income Tax Officer Vs. Anil H. Rastogi

Decided On : Feb-14-2003

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 36(1)(vii, Section 36(1)(vii, Section 36, the Amending Act, the IT Act, the Amending Act, Section 36(1)(vii, the Amending Act, the Ahmedabad Bench, Section 28(i, Section 37 of the Act, Section 36(1)(vii, Section 28, Section 37, the Ahmedabad Bench, Section 36(1)(vii, Section 36(1)(vii, Section 36, Section 155, the Amending Act, The Amending Act, Section 36(1)(vii, Section 155, the Amending Act, Section 41(1, Section 143(1, Section 36, Section 36, Section 36, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, the Amendment Act, Section 36(1)(vii, Section 36(1)(vii, the Amendment Act, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, the Ahmedabad Bench, Section 36(1)(vii, Section 28, Section 37".34, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, the Amendment Act, Section 36(1)(vii, Section 36(1)(vii, the IT Amendment, Section 255(4, Section 36(1)(vii, Section 255(4, the IT Act, Section 36(1)(vii, Section 36(1)(vii, Section 255(4, Section 36 of the Act w.e.f, Section 36(1)(vii, the Finance Act, Section 36(1)(vii, the Ahmedabad Bench, Section 36(1)(vii, Section 36(1)(vii, the Finance Act, Section 36(1)(vii, Section 36 of the Act, the Amending Act, Section 36(1)(vii, Section 36(1)(vii, Section 36(1)(vii, Section 256(2, Section 36(1)(vii, Section 28 of the Act, Section 36(1)(vii, Section 36(1)(vii, Section 10(2)(xi, the IT Act, Section 36(1)(viii, Section 36(1)(vii

CARDINAL: 1, 1,83,500, 1,83,500, 1,83,500 to one, 1, 120, 805, 2047, 6, 6, 457, 158, 7, 6.1, 183, 36(1)(vii, 36(2, 6.6, 6.6, 36(1)(vii, 36(2, 1, 2, 1, 2, 8, 52, 173, 53, 56, 311, 5, allowed.10, 2, 6, 11, 551, 6.7, 2, 6, 2, 58, 136, 61, 100, 210, 841, 13, 1,83,500.The, 1,83,500, 7, 1,83,500, 5,50,500, 2.00, 333, one, two, 2,05,000, three, 8, 1/3rd, 56, 82, 5, 17, two, One, 3 and 4, 3, 1.83,500, 7, 3, 1,83,500, 1,83,500 to one, 4., 1,83,500, 19, 4, 1, 21, two, 5,50,500, 500, two, One, 131, 9, 2, 29, 2, 30, 4, 120, 6, 52, 173, 53, two, 311, 9, 5, 18, one, 1, 2, 3, 4, 1,83,500, two, 1, 2, 3, 3., about only one, 1, 2, 3, 2, 1,83,500, 1,83,500 to one, 4, 13, 120, 805, 6, 551, 183, 58, 136, 61, 100, 210, 841, 56, 82, 131, 612, 22, 56, 110, 139, 69, 410, 74, 1,83,500, 1, 805, 437, 158, 128, 6.6, 551, 6.6, 36(1)(vii, 36(2, 1, 2, 1, 2, 256, 4,36,367, 2, 7, one, 56, one, three, 2,60,385, 1, 2, 3, 2

ORG: Department, AO, Departmental Representative, AO, Departmental Representative, Department, the Bombay High Court, Jethabhai Hirji &, CIT, Court, Department, Department, Board, the Chambers of Commerce, AO, the Chambers of Commerce, the Privy Council, CIT, ITC, the Privy Council, State Bank of Travancore v. CIT, SC, the Direct Tax Laws (Amendment) Act, the Privy Council, Board, Board, Board, AO, AO, ITO, TTJ, Tribunal, the Tribunal, the Direct Tax Law (Amendment) Act, Tribunal, CIT, India Thermit Corporation Ltd., Tribunal, AO, Tribunal, the Direct Tax Laws (Amendment) Act, Clauses, AO, AO, AO, AO, the Board in Circular No, ITO, AO, AO, AO, Tribunal, Jayanti Commerce Ltd., Asstt, CIT, TTJ, ITD 183, U.P. Ltd., Castings and Forgings (P) Ltd., Asstt, CIT, the Benches of the Tribunal, the Supreme Court, CIT v. P.J.Chemicals Ltd., SC, the High Courts, the High Courts, the High Courts, Departmental, the Supreme Court, M/s Anmol Fabrics, AO, AO, AO, Corporation Bank, AO, AO, AO, Amarchand, CIT, the Supreme Court, Amarchand, CIT, SC, AO, AO, Act.18, AO, AO, M/s Anmol Fabrics, AO, Departmental Representative, AO, AO, AO, AO, AO, AO, AO, AO, AO, the Direct Tax Laws (Amendment) Act, the Direct Tax Laws (Amendment) Act, AO, AO, AO, AO, AO, Reliance, the Supreme Court, K.P. Varghese v. ITO, ITR, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, the Bombay High Court, Jethabhai Hirji &, CIT, Department, ITO, TTJ, ITD 326 (Ahd, the Direct Tax Laws (Amendment) Act, India Thermit Corporation Ltd., AO, Bench, AO, AO, AO, AO, AO, AO, AO, ITO, Tribunal, Shri M.A. Bakshi, JM, Shri Pradeep Parikh, AO, AO, JM, AO, AO, JM, AO, AO, JM, AO, AO, AO, Departmental Representative, Jethabhai Hirji &amp, CIT, CIT, ITC, CBDT, Tribunal Benches, CIT v. Paks Trade Centre, Jayanti Commerce Ltd., Asstt, CIT, TTJ, ITD 163, Pradeshiya Industrial &amp, Investment Corporation of U.P.Ltd, Castings &, Asstt, CIT, Mag, the Hon'ble Supreme Court, CIT, P.J. Chemicals Ltd., SC, Amarchand, CIT, the Hon'ble Supreme Court, SC, the Hon'ble Supreme Court, K.P. Varghese v., ITO, SC, Departmental Representative, AO, the Bombay High Court, Raja Bahadur Mukundlal, CIT, the Tribunal in Dy, CIT, India Thermit Corporation Ltd., the Tribunal in Dy, CIT, Gobind Glass Industries Ltd., the Tribunal in Newdeal Finance &amp, Investment Ltd., CIT, TTJ, Chennai, ITD 469, Newdeal Finance &, Investment Ltd., CIT 6, Department, Jethabhai Hirji &, CIT, Department, the Privy Counsel, CIT, the Privy Council, State Bank of Travancore v. CIT, SC, the Board, Board, AO, Tribunal, CIT, the Gujarat High Court, AO, Tribunal, the High Court, JM, Simply, JM, the Hon'ble Supreme Court, Amarchand, CIT, the Madras High Court, the Hon'ble Supreme Court, the Hon'ble Supreme Court, JM, Tribunal, Hon'ble Gujarat High Court, AO, AO, Shri J.P. Bengra

ORDINAL: 17th, first, first, Secondly, second, first, 3rd, second, second, Third, Third, first, 3rd, first, first, Third, Third, 8th, Third

DATE: Oct., 1994, 1991-92, the year, 31st March, 1991, 2 months, two or three months, two years, 1st April, 1989, the previous year, 1979, yr.1989-90, 1939, 1932, 1986, an year, an year, 1st April, 1989, 1987, 1932, Jan., 1990, 1990, 1987, the previous year, a particular year, the year, that year, the year, 1987, the year, 1995, 1995, 1989, 1st April, 1989, 1989-90, 1st April, 1989, the previous year, year, the particular year, the year, about the year of allowability, about the year, 1996, the year, the year, the year, 1987, an earlier previous year, a previous year, the 1st day of April, 1988, that year, the previous year, a previous year, the 1st day of April, 1988, earlier previous year, four previous years, the previous year, that year, such year, a particular previous year, an earlier year, the earlier year, that year, 1987, an earlier or later previous year, the year, the year, 1987, 1988-89, the year, no other year, the subsequent years, that year, the year, 1987, the earlier previous year, the year, 1997, 1997, 1998, 1994, a particular year, the year, 1991-92, 3rd Jan., 1991, 10th Jan., 1991, 31st March, 1991, 16th March, 1991, 3rd Jan., 1991, 3rd Jan., 1991, 1965, 1971, January, 1991, 31st March, 1991, three months, two or three months, two years, 3rd Jan., 1991, 10th Jan., 1991, 31st March, 1991, two years, the previous year, less than three months, more than two years, Jan., 1991, 10th Jan., 1991, The previous year, 31st March, 1991, the previous year, less than three months, two years, two to three months, end of previous year, more than two years, two or three months, two years, April, 1989, the previous year, two or three months, two years, 22, the previous year, 31st of March, 1991, 31st of March, 1991, less than three months, more than two years, the previous year, less than three months, 1987, 1st April, 1989, the previous year, the year, the year, the previous year, 1987, April, 1989, the previous year, January, 1991, three months, 1981, only two months, the previous year, two months, 1987, year, the year, the previous year, the previous year, some other previous year, 1987, the previous year, any previous year, the year, the year, 1st April, 1989, the previous year, the year, 1979, 1995, 1995, 1989, 1st April, 1989, 1989-90, 1st April, 1989, the previous year, year, the particular year, the year, about the year of allowability, the year, the year, the year, the year, that year, the year of allowability, the year of allowability, the year, the year, the year, the year, less than three months, more than two years old, the previous year, 1987, the year, the previous year, 1987, less than three months, the previous year, more than two years, less than three months, the previous year, more than two years, the year of allowability, 1961, less than three months, the previous year, more than two years, the month of January, 1991, 31st March, 1991, two months, a period of, three months, 1st April, 1989, the previous year, 1979, 1932, Jan., 1990, 1990, 1995, 1997, 1997, 1998, 1994, the year, two years, two months, three months, 1987, 1st April, 1989, the year, 1965, 1971, the year, 1952, previous year, the year, the year, 1996, 2000, 2000, 2000, Jan., 1991, 10th Jan., 1991, 31st March, 1991, 1991-92, 1987, 1st April, 1989, the previous year, the previous year, the previous year, 1986, an year, an year, Jan., 1990, the previous year, a particular year, the year, that year, the year, 1987, the year, the previous year, the previous year, 1st April, 1989, the previous year, 1st April, 1989, the accounting year, 1st April, 1989, 1965, several years, several years, 10th March, 1952, April, 1952, Samvat 2008 ending with 18th Oct., 1952, 1922, less than three months, the previous year, more than two years, Oct., 2002, the year

GPE: Ichalkaranji, CIT(A).15, Inchalkaranji, Hindi, Ichalkaranji, DD, DD, Ichalkaranji, Palkhivala, Bombay, Bombay, Bombay, Bombay, Bombay, Bombay, Mumbai

PERSON: Jethabhai Ramdas v., Sampath Iyenger, S.M. Chitnavis, Mag, Shankarlal, Shankarlal, Amboli Branch, Anil H Rastogi, Arun H Rastogi, Nos, Ichalkaranji, Shri Shankarlal, Jethabhai Ramdas v., Para 4, Shri Shankarlal, Jethabhai Ramdas v., S.M. Chitnavis, Forgings, Mag, Jethabhai Ramdas v., S.M. Chitnavis, Benches, Girish Bhagwat Prasad, Benches

WORK_OF_ART: 8th Edition, Eighth Edition of Kanga

PRODUCT: Para 6.7, Act.4, Bench

LOC: Act.12

FAC: Violation, the Delhi Bench, the Delhi Bench

NORP: Hon'ble

MONEY: 313, 16 per cent