Prakash Bhalaji Bafna Vs. Assistant Commissioner of Income

Decided On : Mar-05-2003

Court : Income Tax Appellate Tribunal ITAT Pune

LAW: Section 158BC, the IT Act, Chapter XIV-B of the Act, Section 158BC, Chapter XIV-B, Chapter, Chapter XIV-B of the Act, Chapter XIV-B, Section 158, Section 158BD, Chapter XIV-B, Section 132 of the Act, Section 158BD, Section 158BC.10, Chapter XIV-B, Section 158BE, Section 40, Section 40, Section 132 dt, Section 271(1)(c, Section 143(2, Section 251, Section 158BC, Section 154, Section 154, Section 154(7, Section 119(2)(b, Section 154, Section 154, Section 154, Section 119, Section 154, Section 154, Section 154, Section 154(7, Chapter XIV-B.28, Chapter XIV-B, Section 158BC, Section 158BC, Section 142, Section 145, Section 145, Section 145, Chapter XIV-B.

CARDINAL: 1, 1., 2, 1, 27,50,000, 82,500, 27,50,000, 1,60,000, 4, 4, 2,52,750, 18,73,925, 4, 9, 70,18,175, 3., 8, 4., 4, 9, 18,73,925, 4,00,000, 7 to 9, 202, 216, 40,44,250, 217, 221, 33, 2.5, 8 and 9, 18,73,925, 7, 40,44,250, 69, 924, 74, 68, 1, 73, 69, 516, 70, 83, 508, 3, 4845, 7 to 9, 59, 73, 103, 9, 8,00,000Out, 18,00,000Unexplained, 32, 123, 18,73,925, 96, 1 to 5, 2 to 32, 2, 45, 2, 63 to 65, 27/50, 27,50,000, 2,75,000, 27,50,000, one, 9, 27/50, 27,50,000, 27/50, 27/50, 2,75,000, 27,50,000, 82,500, 2, 27,50,000, 27,50,000, 27,50,000.8, 1,60,000, 3, 4, 4, 4,00,000, 4,00,000, 67, 67, 64, 786, 56, 71, 12, 3, 2,52,750, 6, 2,77,400, 5,27,200, 2,52,759, 247, 448, 66, 64, 786, 66, 420, 71, 200, 9.1, 9, 1995.The, 63 to 65, 47 to 58, 10-12, 1.5, 10-12, 17, 2, 3, 9, 9.1, 2, 3, 4, 2, 3, 4, 8, 1, 15, 197, 9.1, 8, four, 5, 8, 8, 9, 9, 1, 5, 8.1, 8, 4,00,000, 4, nine, ten, 95, 38, 223, 2, 459, 1., more than one, more than one, one, 2, more than one, 1 to 5, 27/50, 27,50,000, 2,75,000, 27.50, 2, 45, 27.50, one, 27.50, 27,50,000, 27/50, 789, 144, 145

DATE: 1961, period 1st, April, 1985 to 10th Oct., 1995, 15th April, 1994, 8, 23rd Sept., 1995, 10th Sept., 1996, 25th Sept., 1997, 30th Sept., 1997, Sept., 1997, 29th Sept., 1997, 30th Sept., 1997, 32, 30th Sept., 1997, 2000, 2000, 2000, 2000, 2000, 1999, 1972, 16th June, 1996, just a few days later, Oct., 1995, 8, Para 21, March, 2000, 95 of 1996, 23rd Sept., 1995, 25th Feb., 2003, 23rd Sept., 1995, Sept., 1995, 15th April, 1994', 15th April, 1994, 1994-95, 1995-96, 18th Sept., 1996, 23rd Sept., 1995, 2000, 247, 1968, 1999, 1996, 1999, 4907, 30th June, 1997, Jan., 2001, 2001, 2000, 1999, 2000, 1999, 31st March, 1998, 18th Sept., 1997, 23rd Sept., 1995, two years, one year, 1st Jan., 1997, the assessee on, 23rd Sept., 23rd Sept., 1995, 24th Sept., 1995, Oct., 1996, April, 1995, October, 1993, July/August 1993, 24th Sept., 1995, 24th Sept., 1995, Pune 23rd Sept., 1995, 23rd Sept., 1995, 22nd Aug., 1995 and, 23rd Aug., 1995, 22nd Aug., 1995 and, 23rd Aug., 1995, 15th Sept., 1995, 18th Sept., 1997, 4, Sept., 1997, 18th Sept., 1997, Sept., 1995, 23rd Sept., 1995, 23rd Sept., 1995, the same on 15th Oct., 1996, 19th Dec., 1996, 23rd Sept., 1995, 18th Sept., 1997, 19th Sept., 1997, 18th Sept., 1997, 18th Sept., 1997, 23rd Sept., 1995, 18th Sept., 1997, 18th Sept., 1997, Sept., 1995, 29th Sept., 1997, only a day, Sept., 1995, Sept., 1995, Sept., 1995, 18th Sept., 1997, two years, Sept., 1995, 18th Sept, 1997, 29th Aug., 1996, 29th Aug., 1996, P.B. 9, 23rd Sept., 1995, 29th Sept., 1997, one day, 18th Sept., 1997, March, 2000, 1991, 1997, Sept., 1995, 24th Sept., 1995, 18th July, 1995, 1172, 20th Dec., 1971, 23rd Sept, 1995, Sept., 1995, 8th March, 2002, 10th June, 2002, Aug., 1995, two years

PRODUCT: the 'Act', Section 158BD, ITD 425, Chartered Accountant, person.25

ORG: AO, AO, AO, AO, Rajendra D. Mehta, AO, AO, AO, AO, AO, AO, Shri N.C. Khandelwal, Enforcement Directorate, AO, CIT, AO, AO, CIT, AO, CIT, CIT, CIT, AO, AO, AO, Department, Kasat Paper &, Pulp Ltd., Asstt, CIT, TTJ, ITD 455, Asstt, CIT, Anima Investment Ltd., TTJ, CIT, TTJ, Chd, ITD 62, ITO, the Commentary on Income-tax Law, 5th Edn, M/s Ratnadeep Jewellers, AO, AO, the Enforcement Directorate, AO, inter alia, Shri R.D. Mehta, Shri R.D. Mehta, AO, Shri R.D. Mehta, Tribunal, Tribunal, Chart, AO, the Enforcement Directorate, the Enforcement Officer, Enforcement Directorate, inter alia, AO, S. No., AO, R.D. Mehta, R.D. Mehta, AO, AO, the Enforcement Directorate, Pullangode Rubber &, Produce Co. Ltd, Asstt, CIT, TTJ, Radhakrishna Reddiar v., CED, CIT, TTJ, ITO, TTJ, CIT, Chaturvedi &, 5th Edn, The FERA Appellate Board, Enforcement Ministry of Finance, The Departmental Valuation Officer, DVO, AO, DVO, Reliance, CIT, Asstt, CIT, TTJ, TTJ, Indore Construction (P) Ltd., Asstt, CIT, TTJ, ITD 128 (Ind, Departmental Representative, AO, the Enforcement Directorate, AO, AO, the Enforcement Directorate, Departmental Representative, the Supreme Court, CIT, Bombay High Court, CIT, AO, AO, AO, Departmental Representative, Departmental Representative, CIT, Departmental Representative, M/s Ratandeep, Shri Raju D. Mehta, the Enforcement Directorate, the Enforcement Directorate, Asstt, inter alia, Raju Devraj Mehta, Vijaykumar Devraj Mehta &amp, Co., the Enforcement Directorate, P.B. Panwani, Raju Mehta, Pune, Raju Mehta, ITO, Enforcement Directorate, Enforcement Directorate, Enforcement Directorate, Enforcement Directorate, AO, AO, AO, the Enforcement Directorate, AO, AO, CIT, CIT, the Enforcement Directorate, AO, CIT, the Enforcement Directorate, AO, Tribunal, AO, Chart, Asst, CIT, the IT Department, the IT Department, AO, the Hon'ble Supreme Court, Hon'ble Supreme Court, AO, the Enforcement Directorate, AO, R.D. Mehta, AO, The Hon'ble Supreme Court, The Hon'ble Supreme Court, AAC, CIT, AO, AO, Tribunal, AO, AO, AO, the Enforcement Directorate, AO, CIT, the Enforcement Directorate, AO, the Hon'ble Supreme Court, inter alia, Shri R.D. Mehta, Tribunal, R.D. Mehta, ITA No, Tribunal, Tribunal, Tribunal, CIT v., Multiplan India Ltd., ITD 320, the Madhya Pradesh High Court, Tribunal, the Enforcement Directorate, AO, AO, R.D. Mehta, Board, Direct Taxes Circular Vol, Board, the Board, the IT Department, ITO, the Central Board of Direct Taxes, ITO, Departmental Valuation Officer, AO, DVO, AO, AO, AO, inter alia, AO, AO, the assessee and commission income, AO, Tribunal, Pune, ITA No, ITA No., Tribunal, AO, AO, AO, AO, the Enforcement Directorate, AO, AO, Enforcement Directorate, AO, AO, AO, AO, AO

MONEY: 3 per cent, 3 per cent, 100 per cent, 10 per cent

PERSON: Rajendra D. Mehta, Shri S.U. Pathak, Shri Pathak, Neena Syal v. Asstt, Addl, Anr, Ker).He, Pithisaria Vol, S.U. Pathak, Devraj Mehta, Devraj Mehta, Devraj Mehta, Shri Jeetu Lalwani, Shri Mehta, Jeetu Lalwani, Prakash B. Mehta, Jeetu Lalwani, Jeetu Lalwani, Prakash Bafna, Pathak, R.D. Mehta, 9,00,000 Rs, Rajendra, Rajendra D. Mehta, Shri Pathak, Prakash Bafna, Bafna, Bafna, Rajubhai Mehta, Rajubhai 4, Shri Rajubhai, Bench, Monga Metals, Kumar Jain v. Dy, Ghanshyambhai R. Thakkar, Chander Mohan Mehta, Asstt, Pithisaria Vol, Vinod Danchand Ghodawat, Vrishali Hotels, Jai Prakash Singh, Bharatkumar Modi, Shri Bafna, Raju Mehta, Raju Mehta, Raju Mehta, Hukmichand, Raju Mehta's, Raju Mehta, Raju Mehta, Raju Mehta, Shri Prakash Bafna, Raju Mehta, Raju Mehta, Shri J.G. Lalwani, Raju Mehta, Raju Mehta, Dilip Lunavat, Dilip Lunavat, Raju Mehta, Kunkulal, Dilip Lunawat, Gift, Raju Mehta, Raju Mehta, Bafna, Nos, Bafna, Chit, Bafna, Shri Bafna, Bench, R.D. Mehta, Bafna, R.D.Mehta, Bafna, Bafna, Bafna, Bafna, Bafna, R.D. Mehta, D. Mehta, Rajendra D. Mehta, Rajendra D. Mehta, Rajendra D. Mehta, R.D. Mehta, Mehta, R.D., Bafna, R.D. Mehta, Jai Prakash Singh, Bafna, Bafna, Bharatkumar Modi, R.D. Mehta, R.D.Mehta, R.D. Mehta, Tukojirao Holkar v. CWT, R.D. Mehta, R.D.Mehta, R.D. Mehta, R.D. Mehta, Bafna, Bafna, Bafna, Mehta, R.D. Mehta, suo motu, Bafna, R.D. Mehta, R.D.Mehta, R.D. Mehta, R.D. Mehta, Bafna, R.D. Mehta, Prakash Bafna, R.D. Mehta, Bafna, Mehta, Bafna, R.D. Mehta, R.D. Mehta, Bafna

ORDINAL: 30th, first, 26th, second, 16th, 30th, 5th, 11th, 6th, first

GPE: Chaturvedi, Mahipal, Kerala, Bombay, Bombay, Hindi, Mumbai, Mumbai, Mumbai, Mumbai, assessee, C.A., assessee, assessee, Jaipal, Taxman

WORK_OF_ART: Shri Rajendra Devraj Mehta

NORP: Prakash Bafna, English, English, R.D.Mehta, English, English, Indians, Indian, Indian, Indian, Indian, English

EVENT: ITD 245.(Pune

LOC: Pune, Pune

PERCENT: 10-12%

LANGUAGE: English, English, English