Late D.T.S. Rao Through L/H D.S. Vs. Assistant Commissioner of Income

Decided On : May-26-2006

Court : Income Tax Appellate Tribunal ITAT

LAW: Section 132(3, Section 132(3, Section 132(3, Section 132(1, Section 132(3, Section 132(3, Section 132(3, the IT Act, Criminal Procedure Code, Section 132, Section 132(3, Section 132(4, Section 292B, the IT Act, Section 132(8A, Section 132(3, Section 132(4, Section 158BE, Section 132, Section 132(3, Section 132(4, Section 132, Section 158BE(1, the IT Act, Section 132, Section 158BE, Section 132, Section 132, Section 132, Section 132(1, the IT Act, Section 194A., Section 194A of the Act, Section 132(1, Section 132(3, Section 132(3, Section 132(3, Section 132(3, Section 132(3, Section 132(3, Section 132(3, Section 132(3, Section 132(3, Section 132(3, Section 132(8A, Section 275A, Section 132(3, Rule 112, Section 132(3, Section 132(3, Section 132(3, Section 132(3, Section 158BC, Section 132(1, Section 132(3, Section 132(3, Section 132(3, Section 132, Section 132(4, Section 132(4, Section 132 of the Act, Section 142(2A, the Companies Act, Section 29, Section 132(4

CARDINAL: 1, 1997.2, 1 to 13, 14, 18, 19 to 23, 9, 1997.6, 76, 1996.8, 95, 825, 95, 76, one, two, 1, 5, 9, two, 8, 18, 1996.12, 1996.13, 15A, 2, 19, 1996.15, 132(4, two, 1996.17, 498, 95, three, two, 1, 2, 4, 132, 132(1A).20, 2, 2, 1, 772, 53.2, 374, 517, two, 26, 936, 2.28, 2, 100(4, two, two, two, two, two, One, 23, 15A, 5, 5, 32, 33, 1996.37, 112, three, 51, 3, 1996.40, 3, 1997.41, 1997.Madhuvana, 12, 1996.44, 6, 1996.45, 2, 3 and 4, 1,37,00,502, 15, three, 97, 15, two, 31, 16, 3.5, 13, 36, two, 1,33,75,186, 12,22,000.53, 50,000(e, 2,25,000, 1,00,000, 50,000, 1,29,38,822, 5 and 6, 36, three, 59, seven, 29,08,965.62, 3, 105, 4, 50,45,552, 1 to 9, 2004)Sr, 17, 10 and 11, 2004.66, 1 5,18,000Where, 2 3,33,000Payments, 68,000Annex, 5, 5,83,237, 67, 79, 964, 76, 152 to 270, 270, 192, two, 3,80,000, 1,00,000, 30,000, 3, 1,00,000, 80,000, 50,000, 111, 1, 5.4, 21.6, 10,000, 25,000, 50,000, 1, 30,000, 20,000, 30,000, 6,000, 5,000, 20,000, 2, 17-3-1995, 1, 20,000, 13, 1,25,000, 14, 75,000, one, 1, 355 149, 50,000, 358 149, 150, 19/7 40,000, 10,000, 25,000, 21, 2, 25,000, 22, 2 9/2, 1,00,000, 23, 50,000, 26, 5,18,000, 4, 15,000, 156, 40,000, 321, 4, 55, 105, 4, 1, 11, 1, 3,03,000, 3,03,000, two, 92 26, 5,000, 92, 71, 327, 92, 26, 94, 26, 26, 327, 5,000, 46, 14, 17, 45, 12A.The, 14, two, 25,000, only one, 25,000, 12A., 3, 68,000, 4, 2,40,500, 1 to 9, 51, 17, 66,000, 66,000, 2,40,500, 5, 25,000, 6, 5,500, 30,000, 8, 30,000, 1/1/91 5,500, 5 26/11 25,000, 5(1, 23, 15,000, 20,000, 96, 20,000, 6(1, 269, 20,000, 284, 92, 5, one, 6, 13,56,000, 124, 38, 25,000, 141, 10,000, 174, 63, 10,000, 175, 63, 5,500, 213, 83, 7,700, 214, 5,000, 218, 83 10/11 40,000, 237, 25,000, 238, 30,000, 357, 10,000, 20,000, 97, 93, 13,56,000, 7, 6., 6, 3 and 4, 12,63,000, 58, 26, 106, 26, 31, 12,63,000, 1,95,000, 1,95,000, 3, 3, 3

ORG: AO, AO, Panchnama, Panchnama, Bench, Madhuvana House Building Co-operative, Society, Asstt, CIT, TTJ, Bang, P.O., Allahabad High Court, Allahabad High Court, Promain Ltd., CIT, TTJ, ITD 489, AO, Panchnama dt, Bombay High Court, CIT, Asstt, CIT Shri Ashish Abrol, High Court, Tribunal, Tribunal, High Court, Tribunal, AO, Department, Departmental Representative, CIT, Promain Ltd., Tribunal, Tribunal, the High Court, Tribunal, Tribunal, Tribunal, Finance, CBDT, Madras High Court, ITO, the apex Court, Explanation, Explanation, the apex Court, Court, Explanation, Rajasthan High Court, Laxmi Industries Ltd. Co., Ors, ITO, High Court, Explanation, Calcutta High Court, CIT, Sri Jagannath Steel Corporation, Calcutta High Court, CIT, India Steamship Co. Ltd., CrPC, CrPC, Panchnama, Palace Model House, Palace Mode House, Department, Board, Board, Panchnama dt, AO, Tribunal, Promain Ltd., CIT, AO, Panchnama, CIT, Tribunal, ITO, Departmental Representative, Department, House Building Co-operative, Society, Asstt, CIT, Panchnama dt.25th April, 1996, AO, Panchnama, CIT, Panchnama dt, AO, AO, M/s Madhuvana House Building Co-op, Saradavilas Educational Society, Smt, S.G.R. Enterprises, NOC, AO, bearer, AO, AO, M/s Raghavendra, M/s S.G.R. Enterprises, Government, AO, TDS, Satya Prema, M/s Raghavendra, AO, AO, AO, Settlement Commission, Supreme Court, McDowell &amp, Co. Ltd., CTO, AO, AO, AO, the Mysore Urban Development Authority, AO, M/s S.G.R. Enterprises, M/s Raghavendra, AO, AO, Smt, Smt, CIT, AO, AO, Smt, /KG/Sr, Smt, Smt, Bench, Annex, Annex, Annex, Annex, CIT, Bench, Department, Asstt, Registrar of Co-operative Societies, TTJ, Bench, Asstt, Smt, KEB, illegal)Rs, Rao City Bank AccountRs, Rao City Bank AccountRs, Annex, SGR Enterprises, Asstt, the apex Court, K. Gayathri, Swamy Jewellers, Swamy Jewellers, AO, AO, Smt, Annex, Annex, Swamy Jewellers, Departmental, AO, Annex, Swamy Jewellers, Swamy Jewellers, AO, AO, S.N., D.S. Manjunath, S. No., S. No, S. No., MHBCS, S. No., AO, AO, AO, S.S. Corporation, AO, MHBCS, AO, AO, Annex, Departmental Representative, AO, Annex, AO, S. Page Date Amount Description, DTSR-Haridwar, DTP, AO, Annex, Annex, M/s Chaitanyya Food Products Ltd., M/s Chaitanyya Food Products, M/s, Karnataka State Financial Corporation, M/s Chaitanyya Food Products, Chaitanyya Food Products Ltd., Explanation, AO, AO, Shri D. Jayadevaraja Urs, M/s Chaitanya Food Products, M/s CFP Ltd., M/s CFP Ltd., Registrar of Companies, AO, AO, AO, Asstt, M/s CFP Ltd., M/s CFP Ltd., Registrar of Companies, M/s CFP Ltd. Land, M/s CFP Ltd., Kamataka State Financial Corporation(KSFC).110, AO, M/s CFP Ltd., Urs, KSFC, AO, HUF, HUF, AO, HUF, HUF, HUF, AO, M/s M.H.B.C.S. Hence, Ashok Anand, AO, M/s M.H.B.C.S., Smt, AO, M/s M.H.B.C.S., Smt

DATE: 24th April, 6th Feb., 1996, Feb., 1996, 6th Feb., 1996, 19th Feb., 1996, 19th Feb., 1996, 25th April, 1996, 25th April, 1996, April, 1996, 19th Feb., 1996, 19th Feb., 1996, 28th Feb., Dec, 2001, 2002, the day of last Panchnama, the day of last Panchnama, the day, the last day, 25th April, 1996, 19th Feb., 2005, 2005, 75, under 2nd, 19th Feb., 1996, between 16th Oct., 1996, Oct., 1996, 20th Oct., 1996, Oct., 1996, the same day, 13th Oct., 1997, 13th Dec, 1997, 26th Oct., 1996, Dec, 1997, Feb., 1996, 23rd April, 23rd April, 1996, 19th Feb., 19th Feb., 1996, 25th April, 1996, April, 1996, sixty days, 60 days, 6th Feb., 1996, 6th April, 1996, 23rd April, the last day of the month, one year, the end of the month, 1998, 1st July, 1995, 1998, the year 1987, 1986, 1st April, 1974, Feb., 1996, Feb., 1996, 23, 19th Feb., 1996, 19th Feb., 1996, 24th April, 1996, 25th April, 1996, 6th Feb., 1996, sixty days, sixty days, 6th Feb., 1996, 25th April, 1996, Feb., 1996, 25th April, Feb., 1996, 19th Feb., 1996, 25th April, 1996, 25th April, 1996, sixty days, 24th April, 1996, April, 1996, 25th April, 1996, April, 1996, 25th April, 28th Feb., 1997, 28th Feb., 25th April, 1996, 19th Feb., 1996, 28th Feb., 23rd April, 1996, 23rd April, 1996, 23rd April, 6th March, 1996, 23rd April, 1996, 5th March, 1996, 5th April, 1996, Feb., 1996, 7th Feb., 1996, April, 1996, 5th March, 1996, Feb., 1996, 24th Feb., 1996, 1996.Statement, Feb., 1996, Feb., 1996, Feb., 1996, 23rd April, 1996, Feb., 1996, April, 1996, 23rd April, 7th Feb., 1996, the period of, 60 days, 6th April, 1996, the end of the month, April, 1996, 7th April, 1996, 19th Feb., 1996, 25th April, 1996, April, 1996, 1974, 1985, 1991, 4(1, 28th Dec, 1986, Jan., 1995, the day, that day, 10,000(d, 54, no year, 1,37,00,502, the year, the year, them.63, 1974, 1985, 1st April, 1985, 1996, just 5 to 6 years back, Dec, 2004, 2004, 64,35,282 65, Dec, 2004, 1st April, 1985, year, 1985, 1985, 1985, the year, March, 1996, Feb., 1996, 18 1, 75, March, 1996, Feb., 1996, 8th Feb., Feb., 1992, 26th September, 25th September, September, 26th September, assessee.89, 7 3, 20291, 38, 20291 54, 95 27, 27, 86, 6 1, 101, 15th Dec, 1986 to 29th Aug., 1987, Sept., 1991, Sept., 1991, Aug., 1987, 1951, Jan., 1997, Jan., 1997, 15th Jan., 1992, 1976, 15th March, 1992, 1990, 18th Dec, 1989

ORDINAL: first, second, 6th, third, 31st, 20th, 26th, 31st, 6th, second, 6th, first, 6th, 7th, first, first, 6th, 6th, 7th, 24th, 7th, 24th, 6th, first, 4th, first, 31st, 31st, 31st, first, second, 31st, 5th, 6th, 5th, 6th, 7th, 25th, fifth, 11th, 4th, sixth, 6th

GPE: pp, Expln, Expln, Panchnama, limitation.43, M.H.B.C.S., Stage, Singapore, Delhi, Bombay, assessee, D.T.S., M.H.B.C.S., Singapore, Bombay, Delhi, Kamataka, Delhi, Singapore, D.T.S., D.T.S., Prabha Raj, Prabha Raj, Prabha, Narsing, Ramesh

TIME: 4 PM, 5 PM, 5 AM, 7,61,680 i.e. Rs

PERSON: Authorised Representative, Bench, Sriiam Jaiswal v. Union, Authorised Representative, Authorised Representative, Authorised Representative, Sandhya P. Naik, Abrol, limitation.10, Panchnamas, D.T.S. Rao, M.H.B.C.S., Authorised Representative, Authorised Representative, Act.14, Shri Rao, Authorised Representative, Explanation, Kothari, D.T.S. Rao, Authorised Representative, Panchnamas, Sandhya P. Naik, Shri, Shri D.T.S. Rao, D.T.S. Rao, M.H.B.C.S., Shri Padmanabha, Shri Padmanabha, Shri Rao, Nos, T.D.S. Rao, Late Shri Rao, M.H.B.C.S., Shri Rao, Gayathri, D.T.S. Rao, Shri Ramesh Rao, --M. Ramachandrachar., Manjunath, Varija Kumari, D.T.S. Rao, Srinivas Rao, Shri M. Ramachandran, Shri N. Shankar, Shri D.T.S. Rao, Shri Rao, Shri Ramachandra, Ramachandrachar, Balance Rs, Shri D.T.S.Rao, Shri Ramachandrachar, D.T.S. Rao, Kum, Shri Rao, Shri Rao, Shri Rao, Shri Rao, Shri Rao, Shri Rao, Manjunath Rs, Ashwini Anand, Shri Rao, Rao, Rao, Madras, Shri Rao's, Madras, Shri Rao, Shri Rao, Gayathri, Authorised Representative, Gayathri, Q.No, Rao, Shri D.T.S. Rao, Late Shri Rao, Shri Rao, Authorised Representative, Rao, Shri Rao, Shri Rao, Shri Rao, Madras, D.T.S. Rao, Manjunath, D.T.S. Rao, Shri RameshRs, Shri ManjunathRs, D.T.S. Rao, D.T.S. Rao, Bangalore, Ramachandrachar 4-2-1995 Rs, D.S. Manjunath, D.S. Manjunath, Shri Rajashekhar Murthy, Badev Dass, Shri Rao, Shri Rao, Shri Rao, Shri Rao, Shri Rao, Shri Rao, Shri Rao, Late Shri Rao, Annex, D.T.S. Rao, Gundu Rao's, D.S. Shamala Madras, Shri Rao, Prabha Raj of Rs, Shri Rao, Shri Prabha Raj, Shri Rao, Q.No, Gundu Rao's, Shri Rao, Shri Rao, Shri Rao, Hence Rs, Annex, Annex, Authorised Representative, Shri Rao, Shri Rao, Salary, Shri Rao, Shri Rao, D.T.S. Rao, Rs, Authorised Representative, Shri Rao, Shri D.T.S. Rao, Shri Jayadevaraya Urs, Jayadevaraja Urs, Shri Jayadevaraja Urs, Urs, Shri Urs, Benami, Shri Urs, Shri Jaya, Shri Urs, Shri D. Jayadevaraja Urs, Kamataka State, Financial Corpn, Nagaraj, Nagaraj Urs, Authorised Representative, Shri A. Ashok Anand, Shri Ramesh, Shri Ashok Anand, Authorised Representative

QUANTITY: 6 kg, 45 kg, 9-2 1 lakh 9-3 25,000, 24-1 1, 321 94/95 15/3 40,000, 4 1 24/4 3,000

EVENT: Section 158BE, Section 158BE, the Panchnama dt.6th, Financial year M/s S.G.R. Enterprises M/s Raghavendra Constructions

NORP: D., MadrasRs, Hindu

PRODUCT: Section 158BE, M/s M.H.B.C.S., Srirampura Layout-51.35 acres, M/s M.H.B.C.S., 8 1 17/5

FAC: Shri Padmanabha

LOC: Srirampura, Madras, Madras, Secretariat

WORK_OF_ART: D.T., Shri D.T. Prakash, Shri D.T. Prakash, Shri D.T., Shri Ramesh, Shri Ramesh

MONEY: 10 per cent

PERCENT: 2 15/12 50,000, 2 15/12 25,000