Rajendra Singh Vs. Assistant Commissioner of Gift

Decided On : Apr-24-2003

Court : Income Tax Appellate Tribunal ITAT Lucknow

LAW: Section 4(1)(a, Section 16, Section 15(3, Section 15(3, Section 4(1)(a, Section 16, the GT Act, Section 16(1, the GT Act, Section 4(1)(a, Section 16, Section 16, Section 16, Section 16, the Schedule II, Section 16(1, the GT Act, Section 16, the GT Act, Section 16(1, Section 16, the GT Act, Section 16, Section 16, Section 16, Section 16, Section 108, the Companies Act, Section 4(1)(a, the GT Act, Section 263, the Companies Act, Section 108, the Companies Act, Section 263, Section 2 of Sale of Goods Act, the Companies Act, Section 6, Section 29, Section 34 of the Act, Section 28, the First Schedule of the Companies Act, the Companies Act, the Companies Act, Section 108, Section 112, the Companies Act, Section 34, the GT Act, Section 108(1A, the Companies Act, Section 4(1)(a, Section 4(1)(a, Section 4(1)(a, Section 4(1)(a, the GT Act, Section 4(1)(a, Section 4, the GT Act, Section 16, the IT Act, Section 4(1)(a, ITR 1

CARDINAL: 1, 2, 1, 16,00,000, 12.50, 24.50, 2, 3, 4, 16,00,000, 16,00,000, 22.11.1990, 24.50, 5, nine, 4, 97, 6, 3, 7, 6, 3, 2.1, 2.2, 2.3, 3, 7, 12.50, 24.50, 8), 2, 2, 16,00,000, transferee, 1, 1, 765, 9, 12.50, 4, 10.96, transferee, 45, 69, 174, 2161TR, 6, two, 203, 8, 7, 5 to 10, 1, 2, 3, 24.50, 3, 12, 4, 3, 22, four, 1, 2, 3, 4, transferee, three, transferee, four, three, two, 38 to 52, 5, transferee, transferee, transferee, 45, 17, 12.75, 11.50, 6, 12.75, 11.50, 1.25, 2,00,000, 2,50,000, 1.25, 2,00,000, 18, three, four, transferee, transferee, 16, 12.50, 7B, 7B, 27, 1 to 37, transferee, transferee, transferee, 1, 2, 3, 45, transferee, transferee, transferee, transferee, three, three, transferee, two, 3, transferee, transferee, two, two, transferee, 41, 5, 44, transferee, 19, 19, 1, transferee, transferee, transferee, transferee, 47, 163, 49, 73, transferee, transferee, 137, transferee, 7B, 7B, transferee, transferee, 29, transferee, transferee, transferee, 53, transferee, transferee, 30 and 31, transferee, 7B, 27, 16,00,000, 2,04,00,000, 16,00,000, 3, 2, 16,00,000, 16,00,000, transferee, 7B, transferee, 12.50, 8,00,000, 0.50, 0.25, 63, 2, three, 50, 64, 131, 1, 2, 3, 10 and 11, 13.25, 7B, 1990.67, 70, 249, one, 9, 137, 42, 73, 233, 13.25-12.50, 0.75, three, 322, 77, 75, 13.25, three, two

DATE: 21st Nov., 1997, 1991-92, the assessee on, 23rd Jan., 1998, May, 2002, 2003, 18th Feb., 2003, 20th March, 2003, 20th March, 2003, 20th March,, 2003, 24th April, 1990, 22nd Nov., 1990, 14th July, 1994, 4th Oct., 1994, 20th Feb., 1997, 5, 29th March, 1996, 1991-92, Nov., 1996, 1991, year 1990-91, 22nd Nov., 1990, 1991-92, 31st Dec., 1996, 31st Dec., 1996, 16th Jan., 1997, Jan., 1997, 24th April, 1990, the year, the year, a subsequent year, 27th Nov., 1997, 24th April, 1990, 18th April, 1990, 1999, 43, 1968, 1988, 1995, 1961, 1958, 1993, 28th Nov., 1996, 22nd Nov., 1990, 14, 22nd Nov., 1990, 22nd Nov., 1990, 24th April, 1990, 18th April, 1990, 18th April, 1990, 18th April, 1990, 18th April, 1990, 1995, 43, as 18th April, 1990, 18th April, 1990, 18th April, 1990, 1958, 18th April, 1990, 18th April, 1990, April, 1990, 24th April, 1990, as 24th April, 1990, 18th April, 1990, 24th April, 1990, 24th April, 1990, 24th April, 1990, 24th April, 1990, 1995, 43, 1st Jan., 1997, 24th April, 1990, 24th April, 1990, 10th June, 1945, 1913, 1913, the .......day, 48, 1969, 1982, 24th April, 1990, 22nd March, 2002, 1956, 18th April, 1990, 24th April, 1990, para 5, Jan., 1997, 24th April, 1990, 24th April, 1990, 24th April, 1990, April, 1990, 22nd April, 1990, 24th April, 1990, 18th April, 1990, 24th April, 1990, 24th April, 1990, 24th April, 1990, 24th April, 1990, year 1989-90, 12th Sept., 1990, Jan., 1997, 27th Jan., 1997, 1981, consideration.66, 24th April, 1990, 24th April, 1990, 17th Feb., 1990, 18th April, 2001, 1961, 1941, 1961, 1998, 21, 27th Jan., 1997

ORG: Shri A.A. Thakkar, CIT Departmental, Department, Department, M/s Jai Prakash Industries Ltd., M/s Peartree Electrical Industries, AO, M/s J.P.I.L, AO, Nil, AO, AO, AO, M/s Jai Prakash Industries Ltd., M/s Peartree Electrical Industries, Shri Ashok, Shri Ashok, AO, AO, M/s Essjay Enterprises, Shri K.B. Agarwal, CGT, JIL, M/s Peartree Electrical, Photostat, AO, AO, AO, Hon'ble Supreme Court, V.R. Shelat, SC, AO, Allahabad High Court, Jamna, Kabra, ITO, Equitable Investment Co., ITO, ITR 714, IAC, I.B.M. World Trade Corporation, CIT, AO, AO, AO, AO, AO, AO, ITO, ITR 456 (, SC, AO, Ashok Kumar, AO, AO, AO, AO, AO, AO, AO, Department, AO, Department, AO, Department, AO, M/s Sequences Estates, Reliance, Hon'ble Supreme Court, V.R. Shelat, SC, the Hon'ble Supreme Court, AO, AO, Department, CIT, AO, Department, the Hon'ble Supreme Court, the Hon'ble Supreme Court, Hon'ble Supreme Court, V.R. Shelat, SC, AO, M/s Peartree Electrical, Department, AO, Bench, Bench, Department, Department, Department, Department, Department, AO, AO, AO, AO, AO, AO, the Hon'ble Supreme Court, V.R. Shelat, the Hon'ble Supreme Court, the Privy Council, Wadilal Sarabhai Co., Lordships, the Hon'ble Supreme Court, the First Schedule, Hon'ble Supreme Court, the Hon'ble Supreme Court, Hon'ble High Court, the Supreme Court, the Hon'ble High Court, the Hon'ble Court, the Board of Directors, CWT, V.R. Shelat, Tribunal, Howrah Trading Co. Ltd., SC, Mollins Overseas Holdings Ltd., M.O.I. Engg. Ltd., the Hon'ble Supreme Court, AO, JIL, JIL, M/s Peartree Electricals, Department, AO, AO, CGT, Court, the Delhi Quotation List of Delhi Exchange Association, Jaiprakash Industries Ltd, CGT, Indo Traders &amp, P) Ltd., the GT Act.71, Indo Traders &amp, P) Ltd., the Hon'ble Supreme Court, Reva Investment Ltd., CGT, SC, Court, the Patna High Court, CIT, the Patna High Court, the Supreme Court, CIT, SC, the Hon'ble Supreme Court, Rewa Investment's, CGT, ps.per, AO, AO, AO, Hon'ble Supreme Court, Madras High Court, Indo Traders, AO, Court

PERSON: Shri Kanchan Kaushal, Shri D.K.Shrivastava, S.K. Dixit, S.K. Dixit, Shri Ashok Sharma, Kumar Sharma, Shri Ashok, Kumar Sharma, Kumar Sharma, Ground Nos, Nos, Vol, S.K. Dixit, Shri D.G. Kadkade, Shri S.K. Dixit, S.K. Dixit, P.J. Thakar, D.K. Shrivastava, Anr, Anr, Kumar Sharma, Ashok Sharma, Shri Ashok Sharma, Rajendra Singh, D.G. Kadkade, Kumar Sharma, S.K. Dixit, Shri Ashok Sharma, Shri S.K. Dixit, S.K. Dixit, Shelat, P.J. Thakar, P.J. Thakar, Ashok Sharma, Thakar, Courts.25, P.J. Thakar, S.K. Dixit, Shri Ashok Sharma, Shri Kadkade, Shri S.K.Dixit, assessee.33, S.K. Dixit, S.K. Dixit, Shri S.K. Dixit, Ashok Sharma, Shri Ashok Sharma, Shri Ashok, Ashok Sharma, Shri J.M. Thakar, Shri Shelat, Shelat, Shri Shelat, Pastonji Barucha, Barucha, Barucha, Barucha, Sheela Devi Chamaria v., Tarachand Saraogi, Subba Naidu v. CGT, Babulal Jatia, Madras, Nos, Madras, Madras, Coles v. Trecothick 1804, --Rai Bahadur H.P. Banerjee v., 138, Pat, Tulsidas Kilachand v., D. Surendra Nath Reddy, S.K. Dixit, rates.76, Ashok Dixit

GPE: F.C.A., Palkhivala, assessee, India, N.D. Bhatt, Phool, Ashok, also.10, adopted.15, India, India, brief.22, India, Shelat v., India, Shelat, India, Sharma, India, Bai Rukmani, India, Maneckji, India, India, India, Motilal, India, Shelat, Shelat, pp, Delhi, D.C., D.C., India, India

ORDINAL: 24th, 1st, First, first, first, Firstly, secondly, first, second, first, first, first, first, 1st, 1st

EVENT: GT Act, GT Act, GT Act, GT Act

FAC: Park Road, Departmental, Sections 4, Vasudeo Ramchandra Shelat, Departmental, Departmental, pp., Departmental

WORK_OF_ART: Eight Edition, 8n (Bom, The Companies Act, Table, Schedule II

PRODUCT: Shri D.G. Kadkade, Bench, deed.60

LOC: CGT(A).29, GTO

NORP: Ashok Sharma, Hon'ble, R., Hon'ble, Hon'ble, Hon'ble, assessee.80

LANGUAGE: English

TIME: the minute