PromaIn Ltd. Vs. Deputy Commissioner of Income Tax

Decided On : Jun-07-2005

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: the IT Act, Section 132, the Division Bench, Section 132, Section 132, the Division Bench, the Allahabad Bench of, Section 132, Section 132, Section 132, Section 132, Section 246A, Section 132(1, Section 158BC, Chapter XIV-B, Section 132(1).According, Section 158BC, Chapter XIV-B, Chapter XIV-B, Section 132(1, the IT Act, Chapter XIV-B, Chapter, Section 132(1, Section 132(1, Chapter XIV-B.7, Section 260A, Chapter XIV-B, Chapter, Chapter XIV-B, Section 132(1, Section 147/148, Section 147/148, Chapter XIV-B, Section 132(1, Section 132(1, Section 132(1, Section 158BC, Section 132(1, Section 132(1, Chapter XIV-B, the Allahabad Bench of, Chapter XIV-B., Section 132(1, Chapter XIV-B, Chapter XIV-B, the Finance Act, Chapter XIV-B, Chapter XIV-B, Chapter XIV-B, Chapter XIV-B, Chapter XIV-B., Section 132(1, Section 158BC, Section 158BC.Referring, Chapter XIV-B, Section 132(1, Section 158BC, Chapter XIV-B, Section 158BC, Section 158BC, the IT Act, the IT Act, Section 132(8A, Section 132(8A, the IT Act, the Criminal Procedure Code, Section 158BE(1, Section 158BE(1, Section 158BE(1, the IT Act, Section 158BE, the IT Act, Section 158BE, Section 158BE(1, Section 132(8A, Section 132(9A, Section 132B(1)(i, Section 132B(1)(ii, Section 132B(3, Section 132, Rule 112, Section 158BE(1, Section 132, Section 132-B, Rule 112, Section 132(1)(iii, Section 132(1, Chapter-XIV-B, the IT Act, Question 13, the IT Act, the IT Act, Section 116 of the Act, Section 120, Section 131, Chapter, Section 132, Section 253, Section 132.26, Section 132, Chapter XIV-B., Chapter XIV-B, Chapter XIV, Chapter XIV-B, Section 132(1, Section 132(1, Article 226, Chapter XIV-B., Chapter XIV-B, Section 132(1, Chapter XIV-B, the IT Act, Section 132(1, Section 147, Section 148, Section 132(1, Section 132, Article 226 of the Constitution.32, Section 132, Section 158BC, Rule 10, Section 132(1, Section 132(1, Section 120, the IT Act, Section 132, Section 132, Section 132, the IT Act, Section 132, Section 132, Section 132, Section 132, Section 132(1, Section 132, Section 132(1, Section 132(1, Section 132, Section 132, Section 132, Section 132(1, Section 132(1, Section 132(1, the IT Act, Section 132, Chapter XIV-B., Section 158BC, Section 132, Section 132, Section 132, Chapter XIV-B.49, Section 220(2, Section 260A of the Act, Section 254(2, Section 154, Section 158BC, Section 158BC, Section 132, Section 158BC, Section 158BC, Chapter XIV-B, ITR 80, Section 132(1, Section 132(1, Chapter XIV-B, Section 132(1, Section 132(1, Section 132(1, Article 226/227 of the Constitution of India.54, Section 132(1, Section 132(1, Chapter XIV-B, Section 132, Section 132(1, Article 226/227 of the Constitution of India, Section 132(1, Section 132(1, Section 132(1, Section 260A., Section 132, Section 260A., Section 132(1, Section 158BC, Section 143(3, the IT Act, ITR 1 (Del)(FB, Section 132, Chapter XIII-C, Section 132, Section 132(1, Section 132, the IT Act, Section 132, Section 132, the IT Act, Section 132, the IT Act, the IT Act, Chapter XIV-B, Section 132(1, Chapter XIV-B, Section 132, Section 132(1

CARDINAL: 1, five, 2, 67, 721, 73, 1, 67, 202, 74, 60, 79, three, three, three, 81, 87, five, five, 253, 242, 249, 237, 72, 640, 372-375, three, 263, 235, 526, 249, 253, 37-43, 2, 1, 71, 194, 239, 195, 786, 171, 381, 231, 318, 239, 249, 760, one, 263, one, two, 2, erroneous.21, 2, 2, 2, more than one, 2 to Section 158BE(1, 1, 2, 2, 3, 4, five, 2(a, 3, 1, 2, 5, 112C, 6, 2, 112C, 2, 8, 9, 10, 11, 12, 14, 24, 253, two, 354, 1, 2, 703(E, 2, 2, 3, 2, 36, one, five, fourteen, three, two, 148, 76, 158, 68, 37 to 43, 1997.These, two, 194, 160, 961, 968, 241, 143, 93, two, two, 260, 56, three, 192, 9, 347, 59, 60, 256, 17, 198, 320, two, 1961.The, three, 1

DATE: 1961, 2000, 2000, 2000, 2002, 2001, 2003, 2003, 2000, Sept., 2001, 2001, 1999, 70, 2001, 2002, quashed.11, 1995, 2003, 1999, 2002, 1993, 1997, 1969, 1992, 158BC, 1992, 1988, 1998, 1999, 2001, 1st July, 1995, 2003, a particular year, 3rd Dec, 2001, 1961, 43 of 1961, 6th Sept., 1989, 1984, 1970, 1986, 1968, fourteen days, more than fifteen days, 1961, 30th day of June, 1995, 30th June, 1995, a period of, one year, the end of the month, 30th June, 1995, 1992, 1986, 2000, 2005, 1st Feb., 2005, 2005, 1005, 30th June, 1995, 30th June, 1995, 30th June, 1995, 2003, 1991, Aug., 2003, Sept., 2001, Sept., 2001, July, 1999, 2002, 1992, 1970, some years, 1961

NORP: Hon'ble, Hon'ble, Hon'ble, Hon'ble, Hon'ble, Hon'ble, Hon'ble, Hon'ble, Prakash Chitra, Hon'ble, Hon'ble, Statute

ORG: Tribunal, Tribunal, Tribunal, inter alia, Tribunal, Asstt, CIT, TTJ, All)(TM, ITD 49, All)(TM, Tribunal, AO, Tribunal, the Allahabad Bench, the Division Bench, Smt, Asstt, CIT, TTJ, Tribunal, CIT under Section 132, Ors, CIT, TTJ, ITD 340, AO, Tribunal, AO, Tribunal, AO, Tribunal, the High Court, Benches of Tribunal, CIT, TTJ, ITD 439, Bench, Shri C.S. Aggarwal, AO, Tribunal, Tribunal, Lordships, Lordships, Tribunal, Department, Delhi High Court, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Hon'ble Punjab &, Haryana High Court, Hon'ble Punjab &amp, Haryana High Court, the Hon'ble Supreme Court, Hon'ble Supreme Court, Union of India, Ors, Kaumudini Narayan Dalal, Union of India v., SC, Hon'ble Punjab &, Haryana High Court, Hon'ble Kerala High Court, CIT, ITR, Ors, CIT, Tribunal, Tribunal, Reliance, Shri C.S. Aggarwal, Ashok Kumar Soni v. Dy, CIT, TTJ, Tribunal, CIT, TTJ, Tribunal, Tribunal, Department, Tribunal, Department, Tribunal, Clauses, Tribunal, Urmila Lamba and Ors, Asstt, CIT, the Tribunal on the ground, Allahabad Bench of, CIT, CIT, Tribunal, Bangalore Special Bench of Tribunal, the Bangalore Special Bench, the Bangalore Special Bench, Tribunal, M/s, Hon'ble Kerala High Court, CIT, Ors, v. Union of India and Ors, v. Union of India, Tribunal, the Bangalore Special Bench, the Bangalore Special Bench, Tribunal, the High Court, Tribunal, Tribunal, Allahabad Bench of, Hon'ble Bombay High Court, CIT, ITR 534, Maharani Kam Sundri, Court, Ashok Chawla &, Tribunal, AO, AO, Hon'ble Supreme Court, Court, Court, the Bangalore Special Bench of, Reliance, Hon'ble Supreme Court, Tribunal, Hon'ble Supreme Court, ITO, SC, Reliance, Hon'ble Supreme Court, Barium Chemicals Ltd., CLB AIR 1967 SC 295, Court, Hon'ble apex Court, Hon'ble Supreme Court, Reliance, Kerala High Court, Ashok &, Co., CIT, AO, Reliance, Ors, Appropriate Authority and Ors, Appropriate Authority, Hon'ble Supreme Court, Hon'ble Gujarat High Court, CIT, ITR, ITO, AO, Tribunal, the Hon'ble Punjab &, Haryana High Court, Department, Lordships, Tribunal, Hon'ble Punjab &, Haryana High Court, Department, the Hon'ble High Court, the High Court, Tribunal, AO, M/s Anuradha, the Bangalore Special Bench of, the Bangalore Special Bench, PO, Bangalore Special Bench, CrPC, CrPC, Departmental, the Bangalore Special Bench, Hon'ble Bombay High Court, CIT, Tribunal, Tribunal, a High Court, Tribunal, CrPC, Bench, Explanation, CrPC, the Supreme Court, Union of India, Tribunal, Tribunal, Tribunal, the Tribunal Question, Departmental, AO, CBDT, State, Tribunal, AO, AO, Tribunal, AO, AO, Tribunal, Tribunal, AO, AO, Tribunal, AO, Tribunal, AO, Tribunal, CIT, Tribunal, CIT, Ors, Tribunal, the Special Bangalore Bench, Ajit Kumar Jain v. Union of India, the High Court, Tribunal, AO, Tribunal, Sections 246A, Tribunal, AO, Tribunal, the Hon'ble Delhi High Court, the High Court, Chandigarh Bench, Tribunal, Tribunal, AO, the Tribunal under Section 260A, the Hon'ble Punjab &, Haryana High Court, Chandigarh Bench, the Hon'ble Punjab &, Haryana High Court, Revenue, the High Court, the Supreme Court, the High Court, Tribunal, the Hon'ble Tribunal, AO, AO, Tribunal, the High Court, Tribunal, Urmila Lamba and Ors, Tribunal, Tribunal, Tribunal, Allahabad Bench of, Panchnama, Department, Tribunal, Department, Department, Tribunal, Tribunal, Court, AO, AO, Tribunal, CBDT, S.O. No, the Directors General of IT, Directors, CBDT, Directors, Schedule, Directors, Schedule, Directors, Tribunal, Tribunal, the High Court, the Supreme Court, Court, the High Court, Tribunal, M/s Anuradha, Tribunal, Hon'ble Madhya Pradesh High Court, Naraindas v. CIT, Mamchand &amp, Co., CIT, Subir, Hon'ble Allahabad High Court, Hindustan Metal Works and, CIT, Ors, Kerala High Court, CIT, ITO, the High Courts, Tribunal, CIT, Ors, the High Courts, the High Courts, Tribunal, Tribunal, the High Courts, the High Courts, Tribunal, the High Court, Tribunal, the High Court, Tribunal, the High Court, Tribunal, Special Counsel, Tribunal, High Courts, the High Courts, Tribunal, Tribunal, AO, AO, AO, the Hon'ble Supreme Court, CIT, SC, Central Provinces Manganese Ore Co. Ltd., CIT, ITR, SC, ANZ Grindlays Bank Plc v., CIT, Chem Amit, Asstt, CIT, the High Court, Tribunal, Tribunal, The Delhi Bench, Tribunal, CIT, TTJ, AO, the Tribunal under Section 253(1)(b, AO, AO, AO, AO, AO, AO, AO, AO, the Hon'ble Delhi High Court, the apex Court, Union of India, SC, Tribunal, Tribunal, AO, AO, AO, Clauses, the High Court, Tribunal, AO, Tribunal, DI/CIT under Section 132(1, AO, AO, AO, AO, DI/CIT under Section 132(1, AO, DI/CIT under Section 132(1, the High Court, the High Court, Tribunal, CIT, Tribunal, Tribunal, Tribunal, Division Benches, Tribunal, jurisdictional High Court, the High Court, Tribunal, Kerala High Court, CIT, Bombay High Court, CIT, Delhi High Court, B.K. Nowlakha and, v. Union of India, High Court, Tribunal, Punjab &, Haryana High Court, CIT, the Tribunal, Chandigarh Bench, Tribunal, DI/CIT under Section 132, Tribunal, the High Court, the Hon'ble Tribunal, Tribunal, DI, DI, Tribunal, Panchas, Revenue, Tribunal, the High Court, Tribunal, the High Court, Tribunal, AO, AO, the Director of Investigation, the Director of Investigation, Lordships, Court, Tribunal, DI, Lordships, the Delhi High Court, CIT, Kalvinator of India Ltd., the Hon'ble Supreme Court, CIT, P) Ltd., SC, the Hon'ble Punjab &, Haryana High Court, DI, Lordships, Tribunal, Lordships, the High Court, Tribunal, DI/CIT under Section 132(1, Special Counsel, Court, State, the Hon'ble Supreme Court, A.K. Kraipak v. Union of India AIR, SC, the High Court, AO, Hon'ble Supreme Court, Rent Control Tribunal

PRODUCT: Bench, Section 158BC, 302, 919, Section 158BA, CIT(A).50, Section 158BC, Section 158BE

GPE: New Delhi, Clauses, Clauses, D.K., Clauses, Estates, Panchanama, Panchanama, Panchanama, PO, Expln, Expln, Expln, Expln, Panchanama, Expln, search", Expln, Expln, Expln, Expln, India, India, India, Estates, Panchnama, pp, us, Clauses, Clauses, Clauses, issued.64, Clauses, Clauses

ORDINAL: Third, 4th, Third, first, first, first, second, third, first, 1st, first, 7th, 7th, first, second

PERSON: Mumtaz Banu M. Rafiq Bhai v., Varinder Bhatia, Delhi Bench, Delhi Bench, Bangalore, C. Ramaiah Reddy v. Asstt, Chapter XIV-B, Shri Aggarwal, Ajit Jain v. Union, Lordships, Shri Aggarwal, Shri Aggarwal, Kumar Gupta, C. Balakrishna, Anr, Anr, Shri Aggarwal, Delhi Bench, Varinder Bhatia, Jodhpur Bench, Jd, Jodhpur Bench, Chitra Devi v.Asstt, Jd, Jaipur Bench, Nos, A.K. Bansal v. Asstt, Shri Aggarwal, A.K. Bansal v. Asstt, C. Ramaiah Reddy, Shri Aggarwal, Shri V.H. Patil, C. Balakrishna, Anr, Baldev Raj Mehra v. Union, K.T Thomas, Vipan Kumar Jain, C. Ramaiah Reddy, A.K. Bansal, Sandhya P. Naik, M.S. Syali, Hon'ble Delhi High Court, Nos, Chiranji Lal Shrilal, Jagjit Singh, Syali, Syali, C. Ramaiah Reddy, Basu v. State, M.K. Mohammed Kunhi, Syali, Shri Syali, Hon'ble Rajasthan High Court, Kailash Suneja, Shri Syali, Mohammed Kunhi, Shivabhai B. Patel, Hon'ble Rajasthan High Court, Shri Salil Kapoor, Shri Baldev Raj Mehra, Shiva Swamy, C. Ramaiah Reddy, Bangalore, Panchanama, Panchanama, Panchanama, Panchanama, Panchanama, Panchanama, Shiva Swamy, Panchanama, Panchanama, Panchanama, Panchanama, Panchanama, Panchanama, Sandhya P. Naik, Shiva Swamy, Panchanama, Panchanama, Panchanama, Panchanama, Panchanama, Panchanama, Panchanama, Panchanama, Ajit Jain, Shri Shiva Swamy, Shri, G.C. Sharma, G.C. Sharma, Delhi Bench, Virender Bhatia v.Dy, C. Ramaiah Reddy v. Asstt, Ajit Jain v. Union, Shri G.C. Sharma, Kumar Gupta, Shri Sharma, Jaipur Bench, A.K. Bansal, Delhi Bench, Virender Bhatia, Bangalore, C. Ramaiah Reddy, G.C. Sharma, Shri Sharma, Shri Syali, Schedule, Schedule, Shri Shivaswamy, Shri Sharma, Shri G.C. Sharma, C.S. Aggarwal, Shri Shiva Swamy, Roy, Anr, S.K. Chattopadhyay, C. Balakrishnan Nair, Anr, Shiva Swamy, Sandhya P. Naik, Ashok Chawla, Syali, Ashoka Engg, Articles 226/227, Lordships, Singh v. Dy, Aggarwal, Ajit Jain v. Union, Aggarwal, Bangalore, C. Ramaiah Reddy v. Asstt, Aggarwal, Ajit Jain v. Union, C.Balakrishnan Nat, Sandhya P. Naik, Aggarwal, Kumar Gupta, Panchnamas, Aggarwal, Sun Engg, Kumar Gupta, Shri G.C. Sharma, Shri Aggarwal, Syali, Chiranji Lal Shrilal

FAC: the Delhi Bench, Hon'ble Delhi High Court, Departmental, Sections 158BA, Deep Chand, Hon'ble Delhi High Court, Hon'ble Delhi High Court, Departmental

TIME: 38/Chd/1997

WORK_OF_ART: Satish Pannalal Shah, Bangalore Special Bench of Tribunal, The Bangalore Special Bench, The Bangalore Special Bench, Bangalore Special Bench

EVENT: Section 158BE, Expln, Section 158BE

LOC: Chapter XIII-C, Section 158BB