Uttam Chand Nahar Vs. Ito

Decided On : Sep-18-2002

Court : Rajasthan

LAW: section 234A and 234B, section 234A and 234B of the Act, section 253, section 253(3, section 143(2, section 139 of the Act, section 143(3, section 147, section 153(1)(a, section 147, section 147/148, section 147/148 of the Act, section 147, the Income Tax Act, section 34, section 143(1)(a, section 143(1)(a, section 143(1)(a, section 147 of the Act, section 147, section 143(1)(a, section 147, section 147 of the Act, section 143(2, section 147, section 147, section 139(9, section 139, section 139(2, section 148/147, section 147 of the Act, Section 149 of the Act, section 147 of the Act, section 147, section 131(1)(d, section 139(9, section 139(9, section 139(9

PERSON: Khatri, Tej Kumari v. CIT, Pat, Bana Lal Jat v. Asstt, Ground Nos, Ranchhoddas, Ghanshyamdas v. Regional Asstt, S. T., K. V. Manak Ram & Co., Rajendra G. Shah, Nos, S.T. Nagpur, K. V. Manak Ram & Co., Rajendra G. Shah, Vipan Khanna v., Nos, Shri Ashok, Suraj Prakash, Girdhari Lal 0065/1983, Shri Ashok, Bajrang Lal v. ITO, Shri Ashok, Authorised Representative, Kumar Nahar, Pratap Singh Amro Singh, Rajendra Singh, Deepak Singh, Singh Kanda v. ITO, Authorised Representative, Nos, Kumar Nahar, Chettiar, Laxmi Devi Mehta, Kumar Rawla v. Asstt, Authorised Representative, Kamla Devi Nahar 3,70,6793.Shri, Kumar Nahar's, Authorised Representative, Chandra Mohan Mehta, Asstt, Pratap Singh Amro Singh, Hotel Joshi, Singh Kanda v. ITO, Benami, DVO.For, Authorised Representative, Nos, Hotel Joshi, supra)58, Authorised Representative, Hotel Joshi, Pratap Singh, Amro Singh, Pratap Singh Amro Singh, Authorised Representative, Authorised Representative, Authorised Representative, Authorised Representative, Hotel Joshi, Kamla Devi Nahar, Kumar Nahar, Benami, Sohanlal, Benami, Shantilal, Laxmandas v. ITO, Lal Chand Agarwal, Jp).'To, Benami, Kamla Devi Nahar, Kumar Nahar, Kumar Nahar, Sohan Lal, Kamla Devi Nahar, Kumar Nahar, Kumar Nahar

ORG: the Commissioner (Appeals, the Hon'ble Supreme Court, National Thermal Power Corporation Ltd., CIT, CIT, CTR, Udai, Indian Steel & Wire Products Ltd., the Commissioner (Appeals, Tribunal, Asstt, CIT, Ansari Builders, CIT, ITA No, the Commissioner (Appeals, Commissioner (Appeals, CIT, H.E.H., Nizam, Supplemental Family Trust, CIT, Kamal Textiles & Ors, ITO, CIT, Ranchhoddas v. CIT, Direct Tax Laws (Amendment) Act, Direct Tax Laws (Amendment) Act, inter alia, H.E.H., Nizam, CIT, Kamal Textile & Ors, ITO, Act.20, CIT, ADI, TEP, ADIT, Notice, ADI, TEP, ADI, ADI, the Income Tax Officer, Choudhary Motors, Hon'ble Supreme Court, Bajrang Lal & Anr, ITO, the Hon'ble Supreme Court, ITO, ITO, CIT, the Authorised Representative of the assessee, Departmental Representative, CPC, CIT, Jam & Co., Smt, Nilofer Hameed & Co., ITO, Rajasthan High Court, CIT, ITO, House, Ashok Kumar Nahar, Shri Ashok, Commissioner (Appeals, the Hon'ble Tribunal, CIT, CIT, CIT, ITD 509, Nahar 1,63,0004.Shri Anil, DVO, Shri Ashok, Allahabad High Court, Ram Swaroop Cold Storage & Allied Industries, Asstt, CIT, law.1, Malva United Mills, State of M.P., ITO, Ghanshyam Bhai & Thakkar, CIT, CIT, Singh & Deepak, ITO, CIT, CPWD, CPWD, PWD, CPWD, the State PWD, CIT, ITO, Departmental Representative, CIT, CIT, Rajendra Prasad, the Commissioner (Appeals, DVO, PWD, CPWD, Tribunal, PWD, CPWD, PWD, PWD, BenamiThrough, Smt, Shri Ashok, Shri Anil, Ajeet Colony, Jodhpur, Benamidari, Benamidari, Rajasthan High Court, CIT, HUF, CIT, CIT, Benamidari, Benamidari, Benamidari, Smt, Shri Ashok, Shri Anil, Shri Ashok, the Hon'ble Rajasthan High Court, CIT, Smt, Shri Ashok, Shri Anil, Shri Ashok, PWD

GPE: Jodhpur, Uttam, Ward-3, Jodhpur, Jodhpur, Jodhpur, Jodhpur, Jodhpur, Phool, assessee, Phool, Tek Chand, Uttam, Assessee, Tekchand, invalid.64, Tek Chand, assessee, Benamidari

DATE: the assessment year 1991-92, 2000, 60 days, 21-12-2000, July, August, 1992, 5-6 months, 1964]51ITR557(SC, 2000, 1991]189ITR339(MP, 1989, 1989, 1985, 12 months, the end of the month, the year, 20-7-1992.As, '27, the years, year 1990-91, year 1990-91, 52, the year 1989, year 1990-91, years, two assessment years, year 1990-91.Ground, 1973, '32, 13-10-1992, 13-10-1992, 13-10-1992, day-to-day, 1998, year, year 1990-91, 1993, 1992, two years, years 1990-91 and 1991-92, two assessment years, one year, one year, 46, 46, 5 years, one year, 5 years, the preceding 5 years, '51, 1989, year 1990-91, the assessment, year 1991-92, 5 years, five years, 1999, two years, two years, 5 years, one year, 1998, 1986, 1998, 1998, '72

ORDINAL: First, second, second, second, second, second, second, second, firstly, third

CARDINAL: 1998]229ITR383(SC, 2001]247ITR209(SC, 164, 201, 1996]222ITR44(Patna, 1994]208ITR740(Cal, 2, 511, 21-12, 1, 2(a, 2(b, 2(c, 3(d, 3(e, 1959]36ITR569(SC, 2, 3, 2000]245ITR353(Ker, 4, 242, 381, 5, 2001]247ITR772(Bom, 154, 246, 264, 1-4-1989, 1-4-1989, 148, 152, 549, 31-10-1989, 2, 3(d, 13, 1993]203ITR456(SC, 458, 477, 3(e, 2, 90, 112, 20-1-1995, 3, 13, 20, 25, 13-10-1992, 13-10-1992, 20, 25, 20, 3(d, 3(e, 20, 25, 1999]235ITR161(Ker, 20-1-1995, 4.1, 14,32,438, 9-3-1995, 13, 14,32,438, 14,32,438.40, 21, 393, 4.2, four, four, 77 to 102, 103, 110, one, 4.3, 1969]74ITR183(SC, 70, 42, 4.4, 4.5, 46, 54.Rs.1.Shri, 5, 14,26,500, 4,25,000, 4,95,000, 129, 14,32,515 - 4,25,000, 1991]192ITR537(All, 4.6, 111, 126, 125, 24-8-1992, 5,00,000, three, three, 120, three, two, three, 1966]60ITR41(SC, 2, 71, 4.7, 4, two, 4.8, 136 to 140, 140, 9,90,000, 9,90,000, 9,92,000, 4, 4.1, 5, 4.2, 4.3, 4.4, 4.5, 4.6, 4, 5,00,000, three, 4.7, 4.8, 5, 3, 52, 144, 19, 237, 239, 241, 16, 21, 21, 5, three, four, 4,25,000, four, four, 6

PRODUCT: Bhandar v., Ghanshyamdas v. Regional Asstt, unauthorised.1, also.60

LOC: Ajit Colony

NORP: and3, and3

WORK_OF_ART: the Authorised Representative

FAC: the Jaipur Bench

EVENT: ITD 245, Tax World, Tax World 213