Dr. K.M. Shah Vs. the Asstt. Commissioner of

Decided On : Nov-28-2003

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: Section 255(4, Section 4(2, Gift Tax Act, Section 4(2, Section 4(2, Section 4(2, Section 4, Section 4(2, Section 14, the Hindu Succession Act, Section 2(xxiv, Section 2(xxiv, Section 4(1)(a, Section 4, Section 4(1, Section 4(1, Section 4(1, Section 4(1, Section 4(1, Section 4(1, Section 4(1, Section 4(1, Section 5(1)(iv, Section 5(1)(iv, the W.T. Act, Section 5(1)(iv)/5(1)(v, the Benami Transaction (Prohibition) Act, the Arbitration Act, the Arbitration Act, Section 4(2, Section 4(2, Section 2(xxiv, Section 4(1)(a, Section 4(2, Section 4(2

CARDINAL: 1, 1, 18, 30-3-95, 31, 30-3-1995, two, 1, two, three, 55 to 58/Ahd/99, 31, 25, 2, 164, 164, 3, 2, two, 3., two, two, 18, 4(2, 6, 76, 675, 2, 1/3^rd, 164, 606, two, One, two, three, two, three, 55 to 58, 13, 25, two, three, one third, two, two, three, two, three, two, two, three, two, three, two, three, two, three, two, 177, 97, 213, 340, two, 1988.11, at least 1/3^rd, 1/3^rd, 1/3^rd, 2.6, 2.6, 1, 414/1/1, two, 2, 417/1/2, 416/1/4, 3., 4., 227, 733, 151, 320, 5, two, 6., 13, 2.9, 2.9, 417/1/4, two, 47/1/2, two, 14, 12, 13, 25, 12, two, three, 378, three, 417/1/4, 505, 604, two, 1/3^rd, 28, 28, one, 5, two, half, 20, two, 1/3^rd, 22, 30-3-1995, 31-3-1995, 1-4-1995, 20-4-1996, 1, 31, 30-3-1995, two, 1, two, three

PERSON: Gift, Accountant Member, K.M. Shah, M.A.No, R. Ponnammal, Madras, Hon'ble Madras High Court, Gift, Gift, Goli Eswriah v., Ram Charan Das v., Girja Nandini Devi, Gift, Mohan Niwas, Mohan Niwas, Mohan Niwas, Mrugesh, Prem Behari, Padmini Chadrashekhar, Mohan Niwas, K.M. Shah, K.M. Shah, Schedule III, Nos, Hon'ble Madras High Court, Gift, Award, Gift, Schedule, Mohan Niwas, Mohan Nivas, Ram Charan Das v., Girja Nandini Devi, S. Shanmugam Pillai, K. Shamugam Pillai, Kale, Ram Pyari, Kale, bush, Ram Pyari, Har Pyari, Ram Pyari, Benami Transactions, R. Ponnammal, Gift, Gift, K.M. Shah

DATE: 1958, 1961, 1995-96, para-13, 1991-92 to 1994-95, 1958, the year, 1991-92 to 1995-96.4, 80 years, the year, asst.year 1996-97, this year, 1971, 1954, 30^th July, 1968, that day, 1994-95, 1991-92 to 1994-95, 1976, 1976, 1968, 1994, 1994-95, the year, 1988, 1988, 19^th May, 1988, 1988, 19^th May, asst.years 1991-92 to 1994-95, 417/1/2, 417/1/4, 417/1/4, 1968, 1988, 30^th March, 1995, 1^st April, 1995, two days, two days, 2454, 417/1/2, 1972, 2069, 1976, 1955, 1955, 1955, 1955, 1988, December 17, 1971, 1958, the year, 18-7-1995, 1995-96, 1995-96, A.Y.1996-97, 18-7-1995, asst.year 1996-97, 1995-96.Furthermore, the previous year, 1995-96, asst.year 1996-97, asst.years 1991-92 to 1994-95

ORG: HUF, HUF, Shri S.N. Soparkar, Court, CIT, Tribunal, Arbitration Award - pronouncing, HUF, W.T., Tribunal, W.T., Judicial, HUF, HUF, Tribunal, the High Court, HUF, HUF, HUF, HUF, the Supreme Court, ITR, Finance, HUF, HUF, the Supreme Court, SC, CIT, ITR, the Supreme Court, Tribunal, HUF, Bhadresh, Bhadresh, HUF, MA, Tribunal, Bhadresh, Bhadresh, Bhadresh, the City Civil Court, Benami Transaction (Prohibition) Act, Supreme Court, The Supreme Court, Mithilesh Kumari, ITR, Division Bench, Mithilesh Kumari's, Benami Transaction (Prohibition, HUF, Tribunal, CIT, the Andhra Pradesh High Court, ITR, Tribunal, Municipal Corporation Independent, Madhya Pradesh High Court, Municipal Corporation, Tribunal, HUF, Tribunal, MA No, Tribunal, HUF, HUF, Bhadresh, Bhadresh, HUF, Supreme Court, Bungo Steel Furniture, Union of India AIR 1967, SC, HUF, HUF, Schedule 1, ULC, Independent, SC, Consolidation and Ors, the Supreme Court, Lachman, CIT, the High Court, Tribunal, Tribunal, Judicial, Judicial, HUF, Shri S.N. Soparkar, Court, Judicial, Tribunal, Judicial

GPE: assessee, assessee, Mrugesh, Mrugesh, Miscellaneous Application, Mrugesh, Chandrakanta, Mrugesh, Mrugesh, assessee

WORK_OF_ART: Mohan Niwas, Mohan Niwas, Mohan Niwas, Mohan Niwas, Mohan Niwas

NORP: Hon'ble, Hindu, Hindu, R., Kumari, R., Hindu, R., ITAT

PRODUCT: 706, 323, The Full Bench, Para 8.3, Award, 807, Accountant

ORDINAL: first, first, Second, third, fourth, second, first, second, third, fourth, fifth, sixth, seventh, eighth, ninth, third, tenth, Firstly, eleventh, twelfth, second, second, third

FAC: the Benami Transactions (Prohibition) Act

EVENT: W.T. Act