Eagle Seeds and Biotech Ltd. Vs. Assistant Commissioner of

Decided On : Feb-17-2006

Court : Income Tax Appellate Tribunal ITAT Indore

LAW: Section 132(1, Section 158BC, the ILT Act, Section 158BC, Section 132, Section 132(4, Section 132(1, the Investigation Wing of the Income-tax Department, Section 132(4, Section 158BC, Chapter XIV-B, Section 69, the IT Act

CARDINAL: 1, 5, 5, 9,60,430, 97,850 58,350, 1,825,270 1625.270, 1,825,270 1625.270, 4, 1, 2, 23,76,570, 3, 30,000, 57,88,943, 5, 7.41, 9, 131, 3, 18, 41,95,000, 1968, 68, 1954, 26, 775, 3.3, 3.4, 3.3, 3.4, 57,88,943, 57,88,943, 3 to 17, 3 to 17, 23,76,570, 23,76,570, 18, 131, 31, 401, 3,89,700, 52, 52, 23,76,570, 2002, 258, 654, 124, 1,01,649, 18, 3,89,700, 23, 3,89,700, 52, 4, 165, 453, 32, 52, 1, 2, 3, 4, 16,950, 18,117, 16,950, 52, 52, 23,76,570, 39,000, 39,000, 39,000, 32, 39,000

DATE: 16-12-2004, 18-7-2003, 5-12-2001, 1984, 12-9-2002, 15 days, 5 days, 5 days, 2 days, the year, 2003, years, this year, 1961, the assessment year 2003-04, these years, the five years, the earlier years, 21st August, 1996 to 14th April, 1997, March, 1996

ORG: Kshipra, Directors, Shri R.K. Jain, Assessing, RKJ/RES/, Smt, CIT, CIT, M/s. Ramlal Chironjilal, R.R. Agro Industries, Sitaram Mittal, Shri R.K. Jain, Raju, Chiranjilal Steel Rolling Mills, Assessing, ITO, TTJ, Shri Sitaram Mittal, Department, Department, Shri Sitaram Mittal, Eagle Seeds &amp, Biotech Limited, Shri R.K. Jain, M.P. Seed Control Act, Rajendra Agrawal, bearer, Assessing, Assessing, Department, Department, Assessing, CIT v. Rameshwar Prasad Bagla, AP, bearer, Sitaram Mittal, Raju, Shri R.K. Jain, Rajendra Agrawal, Department, the Hon'ble Supreme Court, CIT, Dhakeswari Cotton Mills Ltd v., CIT, CIT, Umacharan Shaw &amp, CIT, CIT, CIT, Seed Testing, the Head Office, Beej Prapti Receipts, the Head Office, Head Office, bearer, Sitaram Mittal, Raju, Department, Department, Beej Prapti Receipts, Rajendra Agrawal, CIT, CIT, CIT, the Head Office, CIT, CIT, CIT, CIT, CIT, Rajendra Agrawal, CIT, Department, CIT, The Hon'ble Supreme Court, CIT, The Hon'ble Punjab &, Haryana High Court, Chiranji Lal Steel Rolling Mills, ITO, ITO, ITO, CIT, Assessing, Rajendra Agrawal, Rajendra Agrawal, Rajendra Agrawal, Rajendra Agrawal, Assessing, Rajendra Agrawal, Beej Prapti Receipts, Rajendra Agrawal, RKJ/RES/, Assessing, CIT, CIT, CIT, GP, NP, CIT, CIT, GP, Appellate Tribunal, Indore Bench, HUF, Asstt, CIT, Som Distilleries, NP, GP, GP, the Hon'ble Supreme Court, CST, The Assessing Officer, GP, The Hon'ble Gujarat High Court, CIT, CIT, the Defence Department, Tribunal, Appellate Tribunal, Indore Bench, Som Distilleries, HUF, GP, NP, The Assessing Officer, NP, CIT, ITR, S. Kuppuswami Mudaliar's, the Supreme Court of India, Veerasinghaiah &amp, Co., Haryana High Court, Tribunal, Appellate, Appellate, Tribunal, Tribunal, Assessing, Smt, Smt, Smt, CIT

GPE: Kshipra, Harda, Rajendra, Rajendra, Rajendra, Rajendra, Bros., Rajendra, addition.12, Counsel, Rajendra, Rajendra, DR, Balchand, Balchand, Balchand, Anantharam, Premchand Jain's, Balchand, DR

PERSON: Rakhodiwala Compound, Shri R.K. Jain, Ram, Rajendra, Balaprasad R. Lokmanyawar, Rajendra Agrawal, Beej Prapti Receipt, Beej Prapti Receipt, Beej Prapti Receipt, Bhagat Ambica Ram v., Umar Salay, Mohamed Salt, Rajendra Agrawal, Rajendra Agrawal, Rajendra Agrawal, Rajendra Agrawal, Rajendra Agrawal, Rajendra Agrawal, Rajendra Agrawal, Beej Prapti Receipt, Beej Prapti Receipt, Beej Prapti Receipt, Beej Prapti Receipt, Rajendra Agrawal, Beej Prapti Receipt, Kishinchand Chellaram v., Sitaram, Rajendra Agrawal, Rajendra Agrawal, Madanlal Narendra Kumar, Mag, H.M. Esufali H.M. Abdulali .18, S.M. Omer, Madanlal Narendra Kumar, Tyaryamal Balchand

WORK_OF_ART: Rajendra Agrawal of Dewas, Beej Prapti Receipt, Shri Rajendra Agrawal, Sitaram, Shri Rajendra Agrawal, Shri Rajendra Agrawal, Shri Rajendra Agrawal, Shri Sitaram Mittal, Shri Rajendra Agrawal, Shri Sitaram Mittal, Shri Sitaram Mittal, Shri Sitaram Mittal or Raju, Shri Rajendra Agrawal, Shri Rajendra Agrawal, Officers, Sitaram, Rajendra Agrawal, Sitaram, Sitaram

ORDINAL: third, third, third, First, third

PRODUCT: Beej Prapti Receipts, Section 158BB

FAC: Dhirajlal Girdharilal v.

MONEY: 0.96 per cent, 1.12 per cent

NORP: Punjab