ito Vs. BhasIn Rice and General Mills

Decided On : Jan-19-2004

Court : Income Tax Appellate Tribunal ITAT Chandigarh

LAW: section 144, the Income Tax Act, section 144, section 217, the Income Tax Act, section 68, section 253, section 254(1, the Income Tax Act, the Income Tax Act, section 131, section 143(1, section 144A of the Act, section 68

CARDINAL: four, 1, four, four, three, four, 29, 28-3-1996, four, 4, 29, 3,07,478, 28-3-1996, four, four, 18,765, 13,861, 8, 26, 22, 8, 26, 20, 3,50,000, 32,611, 180, 32,611, 180, 1,32,-54,694, 26, 46058, 180, 46058, 60,00,000, 20,60,836.Considering, 64,00,000, four, four, 28, 11,00,000, 5,50,000, Four, 28-3-1996, four, 22-6-1993, 28-3-1996, 3,07,478, 28, 28-3-1996, two, 22-6-1993, 64,00,000, 64,00,000, 22-6-1993, 223, 18-6-1996, 1,68,528, 213.62, 2,93,715, 125, 7281.120, 5460.84, 15, 81,912.60, 75,33,791, 2,81,627, 4, 65, 2,13,366, 5,16,040, 3,07,478, 10,00,000, One, 41,000, 27,000, 1256, 29, 3,07,478, three, 2,68,650, 22, four, 28-3-1996, four, 22-6-1993, 28-8-1991, 1, 16, one, 15, 16, 5, 22-6-1993, 16, 33,87,550, 33,87,550, 15, 16, 28-8-1991, two, 64,00,000, 58,69,980, 32,611, 7, 32,611, 18,765, another 13,846, four, 28-3-1996, 33,87,550, four, 28-3-1996, two, 61,77,458, 3,07,478, 3, four, four, 15-6-1994, 22-6-1993, 6, 28-3-1996, 22-6-1993, four, 15-6-1994, 11, 5, 3, three, 17, 15-6-1994, 3,07,478, 28-6-1991, 22-6-1993, four, 28-3-1996, 28, 15-6-1994, 22-6-1993, 5, four, 28-3-1986, 15021Chd11990, 5, 3, 2, 561986.(ii, 4, 7, 5, 15, 316425, 16-12-1987, 13-8-1989, 27-6-1989, 12-10-1989, 12, 17-10-1989, one, 28-3-1990, 30-3-1990, 12-10-1989, 33,87,550, 64,721.66, 1244.81, 1,92,058, less than, less than, more than 4, 54,721, 15,500, 39,245, 39221, 25,902, 25, 10, 25, 2, two, more than, 125, 1244.89, 700, 300, 125, 42,11,332.Apparently, 2, 5, 2, 42,11,331, 3.4, 16,670, 650, 21, 550, 3, 2, 6, 2,50,000, 7, 3,00,000, 12, 2,00,000, 13, 3,00,000, 18, 2,00,000, 28, 3,00,000, 4,00,000, 15-2-1988, 3,50,000, 24, 1,87,550, 26, 12, 2, 2, 33,87,550, 33,87,550, 113, 114, 33,87,550, 33,87,550, 33,87,550, 273, 49 and 50, 11, 6 and 7, 2, 68, 15,500, 2, 3, 51 to 67, 2, 17, 68, 2, 148, 150, 151, 152, 153, 154, 163, 169-170, 5, 36, 38, 198, 4, 69, 4, 171-174, 184, 186, 188, 172, 174, 135, 135, 138, 140, 194, 193, 192, 83, 187, 104, 493, 97, 12, 2, 3, 199 to 209, 1 to 9, 2-11-1987, 13-11-1987, 16, 137, 147, 14, 187, 2-11-1987, 19, 6, 6, 144A, 192 to 194, two, two, 19, 6, two, 22-6, 33,87,550, 33,87,550, 33,87,550, 33,87,550, 33,87,550, 28-3-1996."5, 22-6-1993, 6(vi, 2, 6, 5, 5, 5 to 8, 28-6-1991.Amount, 3, 2, 2, 3, 2, 33,87,550, 11, 3, 22, 42,11,331, 3, 11, 28-8-1991, 9, 15, 16, 5, 33,87,550, 17, 42,11,331, 9, 16, 33,87,550, 2, 33,87,550, 17, 42,11,331, 8,23,781, 11, 22-6-1993, 3, 22-6-1993, 11, 14, 15, 16, 15, 16, 3, 22-6-1993, 33,87,550, 42,11,331, 6, 42,11,331, 11, 3, 22-6-1993, 42,11,331, 33,87,550, 11, 3, 22-6-1993, 5, 22-6-1993, 14, 6, 22-6-1993, 42,11,331, 33,87,553.(x, 33,87,550, One, 33,87,550.There, 22-6-1993, 33,87,550, 21, 33,87,550, 2, 26

ORG: Commissioner (Appeals, M/s Bhasin Rice &amp, General Mills, Smt, M/s, M/s Bhasin Rice &amp, General Mills, Smt, M/s Bharat Rice Factory, Bench, M/s Bhasin Rice &amp, General Mills, M/s, M/s Bhasin Rice &amp, General Mills, M/s Bhasin Rice &amp, General Mills, the Commissioner (Appeals, the Tribunal, Chandigarh Bench, Tribunal, the Commissioner (Appeals, the Tribunal, Chandigarh Bench, the State Food &amp, Government, the District Food &, M/s Bhasin Rice &amp, General Mills, State, the District Food and Civil Supplies Controller, DFCSC, the District Food and Civil Controller, Bhasin Rice &amp, General Mills, M/s Mahalaxmi Rice Factory, M/s Bhasin Rice Mills &amp, General Mills, M/s Bhasin Rice &amp, General Mills, Bhasin Rice &amp, General Mills, Kurali, pp. 7 &amp, the District Food &, Civil Supplies Controller, the Punjab Agricultural University, GP, bardana, DFSC, DFSC, the Commissioner (Appeals, the Commissioner (Appeals, Tribunal, Bhasin Rice &amp, General Mills, D.R.M., M/s Mahalaxmi Rice Factory, M/s, M/s Mahalaxmi Rice Factory, M/s, Tribunal, the Commissioner (Appeals, M/s, M/s Mahalaxmi Rice Factory, Tribunal, the Commissioner (Appeals, The Hon'ble Tribunal, the Commissioner (Appeals, Tribunal, M/s, ITA No, M/s, Tribunal, M/s Bhasin Rice &amp, General Mills, the Commissioner (Appeals, Bhasin Rice &amp, General Mills, Tribunal, The Hon'ble Tribunal, ITA No.1129/Chd/1992, M/s Bharat, M/s Mahalaxmi Rice Factory, M/s, ITA No.1128/Chd/1992, M/s, M/s Mahalaxmi Rice Factory, the Hon'ble Tribunal, the case.of M/s, Hon'ble Tribunal, ITA No.1502/Chd/1990, ITA No., M/s, M/s, the Hon'ble Tribunal (Para 1, Hon'ble Tribunal, M/s, the Hon'ble Tribunal, bardana, bardana, the Distt., the Hon'ble Tribunal, M/s, Ropar at GIR No, Income Tax Officer, the Commissioner (Appeals, M/s Bhasin Rice &amp, General Mills, the Commissioner (Appeals, the Commissioner (Appeals, M/s Mahalaxmi Rice Factory, M/s, M/s Punjab Rice, the Tribunal Chandigarh Bench, Miscellsneous Petition of M/s, ITA No, M/s, ITA No.1502/Chd/1990, Tribunal, Tribunal, Miscellaneous Petition of M/s, Tribunal, M/s, Tribunal, the ST XXII Forms, Tribunal, Amritsar, Tribunal, the Hon'ble Tribunal, M/s, Amritsar, Tribunal, Tribunal, Tribunal, M/s, the Commissioner (Appeals, Tribunal, Tribunal, Tribunal, M/s, Tribunal, the High Court, Tribunal, the Commissioner (Appeals, Tribunal, M/s, Tribunal, Tribunal, the Commissioner (Appeals, Tribunal, Tribunal, Tribunal, the Commissioner (Appeals, Tribunal, the Commissioner (Appeals, M/s Bhasin Rice &amp, General Mills, the District Food Supplies Controller, State, Tribunal, the Tribunal, M/s, Tribunal, Hon'ble High Court, M/s, Tribunal, Tribunal, Tribunal, Tribunal, M/s, the Commissioner (Appeals, Tribunal, M/s, the Commissioner (Appeals, Tribunal, the Commissioner (Appeals, the Commissioner (Appeals, Tribunal, M/s, Tribunal, Miscellaneous Application of M/s, Tribunal, the Commissioner (Appeals, the Commissioner (Appeals, Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, M/s, Tribunal, Tribunal, Miscellaneous Application, the Commissioner (Appeals, Tribunal, Tribunal, Reliance, Tribunal, M/s Bansal Rice Mills, Tribunal, Miscellaneous Application, Tribunal, Tribunal, the Commissioner (Appeals, the Miscellaneous Application, M/s, M/s, the Commissioner (Appeals, M/s, the Tribunal in M/s, the Tribunal, Tribunal, Tribunal, M/s, the Commissioner (Appeals, Tribunal, Tribunal, Tribunal, Tribunal, the Commissioner (Appeals, M/s, Tribunal, Tribunal, Tribunal, the Commissioner (Appeals, Tribunal, the Commissioner (Appeals, M/s, the Commissioner (Appeals, M/s Bhasin Rice &amp, General Mills, Tribunal, Tribunal, Tribunal, Tribunal, M/s Bansal Rice Mills, Tribunal, M/s, Tribunal, the Commissioner (Appeals, Tribunal, Hon'ble Tribunal, M/s Bansal Rice Mills, the Commissioner (Appeals, Tribunal, M/s, M/s, Tribunal, Tribunal, Kurali, M/s, General Mills, M/s, General Mills, Photostat, Photostat, M/s, General Mills, Photostat, M/s, Asstt, M/s, Amritsar, M/s, Amritsar, M/s, the State of Punjab, the Truck Operators Union, Amritsar, the Distt., M/s, Amritsar, Amritsar, Amritsar, the Amritsar party, going time &amp, Truck Union, Kurali, Munshi, the Truck Union, Truck Union, Kurali, Amritsar, the Amritsar party, paddy basmati, EM, the paddy stock register, bardana, dust &amp, ADI, ADI, Amritsar, Punjab National Bank, Kurali, Bank, Amritsar, Kurali, Punjab National Bank, Income Tax Officer, Punjab National Bank, M/s, Bank, Bank, M/s, Amritsar, Bank, M/s, Kurali, Bank, Income Tax Officer, Amritsar party, sham, Income Tax Officer, Amritsar party, Income Tax Officer, M/s, Amritsar, Shri Subhash, Shri Subhash Chand, Shri Subash Chand, Income Tax Officer, M/s, General Mills, Amritsar, Kurali, the Truck Union, Punjab National Bank, Kurali, R. Dalmia v., CIT, ITR, Calcutta High Court, Shankar Industries, CIT, M/s, General Mills, Amritsar, the Punjab National Bank, Amritsar, Kurali, Income Tax Officer, Shri Subhash Chand, the Truck Operators Union, Munshi, G.R, the Truck Union, sales.10, Government, Rama Krishna Rice &amp, Parmal, Basmati, Rama Krishna Rice &amp, Tribunal, Commissioner (Appeals, the State Government, Bank, CIT, Bharat Engineering &, Construction Co., SC, CIT, Cotton Mills Ltd., Amritsar, the Calcutta High Court, United Commercial &, Industrial Co.(P) Ltd., Amritsar, Kurali, Motor Union, DFC, State Govt, DFC, Kurali, Kurali, Amritsar, Kurali, the State of Punjab, Amritsar, Amritsar, Kurali, Amritsar, State Government, the State of Punjab, ITA No., ITA No.1729/Chd/1990, Tribunal, ITA No, Kurali, Shri P.C. Jain, the District Food and Supplies Controller, Tribunal, the Tribunal on the ground, Ex-III Extract, Tribunal, Bhasin Rice &amp, General Mills, Mahalaxmi Rice Factory, Chhajjumajra ITA No.1130/Chd/1992, ITA No., M/s, Tribunal, General Mills, the Commissioner (Appeals, Tribunal, Tribunal, Tribunal, Tribunal, M/s, S., Tribunal, Tribunal, Tribunal, M/s, the Hon'ble Tribunal, M/s, ITA No.1502/Chandi/1990, ITA No., Tribunal, the Hon'ble Tribunal, the Hon'ble Tribunal, M/s, Tribunal, Amritsar, books),and, Tribunal, the Hon'ble Tribunal, Tribunal, Amritsar, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Hon, Tribunal, Tribunal, Tribunal, Tribunal, Amritsar, the Hon'ble Tribunal, the Hon'ble Tribunal, Tribunal, M/s, Tribunal, Tribunal, Tribunal, M/s, Tribunal, M/s, Tribunal, Tribunal, the Tribunal on the ground, the Hon'ble Tribunal, Tribunal, Tribunal, M/s, Tribunal, M/s, M/s, M/s, General Mills, Gumtala, Punjab National Bank, M/s, General Mills, M/s, General Mills, M/s, General Mills

PERSON: Rachana Singh, Rice Mills, Rachana Singh, Rice Mills, levy rice, Ropar, Rice Mills, Pawan Kumar Neeraj, Ropar, Ludhiana, Rice Mills, Nos, Rice Mills, Chandigarh Bench, Chandigarh, Rice Mills, Santemajra, Chhajumajra, Rice Mills, ITA Nos, Chandigarh Bench, Chandigarh, Rice Mills, Kurali, Rice Mills, Shri Sudhir, Rice Mills, ps, Supplies Controller, Vandna Bhasin, Rakesh Bala, Vandna, Rakesh, Barnala, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills-Subsequent, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Chandigarh Bench, Amloh, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Chandigarh Bench, Rice Mills, Rice Mills, Chandigarh Bench, Rice Mills, Rice Mills, ITA No, Rice Mills, Cumtala, Mills, Amritsar, Amritsar, Mills, Mills, Amritsar, Mills, Besides, Supplies Controller, Amritsar, Mills, Dwarka Nath, Mohan Singh, Mohan Singh, Raghbir Singh, Amritsar, Rs, Kurali, Mills, Mills, Rice Mills, Amritsar, Amritsar, Kurali, Kurah, Kurali, Mohan Singh, Shri Mohan Singh, Kurali, Rice, Mills, Mills, Sampath Iynegar-1990 Edn, Vol, Ferozepur, Ferozepur, levy rice, Miller, Tarn Tarn, Amritsar, Rayya Mandi, Ferozepur, Rice Mills, Kurali ITA No, Rice Mills, Santemajra, Kharar ITA No, Punjab Rice Mills, Punjab Rice, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Amritsar, Nos, Rice Mills, Rice Mills, Rice Mills, Rice Mills, Hon'ble Tribunal, Rice Mills, Rice Mills, Rice Mills, Amritsar

ORDINAL: first, first, first, first, second, secondly, first, secondly, Third, second, Third, Third, first, first, first, first, secondly, first, first, first, first, first, first, first, first, first, second, secondly, first, first, second, first, first, secondly, first, second, secondly, First, secondly, first, secondly, second

DATE: year 1988-89, the year, 1990, August, 1988, 1961, year 1988-89, 1990, 68,69,980, 10949, 1990, 1127, 1129, 1128, 1130, 1502, year 1988-89, 1127, year 1988-89, 1502, 1720/1990, 20-8-1991, year 1988-89.2, 20-8-1991, 1729, year 1988-89, 1,30,020, 1502, year 1988-89, year 1988-89, 20-8-1991, 1127, 1128, 1129, 1130, year 1988-89, 20-8-1989, year 1988-89, 20-10-1991, the day, year 1988-89, 20-8-1991, 561943, 561982, 20-10-1987, the A.E.T.C., Ferozpur, 12-10-1989, 1989, 1989, last year, the year, this account".6, 14-9-1990, the year 1990, 1978, 1978, 1961, this year, 1972, 1976, 16-9-1987, 1991, the year 1982, 2-11-1987, 1502, 1502, year 1988-89, 1121, year 1988-89, year 1988-89, 1127, year 1988-89, 1128, year 1988-89, 6-1991, 1729, year 1988-89, No.2 of assessment year, 20-8-1991, 15, 20-8-1991, 20-8-1991, 20-8-1991, 20-8-1991, 1502, year 1988-89

GPE: paddy, paddy, paddy, paddy, ITA Nos, assessee, assessee, Miscellaneous Petition, assessee, assessee, assessee, M.A., paddy, ST, Kurali, ST, ST, ST, ST, ST, G.R., Kurali, Kurali, G.R., dasti, Kurali, paddy, ST, pp, ST, ST, ST, pp, pp, pp, pp, ST, paddy, ST, ST, assessee, assessee, ST, Kurali, paddy, paddy, ST, Village, assessee, M.A., Assessee, M.A., paddy, assessee, assessee, assessee, assessee, Tribunal.(vii, assessee, assessee, assessee

LOC: Govt, appellant.5, Msc

NORP: polish, Hon'ble, Representative, Representative, Representative, Representative, addressee, Representative, Bharat, Tribunal-

WORK_OF_ART: Miscellaneous Petition, Miscellaneous Petition of M/s, Shri Subhash Chand

MONEY: 256(1, 58,69,980, 2 &, 1 per cent, 18 per cent, 14 per cent, 17 per cent, 5 per cent, 3 per cent &, 28 per cent, 95 per cent, 17 per cent, 66 per cent, 5 per cent, 20 per cent, 5 per cent, 75 per cent, 75 per cent

PRODUCT: Representative

EVENT: serial (ii

TIME: 20-1-1988

QUANTITY: 6-1-1988, 3-2-1988, 6-1-1988, 6-1-1988

FAC: the Serial No