Shri Rati Ram Gotewala Vs. Dcit

Decided On : Aug-07-2003

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: the IT Act, Section 132 r.w, Section 158C(b, the Income Tax Act, section 133A, the IT Act 1961, Section 158BFA(1, Chapter 14-B. Chapter, Chapter, section 246 or Section 246A, section 129, Section 158BC, Chapter XIV-B, the Income Tax Act, Article 226 of the Constitution of India, the IT Act, the IT Act, the Ground No. 4, Section 132

CARDINAL: 1, one, 158, 1,04,45,000/-, 11,04,000/-, 1,15,49,000/-, two, 60,36,329/-, 75,48,389/-, 1,15,49,000/-, 1,90,97,390/-, one, 60-66, 1,90,97,389/-, 1,90,97,389/-, 1,15,49,000/-, 1,90,97,389/-, 75,48,389/-, 12,44,084/-.6, 2, 132, 30, 30, 30, 75, 1,15,47,351/-, 30, 202, 69,81,510/-, 251(1)(a, 30, 20,10,640/-, two, 30, 202, 30, one, two, 1, 150, 2, 3, 4, 75,48,389/-, 20,10,641/-, 5, 6., 12,44,084/-, 7, 8, 3,98,351/-, 5, 11, 19.4.99, 29,97,334, 12, 2, 1, 132, 132A, one, one-fourth, 2, three, 3, 2, twenty thousand, 253, 263, 132, 245H, 2, 4, 2, 13, 16, one, 259, 14.9.98, one, 18.11.98, 79, one, 158, 79, 158BA/158BC, 158BA/158BC, 158BA/158BC, 132, one, 147, 25, 1, 2, 7, 4, 20,10,641/-, 202, 133, 30, 30, 30, 202, 202, 202, One, 202, 202, 202, 30, 30, 202, 202, 69,81,510/-, 1995.The, 22.36%.32, 5, 75,48,739/-, 75,48,389/-, 30, 30, 75,48,389/-, 30, 9, 5, 11,04,000/-, 5, two, two, 2, two, One, one, 93-94, 30, 30, 30, 30, 30, two, 30, 5, 37, 3, 30, 6, 12,44,084/-, 8, 3,98,351/-

PERSON: Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Vinod Saree Store Pvt, Rati Ram Gotewala, Hundis, Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Hundi, Shri Rati Ram Gotewala, Shri Rati Ram, Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Hundis, Hundi, Hundis, Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Hundi, Shri Rati Ram Gotewala, Shri Rati Ram, Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Shri Rati Ram, Hundis, Hundi, Shri Rati Ram Gotewala, Hundi, Varinder Bhatia Vs, Sikander Khan, Accountant, Mistaken, AR, Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Rati Ram, Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Shri Rati Ram, Shri Rati Ram Gotewala, Hundis, Rati Ram Gotewala, Hundis, Hundi Loans, Shri Rati Ram Gotewala, Shri Rati Ram, Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Shri Rati Ram Gotewala, Rati Ram Gotewala, Shri Rati Ram Gotewala, Hundis, Hundis, Hundis, Hundis

GPE: Saris, Delhi, Delhi, Delhi, Hindi, Delhi, Hundi, charged.15, Assessee, Id., same.33, Gotewala, Delhi, Ground, assessee

ORG: Calcutta, M/s Rati Ram Ram Vinod &amp, M/s Rati Ram Vinod &amp, Rati Ram Ram, Rati Ram Gotewala, Department, AO, Notice u/s, AO, the Value of Rs, Calcutta, AO, AO, AO, Hundi, Hundi, Department, AO, Shri Rati Ram, Shri Rati Ram, Hundi, AO, Shri Rati Ram, Shri Rati Ram, income.4, AO, Shri Rati Ram, Hundi, AO, AO, Hundi, AO, AO, AO, AO, AO, AO, Pitampura, AO, the Hundi Loans, AO, Hundi, AO, BB, Tribunal, AO, AO, AO, AO, AO, Department, the Id. Dr Shri Anirudh, the Id. Dr, AO, AO, AO, Joint, the Appellate Tribunal u/s, the Appellate Tribunal, AO, AO, Notice u/s 158BC, Department, Shri R.P. Mahato, Asstt, u/s 158BC, UPC, Postal Certificate', Section, AO, Tribunal, Tribunal, the High Courts, Tribunal, Tribunal, Tribunal, Tribunal, AO, AO, Tribunal, Search, Tribunal, ITD 340, Tribunal, Tribunal, AO, AO, Tribunal, AO, AO, Tribunal, the High Court, Tribunal, Notice u/s 158BC, AO, AO, AR, AO, Ground No. 4, GP, credit.29, The Id. Dr, the Assessing Authority, AO, AO, AO, Prop/dir.in, Shri Rati Ram, Shri Rati Ram Gotewala.it, Hundi, Hundi, Shri Rati ram, Shri Rati Ram Gotewala, Shri Rati Ram, AO, Directors, Calcutta, Hundi, Hundi, Hundi, AO, Hundi, Hundi, Hundi, Hundi, AO, AO, AO

PRODUCT: Calcutta, Calcutta, Calcutta, 158BC, 158BC, ITD 340, CIT(A).40

DATE: 24th September, 1997, 1st April, 1987 to, September, 1997, 17th July, 1998, 19th April, 1999, years, 158BC, the assessment year 1992-93, 1993-94, 1994-95, the assessment year 1992-93, the year 1993-94, the assessment year 1994-95, the year 1992-93, the first year, 31st march, 1995, the subsequent year, 31st March, 1995, the year 1992-93, the later year, 1961, the day, the 1st day of January, 1997, 158BC, every month, a month, the day, 158BC, the financial year, six months, the end of the month, the expiry of six months, the end of the month, the financial year, six months, the end of the month, 132A, the 30th day of June, 1995, the 1st day of January, 1997, the month, 158BC, 18th November, 1998, 24th September, 1997, 17th April, 1998, the month of July, 1998, today, 18th November, 1998, 19th April, 19983, 18th November, 1998, 19th April, 1999, 14th September, 1998, 14th September, 1998, September, 1998, 18th November, 1998, 18th November, 14.9.98 earlier, 18th November, 1998, 18th November, November, 1998, toto.17, 18th November, 1998, the month of July, 1998, the date as 31st July, 1998, one month, 31st August, 1998, 1st September, 1998, 19th April, 1999, today, the day, the year ending 31st March, 1995, the year 1992-93, 1954, 1954, 49-50 years, a little, 31st March, 75 years old, year 1991-92, the month, 5, the subsequent years, financial years

FAC: Delhi Cash Hundi, Ground 3, Ground No, Ground NO, Ground No.3, Ground No, Ground No, Ground No.42

ORDINAL: second, Thirdly, first, 14th

PERCENT: 1/4%, 10%, 10%, 22.36%

MONEY: 3 &

NORP: Hundi, Hundi, Hundi, Hundi, Hundi