Asstt. Cit Vs. Laxmi Sailaja Traders

Decided On : Sep-08-2004

Court : Income Tax Appellate Tribunal ITAT Hyderabad

LAW: section 40(b)(v, section 40(b)(v, section 40(b)(v, the Income Tax Act, section 40(b)(v, Explanation 4, section 143(3, the Income Tax Act, section 143(1)(a, ITR 64, section 147, Circular, section 13, the Partnership Act, section 49(b, Section 40, the Income Tax Act, section 40, section 40(b)(v

ORG: Hyderabad, HUF, HUF, the Supreme Court, Co., CIT, ITR, SC, Boards Circular No, CBDT, Circular, CBDT, HUF, CIT, under--, HUF, the internal audit party of the Income Tax Department, the Supreme Court, Indian &amp, Eastern Newspapers Society, the Calcutta High Court, CIT v. Union Carbide Corporation, the Supreme Court, CIT, PVS Beedies, P) Ltd., HUF, Warangal, Tribunal, CIT, Circular, CBDT, CIT v. Assembly Rooms, Departmental Representative, CBDT, Honble Supreme Court, Co., United Electrical Co., CIT, Reliance, CIT, HUF, Bench, Departmental Representative, CIT, the Managing Partner, Profit &, The Supreme Court, SC, HUF, HUF, HUF, the Apex Court, HUF, the Apex Court, Supreme Court, Circular, CIT, CIT, the Supreme Court, CIT (Audit, CIT, CIT (Audit, Honble Supreme Court, Co., Co., CIT, HUF, Supreme Court, Co., the Honble Supreme Court, Co., CBDT, CBDT, CIT, the Honble High Court, Co., HUF, Departmental Representative, CBDT, Circular, CBDT, Circular, CBDT, Chhajed Steel Corporation, Asstt, CIT, ITD 419

DATE: previous year, year 1997-98, 1998, the end of the year, the assessment year 1993-94, the initial years, years 1993-94 to 1996-97, the assessment years, year 1996-97, the assessment year 1997-98, 1961, 2000, 40(b)(v, 2002, 2003, the year, the year, 1998, the end of each year, the previous year, 2001

CARDINAL: 2,53,000, 9, one, 229, 458, 739, 25-3-1996, 739, 25-3-1996, 7, 8, 9, 148, 119, 237, 13, 1-4-1989, 242, 1-6-1992, 258, 263, 24, 7, 3, 96, 2,53,000, 739, 25, 24, 1, 24, 3-2-2000, 24, 3-2, 24, 24, 24, 24, 1-4-1989, 24, 24, 9, 9, 77

PERSON: Sri Ch, Sri Ch, Ekambaram, Rasikh Lal &amp, Sri Ch, Sri Ch, Rasikh Lal &amp, Sri Ch, Ekambaram, hereunder.(a, Sri Ch, Balance Sheet, Sri Amrutlal B. Shah, Sri Ch, Sri Amrutlal B. Shah, Sri Amrutlal B. Shah, Sri Amrutlal B. Shah, Sri Ch, Rasikh Lal &amp, Sri Ch, Rasikh Lal &amp, Sri Ch, Addl, Cir, Addl, Rasikh Lal &amp, Rasikh Lal &amp, Addl, Rasikh Lal &amp, Rasikh Lal &amp, Sri Ch, Ekambaram, Rasikh Lal &amp, Rasikh Lal &amp, Sri Ch, Sri Ch, Sri Ch, Ch, Ahmedabad Bench

ORDINAL: first, first, second

FAC: Honble Delhi High Court

PRODUCT: 261, B-Bench

GPE: Warrangal

NORP: ITAT