Assistant Commissioner of Income Vs. Aggarwal Construction Company

Decided On : Jan-29-2007

Court : Income Tax Appellate Tribunal ITAT Chandigarh

LAW: Section 271A, Section 44AA, the IT Act, Section 271A of the Act, Section 44AA, Section 271A of the Act, Section 44AD, Section 44AE or Section 44AF, Section 44BB or Section 44BBB, Section 44AB, Section 271A, Section 44AB, Section 271A of the Act, Section 271(l)(c, the IT Act, Section 14 of the Act, Section 271A, the IT Act, Section 147, Section 44AD, Section 40A(2)(a, Section 40A(3, Section 269SS and Section 269, Section 145, Section 269T, Section 40A(3, Section 271A., Section 271A, Section 44AA, Section 271A, Section 271A, Section 271A, Section 271A, Section 271A, Section 44AA(i, Section 44AD, Section 44AE or Section 44AF, Section 44AA, Circle VII, Circle 2(11, Section 271A, Section 44AA, Section 44AA(2, Section 44AA, Section 44AA, Section 271A, Circle 11(1, Section 271A, Section 255(4, Section 271A, Section 255(4, Section 271A, Section 44AA, the IT Act 1, Section 255(4, Section 271A, Section 271A, Section 44AA, Section 271A, the IT Act, Circle 11(1, Section 271A, Section 44AA, the IT Act, the IT Act, Section 271A, Section 44AA, the IT Act, Section 44AA, Section 44AA, Section 271A, Section 44AA, Section 271A, Section 44AA, Section 44AA(2, Section 44A. In, Section 44AA, Section 271A, Circle VII, Section 271B, Section 271A of the Act, Section 44AA, Section 44AA, Section 44AA, Section 271, Section 271A, the IT Act, Section 144/145, Section 271A, Section 44AD, Section 44AD, Section 44AD, the IT Act, Section 271A, Section 271A, Section 273B, the IT Act, Section 44AA, the IT Act

CARDINAL: 1, 1., 1, 2, 3., 4., 1, 1, 1, 2, one lakh twenty thousand, ten, one, one lakh twenty thousand, ten, 3, 1, 2, 4, 3, 1, 2, 1 and 2, 1, 15, 1, 5, 5, 6F, 491, 40, 7, 2, 1, 1,55,72,788, 4, 25,000, 1, 1,70,000, 10,00,000, one, 1,20,000, 10,00,000, 6F, 850, 842, 879, 2005.7, 3, 850, 842, 7.2, 842, only one, 1, two, 1, 1, 1, 3., 18,68,735.On, 6F, 1, 2002.5, 2(11, 269SS, 269, 40A(3)of, 6F, two, 6F, 1, 3, 842, 879, two, 2, 5, 5, 6, 7, 7.2, 7.3, 2, 269, 40

DATE: 22nd June, 2004, 1961, 27th March, 2002, the three years, the previous year, any previous year, such previous year, such previous year, 16th Aug., 2002, 20th Aug., 2002, 11th Sept., 2002, 13th Sept., 2002, 1996-97, 1997-98, 1998-99, 27th March, 2002, any quarter, 6 years, daily, 27th March, 2002, Nov., 2002, 1st June, 2001, 31st March, 2001, 1996-97, 1998-99, 1994-95, Oct., 2002, 1981, 20th April, the three years, the previous year, any previous year, such previous year, the previous year, 2001-02, Nov., 2005, 2001-02, 2002, 19th Sept., Oct., 2002, 1994-95, the year, 2001-02, 2000-01, Nov., 2005, 2001-02, 2002-03, 19th Sept., 1994-95, 1981, 1987-88, 20th April, 1998, 2001-02, 2002-03, 19th Sept., 2005, 2001-02, Nov., 2005, 1961, earlier years, 1994-95, 1981, the year, 19th Sept., 2005, as early as 20th April, 1988, March, 2004, 1258, Feb., 2003, 16th Sept., 2003, 1,55,72,788).14, 69, 269SS, 1996-97, 1997-98, 1998-99, this year, earlier years

PERSON: Ludhiana, Ludhiana, Shri D.P. Dhankar, Shri Arun Singla, Amarjit Singla, Kumar Bhim Sain v. Asstt, Gazette, Sita Nagar, Bhan Singh, Buta Singh, Amarjit Singla, Ludhiana, Ludhiana v. Asstt, Kumar Bhim Sain, Ludhiana v. Hind Constructions, Ludhiana ITA No, Ludhiana, Aar Kay Construction, Ludhiana ITA Nos, Ludhiana v. Asstt, Ludhiana, Ludhiana, Bench, Chandigarh Bench, Ludhiana v.Hind Super Constructions, Ludhiana, Kay Construction, Ludhiana, Ludhiana v. Asstt, Kumar Bhim Sain v. Asstt, Ludhiana, Bench, Circle, Aar Kay Construction, Ludhiana ITA Nos, Ludhiana v. Asstt, Chandigarh, Singh Prop., Collector, Court, Anr, Paras Laminates, Benches, Chandigarh, Ludhiana v. Asstt, Ludhiana, Kumar Bhim Sain v. Asstt, Ludhiana ITA No, Amarjit Singla, Mandi v. ITO, Ludhiana v. Asstt, Ludhiana, Sunderjas Kanyalal Bhatija, Collector, Anr, Paras Laminates, Benches, Chandigarh Benches, Shri Dhankar, Amarjit Singla, Mandi v. ITO, Benches, Amarjit Singla, Benches of Tribunal at Chandigarh, Ludhiana, Aar Kay Construction, Ludhiana ITA Nos, Kumar Bhim Sain v. Asstt, Ludhiana, Amarjit Singla, Benches, Spl, Chandigarh v. Vijay Kumar Garg Contractors, Chandigarh, Ludhiana ITA No, justified.16

ORG: AO, AO, AO, of.2, Departmental Representative, Shri P.N. Singla, AO, Tribunal, M/s Jayanti Electricals, AO, AO, Brij Mohan v. CIT, AO, Tribunal, CIT, Unicon Builders, AO, the Board, AO, AO, Board, Board, AO, AO, AO, AO, AO, Hindustan Steels Ltd., K.C.Buildeis, Asstt, CIT, AO, AO, House, AO, AO, CIT, AO, Tribunal, AO, AO, AO, AO, AO, AO, AO, Reliance, Unicon Buildeis &amp, Contractors, CIT, AO, AO, AO, AO, AO, AO, Tribunal, Board, AO, Learned Counsel, ITO, Asstt, CIT, Tribunal dt, ITA No, Unicon Builders &amp, Contractors, CIT, AO, AO, AO, AO, AO, Departmental, ITA No, Asstt, CIT, Range VI, Ludhiana v.Supreme Builders, AO, Department, Tribunal, Tribunal, SMC, ITA No, ITO, Ward VII(1, Tribunal, Builders &amp, Contractors, CIT, CIT, Asstt, CIT, Unicon Builders &amp, Contractors, CIT 7.3, the Division Bench of Tribunal, the SMC Bench, Tribunal Chandigarh, Jayanti Electricals, Kalanwali v. ITO, Tribunal Chandigarh Bench, SMC, AO, the Tribunal, Chandigarh Bench, SMC, AO, AO, the SMC Bench of, Tribunal, The Hon'ble Supreme Court, Sunderjas Kanyalal Bhatija, Union of India, Tribunal, the Hon'ble Supreme Court, Tribunal, the Tribunal, Chandigarh Bench, AO, Bench, Tribunal, AO, Bench, Tribunal, AO, Tribunal, AO, Tribunal, Unicon Builders &amp, Contractors, CIT Circle, CIT, AO, AO, Tribunal, Board, AO, Tribunal, AO, JM, the Tribunal ('SMC Bench, Jayanti Electricals, Tribunal, Tribunal, Unicon Builders &amp, Contractors, CIT, CircleVinod Kumar Bhim Sain v. Asstt, CIT, Circle II(1, Division Bench, Hon'ble Supreme Court, Union of India, the Hon'ble Supreme Court, Tribunal, AO, Departmental Representative, AO, AO, SMC Bench, JM, Unicon Builders &amp, Contractors, Bench, AO, AO, AO, AO, AO, Asstt, CIT, Bench, CIT, the Chandigarh Benches, Asstt, CIT, Range VI, Ludhiana v. Supreme Builders, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, AO, AO, AO, AO, CIT, Tribunal, Ess Ess Builders, the Hon'ble Tribunal, Tribunal, Tribunal, AO, AO, AO, AO, AO, un, AO, AO, AO, Tribunal

GPE: Counsel, Vinod, Orissa, Expln, Expln, Ludhiana, Vinod, assessee, Thane, Counsel, Ward-1, Thane, Ludhiana, Ward-1, Vinod, Assessee, CIT(A).15

NORP: Hon'ble, Hon'ble, Hon'ble, Hon'ble, r., Hon'ble, Hon'ble, r., Hon'ble

MONEY: 10 per cent, 10 per cent, 10 per cent, 10 per cent, 10 per cent, 12 per cent, 10 per cent, 12 per cent, 12 per cent, 12 per cent, 12 per cent, 12 per cent, 8 per cent, 12 per cent

ORDINAL: first, 15th, 10th, 24th, 10th, 24th, 10th, 2nd, 15th, 3rd

PRODUCT: Section 269SS, Bench, Bench, Bench

LOC: Prop

TIME: 707/Chd/1997