Uttamchand P. JaIn Vs. Income Tax Officer

Decided On : Apr-26-2006

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: the Voluntary Disclosure of Income Scheme, the IT Act, Section 68.3, Section 143(1)(a, the IT Act, Section 147/148, Section 143(3)/147, Section 68(2, Section 131, Section 68.In, Section 68, Section 68, Section 24, Section 131, the IT Act, Section 131, Section 68, Section 143(3, Section 131, the IT Act, Section 143(1, the Voluntary Disclosure of Income Scheme, Section 68(2, Section 131 of the Act, Section 131, Section 68(2, ITD 75, Section 143(3, the IT Act Ans, Section 131, Section 133A, the IT Act, Section 131, Section 133A, Section 131, Section 131

CARDINAL: 1, 1, 10,35,562, 65.75, 92, 92, 2, 28,679, 1, 2, 2, 10,35,562, 10,35,562, 68, one, 10,35,562, 12-13, 14, 17, 53, 27-29, 6, 2,72,89,520, 5, 102-3504, 102-3475, 8, as many as 9, five, one, two, three, four, five, one, 53, two, 92 1TJ, 2000.12, two, 2, 2, 399, 20, 15, two, 55, 55H, 55, 12, 8, 55, 93, 15, one, two, three, four, 27-29, two, 2, one, two, one, two, one, 179, 225, 259, 280, 70, 1, 10,35,562, 8,60,042, 10,35,562.The, 65.75, 39.50, 13.75, 12.50, 102-3475, 10,35,562, one, 2,72,89,520, 10,35,562, one, one, 92, four, 1, 10.2, 10.4, 92, 1, 94, 361, 89, 92, 71, 111, 75, 183, 144, 59, 170, 421, 248, 45, 52, 362, 53, 97, 377, 60, 308.12, 15, two, 55, 55, 551, 12, 8, 55, 71, 93, 71, 2, 2, 6, two, 3, 13, 14, 2.72, 5.88, 14, 9, 1, 2, 3, 4, 5, 6, 2(3, 13, 199S-2000, 14, 15, two, 2,72,89,520, 2000.17, 9, three, three, 10,35,562, 024, three, four, two-three, 9, four, four, four, two-three, 1, four, 13, four, four, 14, 2(3, four, 26, 21.22, two, 2002.28, 10,35,562, one

GPE: asst, Mumbai, DD, DD, DD, Mumbai, Mumbai, assessee, Thane, Mumbai, Kalyan, assessee, Mumbai, Mumbai, Laxmilal, Counsel, Mohanlal, Counsel, Lachhiram, assessee, Co., Mohanlal, Mohanlal, assessee, assessee, Mohanlal R., Mohanlal, Mohanlal, Mohanlal R., pp, Mohanlal, Counsel, Mohanlal, Mohanlal, Mohanlal, Act.3, Thane, Saxena, Hawala, Saxena, Mumbai, Mohanlal, Tribunal, Mumbai, Mohanlal, Mumbai, Counsel, Kerala, Kishinchand Chellaram v., Ahd)(TM, Chd, Mumbai, Mumbai, Mumbai, assessee, assessee, Oasis Park, Naigaon, Opp, Bhayander, Kalyan, Mumbai, Thane, Saxena, Thane, Thane, Thane, Hawala, Saxena

DATE: 1998-99, Oct., 2003, 1997, 20th Jan., 1998, 30th March, 2000, 7963, 1998-99, 2005, 1236, 2005, 1236, the year ended 31st March, 1998, 1997, any previous year, that previous year, the year ended 31st March, 1998, the previous year, 10th Dec, 1998, 23rd July, 1999, April, 1987, 1997, Jan., 1998, 31st March, 2000, 4th April, 2000, March, 2000, 4th April, 2000, Dec, 2001, about a year, nine months, 31st March, 2000, 25th Oct., 2002, March, 2000, 1997, Monday, 3rd April, 2000, Monday, today, 3475, 2891, today, 31st March, 1999, the same day, 31st March, 2000, the day, 31st March, 2000, 1997, 31st March, 2000, 31st March, 2000, March, 2000, 4th April, 2000, 18th July, 2000, 31st March, 2000, 4th April, 2000, 18th July, 2000, 31st March, 2000, two years later, 25th Oct., 2002, 31st March, 2000, 31st March, 2000, 31st March, 2000, Oct., 2002, two and a half years, March, 2000, two and a half years, Sept., 2004, 2005, 1236, 13th July, 2004, 1512, 1999, 1947, 2001, 31st March, 2000, 31st March, 2000, 1965, March, 2000, March, 2000, March, 2000, 30th and 31st March, 2000, 4th April, 2000, 11th April, 2000, 17th April, 2000, 18th July, 2000, Oct., 2002, March, 2000, 25th Oct., 2002, 31st March, 2000, 31st March, 2000, 31st March, 2000, 31st March, 2000, 31st March, 2000, that very day, March, 2000, Dec, 2001, about a year, nine months, 31st March, 2000, 4th April, 2000, 4th April, 2000, 18th July, 2000, 18th July, 2000, 18th July, 2000, 4th April, 2000, nearly after a year, nine months, 1972, 2003, 2003, 1994, 1961, the year, 1,75,520, 30th March, 2000, 30th March, 2000, 31st March, 2000, 1997, 20th Jan., 1998, years 1981-82, 1982-83, 1983-84, the following day, the same day, 30th March, 2000, the day, 31st March, 2000, 31st March, 2000, 31st March, 1999, the first day, the next day, next day, April, 2000, 31st March, 2000, 31st March, 2000, 2000, 31st March, 2000, 31st March, 2000, 2005, 1236, March, 2000, March, 2000, Jan., 1998, April, 1987, 4th April, 2000, 1998-99, the year, 1,27,009, Dec, 2001, about a year, nine months, 31st March, 2000, 25th Oct., 2002, 2005, Orient 11, March, 2000, 2005, 2004, 2005, 467, 2001, 2000, 2003, 1997, 418, 2001, 2001, 1993, 1995, 1995, 2005, 1998, the 1st, 30th and 31st March, 2000, 4th April, 2000, 11th April, 2000, 17th April, 2000, 18th July, 2000, Oct., 2002, 20th Jan:, 1998, 30th March, 2000, 31st March, 2000, March, 2000, 30th March, 2000, March, 2000, 30th March, 2000, 31st March, 2000, the first day, the next day, next day, 30th March, 2000, 1995, 1997, 31st March, 1999, the current year, 11, 1999-2000, the year ending 31st March, 1999, 31st March, 1999, 31st March, 2000, 43 years, 1998, Monday, April, 2000, Monday, today, 3475, 2891, today, today, Monday, 3rd April, 2000, 1997-98, 1999-2000, 1999, 31st March, 1999, today, 31st March, 1999, Monday, 3rd April, Monday, the 3rd April, 2000, that day, 25th Oct., 2002, 31st March, 2000, 4th April, 2000, Dec, 2001, about a year, nine months, the financial year 1997-98, 1998-99, 20th Jan., 1998, 25th Oct., 2002, 1996, year 1997-98, 1961, 31st March, 2000, Monday, April, 2000, 31st March, 2000, year 1997-98, 21, a week, 27, today, 31st March, 2000, 25th Oct., 2002, 31st March, 1999, 20th Jan., 1998, 30th March, 2000, 4th April, 2000, 25th Oct., April, 2000, 30th March, 2000, 25th Oct., 2002, 31st March, 2000

PRODUCT: CIT(A)VI, Shri Trivedi, Shri Trivedi, Shri Trivedi, VDIS.18, Shri Trivedi, Shri Trivedi, Bench, Smt

ORG: VDIS, cts, VDIS, M/s Dhananjay Diamonds, Shri Vishnudutt Trivedi, VDT, The IT Department, VDT, VDT, the IT Department, VDT, AO, AO, Mumbai Tribunal, TTJ, Tribunal, Departmental Representative, Tribunal, TTJ, Tribunal, Tribunal, Departmental Representative, Sec, AO, AO, AO, M/s Dhananjay Diamonds, M/s Ratnakar Diamonds, the IT Department, Department, AO, M/s Dhananjay, AO, VDIS, Tribunal, CIT, VDIS, VDIS, VDIS, M/s Dhananjay Diamonds, Dhananjay Diamonds, Shri Vishnudutt Trivedi, Tribunal, Tribunal, BST, CST Act, AO, AO, AO, AO, VDIS, M/s Dhananjay Diamonds or M/s Ratnakar Diamonds, Vasai Janta Sahkari Bank, Global Trust Bank, Indian Overseas Bank, Opera House Branch, VDIS, Dhananjay Diamonds, Shri Vishnudutt Trivedi, AO, Vasai Janta Sahkari Bank, M/s Dhananjay Diamonds, Bank, Shri Vishnudutt Trivedi's, Dhananjay Diamonds, Shri Vishnudutt Trivedi, Dhananjay Diamonds, Vasai Janta Sahkari Bank Ltd., Shri Vishnudutt Trivedi, Vasai Janta Sahkari Bank Ltd., Dhananjay Diamonds, Shri Vishnudutt Trivedi, Survey Authority, AO, Dhananjay Diamonds, VDIS, Appellate, Dhananjay Diamonds, Trivedis, AO, VDIS, VDIS, VDIS, AO, AO, AO, AO, Department, Department, Trivedis, VDIS, Department, Trivedis, VDIS, Tribunal, ITO, Tribunal, ITA No, Departmental Representative, AO, AO, CA, the Hon'ble Supreme Court, Om Kumar v. Union of India, AO, AO, AO, AO, AO, VDIS, AO, M/s Dhananjay Diamonds, CIT, United Commercial &, Industrial Co., P) Ltd., CIT, M/s Dhananjey Diamonds, VDIS, VDIS, VDIS, VDIS, VDIS, VDIS, VDIS, VDIS, VDIS, the Hon'ble Supreme Court, ITO, CIT, the Hon'ble Madhya Pradesh High Court, ITO, ITO, VDS, CIT, VDIS 1965, ITO, Haryana High Court, CIT, Meera &amp, VDIS, VDIS, AO, AO, a Civil Court, Trivedis, AO, CIT, Tribunal, Tribunal, VDT, VDT, VDT, VDT, VDT, Department, p, Department, AO, AO, AO, VDT, VDT, VDT, VDT, VDT, VDIS, M/s Dhananjay Diamonds, Tribunal, VDT, the Tribunal in, AO, AO, Tribunal, Surjit Singh Chhabra AIR 1997, the Hon'ble Supreme Court, Bench, the Hon'ble Supreme Court, Surjit Singh Chhabra, Shri Vishnudatt Trivedi, Dhananjay Diamonds, BST, CST Act, Regd, ITO, ITO, Regd, Regd, Tribunal, Department, the AD Certificate, AO, the Hon'ble Supreme Court, CIT, the Hon'ble Supreme Court, Union of India, the Hon'ble Court, Bench, Tribunal, the Hon'ble Supreme Court, Ors, the Hon'ble Court, Herrington, British Railways Board, Court, Hon'ble Court, JM, JM, Department, CTR, SC, SC, the Hon'ble Court, Tribunal, Tribunal, Tribunal, IRC, Court, VDIS, Department, VDIS, Tribunal under Section 255(4, VDT, VDT, Sections 147/148 of the Act, AO, VDIS, Dhananjay Diamonds of Bhayander (Dhananjay, VDIS, VDIS, Vasai Janta Sahakari Bank Ltd., Dhananjay Diamonds, VDT, Dhananjay, Dhananjay, AO, VDT, VDT, AO, ITO, VDT, VDT, Dhananjay, Bhayander, VDT, VDIS, Dhananjay Diamonds, VDT, VDIS, Dhananjay Diamonds, Ratnakar Diamonds, Dhananjay Diamonds, VDT, Scheme, AO, VDIS, VDT, VDT, AO, VDT, the IT Department, VDT, AO, VDT, VDIS, VDT, Department, Department, VDT, AO, Department, VDT, VDT, VDIS, JM, TTJ, VDT, AO, Tribunal, VDT, Tribunal, VDT, Shri VDT, VDT, VDT, VDT, Department, VDT, VDT, VDIS, VDIS, Dhananjay, VDIS, CIT, VDT, VDIS, VDT, VDT, VDT, VDT, BST, CST Act, the IT Department, VDT, AO, AO, Counsel, Chiranji Lal Steel Rolling Mills, CIT, CIT, CIT, CIT, Bank Ltd., CIT, Onssa Corporation, CIT, Mangalam Cement Ltd., TTJ, Jp)(TM, Rubber Produce Co.Ltd., State, Supreme Court, CIT, Department, Department, CIT, Departmental Representative, VDT, CIT, Asstt, CIT, TTJ, ITD 203, ITO, TTJ, Asstt, CIT, TTJ, Ramjas Nawal, CIT, CTR, Asstt, CIT, TTJ, CIT, CTR, Asstt, CIT, TTJ, TTJ, ITD 79, CIT, Hiralal Maganlal &, Co., CIT, TTJ, Departmental Representative, GTC Industries Ltd., Asstt, CIT, VDT, VDT, VDT, VDT, VDT, Department, Department, AO, AO, AO, VDT, VDT, VDT, VDT, VDT, VDIS, M/s Dhananjay Diamonds, Dhananjay, Tribunal, VDT, Shri VDT, VDT, VDT, the IT Department, VDT, AO, the Departmental Authorities, VDT, VDT, Dhananjay Diamonds, Rohit, Trikam House, R.N. High School, Opera House, Ratnakar Diamonds are Rs, Dhananjay Diamonds are Rs, Dhananjay Diamonds, Trikam House, AO, Trikam House of VDT.16, F-3, Rohit, M/s Ratnakar Diamonds, M/s Ratnakar Diamonds, M/s Dhananjay Diamonds or M/s Ratnakar Diamonds, Vasai Janta Sahakari Bank, Global Trust Bank, Indian Overseas Bank, Opera House Branch, C/A No., VDIS, Opera House, ITO, Co., Soni Agarwal &amp, Co., Dhananjay Diamonds, Dhananjay Diamonds, VDT, AO, VDT, purchaser, VDT, BST, CST, VDT, M/s Dhananjay Diamonds, ITO, Answer, xerox, ITO, BST, CST Act, VDT, AO, AO, VDT, VDT, Department.25, VDT, BST, CST Act, survey.27, VDT, VDT, Department, Ratnakar/Dhananjay, AO, VDT, Department, AO, VDT, the IT Department, VDT, Department, Department, Department, VDT, VDIS, Dhananjay Diamonds

PERSON: Authorised Representative, Mohanlal R. Daga v. WO ITA No., Authorised Representative, Shri Vishnudutt Trivedi, Shri Rohit Trivedi, Shri Vishnudutt Trivedi, Shri Rohit Trivedi, Kumar G. Jhaveri, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Sanjay Saxena, Evershine Nagar, Vasai, Shri Saxena, Shri Saxena, Shri Sanjay Saxena, Sanjay Saxena, Ratnakar Diamonds, Banks, Ratnakar Diamonds, Ratnakar Diamond, Ratnakar Diamonds, Vishnudutt Trivedi, Ratnakar Diamonds, Shri Trivedi, Shri Trivedi, Ratnakar Diamonds, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, R. Daga v., Bench, J. Sanghvi v. ITO, R. Daga, Wednesbury, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Ratan Lal, Jamnaprasad Kanhaiyalal, Anr, Saligram Prem Nath, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, R. Daga, R. Daga, Kulwant Kaur, R. Daga, R. Daga, Mohanlal Daga, Mohanlal Daga, Shri Trivedi, Shri Trivedi, Shri Trivedi, Shri Trivedi, Mohanlal R. Daga, R. Daga, Daga, Shri Trivedi, R. Daga, Shri Trivedi, Shri Trivodi, Shri Trivedi, Shri Trivedi, Bench, Daga, Shri Trivedi, Mohanlal Daga, Vishnudutt Trivedi, Shri Trivedi, R. Daga, Shri Trivedi, Shri Trivedi, Shri Trivedi, R. Daga, Shri Trivedi, Bench, Padmasundara Rao, Tamil Nadu, Lord Morrin, R. Daga, R. Daga, R. Daga, Shri Vishnudutt Trivedi, Shri Trivedi, Diamond Bourse, Vishnu Dutt Trivedi, Ratnakar Diamonds, Ratnakar, Ratnakar Diamonds, Surat, Ratnakar Diamonds, Saxena, Saxena, Rohit VDT, Ratnakar Diamonds, Ratnakar Diamonds, Saxena, Mohanlal R. Daga v. ITO, Mohanlal R. Daga, R. Daga v. ITO, Rohini Builders, Addl, Lata Mangeshkar, Pragati Co-op, Bench, Bench, P.K. Noorjahan, Anr, Ambica Ram v., Mahesh B. Shah v. Asstt, Rameshchandra R. Patel, Ashok Kumar, Ramesh T. Salve v., Amritlal Bhagwandas Soni v., S.C. Gupta, Vasanti Sethi, K.P. Davis v. ITO, Coch, Coch, Amal Kumar Chakraborty, Gunwantibai Ratilal v. CIT, Mohanlal P. Daga, Mohanlal R. Daga v. WO, Ratnakar Diamonds, Hitesh Patel, Vora Traders, Malad, Surat, Vishwanath Acharya, Shantiganga Aptt, 7,03,44,010, Ratnakar Diamonds, Vishnudatta VDT, Dias Pareira Naigaon, Rohit, Ratnakar Diamond, Shri Sanjay Saxena, Branch, Evershin Nagar, Vasai, Shri Saxena, Shri Saxena, Shri Sanjay Saxena, Sanjay Saxena, Sanjay Saxena, Shri Saxena, Ulhasnagar, Sanjay Saxena, Bhayander, Shri Lalwani, Soni Agarwal &, Lalwani, 7,03,44,010, Ratnakar Diamonds, Ratnakar Diamonds, Saxena, Pukhraj Jam, Nehru Nagar, Kurla, bill dt, Varadhidevi G. Choudhari, Dubey, Sampatdevi M. Daga, Sanjay Saxena, Sanjay Saxena, Sanjay Saxena, Saxena, Ratnakar

ORDINAL: first, 20th, 24th, first, first, first, 25th, 22nd, first, first, second, 25th, first, first, 24th, Secondly, Thirdly, Third, second, Third, 20th, 24th, 25th, first, second, first, second, 3rd, 24th, 3rd, first, 4th

FAC: Departmental, Departmental, Departmental, Departmental, Departmental, Departmental, Departmental, Departmental, Mohanlal R. Daga.23, Departmental, Departmental, Departmental, Departmental, Departmental, Departmental, Oasis Park

MONEY: 0.5 per cent, 0.5 per cent, 0.5 per cent

WORK_OF_ART: Wednesbury Principles, VDIS

QUANTITY: 71 carats, 71 carats, 65.75 carats

EVENT: SC 2560

NORP: R., Hon'ble

TIME: late today, 10.00 AM