Kishore Agrawal Vs. Deputy Commissioner of Income Tax

Decided On : May-16-2005

Court : Income Tax Appellate Tribunal ITAT Agra

LAW: Section 158BC, Section 143(3, the IT Act, Section 132A, the IT Act, Section 158BC, Section 143(3, the IT Act, Section 158BFA, the IT Act, Section 132A of the Act, Section 158BC, Section 132A, the IT Act, Section 132A, Section 120, Section 132A. Since, Rule 112D, Section 158BC, Section 292B, the IT Act, Section 158BC, Section 158BC, Section 158BC, Section 132A, Section 132A, Section 132A of the Act, Section 132A on 17th Oct., 1997, Section 132A, Section 158BC, Section 158BC, the IT Act, Section 158H, the IT Act, Section 14B, the IT Act, Section 158BC, Section 158BC, Section 158 of the Act, Chapter XIV-B of the Act, Section 132A of the Act, Section 120, the IT Act, Section 132, Section 132, Section 132A of the Act, Section 132 of the Act, Section 132, the IT Act, Section 132 of the Act, Section 132 of the Act, the IT Act, the IT Act, Section 132A, Section 158BC, Section 158BC, Section 158BC, Section 158BC(a)(ii, Section 158BC, Section 158BC, Section 158BC, Section 158BC, Section 148, Section 148, Section 148, Section 158BC, Section 147, Section 158BC, Section 158BC, Rule 1 of Schedule II, Section 25, Section 15(3, Section 15.1, Section 22(2, Section 22(2, Section 22(2, Indian IT Act, Section 22(2, Section 22(2, Section 22(2, Section 158BC, Section 41, Section 41, Section 41, Section 23, Section 41, Section 34, the Indian IT Act, Section 148, the IT Act, Section 41, Section 41, Section 22, Section 22, Indian IT Act, Section 41, Section 22(2, Section 34, Section 41, Section 41, Section 41, Section 23, Section 41, Section 143, Section 143(3, Section 246A, Section 253, Section 158BC, Section 158BC, Section 158BC, Chapter XIV-B, Section 158BC, Chapter XIV-B, Section 158BC, Section 158BC(a)(ii, Section 22(2, Section 22(2, the Bangalore Bench, Section 148, Section 22(2, Section 158BC, Section 158BC, Section 158 of the Act, Section 158BC, Section 132A of the Act, Section 158BC, Section 132A, Section 158BC, Section 158BC

CARDINAL: 1, 1, 2, 3., 4., 3, one, 75.355, 11,76,003, 1.3.2, 1.3.1, 112D(2, 3, 1.3.2, 3.6, 70, 728, 75, 67, 721, 73, 1.4, 1.4, 3.8, 1.5, 1.5, 5.1, 9 to 11, 7, 2., 2B, 98, 769, 142, 2005.5.6, 1, 2, 2, 2, 3, 2, 2., 3., 1, 2, five, 12.1 to 19, 12.1, 13.2, 14.1, 2, 14.1, 347A, 50, five, 16, 50, 16, 50, 50, 347H, 16, 34, 348B, 10, 10, two, 20, 50, 50, 50, 655H, two, 13, 154, 15.2, 15.3, two, two, two, 29, 204, 15.3, 2, 16, 2, 11.2, two, 17, 3, 11.2, four, two, 34, 148, 15.1, 15.3, 14.1, 18, two, 2, 19, four, 142, 7 to 10, 7, more than forty-five days, 8, 9, 51, 10, 27, 14, 7, 1999.16

DATE: March, 2001, period 1st April, 1987 to, Oct., 1997, Oct., 1999, 1961, the block period 1st April, 1987 to 17th Oct., 1997, 1961, 17th Oct., 1997, Oct., 1999, 1961, the block period 1st April, 1987 to 17th Oct., 1997, 1961, 17th Oct.. 1997, 1961, 6th Jan., 1998 and, 9th April, 1999, 19th Jan., 26th Feb., 1998, the same on, 22nd Sept., 1999, Oct., 1999, 17th Oct., 1997, 6th Sept., 1989, 8th Sept., 1989, Jan., 1998, 15 days, less than 15 days, more than 45 days, less than 15 days, 15 days, 2001, 2000, 2000, 2000, Jan., 1998, 15 days, 15th day, less than 15 days, 15 days, July, 1999, 6th Sept., 1989, Oct., 1989--photocopies, Nos., 1961, 1961, 16th Dec., 1997, 15 days, 15 days, less than 15 days, 15 days, less than 15 days, the expiry of, 15 days, 15 days, less than 15 days, 15 days, 30th June, 2004, 2005, 1990-91 to 17th Dec., 1999, 9th Feb., 6th Sept., 1989, 1961, 43 of 1961, 30th March, 1988, Oct., 1989, 6th Sept., 1989, Sept., 1989, 6th Sept., 1989, 17th Oct., 1997, more than 15 days, 3, 4, period 1st April, 1991 to, Feb., 2001, 30th June, 2004, a period of, 15 days, less than 15 days', more than 15 days, less than 15 days, less than 15 days', a period of, 15 days', a period of, 15 days, less than 15 days, less than ... days', less than seven years', 1964, less than seven years', seven years, 1964, more than seven years, less than seven years', seven years, The period of seven years, less than seven years, Aug., 1961, annual, 31st July, 1971, less than seven years', 1964, a period of, seven years, less than seven years', 1964, 1964, less than seven years', seven years, the period of, seven years, the month of July, 1961, the month of September, 1961, Dec., 1961, 1st Dec., 1968, less than seven years, Dec., 1961, a period of, seven years, less than seven years', 1964, less than thirty days, the next day, less than thirty days, the next day, 1945, thirty days', less than thirty days', 1922, less than thirty days, the previous year, 22nd July, 1942, thirty days', less than thirty days', thirty clear days, the thirty days, thirty days, thirty clear days, thirty days', less than thirty days', thirty days', less than thirty days', less than thirty days, thirty days, 1985, '1, less than thirty days', the thirty days, thirty clear days, thirty days', ' days, thirty clear days', less than thirty days', 22nd June, 2002, more than two months, a period of, 15 days', less than fifteen days', 1962-63, 7th March, 1967, 25th March, 1967, the 25th March, the 27th of March, 1967, 31st March, 1967, March, 1967, 27th March, 1967, 1962, 1922, 1961, 1922, less than thirty days, less than thirty days, less than fifteen days', a period of, fifteen days', less than ... days', days, the last day, twelve months, the end of the month, thirty days, sixty days, fifteen days', 22nd June, 2002, 1990-91, 1999, less than fifteen days, 1961, the first day of January, 1997, less than fifteen days, Dec., 2001, fifteen days, fifteen days', less than fifteen days', 1964, less than seven years', less than seven years', seven years, the period of seven years, the period of seven years', 1964, less than thirty days', thirty days', less than thirty days', thirty clear days, 1994, fifteen days, more than fifteen days, 1955, less than thirty days, 6th Jan., 1998, 1961, Oct., 1999

ORDINAL: 26th, 26th, first, 26th, 6th, 6th, 5th, second, 5th, 8th, 16th, first, first, first, first, second, first, second, first, 7th, 7th, 26th, 26th

GPE: New Delhi, Mathura, Mathura, New Delhi, Mathura, Kishore, Mathura, assessee, New Delhi, New Delhi, New Delhi, New Delhi, Delhi, Delhi, Delhi, Counsel, Delhi, assessee, assessee, Counsel, Counsel, Counsel, Counsel, Tribunal, New Delhi, Counsel, India, West Bengal, Sikkim, Assam, Nagaland, Karnataka, Ahmedabad States, Gujarat, Rajasthan, Pune States, Madras State, Kerala, Hyderabad States, Bihar, Delhi, Delhi, Delhi, Mathura, Mathura, Delhi, assessee, Delhi, Mathura, assessee, Satish Chand, Co., India, Bombay, England, Bombay, assessee, assessee

ORG: the Trade Tax Authorities, UP, the Trade Tax Authorities, CIT, Shri Kishore, Notice under Section 158BC, Shri Kishore, Mobile Squad, Shri M.M. Agarwal, DI, DI, CBDT, S.O. 708, Union Territory, AO, AO, Asstt, CIT, Asstt, CIT, TTJ, ITD 183, CIT, TTJ, All)(TM, ITD 49, AO, AO, AO, AO, AO, Shri Haresh, AO, ITO, AO, ITO, Shri Haresh, AO, AO, UP, the Union Territory of Delhi, HUF, AO, HUF, Tribunal, Asstt, CIT 5.4 Validity, AO, AO, Tribunal, SMC, Vinod Kumar, Asstt, CIT, TTJ, Agra, Neera Agarwal, CIT, Departmental Representative, Government of India, the Ministry of Finance, Directors, CBDT, Directors, Schedule, Directors, Schedule, Directors, Uttar Pradesh, Union Territories of, the Union Territories10, Andhra Pradesh, Orissa, Union Territory, the State of UP, the State of UP, Courts, All India Jurisdiction, S.O., Board, All India Jurisdiction, the Directors General, All India Jurisdiction, Act.10, the Trade Tax Authorities, the State of UP, State, the Trade Tax Authorities, the Trade Tax Authority, Mathura, Tribunal, SMC, Tribunal, Ram Kumar Agarwal, Subhash Chand Sharma &, Asstt, CIT, Tribunal, Revenue, AO, AO, AO, AO, the Hon'ble Supreme Court, High Courts, Braithwaite &amp, Co. Ltd., the Hon'ble Supreme Court, the Companies (Profits) Surtax Act, Bombay High Court, CIT, the Companies (Profits) Surtax Act, the Companies (Profits) Surtax Act, Tribunal, the High Court, the Supreme Court, the High Court, Department, Tribunal, the Calcutta High Court, Braithwaite &amp, CIT, New India Industries Ltd., the Hon'ble Supreme Court, the Companies (Profits) Surtax Act, the Gujarat High Court, New India Industries Ltd., CIT, the Companies (Profits) Surtax Act, the High Court, the Companies (Profits) Surtax Act, Department, the Supreme Court, the High Court, the High Court, the Hon'ble High Court, Asstt, CIT v. Ekbal &amp, Co., ITO, ITO, Tribunal, Tribunal, Maxwell, Court, Tribunal, Railway Sleepers Supply Company, CIT, Departmental Representative, Hon'ble High Court of Allahabad, High Court, Asstt, CIT v. Ekbal &amp, Co., the Hon'ble Supreme Court, ITO, ITO, ITO, Maharashtra Agrl, Asstt, CIT v. Ekbal &amp, Co., AO, Vinod Kumar, Agarwal &, Anil Kumar Agarwal, CIT, The Hon'ble Tribunal, the Hon'ble Tribunal, AO, AO, AO, AO, AO, the Supreme Court, CIT v. Braithwaite &amp, Co. Ltd., the Companies (Profits) Surtax Act, the Hon'ble Supreme Court, the Hon'ble Supreme Court, Lordships, the Companies (Profits) Surtax Act, CIT v. Ekbal &amp, Co., Prabhat Saw Mills &, Timber Merchants v. ITO, ITD 548, Departmental Representative, AO, CIT, the Bombay High Court, Tribunal, SMC, Tribunal

PERSON: Jagmohan Yadav, Kumar Agrawal, Jagmohan Yadav, Kumar Agrawal, Kumar Agrawal, Nos, Notifications Nos, Monga Metals, Verma Roadways, A.K. Bansal v. Asstt, Natwarlal Adesara, Natwarlal Adesara, Notification F. No.415/11/1986-IT, Kanpur, Monga Metals, Agra Bench, Agra, Delhi Bench, Schedule, Schedule, Schedule, Chandigarh States, Calcutta States, Kanpur States, Bangalore States, Goa, Schedule, Kanpur, Directors, Directors, Directors, Shri Kishore Agrawal, Kanpur, Agra Bench, Delhi Bench, Vinod Kumar, Kishan Lal, Nos, Monga Metals, Schedule II, Schedule II, Schedule II, Leonard Stone, Agrl, Nos, Delhi Bench, Delhi Bench, Delhi Bench, Nos, Agra Bench, Delhi Bench

QUANTITY: 361.643 kgs, 70.176 kgs, 70.176 kgs.

PRODUCT: Thereupon, Section 158BC, Section 158BC

EVENT: Section 246A, the 1922 Act

NORP: Punjab, inter-State, Hon'ble, Hon'ble, Commr

WORK_OF_ART: 8.2 From the, "Interpretation of Statutes, 8th Edition, Mil Iqbal Husain

TIME: the last minute, the last minute, last minute, the last minute, 1922 Act

FAC: Mir Iqbal Husain, Mir Iqbal Hussain