3, 1, 19, Two, 1, 63, 67, 3,19,043, 1, 22, One, 69, two, 143(3, one, one, 9,61,669, 2,21,183

DATE: 27th, Feb., 1998, 1961, 1986-87, 1995-96, April, 1995 to, 8th Sept., 8th Sept., 1995, 8th Sept., 1995, 7(1, 19th Feb., 1997, 1995-96, 1st April, 1995 to, Sept., 1995, 30th Sept., 1997, 7(1, 27th, Feb., 1998, 1995-96, this year, up to 31st March, 1994, 1995-96, the financial year 1995-96, 1996-97, 1st April, 1994, 1995-96, 1995-96, i.e.8th Sept., 1995, 1998, 1998, 17th July, 1998, Nov., 1998, Sept., 1999, Nov., 1998, Sept., 1999, 1999, 2000, 1st April, 1994, 1995-96, 1996-97, 1995-96, 1995-96, 1995-96, 69B, 1995-96, 1996-97, 8th Sept., 1995, 1995-96, 1995-96, 1996-97, 1995-96, 1996-97.2, 1973, Sept., 1995, 1999, 1995-96, 1996-97, yr.1995-96, 1996-97, 1995-96, 1986-87, 1995-96, April, 1995 to, Sept., 1995, 1961.Q., 1986-87 to 1995-96, April, 1995 to, Sept., 1995, 1961, 1961, 1961, 8th Sept., 1995, 1986-87, 1995-96, April, 1995 to, 8th Sept., 1995, 1995-96, the year ending 31st March, 1995, 1995-96, 1995-96, 1995-96, 69B, 1998, 2000, 10,94,740.8, 1973, 8th Sept., 1995, 1995-96, 2000, 1999, 1998, 1997, 1997, 1997, 8th Sept., 1995, 1995-96, 30th Nov., 1995, 2000, 2001, 1999, 1999, 2001, 2000, 2000, 2000, 2000, 2000, years, 1998, 1998, 8th Sept., 1995, 1995-96, 30th Nov., 1995, the previous year, previous year, the previous year, the previous year, 1999, 1998, a particular assessment year, the year ending 31st March, 1995, 69B, the previous years, the previous year ending, years, years, 1996-97 and, 1997-98, 1961, the previous year, 1992-93, the financial year 1995-96, the financial year 1995-96, 8th Sept., 1995, the period 1st April, 1995 to, Sept., 1995

ORG: AO, S/Shri Ashwin B. Patel, M/s B &amp, Brothers Engineering Works, ADI, AO, M/s B &amp, Brothers Engineering Works, ADI, AO, S/Shri Ashwin B. Patel, CIT, Asstt, CIT, yrs.1986, Asstt, CIT, CIT, Asstt, SR-2, Ahemdabad, NIL, AO, M/s B &amp, Brothers Engineering Works, AO, Tribunal, AO, AO, M/s BPR Texprint, AO, M/s BPR Texprint, M/s BPR Texprint, M/s BPR Textprint, AO, AO, M/s B &amp, Brothers Engineering Works, S/Shri Ashwin B. Patel, AO, the Hon'ble Gujarat High Court, N.R. Paper &, Board Ltd., CIT, Tribunal, Asstt, CIT, Tribunal, Tribunal, Tribunal, Hon'ble High Court, AO, M/s B &amp, Brothers Engineering Works, AO, AO, AO, AO, AO, AO, the Gujarat High Court, N.R.Paper &amp, Board Ltd., Tribunal, Tribunal, Tribunal, Tribunal, Hon'ble High Court, ITA No, Reliance, Alloys Ltd., Asstt, CIT, TTJ, Departmental Representative, AO, M/s B &amp, Brothers Engineering Works, AO, AO, AO, AO, AO, AO, GP, GP, AO, Sections 68, 69, 69A, M/s B &amp, Brothers Engineering Works, M/s B &amp, Brothers Engineering Works, AO, AO, the Gujarat High Court, N.R. Paper &, Board Ltd., B &amp, Brothers Engineering Works, AO, M/s BPR Texprint, M/s BPR Texprint, M/s B &amp, Brothers Engineering Works, AO, AO, AO, AO, AO, AO, AO, AO, AO, the Hon'ble Supreme Court, CST, SC, AO, Shri H.A. Patel, B. &amp, Bros. Engg, CIT, AO, AO, B &amp, Brothers Engineering Works, Shri H.A. Patel, AO, AO, AO, B.Patel, GP, AO, B &amp, Bros. Engg, AO, Shri Ashwin B Patel and Shri H.A. Patel, B &amp, Bros.Engg, yr.1996, Tribunal, JM, AO, Shri H.A. Patel, Tribunal, AO, M/s B &amp, Brothers Engineering Works, AO, AO, GP, GP, GP, GP, GP, Departmental Representative, AO, M/s B &amp, Brothers Engineering Works, AO, GP, GP, AO, Sections 68, 69, 69A, M/s B &amp, Brothers Engineering Works, AO, the Hon'ble Gujarat High Court, N.R. Paper &, Board Ltd., Ors, CIT, CIT, the Hon'ble Supreme Court, CST, H.M, Abdulali, SC, M/s B &amp, Brothers Engineering Works, M/s B &amp, Brothers Engineering Works, Reliance, CIT, TTJ, Asstt, CIT, TTJ, ITD 151 (Ind, Reliance, Sunder Agencies, CIT, TTJ, CIT, TTJ, AO, GP, the Pune Bench, Shradha Construction, Asstt, CIT, TTJ, AO, HUF, CIT, TTJ, Asstt, CIT, TTJ, ITD 183, Asstt, CIT, TTJ, Pune)(TM, CIT, TTJ, CIT, TTJ, the Hon'ble Gujarat High Court, N.R. Paper &, Board Ltd's, Departmental Representative, N.R. Paper &, Board Ltd., AO, the Hon'ble Supreme Court, CST, Departmental Representative, the Pune Bench, the Parakh Foods Ltd., CIT, ITD 396, Bhag, Asstt, CIT, ITD H, Tribunal, the Hon'ble Supreme Court, the Hon'ble Supreme Court.16, Smt, CIT, TTJ, AO, GP, AO, AO, Tribunal, Sections 68, 69, 69A, the Hon'ble Gujarat High Court, N.R. Paper &, Board Ltd., AO, Sections 68, Shradha Construction, Tribunal, The Pune Bench, the Pune Bench, AO, AO, the Hon'ble Supreme Court, Department, JM, Parakh Food Ltd., the Pune Bench, Tribunal, Departmental Representative, JM, Tribunal, Benches of the Tribunal, Hon'ble High Courts, the Hon'ble Gujarat High Court, N.R. Paper &, Board Ltd.'s, AO, Section 158BB, Departmental, Parakh Food Ltd.'s, the Pune Bench, the Hon'ble Supreme Court, KM, Departmental Representative, the Hon'ble Supreme Court, Departmental Representative, Bhag Chand Jain, Tribunal, AO, Tribunal, AO, M/s, GP, AO, M/s

PERSON: Ahmedabad, Naresh B. Patel, Jurisdiction, Naresh B. Patel, Ahmedabad, Ahmedabad, Shri S.N. Divatia, Naresh B. Patel, Indl, Shri Ashwin, B. Patel, Shri Ashwin, B. Patel, Shambhulal C. Bachkaniwala, Shri R.K. Ball, H.M. Esufali H.M. Abdulali, B. Patel, Shri Ashwin B. Patel, Nos, Shri Ashwin B. Patel, Shri Ashwin B. Patel, Nos, Shri Ashwani Patel, Bench, Chakudia Mahadev, Ahemdabad, Shri Ashwin B. Patel, Ashwin B. Patel, Shri Ashwin, B. Patel, Shri Ashwin, B. Patel, Chapter XIV-B, Shambhulal C. Bachkaniwala, Ashwin B. Patel, Shri Ashwin B. Patel, Amar Nath Aggarwal, Sitadevi Daga, Mum, Mum, P.O. Patel, D.N. Kamani, Verma Roadways, Hotel Vrindavan v. Asstt, Ravi Kant Jain v. Asstt, Shambhulal C. Bachkaniwala's, H.M. Esufali H.M. Abdulali, Chand Jain, H.M. Esufali H.M. Abdulali, Lordships, Sitadevi Daga v. Asstt, Shri Ashwin B. Patel, Benches, D.N. Kamani, Sitadevi Daga, Bench, H.M. Esufali H.M. Abdulali, judgment.25, Shambhulal C. Bachkaniwala's, Esufali H.M. Abdulati, Shri Ashwin B. Patel

FAC: Departmental, Departmental

GPE: Ahmedabad, Shambhulal C. Bachkaniwala, RA, Shambhulal C. Bachkaniwala, RA, V.V.S., assessee, us

PRODUCT: Section 158BD, Section 158BH, 488, Section 158BB, Section 158BH, the Calcutta Bench, Section 158BA, the Calcutta Bench, Section 158BB, 151 (Ind, the Pune Bench, the Calcutta Bench, the Calcutta Bench

MONEY: 10 per cent, 23 per cent, 10 per cent, 50 per cent, 23 per cent, 10 per cent, 19.4 per cent, 10 per cent, 23 per cent, 50 per cent, 23 per cent, 10 per cent, 10 per cent, 23 per cent, between 10 per cent, 30 per cent, 10 per cent, 20 per cent, 10 per cent, 10 per cent, 23 per cent, 10 per cent, 10 per cent, around 19.4 per cent, 23 per cent, 23 per cent, 10 per cent, 10 per cent, 19.4 per cent, 10 per cent, 10 per cent, 10 per cent, 19.4 per cent, 23 per cent, 10 per cent, 23 per cent

ORDINAL: 25th, 25th, 8th, first, second, Third, Third, Third, Third, Third, Third, second, second

TIME: 11,15,147

LOC: Section 158BB

NORP: Hon'ble, Hon'ble, Hon'ble, Samrat

WORK_OF_ART: Block Period, Financial Year, X-2