Gujarat Petrosynthese Ltd. and anr. Vs. P.L. Rungta and ors.

Decided On : Sep-22-2008

Court : Gujarat

LAW: Section 264, the IT Act, Section 143(1)(a, Section 154, Section 143(1)(a, Section 143(1)(a, Section 154, Section 264, Section 143(1)(a, Section 154, Section 264, Section 115J, Section 143(3, Section 143(1)(a, Section 143(1)(a, Section 115J, Section 154, Section 264 of the Act, Section 264 of the Act, Article 226 of the Constitution, Section 264 of the Act, Section 264, Section 115J, Section 115J, Section 143(1A, Section 143(1)(a, Section 264 of the Act, Section 115J(2, Section 264 of the Act, Section 143(1)(a, Section 143(1)(a, Section 143(1)(a, Section 115J, Section 264 of the Act, Section 115J, Section 115J, Section 115J(1, the IT Act, the IT Act, Section 143(1)(a, Section 143(1)(a).'13, Section 115J, Section 143(3, Section 143(1)(a, Section 24, Section 24, Section 115J(2, Section 115J(2, Section 143(1)(a, Section 154, the IT Act, Section 143(1)(a, Section 115J(2, Section 154, Section 264 of the Act, Section 143(1)(a, Section 154, Section 264 of the Act dt

PERSON: D.A. Mehta, Anr, K.S. Pathania, Anr, Gujarat Poly-avx, John Brown Engg, Bench, Bill, Bill, facie, Exh

NORP: J.1

CARDINAL: 1, 1, 2, 2.2, 2, two, 1992.3, 2, two, 2, 1, 1, 1992]196ITR55(Bom, 1995]214ITR498(Cal, 1996]222ITR140(Guj, 2001]248ITR72(Ker, 177, 289, 258, 1, 2002]258ITR770(SC, 2003]263ITR221(MP, 2004]271ITR340(Guj, 6, 289, 216, 1, 2, 2, 2, 2, 2001]251ITR200(SC, one, 1, 2, 2, 1, 1, 16, 1971]82ITR50(SC, two

ORDINAL: 31st, 22nd, 30th, 22nd, 22nd, 31st, first, 31st, first, 31st

DATE: Dec, 1992, 1961, 8th July, 1992, Sept., 1992, 1990-91, 1991-92, 1988-89, 1989-90, the two years, 20th Dec, 1990, Dec, 1991, the two assessment years, 8th July, Sept., 1992, Sept., 1992, Dec, 1992, earlier assessment years, two assessment years, 1988-89, 1989-90, the earlier two assessment years, 2002, 2002, 29th April, 2008, 2008, 2008, the two years, earlier assessment years, Dec, 1992, issue.10, 1997, the assessment year, the year, the two years, earlier assessment years, 1988-89, 1989-90, the two years, 1966]59ITR699(SC, any year, the following year, the subsequent year, the subsequent year, the previous year, that year, the previous year, the subsequent year, 1988-89, 1989-90, the subsequent year, earlier years, 1961, the two years, earlier years, the two years, 8th July, 1992, Sept., 1992, Dec, 1992

PRODUCT: Act.4, Notes

ORG: CBDT, Khatau Junkar Ltd., CIT, CIT, Lallacherra Tea Co., CIT, CIT, Hindustan Electro Graphites Ltd., CIT, Malabar Building Products Ltd., Samtel Color Ltd., Union of India and Ors, CTR, Karnataka Small Scale Industries Development Corporation Ltd., CIT, CIT, Denish Industries Ltd., ITO, Asstt, CIT, the apex Court, DTR, SC, CTR 193, Court, Court, Court, Court, Karnataka Small Scale Industries Development Corporation Ltd., CIT, the apex Court, Kvaerner John Brown Engg, P) Ltd., CBDT Circular, the apex Court, MAT under Section 115J, Court, Asstt, CIT, J.K. Synthetics Ltd., apex Court, CIT, Hindustan Electro Graphites Ltd., Court, Court, the Budget Speech of Hon'ble Finance, Clauses (ii, Court, Khatau Junkar Ltd., Bombay High Court, CIT, Malabar Building Products Ltd., Kerala High Court, Court, Gujarat Poly-avx Electronics Ltd., Gujarat Poly-avx Electronics Ltd., this High Court, CIT, ITO, ITO, ITO, AO, the apex Court, Court, T.S. Balaram, ITO, Volkart Bros., Ors, Court, ITO, CBDT, Exhs, Exhs, Court

GPE: decisions:(i, Delhi, India, India, asst

MONEY: 2000]243ITR48(SC, 30 per cent