Roshanlal S. JaIn and ors. (Aop) Vs. Deputy Commissioner of Income Tax and anr.

Decided On : Sep-23-2008

Court : Gujarat

LAW: Section 234A, the IT Act, Section 234A, Section 234B, Section 234A, Section 234B, Section 234A, Section 234B, Section 234A of the Act, Section 234B, Section 234B, Constitution, Section 234A, Section 234A of the Act, Section 234A of the Act, Constitution, Section 234A of the Act, Constitution, Section 234B, Section 234A of the Act, the Indian Contract Act, Section 139(9, Section 207, Indian Contract Act, Section 139, Section 142, Section 144,on, Section 143, Section 208, Section 210, Section 143, Section 234A of the Act, Section 234B, Section 143(1, Chapter XVII-C. Before, Chapter XVII-C of the Act, Section 4 of the Act, Section 4 of the Act, Section 3, Chapter XVII, Section 190 of the Act, Section 190 of the Act, Chapter XVII, Section 190 of the Act, Chapter XVII, Section 207, Section 4, Section 2(1, Section 190 and Section 207 of the Act, Section 208 of the Act, Chapter XVII, Section 211 of the Act, Section 234C, Section 234B, Section 211 of the Act, Section 4, Section 234A of the Act, Section 2 of the Act, Chapter XVII-C of the Act, Section 2 of the Act, Section 208 of the Act, Section 210, Section 234B, Section 140A, Section 234A of the Act, Section 234B, Section 234A, Section 234B, Section 4 of the Act, Chapter XVII-C of the Act, Constitution, Constitution, the Indian Contract Act, Section 140A, Section 140A, the Contract Act

PERSON: D.A. Mehta, J.1, E2, E3;2, E2, E3;6, Prannoy Roy, Anr, Anr, --with, Dass Sreeram, --with, S. Reddappa, --with, K.P. Varghese v., Anr, J.H. Gotla, CGT, Laxmidevi, E.P. Royappa v. State, Tamil Nadu, Nos, K.P. Varghese v., Anr, Tamil Nadu, AIR1995SC2114 --with, --with, Hindustan Bulk Carriers, S. Reddappa, Umesh S. Bangara v. Union of India, Smithaben H. Patel, Art, Prannoy Roy, Anr

ORG: AOP, AO, AO, Sections 234A, Exhs, E3, Sections 234A, Exhs, Sections 234A, Department, Department, Exhs, Hon'ble Court, Department, Department, Department, Sections 234A, Delhi High Court, CIT, Court, the apex Court, Karnataka High Court, Central Provinces Manganese Ore Co. Ltd., CIT, ITO, Ors, v. Union of India and Ors, High Courts, Court, CIT v. Deepak Family Trust No, Bombay High Court, Emphasis, Maneklal Chunilal & Sons Ltd., CIT, the High Court, Sections 234A, Court:(i, ITO, CIT, Gangadhar Banerjee & Co., CIT, Court, Court, Court, ITO, Central Valuation Board, Explanation, Court, Life Bond Fabrics, CIT, apex Court, CIT, another High Court, Court, this High Court, N.R. Paper & Board Ltd., Ors, Karnataka High Court, Ors, v. Union of India and Ors, Bombay High Court, Sections 234A, Sections 234A, the apex Court, I.C.D.S. Ltd., Sections 234A, under:234A. Interest, TDS, Sections 208 - 219, Sections 208, CBDT, Court, Court, Court, Court, a High Court, the High Court, Court, Arvind Boards & Paper Products Ltd., CIT, Maneklal Chunilal & Sons Ltd., CIT, Deepak Family Trust No, Court, the High Court, rejected.27

DATE: the three assessment years, 1961, Assessment years, 1991-92, 1992-93, 1993-94, 31st March, 1991, 31st March, 1992, 31st March, 1993, the three years, 14th March, 1995, the three years, 28th March, 1995, each of the years, 1991-92, 1992-93, 75,582asst, 1993-94, 1998]232ITR62(KAR, 1965]57ITR176(SC, 1974)ILLJ172SC, each year, 1872, the financial year, 70, 71, every month, a month, any financial year, every month, a month, the 1st day of April, such financial year, the previous year, the previous year, Previous year, the last day, the previous year, 1st April, a later assessment year, later assessment year, any financial year, the assessment year, that financial year, the financial year, a financial year, that financial year, the three years, the financial year, 15th September, 15th March, the financial year, 30th Jan., 1997, the previous year, the financial year, the financial year, the financial year, the financial year, the financial year, the financial year, 1973, the financial year

CARDINAL: 234A, 234B, 48, 1, 234B, 234C, 234B, 1, 5,93,316asst, 22,73,321, more than 24, two, 234B, 14, 234A, 234B, one, 48, two, 2002]254ITR755(Delhi, two, 1986]160ITR961(SC, 966, 1988]169ITR221(SC, 230, 71, one, 1, 1995]211ITR575(Guj, 1953]24ITR375(Bom, 234B, 1971]82ITR570(SC, 1981]131ITR597(SC, 1985]156ITR323(SC, 1996]220ITR50(Guj, 85 and 86, 56, 7, 37, two, 1995]216ITR529(Guj, 2003]259ITR449(SC, 458, 1998]234ITR733(Guj, 2004]268ITR405(Bom, 409, 410, 411, 234B, 234B, 234B, 1, 4, 1, 1, 234B., less than ninety, 1, two, 2, 1, 2, 1, 219, one thousand five hundred, less than one thousand five hundred, 2, 1997]225ITR101(Mad, 20(2, 234A, 234B, one, 14, 1, 1, 1982]137ITR635(Guj, 1

GPE: Act.3, words:(i, Art, India, India, R.B., Art, India, Bombay

MONEY: 48 per cent, 48 per cent, two per cent, two per cent

ORDINAL: first, first, second, first, 31st, first

WORK_OF_ART: Ananthiammal and Ors, the Constitution of India or Section 300

LOC: Constitution.7.5