Deena Nath Agarwal Vs. Assistant Commissioner of Income

Decided On : Nov-28-2003

Court : Income Tax Appellate Tribunal ITAT Agra

LAW: Section 132(1, Section 132, Section 132(4, the IT Act, Section 132, Section 158BC(a, the IT Act, Chapter IV (Section 14 to Section 59, Section 44AA, Section 158BB(1, Chapter IV, Section 28 to Section 43, the IT Act, Section 28 to Section 43, Section 158BB(1, Section 158BB(1, Section 158BB(1)(C)(b, Section 132, Section 158BB.25, Section 139(1, Circular, Section 143(1)(a, Section 132(1, the IT Act

CARDINAL: 1, 1995.2, two, 5, 32,026, 51,277, 32,026, 14,400Dalali, 2,183Hotel, 4,060Helper 9,000Misc, 1,473 7, 32,026, 51,277, 2, 32,026, two, 37, 10, 640, 11, 16,949, 21,425, 51,277, 32,026, 63, 14,400, 4,060, 9,000, 131, 69, 10, 6, 17 and 20, 9,000, 61,885, 4, 27.64, 5,029, 18, 4, 6,820, 61,885, 61,885, 20, 6,820, 33,431, 26, 27, 61,885, 3, 63, 94, 226, 35,000, 34,703, 5, 2B, 26, 254, 1, 1995.27, 1, 29, 5, 52,750, 1995.30, 52,750, 646, 32, 76, 628, 142, 143, 33, 215, 28 to 31, 30, 34, 10, 52,750, 16, 15, 14, 13, 12, 11, 3, 35, 6, 15,000, 18,000, 643, 39

ORG: Asstt, CIT, Shri Shyam Sunder Agarwal, Shri Pramod Kumar Agarwal, M/s, SSA-2, SSA-3, Annex, Shri Deena Nath Agarwal, Shyam Sunder Agarwal, Annex, AO, Section 158BB, AO, AO, AO, AO, Hon'ble Supreme Court, Calcutta Co. Ltd, CIT, SC, Tribunal, Asstt CIT, TTJ, Shyam Sunder Agarwal, Bench, Shri Shyam Sunder Agarwal of Rs, Bench, Departmental Representative, GP, Departmental Representative, M/s Payal Jewellers, M/s Jai Hind Bullion Silver Test Centre, Departmental, Hon'ble Supreme Court, Calcutta Co. Ltd., Bench, Asstt, CIT, GP, Majoori, AO, AO, Annex, AO, yr.1996, GP, AO, AO, Departmental Representative, AO, Search, Asstt, CIT, Tribunal, Smt, CIT, TTJ, Tribunal, SMC, Kasturchand Baid, Asstt, Tribunal, AO, AO, Departmental Representative, Hon'ble Kerala High Court, CIT, ITR, Asstt, CIT, Smt, Syndicate Bank, Smt, AO, AO, AO, AO, Tribunal, CIT, AO, Tribunal, Smt, TTJ, Lucknow, CBDT, CBDT, AO, S/B a/c No, Deena Nath Agarwal, Syndicate Bank, Chhata, Smt, the Department at p., AO, Smt, Asstt, CIT, AO, Section 158BB, AO

PERSON: Mathura, Annexs, SSA-4, Jodhpur Bench, Chitra Devi, Jd, Sarafa Bazar, Nos, Chitra Devi, gross, gross, Devi Daga v. Asstt, Nagpur Bench, Nagpur Bench, M.M. George, Nagpur Benches, Urmila Devi, Jodhpur Bench, Chitra Devi v.Asstt, wherein, Lucknow Bench, Savitri Devi, Urmila Devi, Urmila Devi, Asst, Chitra Devi

DATE: 27th Sept., 1996, the block period 1st April, 1985 to, 4th Sept., 1995, 1200 per month, 1994-95, 29th Aug., 2003, 6th Nov., 1995, 15th Nov., 1995, the block period 1st April, 1985 to 1st Sept., 1995, 8th March, 1996, year 1994-95, 31st March, 1995, yr.1995-96, the financial year 1994-95, 1995, previous year, the previous years, 1961, 1959, 2002, previous year, that previous year, the period 1st April, 1994 to 31st March, 1995, the year 1996, 29th Oct., 1994, the year, 1000 per month, 32,026.14, 1996-97.17, 31st March, 1995, the period 1st April, 1995 to 26th June, 1995, 26th June, 1995, 4th Sept., 1995, 1996, 1995, 1996-97, 4th Sept., 1995, 1999, 72, 1995-96, 1995-96, 1995-96, years, those years, 2002, 14th Dec., 2001, 2002, 1st July, 2002, 1st July, 1995, yr.1995-96, 9075, 15th May, 1995, 25th Nov., 1994, 16th May, 1995, 2002, 49, Aug., 1995, ten years, the previous years, the previous years, the relevant years, the years, 9075, 15th May, 1995, 25th Nov., 1994, 1989-90, 1990-91, 1986-87, 1989-90, 1990-91, 1991-92, 1987-88, 1988-89, 1992, 1993-94, 1994-95, 1995-96, 18,000 38, 1961

ORDINAL: 4th, first, Firstly, secondly, second, 5th

NORP: DNA-2

PRODUCT: Bench, Section 158BB

MONEY: 80 per cent, 3.78 per cent, 60 per cent, 60 per cent, 40 per cent, 100 per cent, only 40 per cent, 100 per cent, 100 per cent, 100 per cent, 100 per cent

GPE: Mathura, Mathura, Faridabad, Faridabad, Mathura, Tribunal, Jodhpur, assessee, asst, Mathura, pp, Taxman, Tribunal, Jodhpur, Mathura, deleted.36, Tribunal, Jodhpur

QUANTITY: 9.075 kg, 181.945 kg, 6.877 kg, 22.579 kg, 13.545 kg, 4.471 kg, 9.074 kg, 9.074 kg, 6.878 kg, 12.077 kg, 6.193 kg, 185.569 kg, 106.443 kg, 181.945 kg, 110.159 kg, 15.701 kg, 9.354 kg, 9.354 kg, 4.471 kg, 4.883 kg, 4.471 kg, 4.471 kg