Nawal Kishore and Sons Jewellers Vs. Deputy Commissioner of Income Tax

Decided On : Aug-12-2003

Court : Income Tax Appellate Tribunal ITAT Lucknow

LAW: Section 143, the IT Act, Section 143(2, Section 143(2, Section 142, Section 143(1, Section 143(2, Section 143(3, Section 142, Section 142, Section 143(2, Section 144, Section 158BC(b, Section 142, Section 143 and Section 144, Chapter XIV-B., Section 143(2, Section 142, Section 158BC(b, Section 142, Chapter XIV-B, Section 143(2, Section 143(2, Section 143(2, Section 143(2, Section 148, Chapter XIV, Section 143(2, Section 142, Section 143(2, Article 73 of Constitution of India, Section 143(2, Section 143(2, Section 143(1, Section 143(2, Section 143(2, ITD 57, Section 143(2, Section 143(3, Section 143(2, ITR 74, Section 143(2, Section 143(3, Section 143(2, Section 143(2, Chapter XIV-B, Section 158B, Section 142, Chapter XIV-B., Section 142, Section 143 and Section 144, Section 158BC.According, Chapter XIV-B, Section 143(2, Section 143(2, Section 143(2, Section 143(2, Section 143(2, Section 148, Section 158BC, Section 139, Chapter XIV-B., Section 158, Section 158BC, Section 139(4, Section 158BC.Therefore, Section 158BC, Section 143(2, Section 143(2, Section 143(2, Chapter XIV-B, Section 158BC, Section 142, Section 143 and Section 144, Section 37(2, Section 37(1, Section 165, Section 165, Section 37(3, Section 165, Section 143(2, Section 143(2, Chapter XIV-B, Section 143(2, Section 158BC, Section 148, Section 148, Section 139, Section 158BC, Chapter XIV-B, Section 158BC, Section 158BC, Section 143(1, Section 143(1, Section 143(1, Section 143(2, Chapter XIV-B, Chapter XIV, Section 139, Chapter XIV-B., Section 142(1, Section 158BC, Section 139(1, Section 143(3, Section 143(2, Section 143(3, Section 143(2, Chapter XIV-B., Section 158BC, Section 143(2, Section 158BC.16, Section 158BC, Section 143, Section 158BC(1, Section 143(2, Section 158BC(1, Section 143(2, Section 143(2, Section 132, Section 143(2).Such, Section 158BC, Section 143(2, Section 158BC.Hence, Section 143(2, Section 119.According, Section 143(2, Section 153 or Section 275, Section 143(2, Section 143(3, Section 143(2, Section 119, the IT Act, Section 119, Section 143(2, Section 143(2, Section 143(2, the Constitution Bench, Section 143(2, Section 143(2, Section 143(2, Section 143(2, Section 143(2).25, Section 143(2, Section 158B, Section 142, Section 143, Section 144 and Section 145, Section 143(2, Section 142(1)(i, the Section 143(2, Section 144(l)(b, Section 158BC(b, Section 143(2, Section 143(2, Section 158BC(b, Section 143, Section 143, Section 158BC(b, Section 132, Section 132A, Section 158B, Section 142, Section 143 and Section 144, Section 37(1, Section 165, Section 37, Section 37, Section 165, Section 165, Section 37(1, Section 165, Section 165(1, Section 37(1, Section 165(1, Section 37, Section 37(1, Section 37, Section 165(1, Section 165 of the Code, Section 37, Section 165, Section 165, Section 165, Section 37(2, the Constitution Bench, Section 143, Chapter XIV-B., Section 143(2, Section 148, Section 139(2, Section 148, Section 139(2, Section 139, Section 144B, Section 144B, Section 147, Section 144B, Section 143, Section 148, Section 139, Section 148, Section 139, Section 144B, Section 158BC(b, Section 142, Section 143 and Section 144, Section 143(2, Section 119, Section 119, Section 143(2, Section 143(2, Section 158BC, Section 143(2, Section 143(2, Chapter XIV-B., Section 158BC, Section 158BE, Section 143(2, Section 143(2, Section 158BC, Section 158BC, Section 143(2, Section 142, Section 158BC, Section 143(2, Section 143(2, Section 143(2, Section 143(2, Section 158BC, Section 143(2, Chapter XIV-B by Finance Act, Section 143(2, Section 143(2, Section 158BE, Chapter XIV-B, Section 132, Section 132A, Section 158BE, Section 143(2, Section 143(2, Section 143(2, Section 142, Section 143(2, Section 143(2, Section 158BC, Section 158BC, Section 143(2, Section 158BC, Section 158BC, Section 158BC(1, Section 139(1, Section 142(1, Section 234A, Section 158BC, Section 158BC(a, Section 143(2, Section 144, Section 143(2, Section 143(2, Section 143(2, Section 143(2, Section 143(2, Section 158BC, Section 158BC(b, Section 143(2, Section 143(2, Section 143(2, Section 143(2, Chapter XIV-B, Section 158BC, Section 158BC, Section 158BC, Section 143(2, Section 23(2, Section 143(2, Section 23(2, Section 23(2, Section 23(3, Section 23(3, Section 23(2, Section 23(2, Section 23(2, Section 23(2, Section 23(4, Section 23(2, Section 23(2, Section 143(2, the IT Act, Section 143(2, Section 143(2, Section 143, Section 148, Section 158BC(a, Section 143(2, Section 28(l)(a, Section 143(2, Section 143(2

CARDINAL: 1, 2, 2, 142, 143, 144, 2, 3, 236, 144, 215, 98, 144, 158, 219, 237, 74, 337, 81, 30, 975, 2001.7, 45, 114, 41, 248, 123, 69, 660, 251, 255, 69, 456, 74, two, 144, 2, 3, 104, 223, 205, 540, two, 2, 3, 989, 2, 205, 549, 2, 143(3, 1, 4, 139(4, 1, 918;Bombay, 6, 6 to 8, 38, 295, 237, 400, 6, 642, 11, 197, 199, 4, 4, 2, 687, 209, 32.21, 1, 131, 5, two, 2, 3, 31, 607, 255, 147, 2, 2, 2, 3, 27, 993, two, 2, 2, 2, 49, two, One, 149, 17, 798, 3, 561, 2, 92, 569, 30, 2, 143(3, 144, 487, 3, 33, 717, 95, 39.3, 2, 3, two, two, 549, 554, nullity.46, 35, 72, 9, 487, 48, 4, 432.49, 51, 90, 197, 51, 165, 501, 53, two, 40, 298, 114, 231, One

NORP: Hon'ble, Intervener, Intervener, contra, Crais, Inspection, Vellayan, Statute, Statute, K.P.Verghese, Statute, R., Central Excise

DATE: 1961, 1999, 143(2, Aug., 1995, 1995, 70, 143(2, 1986, 1996, 1999, 2002, 2002, 1st Nov., 1997, 31st July, 1st April, 1989, 1st April, 1989, 1st April, 1989, 1st April, 1989, 1993, 1992, 1st April, 1989, Section 143(2, 2001, 2002, 2000, 2000, 2002, 158BA, 2000, 2000, 143(2, 1st April, 1989, 1st April, 1989, April, 1989, 1976, 1997, the last day i.e., 2003, Jan., 1989, 1991, Section 143(2, 142(1, one year, the end of the month, 1957, 2002, 1999, 2002, 1947, 2002, 2002, 1999, 1994, 1987, 1981, Aug., 1995, 1937, 1886, 2002, 1973, Section 37(1, 29, 1975, 1978, 1962, 1971, 1977, 1944, 1995, 143(2, Aug., 1995, 1995, 1995, 1st April, 1989, 1995, one year, the end of the month, one year, the end of month, Oct., 1989, Feb., 1990, 1964, 1300, 1304, 1907, 1841, 1994, 1964, 1973, 1987, 1961, 1960, 1978

PERSON: S.K. Garg, R. Dalmia, Anr, Tax, Jai Parkash, Ahmedabad Bench, Sarswati Dew, Menaka Gandhi, Sarswati Devi, Mum, Bhagat Singh, Vipin Khanna, Jain, Garg, Madanlal Malani, Asstt, Kar, Banoo F. Cowasji, CGT, Sidharth Pathak, Garg, Mohd Ali Khan, Pratap Singh, R. Dalmia, Pratap Singh, Pratap Singh, Lal Srivastava, Anr, Dubey, Anr, Rachpal Singh v. State of, Harendra Arora, Virgo Steels, Virgo Steels, V. Doshi v., Birla Cotton Spg, P. Ramanatha Viyar, Ed, Y.V. Chandrachud, Garg, Statutes, Law, Anr, Rajmani Devi v., Jain, Ujagar Prints, Sundar Rao, Pratap Singh, Lordships, Ujagar Prints, Hindustan Co-operative Insurance Society, Nathella Sampasthu Chetty, Collector, Chapter XIV-B, Pratap Singh, R. Dalmia, Pratap Singh, Ujagar Singh, Pratap Singh, Garg, Tax, Chapter XIV-B, Chapter XIV-B, Dhirender Nath Gorai, Sudhir Chandra Ghosh, Ashutosh Sikdar v.Bihari, Lal Kirtania, Coleridge, Holmes v. Russell, Krishan Lal v.CIT(A, Ghansham Dass v., Regional Asstt, Sant Baba, Mohan Singh, Rajmani Dew, Sant Baba Mohan Singh, Sant Baba Mohan Singh, Gyan Parkash Gupta, Supdtt, Paitap Rai

GPE: Sections, Lucknow, Mumbai, Singh v., legislature.12, Karnataka, Palkiwala, Bhajiya, assessee

ORG: AO, AO, AO, AO, AO, Supreme Court, CIT, SC, Sections 142,, the Board Circular No., Clause 39.3(e, Tribunal, AO, Supreme Court, State Bank of Travancore v. CIT, SC, CIT, SC, UCO Bank, CIT, SC, Government of India, Board, Government of India, Reliance, Tribunal, Ericsson Communication Ltd., CJT, TTJ, Tribunal, ITA, Allahabad Bench, Narender Kumar Jain 1853, AO, AO, AO, AO, AO, AO, AO, Supreme Court, AIR 1978, SC, Tribunal, Colonisers, Asstt, CIT, TTJ, the Tribunal, Allahabad Bench, AO, AO, Bombay High Court, CIT, D.S. Sareen, Tribunal, AO, Tribunal, Uma Polymers, P) Ltd., Mag, Asstt, CIT, TTJ, AT)(TM, Reliance, Punjab &, Haryana High Court, CIT, AO, Tribunal, CIT, TTJ, ITD 341, AO, AO, AO, AO, AO, Reliance, P. Vittal Pai and Ors, ITO, Hope Textiles Ltd., Anr. v. Union of India, SC, CIT Departmental Representative, Reliance, J&K High Court, Aziz Qazi &amp, Bros (1974, the Supreme Court, Orissa State Warehousing Corporation, the Ministry of Law, Hon'ble Supreme Court, AIR 1985 SC, Foreign Exchange Regulation Act, CrPC, Court, the Supreme Court, CrPC, CrPC, Departmental Representative, the apex Court, Bhavnagar University, Palitana Sugar Mills Ltd., the Tribunal Pune Bench, Vijay Kapoor, Department, Tribunal, Action Electronics v.Dy, CIT, ITA No, ITO, ITA No, the Supreme Court, the Hon'ble Supreme Court, the apex Court, the Supreme Court, the Supreme Court, the Supreme Court, Departmental Circular, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, the Supreme Court, AO, AO, AO, AO, AO, Board, the Board Circular, Board, the Supreme Court, CIT Departmental, AO, U.P., Bombay AIR 1964, Sureshchand AIR 1978, TsUsman v. Food Inspector AIR 1994, SC 1818;Topline Shoes Ltd., Corpn., andDirector of Inspection of Income-tax v., Pooran Mall &, Sons, CIT Departmental, Department, Andhra Pradesh High Court, CIT, Bakelite Hylam Ltd., ITR 392, AP, Reliance, Pooran Man &, Sons, U.P., AO, Customs, Customs, CIT, SRTC, KSRTC Staff &amp, Workers' Federation, Mills Ltd., ITO, Ujagar Prints v. Union of India AIR 23, Kanga &amp, the Supreme Court, Reserve Bank of India, Peerless General and Finance, Investment Company, Reliance, the Supreme Court, ITR 597, SC, Board, Allahabad, CIT, Court, Departmental Representative, Bench, Departmental Representative, AO, AO, AO, AO, AO, AO, Departmental Representative, the Supreme Court, Wood, Reliance, Ors, Tamilnadu, AO, Integra, the Hon'ble Supreme Court, CIT Departmental, Court, Foreign Exchange Regulation Act, CrPC, CrPC, CrPC, Court, CrPC, Lordships, CrPC, Enforcement, Magistrate, CrPC, CrPC, the apex Court, Bhav Nagar University, Palitana Sugar Mills Ltd., Hon'ble Supreme Court, State, Bolani Ores Ltd v., Mahindra and Mahindra Ltd., Union of India, SC, AIR 1978, Collector of Customs, SC, New Central Jute Mills Co. Ltd., Asstt, AIR 1971, SC, City Improvement Trust, Section 158BB, Sections 142,, the apex Court, the Hon'ble Supreme Court, AO, Lordships, the apex Court, the apex Court, assessee.34, Board, AO, Supreme Court, Board, the Hon'ble Supreme Court, UCO Bank, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, CIT Departmental, AO, the CIT Departmental Representative, the CIT Departmental Representative, AO, AO, AO, Section 158BG, AO, AO, AO, AO, AO, AO, AO, return.43, AO, AO, AO, AO, AO, The Hon'ble Supreme Court, Lordship, Calcutta High Court, ILR, the Justice, Phrases, the Hon'ble Supreme Court, SC, AO, Supreme Court, CST, SC, AO, AO, High Court, CIT, AAC, ITO, ITO, ITO, ITO, ITO, ITO, ITO, AAC, AAC, Allahabad High Court, AO, the Hon'ble Rajasthan High Court, CIT, ITO, AO, Hon'ble Supreme Court, Guduthm Bros., ITO, SC, AAC, AO, AO, the High Court, Supreme Court, Supreme Court, SC, AO, AO, AO

PRODUCT: Section 158BG, AO.10, Section 158BB, Section 158BC, Section 158BA, Memorandum, Section 158BC, 995, JTO, Section 158BH, Section 158BC, 454, Section 158BC, Section 158BC, Section 158BC, Para, Section 158BA, Section 158BG, Section 158BC, Section 158BG, Calcutta 61, Bench

ORDINAL: 14th, second, Firstly, Secondly, 31st, first, Secondly, second, Firstly, Firstly, 14th, first, second, first, first, first, second, second, 14th, first, second, 31st, 13th, firstly, secondly, second, First, second

EVENT: ITD 77

WORK_OF_ART: Addpossible

FAC: Tribunal Delhi Bench

TIME: the later Act, a later Act, the later Act, the earlier Act, 1957 Act

MONEY: 215 ITR, as much as Section, 1961 Act