Panyam Cements and Mineral Vs. Joint Commissioner of Income Tax

Decided On : Feb-24-2006

Court : Income Tax Appellate Tribunal ITAT Hyderabad

LAW: Section 143(1)(a, Section 143(2, ITR 84, Section 143(1)(a, Section 143(1)(a, Section 143(2, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(2, Section 143(1)(a, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143, Section 143(2, Section 143(1)(a).It, Article 141 of the Constitution of India, Section 143(2, Section 143(2, Section 143(1)(a, Section 143(1)(a, Section 143(1)(a, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 139, Section 156, Section 143(1)(a, Section 143(1)(a, Section 143(1)(a, Section 143(1)(a, Section 143(1A, Section 143(1)(a, the IT Act, Section 143(1)(a, Section 143(1)(a, Section 143(1)(a, Section 43B, Section 143(1)(a, Provident Fund Act, Section 143(1)(a, Section 80HHC of Rs, Section 143(1A, the IT Act, Section 143(2, the IT Act, Section 234C, Section 143(1)(a, the IT Act, Section 143(2, Section 143(3, Section 143(1)(a, Section 43B, Section 80HHC, Section 143(1)(a, Section 143(1)(a, Section 143(1A, Section 143(1)(a, the IT Act, Section 143(1)(a, Section 143(1)(a, Section 143(1)(a, Section 43B, Section 143(1)(a, Provident Fund Act, Section 143(1)(a, Section 80HHC of Rs, Section 143(1A, the IT Act, Section 143(2, the IT Act, Section 234C, Section 143(1)(a, the IT Act, Section 143(2, Section 143(3, Section 143(1)(a, Section 143(2, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(1)(a, the IT Act, Section 143(1)(a, Section 143, Section 143(2, Section 143(1)(a).9, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(2).11, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(1)(a, the IT Act, Section 143(2, the IT Act, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 255(4, the IT Act, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, the IT Act, Section 143(1)(a, Section 143(2, Section 143, Section 143(2, Section 143(1)(a).2.2, Section 143(1)(a, the IT Act, Section 143(1)(a, the IT Act, Section 143(2, Section 143(3, Section 143(1)(a, Section 143(1)(a, Section 143(2, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(2, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(1)(a, the IT Act, Section 143(2, the IT Act, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(2, Section 143(1)(a, Section 80HHC, Section 143(1)(a, Section 143(2, the IT Act, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(1)(a, Section 143(2, Section 143(2, Section 143(1)(a, the IT Act, Section 139, Section 156, Section 139, Section 142, Section 144 is made,-, Section 143(1)(a, the IT Act, Section 143(1, Section 143(2, Section 143, Section 143 of the Act, Section 143 of the Act, Section 143 of the Act, Section 143, Section 143, Section 143 of the Act, Section 143, Section 143 of the Act, Section 143, Section 143 of the Act, Section 143 of the Act, Section 143 of the Act, Section 143 of the Act, Section 143 of the Act, Section 143, Section 156 of the Act, Section 143, Section 143(3, the IT Act, Section 143, the IT Act, Section 143(1)(a, Section 143(2, Section 143(1)(a, the IT Act, Section 143(2, the IT Act, Section 143(2, Section 143(1)(a, Section 143(1)(a, Section 143(3, Section 143(2, Section 143(1)(a

CARDINAL: 1, 181, 28, 260, 2, two, one, 7, 17, 1, 2, 2, 3, 2, 143, 1, 2, 3, 42,59,331Total, 1., 2., 21,63,792, 3., 4., 5, 49,532, 6., 2,87,320, 8., 5,219, 9, 10, 11, 1, 3/97, 1., 2., 21,63,792, 3., 4., 5, 49,532, 6., 2,87,320, 8., 5,219, 9, 10, 11, 6, 3, 2, 1, 5, 1, 2, 502, 4.1, 1, 2, 11, 11, 7, 6, 3, 2, 1, 3.3, 4.1, 1507)4, 49,532loans, 5,84,460Depn, 4,73,65,917Depn, 48,280, 1, 1, 2, 1, 1, 1, 1, 2, 1, 3, 2, 4, 3, 1, 1, 7.4, 2, 2, 143(2, 2, 1, 1, 2, 1, 2, 3, 2, 1, 2, 1, 2, 1, 2, 1, 2, 1, 2, 2, one and half, 2, one, 143(2, 2, 3, 1A, two, one, two

DATE: Sept., 1999, 1997, 2003, 2003, 24th Nov., 1998, Feb., 2004, 13th Nov., 1998, the date of 24th Nov., 1998, Nov., 1998, 1997-98, 1997-98, Nov., 1998, 16th Jan., 1999, 15th Feb., 1999, 1961, March, 1997 Rs, 1961, 1961, 1961, Sept., 1999, 21st April, 1997, 9th April, 1997, 15 days, 1961, March, 1997 Rs, 1961, 1961, 1961, 24th Nov., 1998, the date of 24th Nov., 1998, 27th May, 1999, Feb., 2004, 1961, 1961, 24th Nov., 1998, Nov., 1998, 1961, Nov., 1998, 24th Nov., 1998, the date of 24th Nov., 1998, May, 1999, 1961, 24th Nov., 1998, March 1997,paid, 21st April, Nov., 1998, 24th Nov., 1998, Nov., 1998, 1),- (ii, twelve months, the end of the month, the day, 30 days, 30 days, 24th Nov., 1998, Jan., 2006

ORG: the CIT(A)-V (Central, Hyderabad, Court, CIT, Gujarat Electricity Board, CTR, SC, SC, Departmental Representative, Departmental Representative, Hyderabad, Nav Bharat Ferro Alloys Ltd., ITA No.502/Hyd/1999, Departmental Representative, Departmental Representative, Tribunal, Gujarat Electricity Board, Court, AO, AO, AO, AO, AO, AO, AO, Departmental Representative, Tribunal, Nav Bharat, Bench, AO, AO, law.1, AO, AO, Hyderabad, AO, CIT, APGST, CIT, TNGST, CIT, CIT, CIT, CIT, CIT, TDS, AO, CIT, AO, CBDT, AO, the Tribunal on the following, AO, CIT, APGST, CIT, TNGST, CIT, CIT, CIT, CIT, CIT, TDS, AO, CIT, AO, CBDT, Tribunal, AO, AO, AO, AO, AO, AO, the Hon'ble Supreme Court, CIT, Gujarat Electricity Board, Department, Nav Bharat Feno Alloys Ltd., ITA No, Bench, AO, Act.10, Department, Bench, the Hon'ble Supreme Court, Gujarat Electricity Board, the Hon'ble Supreme Court, the Hon'ble Supreme Court, Hyderabad, Hyderabad Bench ', AO, AO, CIT, Gujarat Electricity Board, Lordships, the Apex Court, AO, Tribunal, Tribunal, Hyderabad, CBDT, AO, AO, Department, Bench, the Hon'ble Supreme Court, Gujarat Electricity Board, the Hon'ble Supreme Court, the Hon'ble Supreme Court, Hyderabad, AO, TNGST, 7,72,261KSIIDC, P.F., Div.)(B, Indian Aluminium Co. Ltd., Union of India and Ors, the Rajasthan High Court, CIT, Udaipur Distillery Co. Ltd., Departmental Representative, Departmental Representative, Indian Aluminium Co. Ltd., Departmental Representative, the Supreme Court, CIT, Gujarat Electricity Board, AO, AO, AO, AO, AO, AO, AO, AO, the Calcutta High Court, Indian Aluminium Co. Ltd., Lordships, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, AO, the IT Department, AO, AO, AO, the Calcutta High Court, Hon'ble Gujarat High Court, Gujarat Poly-AVX Electronics Ltd., CIT, Lordships of Supreme Court, CIT, Gujarat Electricity Board, Sections 143(1, AO, AO, AO, AO, AO, AO, the Hon'ble Gujarat High Court, AO, AO, the Hon'ble Gujarat High Court, Departmental Representative, Indian Aluminium Co. Ltd., AO, AO, AO, law.1, Tribunal

PRODUCT: Act.4, Bench, Intimation under Section, Act.4, Act.4, Shri U.L.N., Bench

ORDINAL: 26th, first, first, 24th, 24th, 26th, 24th, 24th, 24th, 24th, first, second, first, 5th

PERSON: Bench, suo motu, Agrl, Jt, Jt, Jt, 7,72,261, Jt, Jt, Jt, Jt, Jt, Jt, Jt, Jt, 7,72,261, Jt, Jt, Jt, Jt, Jt, Dt, Bench, suo motu, Bench, Sudhakar, Depn, suo motu

GPE: the1, CIT(A)-1, law.6

WORK_OF_ART: Bench

TIME: 5 p.m.

NORP: Engg, Hon'ble

MONEY: twenty per cent, twenty per cent