Chandravadan Jayantilal Chokshi Vs. Assistant Commissioner of Income

Decided On : Dec-23-2005

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: Section 158BC, Section 158BD, Section 158BC, Section 142(1, Chapter XIV-B of the Act, Section 158BD, Section 158B, the IT Act, Section 158BC

CARDINAL: 1, three, two, 429, 1, 2., 143(2, 3., 4,47,700, 2,47,700, 2,00,000, 4., 15,17,000, 4,93,367, 5., 20,6000, 20,600, 6, 11,15,315, 5,00,000, 6,15,315, 8, 9, 10,000, 1, 1, 2, 3, 132, 2,13,300, 2, 2,00,000, 4,94,100, 4,47,700, 2,47,700, 2,00,000, five, 2,59,200, 2, 59,200, 5,000, 87,700, 4844R, 57,700, 2,59,200, 2,00.000, 59,200.7, five, 5,000, 59,200 + Rs, 5,000, 3,23,400, 2, 1,23,400, 2,00,000).9, 4, 6, 2,58,225, 20,600, 7, 2,58,225, 5,00,000, 4,93,367, 20,600, 15,83,470, 79,621, 18,332, 332.920 - 79.621, 5, 5, 5, 11,15,315, 332.920, 15,83,470, 39, 40, 1,09,575, 2,30,754, 18.332, 20,600, 4,93,367, 20,600, 8, 9, 10,000, 10,000, 10,000, 9, 1., 11,15,315, 2., 2,67,675. 3, 20,093, 1, 3, 2, 2,67,675, 15,17,000, 2,67,675

ORDINAL: 25th, third, 24th, first

DATE: Jan., 2003, the block period 1st April, 1989 to 20th Jan., 2000, Nov., 2004, 2001, period 1st April, 1989 to 20th Jan., 2000, 2002, period 1st April, 1989 to 20th Jan., 2000, period 1st April, 1989 to 20th Jan., 2000, period 1st April, 1989 to 20th Jan., 2000, 20th Jan., 2000, 1373L, 21-11-1994, 21-11-1994, 1992-93, 1594P many years, 21st Nov., 1994, 2,59,200 + Rs, 2,58,225, 10,23,633 + 20,600).Similarly, 1999-2000, 17th June, 1999, 31st March, 1999, year, year, 1992, 1992-93, the month of November, 1992, 1993-94, March, 1994, 31st March, 1993, 1993-94, March, 1994, 29th March, 1995, the subsequent years, year, the returns year, year, 1992, year, year, 20th Jan., the same assessment year, 2001-02

GPE: assessee, assessee, India, assessee, assessee, assessee, Counsel, assessee, assessee

ORG: Annex, AO, Nepal Tour Expenses, Revenue, AO, AO, us.6, Appellant, ShriDaughter, Left India______________________________________________________________________________Sarang Choksi, Left India______________________________________________________________________________Sohiniben C. Choksi, Departmental Representative, Shri Sarang Choksi, Annex, AO, Departmental Representative, Smt, Shri Ankit C. Choksi, Smt, Sohiniben C. Choksi, Shri Ankit C. Choksi, Shri Sarang Choksi, Departmental Representative, -Silver &amp, AO, Ankit C. Choksi, AO, AO, Departmental Representative, AO, AO, Shri Ankit K. Choksi, Ankit Choksi, Ankit Choksi, Sohini Choksi, Sohiniben Choksi, Smt, Departmental Representative, Smt, Sohiniben Choksi, Sohiniben Choksi, AO, AO, AO, AO, Sohiniben Choksi, Smt, AO, Smt, Nepal Tour, AO, Departmental Representative, AO, Revenue

PERSON: Sohini Chokshi, Sohiniben Chokshi, Ground Nos, Authorised Representative, 4,47,700 - Rs, Authorised Representative, Sarang Shah, Abha Choksi, C. Choksi, Abha Choksi, Sohiniben C. Choksi, Abha Choksi, Abha Choksi, 3,23,400 - Rs, Authorised Representative, 332.920 Kgs, Chandravadan J. Choksi, 61.289 Kgs, Kgs, Chandravadan J. Chokshi HUF, Chandravadan J. Choksi, Sohiniben Choksi, Sohiniben Choksi, Dahod, Sohiniben Choksi, Sohiniben Ghoksi.16, Authorised Representative, Authorised Representative, Authorised Representative, Authorised Representative

QUANTITY: 253.299 kgs, 66.210 kgs, 61.289 kgs, 23.299 kgs

PRODUCT: Section 158BB, Section 158BD

MONEY: 2 per cent