Commissioner of Income-tax Vs. Vimal Kumar Surana

Decided On : Mar-01-1994

Court : Rajasthan

LAW: Section 256(2, Section 256(1, Section 256(1, Section 147(a, Section 147(a)/147(b, Section 263, Section 127, Section 147(a)/147(b, Section 263, Section 2(47, Section 47, Section 49, Section 263, Section 147(a)/(b, Section 263, Section 147, Section 263, Section 256(1, Section 147(a

PERSON: V.K. Singhal, J.1, Delhi Bench ', Hazarimal Milapchand Surana

DATE: 1961, June 28, 1983, the assessment year 1977-78, January 10, 1984, 1961, May 6, 1980, 1976, year 1977-78, June 29, 1977, January 4, 1976, July 26, 1977, 1976-77, July 1, 1970, April 27, 1971, January 4, 1976, March 2, 1976, January 4, 1976, August 3, 1977, 1975, December 30, 1975, the same day, January 4, 1976, the assessment year 1977-78, January 4 ,1979, May 6, 1980, 1976-77, the year 1977-78, the year

GPE: New Delhi, Diwali, Jaipur, Jaipur, Jaipur, gain.3

ORG: Tribunal, Shri Vimal, Mannalal Nirmal, Mannalal Nirmal, Mannalal Nirmal, the Commissioner of Income-tax under Section 203, Appellate Tribunal

CARDINAL: 2, 44,970, 15,32,000, two, one, 15,32,000, 15,32,000, 23,00,000, 46,00,000, 15,32,000, 7,66,000, one, one

NORP: Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Central Circle-II, Hindu, Hindu

QUANTITY: 2,800 carats

LOC: Central Circle

MONEY: 50 per cent, 50 per cent