Sri Govind Mahato and Sri Baikunth Vs. Asstt/Dy. Cit

Decided On : Aug-10-2006

Court : Income Tax Appellate Tribunal ITAT Ranchi

LAW: Section 147/148, Section 147/148, Section 147/148, the Land Acquisition Act, Section 18, Section 45(5, Section 155(16, Section 5, Section 251, The Income Tax Act, Land Acquisition Act

CARDINAL: 1, thirteen, two, 19.9.2002, 445, 30.9.2002, 451, 96.2, 15,71,28/-, 52,045/-, 2,60,222, 1,08,47,007, 00, 27,20,631/-, 29,95,131/-, 11,19,168/-1992, 71,09,09, 1/-, 68,01,034/- 46,50,517/-, 35,35,09, 220.50, 12,50,000/-, 25,00,000/-, 1,87,77,738, 24,54,20, 1,76,48 414, 3, 283, 76, 23, 161, 524, 5, 84, 713, 176, 75, one half, 109, 25,00,000/-, one half, 283, 1, 5 24/9/93, 8, 16/11/98, 24, 29, 180, 20/4/98.8.Copy, 161, 66, 166, 82, 87, 75, 29/11/96, 96, 106, 107, 30/8/94, 110, 15.71, 156, 1,85,410/-, three, 176, 22.09, 2, 206, 22.51, 7.41, 3.43, 9, Rs.2, Rs.4, Rs.4, 228, 26.85, 14.41, 1.12, 1.12, 1.12, 254, 29/1/04, 257, 267, 269, 271, 282, 18(f, 2 to 8, 11, 13, 19, 1,9, 10, 25,00,000/-, 5, two, 84, 713, 176, transferee, 186, 722, 153, 25,00,000/-is, thirteen

ORG: the Id. CIT, 18.9.2002 &amp, 19.9.2002 &amp, 17.9.2002, I.T.A No, Ld C.I.T., Assess- Professional Additional/ Remarks Disallow Remarksment Income, al/enhanced SB/FD, A.O. &amp, C.I.T., CIT, CIT A.0 - C.I.T.(Ap 4,12,18,648, AO - C.I.T.(Appe, of1995, CIT(A)-Rs, thereon (Fixed Deposit/Saving Bank Account, Govt./Semi-Govt./PSUs, Bank Account, Tribunal, The Tribunal, Govt, C.I.T., The State of Bihar, Ranchi Bench, Court, Court, Hindustan Housing &amp, Land Development Trust Ltd., Section 4 &amp, Court, Tribunal, Co., Calcutta High Court, C.I.T., the designated Court, Court, C.I.T., Laid Acquisition, Govt, Additional Advocate General No, Apex Court, ITR, C.I.T., Hindustan Housing and Land Development Trust, Delhi High Court, ITR, LR, Gupta v. Union of India, Rajasthan High Court, ITR, C.I.T., Bombay High Court, ITR, C.I.T., Bombay High Court, ITR, Co., A.G. Lulla.14, Calcutta High Court, ITR, C.I.T. v. Sandersons &, B.N. Dey, Bank Account, F.D. Rs, C.I. T. (Appeal, Bank 119-155 Account, C.I.T., F.D. of Rs.26, C.I.T., Certificate, C.I.T., B.N. Dey, C.I. T. (Appeal, B.N. Dey, C.I.T., C.I.T., C.I.T., C.I. T. (Appeal, C.I.T., the Bank Account/Fixed Deposit, Bank Guarantee, C.I.T., C.I.T., B.N. Dey, C.I.T., C.I.T., C.I.T., Section 4 &amp, C.I.T., C.I.T., Bank Accounts/Fixed, Court, the designated Court, C.I.T., Bank, CIT, Co., A.G. Lula and Ors, ITR, Court, ITR, Supreme Court, Thirani Chemicals Limited v., C.I.T., the Land Acquisition Compensation Authority, the Hon'ble Court

GPE: Ranchi, A.O., Ld, Ld, A.O., I.T.A.T., A.Y., A.R., Ld, Ranchi, CWJC, Bihar, India, thereon, Ld, I.T.A.T., Ld, Ld, Sri Ram Dular Gupta, A.O., Ld, CWJC, Cr, A.O., L.A., F.D., A.O., Ld, A.O., Ld, Ld, Ld, thereon, Ld, A.Y., R.D.Gupta, Ld, Ld, Ld, I.T.A.T., K.Z., F.D., Paras Laminates, Taxman

DATE: Years 1986-87, 1989-90 to 1993-94 &amp, 1995, the years, the years, 1986-87, 1992-93, the years, 8/8/2006, 19^th November, 2001, 19/11/2001, Year 1992-93, Page-9, 25/11/93.7.Copy, 1997, 52-65, 72-76, 77-61, A.Y. 1991-92 to 1993-94.16, Year 1986-87, Year 1989-90, Assessment Year 1990-91, this year, Year 1990-91, Year 1991-92, Year 1992-93, Year 1993-94, Year 1995-96, Year 1986-87, Year 1989-90, Year 1990-91, Year 1991-92, Year 1992-93, Year 1993-94, 15 to 17, 14, 17/9/2002, Year 1991-92 to 1993-94, 1992-93

PERSON: C.I.T., G. Mahto, B.N. Rs, nceof Rs, C.I.T., Calcutta Bench, Tribhuvan Mahato, Ranchi Bench, B.N. Dey, Tribhuvan Mahto, C.I.T., Tanubai D. Desai, Manilal Kher Ambalal &amp, A.G. Lulla, Sandarson, Kolkata Bench, C.I.T., B.N. Dey, Dular Gupta, Gupta, Sri Gupta, B.N. Dey, Govind Junglee, Tribhuvan Mahto, R.D. Gupta, AR, Bihar 6-7, Rani Dey, B.N. Dey, S. Sajit Singh, Kolkata Bench, Tribhuvan Mahto,12, Tanubai D., Manilal Kher Ambalcd &, B.N. Dey, Ram Dular Gupta, C.I. T. (Appeal)18.d), Rs, Tribhuvan Mahto, Tribhuvan Mahto, Govind Mahto, Tribhuvan Mahto, Sri, K.K. Jhunjhunwala, C.I.T., C.I.T., C.I.T., Joint Registrar, Court Fee, C.I.T., D./R, Tribhuvan Mahto, Assessing Officer, Jamshedpur Camp, Jamshedpur Camp, Bench, Tarun Bhai D Desai, Mani Lal Ambalal &, Hon'ble Delhi, Jamshedpur Camp, Cupta, Bench, consequential.11

PERCENT: 10%, 50%, the 50%, 50 @ 50%, 1/- 50%, only 50%, 50%, 50%

WORK_OF_ART: I.T.A.T., Paper Book, Paper Book, Paper Book, Calcutta Bench, Hon'ble Calcutta Bench of I.T.A.T., Hon'ble Calcutta Bench of I.T.A.T.

NORP: the1991-92, Hon'ble, Hazaribagh, I.T.R., Morgans, I.T.R., Hazaribagh, Hazaribagh, Rs.23.25, Hazaribagh, Hazaribagh

PRODUCT: RsDey, 7/8/2006, the Calcutta Bench

ORDINAL: Page-72

LOC: Govt, Govt, I. T.R.

FAC: Camp-Jamshedpur

EVENT: each Assessment Year, each Assessment Year

QUANTITY: 268 k