Damodar H. Shah Vs. Assistant Commissioner of Income Tax

Decided On : Jun-22-2000

Court : Gujarat

LAW: the IT Act, Indian IT Act, the IT Act, the IT Act, the IT Act

PERSON: R.K. Abichandani, Dhirajlal Dhru, R. B. Jodha, Mal Kuthiala, J. H. Gotla, J. B. Panchal, D. R. Naik, D. R. Naik, Hira Lal Sutwala, Vickerman, Chunilal Patel, AOs, under s. 147, under s. 147, J. B. Panchal

CARDINAL: 1, 2., 10,000, 44,703, 49,844, two, 3, 2)(a, 60,200, two, two, 147, 10,000, 62,870, 81,473, 1,14,827, 10,000, 5, 10,000, 20,000, 6,000, 20,000, 20,000, 10,000, 2, 10,000, 2, 6,000, 20,000, 20,000, 6,000, 10,000, 20,000, 20,000, 147, 6., 10,000, 60,000, 10,000, 20,000, 10,000, 8, 9, 9, 1981]131ITR597(SC, 2, 2, 1985]156ITR323(SC, 1995]216ITR489(Mad, one, two, one, one, one, two, 1986]162ITR331(Bom, 10, 10,000, 60,000, two, 2)(a, 147, 11, 147, 147, 12, 426, 7, 362, 34, 34 and, 35, 1961]42ITR547(Mad, 34, 34 and, 35, 34, one, 1, 34(1, 1972]86ITR481(Guj, one, 1976]103ITR736(Patna, 147, 154, two, 2, 1992]198ITR297(SC, 1999]236ITR832(Guj, 13, 14, 1, two, 6,000, 20,000, 2, 20,000, 10,000, 3, 14-6-65, 6,000, 20,000, 10,000, 2, 60,000, 3, 15, 648, 1, 2, 60,000, 33, 20,000, 3, 4, 5, 60,000, 6, 16, 154, 154, 154, 17, 154, 154, two, 18, 154, 154, 147, 148, 19, 147, 148, 154, 147, 154, 147, two, 154, 147, 154, 147, 154, 147, 154, 20, 2(a, 6, 7, 75, 147, 21, 8, 10,000, 6,000, 20,000, 20,000, 10,000, 2, 60,000, 60,000, 6,000, 10,000, 60,000, 20,000, 60,000, 60,000, 30,000, 20,000, 6,000, 20,000, 8,000, 60,000, 147, one, two, 22, 263, 12, 60,000, 147, 23, 147, 50, 154, 4, 147, 154, 24

ORG: AO, CBDT, LIC, AO, AO, AO, AO, inter alia, LIC, AO, AO, AO, Board, LIC, Board, CIT, AO, Board, Board, Tribunal, ITO, Tribunal, Court, AO, AO, AO, the Supreme Court, Court, ITO, the Supreme Court, The Supreme Court, Court, CIT, Court, Supreme Court, CIT, E.I.D. Parry Ltd., ITO, ITO, ITO, Jamnadas Madhavji & Co., ITO, ITO, ITO, AO, AO, Board, AO, AO, AO, AO, AO, AO, Mayor & Co., London & North Western Railway Co., the House of Lords, Court, CIT, Salem Provident Fund Society Ltd., CIT, CIT, ITO, ITO, Radheshyam Khare & Anr, The State of Madhya Pradesh, the Mayor & C. of Westminister, London & North Western Railway Co., the Supreme Court, the State Government, the State Government, Court, Cenlon Finance Co. Ltd., Ellwood, Taxes, the Allahabad High Court, ITO, S. Sankappa & Ors, ITO, the Supreme Court, CIT, Court, ITO, ITO, ITO, Bihar State Road Transport Corporation, the Patna High Court, Department, Taxes, Mason's Personal Representative, ER, CIT, Sun Engineering Works, AO, Court, Asstt, CIT, AO, LIC, AO, Board, Board, Board, the LIC - Allowance, the gross insurance commission, ITO, ITO, Board, the Life Insurance Corporation-Taxation, Attention, Board Circular, A&I, Board, Board, the Public Provident Fund Scheme, Annex, Annex, the Life Insurance Corporation, Board, the Life Insurance Corporation, renewal commission, renewal commission, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, xerox, AO, AO, AO, AO, AO, Jamnadas Madhavji & Co., ITO, AO, AO, ITO, LIC, LIC, AO, Board, AO, CIT, AO, CIT, Board, AO, AO, AO, AO, CIT, Board, AO, CIT, CIT, AO, CIT, AO

DATE: 5453, 1994, years, 1987-88, 1988-89, 1989-90, 1990-91, 1987-88, 1989-90, 14th September, 1965, 6th January, 1984, 1987-88, 1989-90, 1987-88, 1989-90, these two years, 2(c)(iii, 1988-89, 1990-91, these years, 14th February, 1997, these years, 1987-88, 1989-90, 1991-92,, 1992-93, 1993-94, these two years, 1987-88, 1989-90, the year 1988-89, 1990-91, 1989-90, 1,64,750, 1991-92, 2381 of 1996, years, 1986-87, 1988-89, 1990-91, 1991-92, the assessment year, 1989-90, five assessment years, 2(c)(iii, 22nd September, 1965, 6th January, 1985, 1986-87, 1988-89, 1989-90, 79,121, 1990-91, 1990-91, 1,98,187, these years, the assessment years, 14th/22nd September, 1965, the year, the first year's, the year, 6th January, 1984, 14th September, 1965, 6th January, 1984, year, 14th/22nd September, 1965, a year, 2381 of 1996, these very assessment years, 27th March, 1995, 1986-87, 31st March, 1993, 1988-89, 1989-90, 1990-91, 18th March, 1994, these years, 14th February, 1994, the assessee on 23rd March, 1994, a clear, seven days, 1971]82ITR570(SC, 1922, 1961, 14th February, 1994, years, 6th January, 1984, 14th/22nd September, 1965, those two years, 14th February, 1994, those two years, two assessment years, those two years, 1905, 1937, 1922, 1922, 35, 1959]1SCR1440, 1962, 1965]56ITR339(All, 1922, 1968]68ITR760(SC, 1922, 1922, 1961, 1984, years, 14th/22nd September, 1965, 6th January, 1984, 14th/22nd September, 1965, the first year's, the first year's, the year, 6th January, 1984 'Commission, 14th September, 1965, the first year's, year, September, 1965, 30th March, 1993, 30th March, 1993, 22nd September, 1965, 1546, 6th January, 1984, first year commission, the year, first year, the year, 1993-94, 154(3, 5453, 1994, 1988-89, 1990-91, these years, the years 1988-89, 1989-90, this year, that year, 1990-91, 14th February, 1994, these years, 1988-89, 1990-91, these two years, 31st March, 1994, 1988-89, 1990-91, 5453, 1994, 14th February, 1994, the years, 1987-88, 1989-90, 5453/1994, all the assessment years, 2381/1996 and 10744/1996, 14th/22nd September, 1965, 6th January, 1984, 14th/22nd September, 1965, 6th January, 1984, years, 22nd September, 1965, 648 of 30th March, 1993, 14th/22nd September, 1965, 6th January, 1984, the year, first year, the year, 14th/22nd September, 1965, 6th January, 1984, the assessment years, 2381/1996, 1984-85, 2381/1996, 6th January, 1984, the other assessment years, 2381/1996, 10744/1996, 16th April, 1994, 2381/1996, 26th September, 1994, years, 2381/1996 and 10744/1996

LOC: Expln

MONEY: 40 per cent, 15 per cent, 25 per cent, 40 per cent, 15 per cent, 25 per cent, 40 per cent, 15 per cent, 25 per cent, 40 per cent, 50 per cent, 50 per cent, 40 per cent, 40 per cent, 15 per cent, 25 per cent, 40 per cent, 40 per cent, 50 per cent, 50 per cent, 15 per cent, 50 per cent, 50 per cent, 50 per cent, 50 per cent, 50 per cent, 40 per cent, 40 per cent, 50 per cent

GPE: Pankaj, Pakistan, Expln, Bhagubhai, F.No

NORP: Custodian

ORDINAL: first

PRODUCT: Circular