Asstt. Cit Vs. Ranjit Singh Ghuman

Decided On : Sep-15-2006

Court : Income Tax Appellate Tribunal ITAT Amritsar

LAW: Section 154, the Income Tax Act, the Income Tax Act, Section 132(1, the Income Tax Act, ITD 245, Section 132(l, Section 158BC, Section 132, Section 132(4A, Section 69C, Section 69C, Section 69C, Section 69C., Section 132(l, Section 158B, Section 69C, Section 69C, Section 69C., Section 158BC, Section 132 of the Act, Section 132, Section 132(4A, Section 132(4A, Section 132(4A, Section 68 of the Act, Section 145, Section 69C, Section 68, Section 69C, Section 69C, Section 69C, Section 69C, Section 154, Section 154, Section 154, Section 154, Section 154, Section 250, Section 154, Section 154

CARDINAL: 1, 11-12-2003, two, 2., 5, 3, 3, 158BC, 8, 3,82,000, 12,000, 60,000, 2,54,180, 254.180, 17, 2,54,180, 3 and 4, 29, 29, 40,000, 4, 4 to 19, 45 and 46, 21, 22 to 24, 42,84,000, 31-12-1998, 31-12-1998, 5, 31-12-1991, 14 to 22, 573, 26,00,000, 3,68,000, 573, 1,23,000, 573, 30-4-1992, 30-6-1992, 4 to 11, 9, 20, 26, 573, 30-4-1992, 25, 30-6-1992, 573, 5,00,000, 5, 5,00,000, 47, 9, 1,80,95,000, 4.23, 3,00,000, 1/3rd, 3,79,125, 47, 9, 1,80,95,000, 3, 6.50, One, 15-2-2002, 3,79,125, 69, 821, 14, 159, 167, 566, 15, 64, 551, 12, 68, 616, 73 177, 379, 610, 63, 61, 223, 46,47,070.7, 5, 1/3rd, 573, only two, 1,85,000, 1,84,000, 5, 5, 5, 3, 3,82,000, 2,54,180, 254.180, 3, 40, 40,000, 3 and 4, 4 to 21, 4.22, 21, 45 and 46, 21, 22 to 24, 1,80,95,000, 5, 24, 42,84,000, 31-12-1998, 3,63,070, 79, 4 and 5, 91 and 95, 2,54,180, 254.180.8.1, 7 to 10, 8, 47, 9, 7, 5, 2, 6, 7, 10, 24, 31-12-1998, 42,84,000, 31-12-1998, 1-4-1999, 1-4-1999, 3,82,000, 4.23, 24, 1,80,95,000, 20 to 27, 28 to 46, 7, 3,63,070, 31, 3,00,000, 3,82,000, 45 and 46, 4.21, 22 to 24, 24, 200, 107, 1,80,95,000, 20 to 27, 28 to 46, 7, 7, 3,79,125, 17, 1,80,95,000, 31-12-1998, 5, 1.12, 6.2, 25, 31-12-1991, 22 to 24, three, 537, 26,00,000, 3,68,000, one, 537, 1,23,000, 102, 109, 1,23,000, 30-6-1992, 113, 1,84,666, 30-6-1992, 5,00,000, 113, 54, 5, two, 102, 109, 5, 54, 24, 5, 31-12-1991, 30-4-1992, 30-6-1992, 25, 113, one, 30-6-1992, 573, 30-6-1992, 5, 5, 3,00,000, 1, 3,82,000, 1, two, 1

ORG: the Commissioner (Appeals, Commissioner (Appeals, the Commissioner (Appeals, Appeals)-I, Hon'ble Supreme Court, National Thermal Power Co. Ltd., CIT, Tribunal, Hon'ble Supreme Court, National Thermal Power Co. Ltd., CIT, A-7, A-7, Annex, A-7, Poph', GDC, A-7, Annex, Annex, A-7, Annex, Smt, Smt, House, Sint, Sint, Annex, Sint, House, Smt, Smt, the Commissioner (Appeals, the Commissioner (Appeals, A-7, Annex, Annex, Annex, Shimla, Popli, GDC, G.D. Chaudhary, Hon'ble Supreme Court, CIT, Tribunal, judgmentsDolly Farms &amp, Resorts (P) Ltd., CIT, TTJ, CIT, CTR, TTJ, CIT, TTJ, lVag, Sunder Agencies, CIT, Smt, Smt, Smt, Smt, the Commissioner (Appeals, A-7, Annex, Annex, A-7, Annex, A-7, the Commissioner (Appeals, Annex, Annex, the Commissioner (Appeals, the Commissioner (Appeals, Commissioner (Appeals, Hon'ble Supreme Court, CIT, Delhi High Court, CIT, CIT, P) Ltd., the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, Annex, A-7, Delhi High Court, CIT, Rs.46,47,070.10, A-7, Annex, Annex, A-7, Annex, A-7, Commissioner (Appeals, the Commissioner (Appeals, Section 158BB, Reliance, Hon'ble Supreme Court, CIT 1977, CTR, SC, SC, Commissioner (Appeals, grey, Bar, the Commissioner (Appeals, Commissioner (Appeals, the Commissioner (Appeals, House, Sint, House, Annex, Smt, Smt, Smt, Smt, the Commissioner (Appeals, Smt, Smt, Smt, Smt, the Commissioner (Appeals, the Commissioner (Appeals, Smt, Smt, Annex, Smt, Canara Bank, Civil Lines, Smt, Smt, Smt, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, the Commissioner (Appeals, Honble Supreme Court, Income Tax, Volkart Bros. &, the Commissioner (Appeals, the Commissioner (Appeals

PERSON: Ludhiana, Ludhiana, P.S. Sachdev, Sudhir Sehgal, A-9, A-9, Bali, Shergill, Singh Shergill', Vallota, Satish K. Aggarwal', Vasdev Ji', Balbir Singh Handa', Grover, A-9, A-9, 42,84,000 + Rs, A-9, Model Town,, Sudershan Ghumman W, Singh Ghumman, Jasrajpal Ghumman W, Jagbir Singh Ghumman, Singh Ghumman S, Kapoor Singh Ghumman, Sudershan Ghumman, Jasrajpal Ghumman, 8,69,666, Sudershan Ghumman, Jasrajpal Ghumman, Sudershan Ghumman, Jasrajpal Ghumman, Singh Ghumman, Jasrajpal Ghumman, A-9, Bali, Shergill, S. Satnam Singh Shergill', Jallota, Satish K. Aggarwal', Vasdev Ji', Balbir Singh Handa', Grover, Singh Ghumman, Daulatram Rawatmull, Ra vi Kant Jain, 539, Jaya S. Shetty, 526, Harakchand N. Jain, YTJ, Model Town,, Jasrajpal Ghumman, 8,69,666, Jasrajpal Ghumman, Jasrajpal Ghumman, Jasrajpal Ghumman, P.S. Sachdev, A-9, A-9, Rawatinull, Sudhir Sehgal, A-9, Kumar Modi v., A-9, Bench, Bench, Roshan Di Hatti, Model Town, Jalandhar, Sudershan Ghumman, Sudershan Ghumman, Jasrajpal Ghumman, 8,69,666, Jasrajpal Ghumman, Jasrajpal Ghumman, Jasrajpal Ghumman, Singh Ghumman, 8,69,666, Sudershan Ghumman, Jasrajpal Ghumman, Jasrajpal Ghumman, Jasrajpal Ghumman, Sudershan Ghumman, Jasrajpal Ghumman, 8,69,666, A-9, Jasrajpal Ghumman, Model Town, Singh Ghumman, Singh Ghumman, Singh Ghumman, Jasrajpal Ghumman, Jasrajpal Ghumman, Jasrajpal Ghumman, Sudhir Sehgal

QUANTITY: 8-2-2000, 8-2-2000, 8-2-2000, 8-2-2000, 8-2-2000

DATE: 1961, 4-10-2004, the assessment year 1999-2000, 196 1, 69, 1961, the assessment years 1992- 93 to 2000-01, the last few years, '40', 1997-98, 1999-2000, last week of January, 1992, 1,84,666, 45, 46, 45, 46, 2000, 2001, 2001, 2001, 1999, 2000, 2000, 2000, 1997, 59, 1997, 1998, years, the years 1997-98 to 1999-2000, 45, 46, 9-12-2002, 3 months, 1998, the year 1998, the various assessment years, the earlier assessment years, years 1997-98, 1999-2000, the year 1998, 68, 69, 69B, 1977, 9-12-2002, last week of January, 1992, 1,84,666, 7650970, 1,84,666, 1,84,666

ORDINAL: First, first

GPE: Counsel, Annexs, Annexs, Annexs, pp, pp, pp, DD, Annexs, pp, pp, Mumbai, Mumbai, Mumhai, Mumbai, Mumbai, Annexs, pp, pp, Vinay, Counsel, Annexs, pp, pp, pp, assessee, Jalandhar City, Jalandhar City, T.S

WORK_OF_ART: Parveen, Parveen

FAC: Yadu Hari Dalmia

NORP: Representative, Indian, statin

PRODUCT: 69C, I-7-1995.10.4