Cit Vs. Dowager Maharani Residential Accommo and ors.

Decided On : May-06-2008

Court : Rajasthan

LAW: Section 22, Chapter 4, the Income Tax Act, Section 147/148, the Income Tax Act, Section 147/148, Section 143(2, Section 23(1)(b, Section 148, Section 147.8, Section 147, Section 23, Section 23, Section 148, Section 217, Section 234B, Section 143(2, Section 23, the Appeal No, Section 147, Section 147, Section 234B, Section 23, Section 23(1, Section 23, Section 22, Section 23, Section 22, Income Tax Act, Section 23, Section 23, Section 147, Section 143, Section 139, Section 142 or Section 148, Section 147, Section 139:Provided, Section 143, Section 143, the Finance Act, Section 153, Section 143, Section 143, Section 153, Section 234B Explanation 2, Section 147, Section 153A, Section 271(1)(c, Section 23, Section 147 Explanation 2, Section 23(1, Section 23(1, Section 23(1, Section 5, the Rent Control Act, Section 147, Section 147, Section 80HHC of the Act, Section 80HHC, Section 143(3, Section 148, Section 80HHC, Section 80HHC(1, Section 80HHC(1, Section 148, Section 148, Section 23(1)(b, Section 147 Explanation 2, Section 148, Section 147/148, Section 234B, Section 271(1)(c, Section 147, Section 23(1)(b, Section 147/148, Section 147/148, Section 23(1, Section 22, Section 22, Section 22, Section 22, Section 22, Section 23(1, Section 22, Section 147/148, Section 25B, the Finance Act, Section 22, Section 25B, the Finance Act, Section 147, Rule 75A, Section 19, Section 23(1, Section 147, Section 147/148, the Income Tax Act, Section 234B, Section 271(1)(c, Section 147 or 234B, Section 271, Section 147/148.47, Section 260A.49, Section 25B, the Finance Act, Section 25B, Section 25B, Section 147/148 of the Act, Section 147, Section 25B

PERSON: N.P. Gupta, Appeal Nos, Appeal Nos, interalia, under:147, namely:(a, Sadhna Chadha, G.R. Karthikeyan, Ess Ess Kay Engineering's, Counsel, Kishanlal, S.B. Sinha, Government Departments, Rajasthan, Rai Kapoor, Sheila Kaushish, Amolak Ram Khosla v. Commissioner, Bal Kishan Kapoor v. Income Tax Officer, Gajanand Meena, Hope, Kishanlal, Hope, Kishanlal, Hamilton House, Rs, Gazette, Jai Prakash Om Prakash Co. Ltd., Hope, Accrue, Rogers Pyatt Shellac, Ahmedbhai Umarbhai, Hope, Hope, Hope

NORP: J.1, Karthikeyan, Kaushish

CARDINAL: 11, 119, ten, 100, 131, 26, 85, 45/2007, 119, 28.3.1996, 2.7.1998, 2.7.1998, one, two, eleven, ten, 100, 131, 1, 85, 119, 6, 26,26,000/-, 1.11.85, 60000/-, 8.1.1991, 29.2.96, 1992]194ITR391(Cal, 1, ten, 119.10, 119, 30.9.1999, 14.11.2000, 60,000/-, 2.7.1998, two, ten, 119, 1, ten, 148, two, 148, 2, 2, more than one, one, 1, 16, 148, 153, 148, 153, 3, 1, 2.-For, 148, 1, 2, 2, 2, 2, 2, 2, 2004]270ITR534(Delhi, 10, 1958]34ITR275(SC, 2001]247ITR818(SC, two, 119, 1986]161ITR524(SC, 24,97,249/-, 30,10,873/-, 31.3.1956, 29.7.1955, 7,24,914, 1999]238ITR740(Cal, 2/3rd, 2/3rd, two, 1980]122ITR700(SC, 1981]131ITR435(SC, 1981]131ITR589(SC, 1996]219ITR141(Delhi, 1990]183ITR80(Bom, two, 2001]251ITR420(Bom, 3.08, 3.20, 95, 3.55, ten, one, three, 1,52,094.20, 1,52,094.20, 15.5.1982, 1.8.1995, 1.3.1995, 2,18,790/-, three, 23, 148, 7,24,914, 1, 8.1.1953, 24,97,249/-, 30,10,873/-, 6,272-10-4 p.m., 7,24,914, 31.3.1956, 1971]82ITR363(SC, three, one, 1950]18ITR333(Mad, 1, 11, 35,000 to 60,000/-, 60,000/- to 1,60,000/-, one, one, two, two, one, one-fourth, 1.4.2001, 11

DATE: 94, 99, 101, 2005, 1/2006, 10.8.2004, years 1986-87, the year, 84, 2006, 1993-94, 1994-95, 1996-97, 16.6.2006, year 1998-99, 2.7.1998, five years, year 1998-99, year 1999-2000, year 1999-2000, this year, 1998-99, the next year i.e. Assessment year 1999-2000, the year 1998-99.4, year 1995-96, 27.5.2003, 27.5.2003, year 1995-96, the assessment year, 1995-96).5, 99, 101, 2005, 26, 84, 2006, annual, 1961, annual, 16.8.2007, the assessment year, the year, 60,000/- per month, the relevant year, that relevant year, year 1995-96, 9000/- per month, 35000/- per month, annual, annual, the previous year, the assessment year, 1.4.1976, annual, annual, annual, annual, annual, the year, annual, years, annual, the year, arrear, the year, all the assessment years, year 1991-92, 1992-93, 1993-94, 1994-95, 1996-97, years 1991-92 to 1994-95.11, the assessment year 1998-99, 16.11.1998, monthly, annual, the year, year, the previous year, the year, the year 1976, 1979, 1987, 1993, annual, year, the previous year, the previous year, annual, that previous year, annual, the previous year, annual, annual, the assessment year, year, year, four years, the previous year, or(iii, the previous year, year, the 1st day of October, 1991, the 30th day of September, 2005, twelve months, 2002, 20 of 2002, the 1st day of October, 1991, the 30th day of September, 2005, twelve months, the 1st day of October, 2005, an assessment year, the year, the year, the earlier years, year, previous year, the assessment year 1998- 99, next year, the year, the year, year 1998-99, 29.7.1955, annual, 9.5.1956, the assessment year 1956-57, the assessment year 1956-57, the previous year, year 1956-57, the year, the year, 2003]260ITR481(Cal, annual, year, year, the assessment year 1984-85, more than 15 years, the years 1986 and, 1987, 1982, 1982, 1961, the previous year, annual, annual, the assessment year 1994-95, the assessment year 1994-, the assessment year 1994-95, year 1996-97, year 1998-99, that year, earlier year, annual, annual, the relevant year, the relevant year, the earlier years, annual, the relevant year, the relevant year, the relevant year, the relevant year of assessment year 1982-83, the year, October 31, 1981, year 1982-83, July, 1979 to October, 1980, the earlier assessment year, the year, year 1982-83, year 1982-83, year 1982-83, the year, 31.10.1981, previous year, the year ending, 31.10.1981, year 1982-83, previous year, the previous year, a year, previous year, that year, past previous years, the year, the previous year, the previous year, the earlier years, 1975, the year, earlier previous years, twelve months, the previous year, the earlier years, the year, the earlier years, the year, 2000, 43758/-, the previous year ended on 31.3.1996, year 1996-97, 1.4.1995 to 31.8.1995, five months, previous year, the earlier years, the assessment year 1996-97, the previous year, year 1996-97, the year, the year, the previous year, 20000, the year, the previous year, the year, the calendar year, the previous year, year 1956- 57, 1939, 1951, 27.12.1952, 29.7.1955, 9.5.1956, the same day, the assessment year 1956-57, that year, the assessment year 1956-57, the previous year ended on, 29.7.1957, 25.4.1956, year 1956-57, 1982, the previous year, 1950]18ITR472(SC, 1982, lapse of many years, previous year, that year, year, 35,000/- per month, years, the year, years, decades, all these years, the earlier years, previous year, previous year, 2000, that previous year, that year, previous year

ORG: Tribunal dt, Tribunal, Learned Counsel, Tribunal dt, Income Tax Appellate Tribunal, AO, the Income Tax Department, Department, the assessee Trust, Calcutta High Court, Hemilton & Co. Pvt. Ltd., CIT, Calcutta High Court, Hamilton & Co.'s, the Income Tax Department, Assessing, Sections 148, Assessing, Counsel for the Revenue, Hamilton & Co.'s, Delhi High Court, Income Tax, the Supreme Court, A.N., Counsel, Hon'ble the Supreme Court, Counsel, the Supreme Court, Income-Tax, Hon'ble Supreme Court, Kay Engineering Co. P. Ltd., Income Tax, the Supreme Court, Counsel for the Revenue, Tribunal, Hon'ble the Supreme Court, Income Tax, Hindustan Housing and Land Development Trust Ltd., the State Government, the High Court, the State Government, Court, Tribunal, The High Court, Tribunal, the Supreme Court, the State Government, Court, the State Government, Hindustan Housing's, the Supreme Court, E.D. Sassoon & Co. Ltd., Income Tax, the U Company, the U Company, Learned Counsel, the Supreme Court, Income Tax v., Counsel, Calcutta High Court, Hope (India) Ltd., Income Tax, Calcutta High Court, the Government Departments, Tribunal, the Government Departments, the High Court, the High Court, Tribunal, Tribunal, Court, Mansinghka Brothers Private Limited v., Income-Tax, Learned Counsel, the Supreme Court, New Delhi Municipal Committee, Rent Control Legislation, Delhi Municipal Corporation, Delhi Rent Control Act, Income Tax, Income Tax, Delhi High Court, Counsel for the Revenue, Bombay High Court, Raja Bahadur Motilal P. Ltd., ITO, Anr, the High Court, Counsel, Bombay High Court, IPCA Laboratories Ltd., Income Tax, the Bombay High Court, Income Tax, the Commissioner (Appeals, Tribunal, the High Court, the Income Tax Department, Delhi High Court, Hamilton & Co., E.D. Sassoon's, Hindustan Housing's, E.D. Sassoon's, Hindustan Housing's, the Supreme Court, Calcutta High Court, Mansinghka Brothers', Hamilton & Co.'s, Connaught Place, I.T.O., Tribunal, Tribunal, Tribunal, the Calcutta High Court, CBDT, Tribunal, Hamilton & Co.'s, Tribunal, Connaught Place, State Bank of Saurashtra, Calcutta High Court, Hamilton & Co.'s, Tribunal, the High Court, the High Court, Tribunal, E.D. Sassoon's, U, Hon'ble Supreme Court, Hindustan Housing's, the Calcutta High Court, the Defense of India Rules, Government, the State Government, the High Court, State, Tribunal, the High Court, Hon'ble the Supreme Court, the Supreme Court, E.D. Sassoon's, E.D. Sassoon's, State, State, Kedarnath Jute Mfg, Co. Ltd., CIT, Punjab High Court, CIT, Andhra Pradesh, Gujarat High Courts, the Land Acquisition Officer, the High Court, Rent Control, Tribunal, E.D. Sassoon's, E.D. Sassoon's, Calcutta High Court, CIT, Anamallais Timber Trust Ltd., Co., State, the Supreme Court, CIT, Hindustan Housing's, the Commissioner Income Tax, Hamilton & Co.'s, Appellate Court, Court, Hamilton & Co.'s, Hamilton & Co.'s, Tribunal, Tribunal, Court, Tribunal, not.50, the Calcutta High Court

WORK_OF_ART: Letting Value of the, I.T.A.T., I.T.A.T.

PRODUCT: Calcutta, Calcutta, Sadhna Chadha's, Calcutta, Sadhna Chadha's, Sadhna Chadha's, Sadhna Chadha's, Sadhna Chandha's

ORDINAL: second, first, second, first, first, first, first, first, firstly, second, third, Firstly

GPE: Clause, Clause, nil.(3, Sections, Counsel, West Bengal, Dewan, Delhi, Delhi, Dewan, Sheila, K.R., Viswanathan, Hawala, Hawala, India, India, stage.33, New Delhi, New Delhi, India, India, India, India, India, case.46, Counsel, Mansinghka Brother's

TIME: 1993]201ITR866(SC

PERCENT: 5%

LOC: Sadhna Chadha's, Madras, Madras, under:25B. Special

FAC: the Delhi High Court

QUANTITY: about 19.17 acres