Late Umrao Prasad Gupta Vs. Assistant Commissioner of Wealth

Decided On : Jun-18-2004

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 17, Section 17, Section 16(1, Section 16(5, the WT Act, the WT Act, the WT Act, the WT Act, the WT Act, Section 17(B, Section 17, Section 17, Section 147, Section 139, Section 147, Section 147 w.e.f., Section 147, Section 119, Section 154, Section 154, Section 254(2, Section 263, Section 147, Section 147, Article 14 of the Constitution of India, Section 147, Section 143(1, Section 144, the Indian Evidence Act, Section 147, Section 148, Section 147 of the Act, Section 80, Section 147, the IT Act, Section 147, Section 80HHD, Section 143, Section 147 of the Act, Section 147 of the Act, Section 17, Section 17, Circle 6(1, Section 17, Section 17, Section 1.7, the WT Act, Section 17, Section 17, Section 17, the WT Act, ITR 83, ITD 1, Section 11, Section 40, the Finance Act, Section 5, the WT Act, Section 2(ea, Rule 5, the Constitutional Bench

CARDINAL: 1, two, 1., 2, 3, 4., two, two, two, 2, 7-9, 549, 152, 549, two, 143(3, 143(3, 671, 2, 3, 3, two, pp.7, 5, 253, 236, 67, 1, 72, 76, 823, 254, 82, 23, 24, one, 4 to 10, 4, three, two, two, one, 6, two, two, 103, 8, 12, 231, 906, 8, 23, 9, 2, one, two, 10, two, 186, 3, 97, 874, 8, 3,71,610, 25, 40, 25, 15, 20, 3,71,610, 2,85,510, 3(j

DATE: 12th Jan., 2000, Jan., 1998, 1957, 1957, 1957, 1957, 1957, 31st Aug., 1991, 1991-92 and, 1992-93, the above assessment years, 1987, 1961, 1987, 1st April, 1989, Oct., 1989, 1st April, 1989, 1872, 1961, 29th March, 1990, years, 1985-86, 1985-86, 29th July, 1990, 1985-86, 1985-86, the two years, the years, 1991-92 and, 1992-93, March, 1993, 1957, 1957, 2002, under Section 17, 2000, 2000, 2002, 2002, 2002, 11th June, 2004, the whole year, the year, the previous year, 1983, 1972, 7th Feb., 1994, 12th Feb., 1994, 15th Feb., 1994, the years, these two years, 1991-92 and, 1992-93, the financial year 1993-94, 1991-92, 1992-93, each year, the years

GPE: New Delhi, Assessee, New Delhi, Clause, Assessee, Expln, Assessee, New Delhi, assessee, New Delhi, New Delhi, New Delhi, assessee, Bawa, Mumbai, Ashwin C. Shah, Padmasundra Rao

ORG: AO, AO, the Delhi Stock Exchange Ltd., the Delhi Stock Exchange Association Ltd., Vijay Bubna, AO, the Delhi Stock Exchange Association Ltd., AO, the Delhi Stock Exchange Ltd., AO, AO, AO, AO, Delhi Stock Exchange, AO, AO, AO, Reliance, Direct Tax Laws (Amendment) Act, the Direct Tax Laws (Amendment) Act, Department, the Supreme Court, The Supreme Court, AO, AO, AAC, AO, AO, ITO, Tribunal, ITO, CIT, Sections 148, Clause 7.2, AO, CBDT, ITO, AO, AO, Garden Silk Mills, CIT Reassessment--Condition, ITO, ITO, ITO, CIT Reassessment, AO, ITO, ITO, Court, Court, ITO, AO, Departmental Representative, AO, AO, AO, Asstt, CIT, Asstt, CIT, Tribunal, AO, AO, Tribunal Rules, AO, Asstt, CIT, AO, Asstt, CIT, AO, AO, Delhi Stock Exchange Ltd., AO, Delhi Stock Exchange, AO, Mahanagar Telephones Nigam Ltd v., CBDT, the Hon'ble Court, ITO, apex Court, CIT, CIT, Kalvinator of India Ltd., the Hon'ble Delhi High Court, Garden Silk, the Gujarat High Court, the Rajasthan High Court, the Rajasthan High Court, Mercury Travels Ltd., AO, AO, AO, CIT, jurisdictional High Court, Jindal Photo Films Ltd., Tarson Tea Co.(supra, the apex Court, ITR, AO, Special Bench, CIT, TTJ, the Supreme Court, Stock Exchange, Asstt, CIT, Bombay Tribunal, TTJ, ITD 573, CWT, Tribunal, Counsel of, Counsel, Special Bench, Asstt, CIT 5, the Delhi Stock Exchange Association Ltd., High Court, Department, Court, Suffice, the Mumbai Tribunal, Tribunal, the Bombay Stock Exchange Rules, Ahmedabad Stock Exchange, the Hon'ble Supreme Court in Stock Exchange of Ahmedabad, BSE, DSE, DSE, Counsel of the assessee, Counsel of the assessee, the Mumbai Tribunal, Delhi Stock Exchange, BSE, ASE, BSE, Bench, DSE, DSE, the DSE Ltd., BSE, BSE, the Delhi Stock Exchange Association Ltd.'s, Counsel of, ASE, DSE, the Gujarat High Court, Mumbai Tribunal, Court, Ahmedabad Stock Exchange, British Railways Board, The Stock Exchange, the Department on, the Hon'ble Court, ASE, DSE, Ahmedabad Stock Exchange, the Hon'ble Court, Cas &amp, SC, BSE, DSE, Court, Delhi Stock Exchange, Delhi Stock Exchange, the Delhi Stock Exchange, AO, AO, AO

ORDINAL: 1st, 5th, first, 31st, second, first, first, 2,85,510

EVENT: Clause 11, WT Act, WT Act, WT Act

PRODUCT: Circular, Bench, F'

PERSON: Schedule XI, Schedule XI, Marudhar Hotels, Rang Lal Bangur, Foramer France, Marudhar Hotels, Purushottam Das Bangur, Anr, Abhai Singh v. Dy, Jagan Nath Sayal v. Asstt, Ahmedabad, CWT, Ashwin C. Shah, G.K. Iyer, Asstt, Ahmedabad, Ashwin C. Shah, Authorised Representative, Patil, Decd, Tamil Nadu, Morrin Herrington, Ahmedabad, Appendix C, Rajesh Shah, Shah, Shroff AIR 1932, Vinay Bubna v. Stock Exchange, M.M. Rode, Rs

FAC: Jagan Nath Sayal