Commissioner of Income Tax Central Vs. Anil Hastkala (P) Ltd. and anr.

Decided On : Aug-13-2009

Court : Rajasthan

LAW: Section 245D(4, Income Tax Act, Chapter-XIX-A, Section 245D(4, Section 245D(4, Section 245-HA, Section 245-HA(2, Section 245(C, Section 245D(3, Section 245D(1, Section 245D(3, Section 245D(4, Section 245D of the Act, Section 245D(4, Section 245-HA(1, Section 245-C, Section 245D(4, Section 245D(4, Income Tax Act, Section 245D(4, Income Tax Act, Section 245D(4, Income Tax Act, Section 245D(4, Income Tax Act, Section 245D(6A, Section 156 of the Act, Section 245D(6A, Section 245D(4, Section 245D(4, Section 245-F(i, Section 245D(4, Section 245D(4, Section 245D(4, Section 245D(4, Section 245D(4, Section 245D(4, Section 245-H, Section 245-I of the Act, Section 245D(4, Section 245HA(1)(iv, Section 245D(4, Section 245D(4A, Section 245-HA(2, Section 245D(4, Section 245-HA of the Act, Section 245-HA(2, Section 245-HA of the Act, Chapter XIX-A of the Act, Section 34, Indian Income Tax Act, Chapter XIX-A, Chapter XIX-A, Section 245-L, Section 196, the IT Act, Section 245-F, Section 245-I of the Act.24., Section 245-B, Section 245-BA, Chapter XIX-A, Section 245-C of the Act.25, Section 245-C, Section 245D, Section 245D, Section 245C., Section 245C, Section 245-C;Provided, Section 245C, Chapter XVII, Section 245D, Section 245-F, Section 245-HA, Section 245C, Section 245D, Section 245-C, Section 245D, Section 245C, Section 245D, Section 245C, Section 245D, Section 245D, Section 245D, Section 245C, Section 245-I of the Act, Chapter XIX-A, Section 196, Section 245-L of the Act.27, Section 245D(4A, Section 245-E, Section 245-C of the Act, Section 245-HA(1, Section 245-HA(2, Section 245-C, Section 245-C(supra, Section 245-HA(3, Chapter XIX-A, Section 245-C, Section 245-C, Section 245-C, Section 245D(4, the IT Act, Section 245D(4, Section 245D(4, Section 245D(4, Section 245D(4, Section 245HA(2, Section 245D(4, Section 245HA(1, Section 245-HA, Section 245-C, Section 245D(4, Section 245D(4A, Section 245-HA(1)(iv, Section 245D(4, Section 245-HA(1)(iv, Section 245-C, Section 245-B(2, Section 245-C, Section 245-C, Section 245D(4, Constitution, Section 245-HA(1)(iv, Section 245-C, Section 245D(4, Section 245-HA(1, Section 245D(4, Section 245D(4, Article 14 of the Constitution.45, Section 156 of the Act, Section 245D(4, Section 245D(6A, Section 245D(6A, Chapter XIX-A, Chapter XIX-A, Section 245-L of the Act, Chapter XIX-A, Section 245D, Section 245-C of the Act, Section 245D(4, Section 245-BA, Section 245-C, Section 245D(4, Section 245-C, Section 245D(4

PERSON: Ajay Rastogi, Ravi Prakash Modi, Anr, C. Jalan v. Settlement Commission, A. Yrs 1997-98, facie, Bench, settlement.5, Jalan Rs, Jalan Rs, Jalan Rs, CWP-11515/2008(CIT Central v. Ravi Prakash Modi, Bench, settlement.5, Badri Narain Modi Rs, Ravi Prakash Modi Rs, Renu Modi Rs, Pawan Modi Rs, Anil Hastkala, misc, misc, Jyotendra Singhji, SL Tripathi, Anjum M.H., Chiranjilal v. Jasjit Singh, AR Antulay v. RS Nayak, Raghunath Bareja, Chapter XIX-A, parties.44, Sushil Kr

NORP: J.1, RSRTC, Indian

ORG: Settlement Commission, Settlement Commission, CWP-11515/08, CIT Central, Settlement Commission, Assessing, Settlement Commission, U/r 9, Income Tax Settlement Commission, assessee & revenue, U/r 9 of Rules, Settlement Commission, Court, Commission, Court, Commission, Commission, the Hon'ble High Court, Court, Commission, Commission, Commission, the Hon'ble High Court, Ganpati Gems & Arts Rs, Revenue, Court, Ann.2, U/r 9 of Rules, U/Art.226 of the Constitution, Counsel, Apex Court, Income Tax v. Om Prakash Mittal, this Hon'ble Court, Court, Counsel, CIT Mumbai, prosecution & penalty, Court, Punjab National Bank, Court, Scheme, the Taxation Laws (Amendment) Act, Sections 193 & 228, Settlement Commission, the Settlement Commission, Sub-section(2A, the Settlement Commission, Commission, -(i, Commission, prosecution & penalty, Assessing, the Settlement commission, Settlement Commission, Sections 193 & 228, IPC, prosecution & penalty, the assessee & Commissioner, Commission, Commission, Court, Act.34, Counsel for Revenue, Counsel for Revenue, Court, Court, Court, Delhi High Court, Vatika Farms, ITR, Court, Delhi High Court, SLP, Court, Court, this Court U/Art.226 of the, Court, Counsel for Revenue, Court, Court, Court, Court, Court, CIT Central, Kolkatta, Court, Counsel for Revenue, Settlement Commission Bench, Kolkatta, Court, Bench, Kolkatta, Court, Schedule A & B

DATE: 1961, 2007, 01/06/07, years, 2000-01, 1997, 1997, 2007, 1997, 31/03/2008, 31/03/2008, 2007, the month of March, 2008, 1961, 1961:6, 20,00,000/2, the year 2002, the month of March, 2008, 1961, 1961:6, 35 days, thirty five days, 1993, 2007, 2007, 1975, April 1, 1976, 1922, year 1954, 2007, a period of, one year, the end of the month, forty five days, the 1st day of July, 1995, thirty five days, thirty five days, four years, the financial year, 2007, the 31st day of March, the 1st day of June, 2007, twelve months, the end of the month, 2007, 01/06/07, the 1st day of June, 2007, the day, the 31st day of July, 2007;(c, the last day of the month, 2007, 01/06/07, 2007, 2007, fourteen days, 1997, 01/06/07, 28/03/08, 31/03/08, 2007, 35 days, 14/09/09

PRODUCT: Section 245HA, Act.4, Rule-9, infra:245-HA

CARDINAL: 2, 01/06/07, 31/03/08, 31/03/08, 31/03/08, more than 324, 31/03/2008.4, more than 1500, one, 23, thirty thousand, 40,00,000/3, 29/03/08, 5, more than 324, 31/03/2008.4, more than 1500, one, 23, thirty thousand, 10, 29/03/08, 23/04/08, 5, 6, one, 2005(273, 326).13, 31/03/08, 31/03/08, more than 1500, 31/03/08, 31/03/08, one, 31/03/08, 628.20, 2009(4, 299, 1993(2, 507, 1988(2, 602.21, 2007(2, 230.22, 1A, 1D, 1, 2A, 2B, 3, 4, 1, 2B, 1, 2A, 2B, 2A, 2B, 2C, 1, 3, 1, 1, 4, 4, 2A, 2008;(ii, 1, 3, 1, 2A, 2C, 4, 2, 26, 245, 9, 3, 4, 6, 31/03/08, 6, two, 31/03/08, 31/03/08, 31/03/08, two, only one, 31/03/08, 2008(98, 302, 31/03/08, 31/03/08, 31/03/08, 31/03/08, 4, 29/03/08

GPE: Jalan, Counsel, 31/03/2008, Counsel, Clause, Clause, impugned.33, Delhi, Counsel, Kolkata, Rajasthan

WORK_OF_ART: the Principal Bench, the Principal Bench

LOC: Settlement, Settlement, Act.31

PERCENT: 15%, 15%, 15%

MONEY: 201)ITR 611 & Commnr, fifteen per cent