Shri Raghav Bahl Vs. Dy. Commissioner of Income Tax

Decided On : Oct-31-2006

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 15, Section 15, Section 158BFA.2, Section 158BC, Section 158BDand, Section 158BC, Section 158BB(1)(c)(A, Section 158BB(1)(d, Section 15, Section 139(1, Section 139(4, Section 139(1, Section 158B(b, Section 158B(b, Section 234B, Section 139, Section 158BB(1)(d, Section 139, Section 143(3, Section 147, Section 139(4).5.2, Section 158B(b, Section 139(4, Section 5 of the Act, Section 158BCoftheAct, Section 139, Section 147, Section 147, Section 158BC, Section 158BFA(1

CARDINAL: 1, 1961.The, four, 1, 2, 1,50,30,137/-, 3, 1,78,20,411/-, 4, six, 2.1, 27,90,274/-, 1,78,20,431/-, 1,50,30,137/-, 27,90,274/-, 28, one, six, 3.8.2000, 1,78,50,431/-, 50, 1,50,30,137/-, 1,50,30,137/-, 3.8.2000, 50, 100/-from, 31.3.2000, 3.8.2000, 1.506, 4.1, 7, 7, 20.9.1999, 6.3.2000, 1,50,30,156.75, 14, 3, 4,65,699.78, 53.00, 1,50,30,137/-, 6, 27,90,447/-, 10.8.1999, 14, 3, 53.00, 31.10.2000, 10, 1.50, 49.50, 1.50, 50.00, 30.10.2000.4.2, 6, 2, 31.3.2000, 4, 234C.4.3, 1, 1, 3, 1, 1, 31.8.2000, 3.8.2000, 2, 83, 25.2.2000, 96, 2.50, 90, 60, 06.01.2000, 3.8.2000, 31.8.2000, 30.11.2000, 30.11.2000, only one, 1.70, 1.50, 20, 31.3.2000, two, two, 1.85, 2, 1, 30.11.2000, 1.2, 4.2, 2, 30.11.2000, 14, three, more than one, 30.11.2000.However, 10.8.1999, 14, 20.9.1999, 19.06.1999, 10.8.1999, 20.9.1999, 6.3.2000, 20.9.1999, 6.3.2000, 10.8.1999, about 3.8.2000, 3, two, 1, 1, 1, 3, 2, about 31.10.2005, 4.6, two, two, 1, 2, 3, 50, 4

GPE: New Delhi, New Delhi, A.Y., A.Y., A.Y., Citi, Clause, Counsel, A.Y., supra).6, Bonmbay City-III, West Bengal-II, DR, DR, Counsel, Clause, Counsel, Counsel, Counsel

DATE: 03.02.2006, 12.11.2003, year 2000-01, year 2000-01, 2000-01, year 2000-01, year 2000-01, year 2000-01, 2000-01, year 2000-01, 2000-015, 17.10.2003, year 2000-01, between 19.6.1999, year 2000-01, the year ended on, year 2000-01, Section 158BA(3, previous year, previous year, the previous year, the previous year, any previous year, 2004, the previous year, 2005, 1995-96, the previous year, 2004, 25.11.1999, earlier previous year, a particular year, about a year ago, about 16 years, year 2000-01, 29.8.2002, A. Y. 2000-01, previous year, between 19.6.1999, roughly 10 days, the period 19.6.1999, 17.10.2003, the previous year, year 2000-01, 28 days, any previous year, year 2000-01, 12.11.2003, 30 days

LOC: Central Circle

ORDINAL: fifth, first, second, third, fourth, first, First, first

PERSON: Ground Nos, Khanna, Rajiv Aggarwal, Dhanraj Singh, Harjoot Singh, Shri Bhushan, Shri Bhushan, Shri Bhushan, A. Y. 2000-01, 5.11.2000 Filing, Counsel, Counsel, Counsel, Jaipur Bench, Jodhpur Bench, M.L. Jain, Alka Goswami, Anr, Delhi Bench, XIVB, Alka Goswami, Anr, Gordhan Das, Dharam Das, Stri Dhan, Counsel, XIVB, Counsel, Counsel, Counsel, XIVB, XIVB, XIVB, XIVB, XIVB, Nos, Shri Bhushan, Shri Aggarwal, Shri Bhushan

ORG: M/s, Assessing, Friends Portfolio, Shri Manoj Agarwal, Shri Manoj Agarwal, Friends Portfolio, S/Shri C.P. Khanna, M/s Ramco Steel, the Settlement Commission, Shri Manoj Agarwal, Shri Manoj Agarwal, Friends Portfolio, Friends Portfolio and M/s, NITS Softech Ltd., M/s Bemco Jewellers, Friends Portfolio, Friends Portfolio, Shri Manoj Aggarwal, Friends Portfolio, Shri Manoj Aggarwal, Friends Portfolio, Assessing, Shri Manoj Aggarwal, Shri Manoj Aggarwal, Friends Portfolio, Friends Portfolio, Assessing, Shri Manoj Aggarwal, Friends Portfolio, Shri Manoj Aggarwal, Counsel, Friends, Notice, Friends Portfolio, the Citi Bank, the Central Bank of India, The City Bank, the Central Bank of India, Counsel, Central Bank of India, Central Bank of India, Citi Bank, Friends Portfolio, Odiswi, Bank, ANZ Grindlays Bank, TDS, Friends Portfolio, Counsel, profit &amp, Counsel, Assessing, Section 158BB, UDI, 31.3.2006, CIT, TTJ, Counsel, CIT, TTJ 362, Counsel, Hon'ble Gauhati High Court, CIT, Assessing, Hon'ble Gauhati High Court, M.S. Aggarwal, CIT, HUF, UDI, HUF, UDI, Friends Portfolio, M.S. Aggarwal.5.4 The learned, Counsel, ACIT, A.R. Enterprises, UDI, A.R. Enterprises, DR, Friends Portfolio, Friends Portfolio, Friends Portfolio, Hon'ble Bombay High Court, Gordhandas Hargovandas, CIT, ITO, AAC, Tribunal, ITO, AAC, Tribunal, Friends Portfolio, Counsel.6.2 The, DR, Hon'ble Supreme Court, CTT, ITO, Tribunal, Tribunal, the High Court, Tribunal, The Hon'ble Supreme Court, Hon'ble High Court, Tribunal, Assessing, Counsel, Friends Portfolio, Friends Portfolio, Friends Portfolio, Friends Portfolio, Friends Portfolio, Citi Bank, Central Bank of India, Central Bank of India, Bank of Madura, Citi Bank, Central Bank of India, the Citi Bank, Counsel, Friends Portfolio, ANZ Grindlays, ANZ Grindlays, Counsel, Friends Portfolio, Hon'ble Supreme Court, Durga Prasad More, Central Bank of India, Citi Bank, Friends Portfolio, Friends Portfolio, Friends Portfolio, Shri Manoj Aggarwal, Shri Manoj Agarwal, Friends Portfolio, Friends Portfolio, UDL, namely,-(i, Assessing, Friends Portfolio, Counsel, Shri Manoj Aggarwal, Friends Portfolio

WORK_OF_ART: Friends Portfolio).Ground, Shri Manoj Aggarwal, Capital Gains, Under Section 158BC, 31.3.2006 Under Section 143(3, the assessee.9.4 Having

PRODUCT: Section 158BD, Section 158BA, 246, Section 158BA

TIME: 7.10.2003, 31.8.2000 i.e.

PERCENT: 60%, 30%, 1%, 60%, 60% to 30%, 1%

NORP: Hon'ble, Hon'ble, Hon'ble, Hon'ble, Hon'ble, Hon'ble