income-tax Officer Vs. D. Manoharlal Kothari

Decided On : Mar-26-1998

Court : Chennai

LAW: Rule 30, Section 278B of the Act, Section 276B, Section 192, Section 192, Section 194A of the Act, Section 194A of the Act, Section 192, Section 192 of the Act, Section 192 of the Act, Section 192 of the Act, Section 192 of the Act, Section 276B of the Act, Section 192 of the Act, Section 192, Section 192, Section 192, Section 276B, Section 192, Section 194A, Section 276B, Section 194A, Section 194A of the Act, this Explanation to Section 194A(1, Section 194A of the Act, Section 194A, Section 119 of the Act, Section 194A, Section 194A of the Act, the Explanation to Section 194A of the Act, Section 194A of the Act, the Explanation to Section 194A, this Explanation as Section 194A, Section 40(b, Section 10(2, Section 194A of the Act, the Explanation to Section 194A of the Act, Section 194A of the Act, Section 313, Section 278B of the Act, Section 278B, Section 278B, Section 192, Section 194A, Section 16(1)(a, Section 6(d, Central Act or Regulation, the General Clauses Act, the General Clauses Act, Section 6, Section 276B, Section 276B, Section 276B

ORG: City Civil Court, the Additional Chief Metropolitan Magistrate, Egmore, Electricals Fittings and Equipments, the Additional Chief Metropolitan Magistrate, sec, Sections 192, Additional Chief Metropolitan Magistrate, City Civil Court, Principal Sessions, Appellate Tribunal, Ashok Electrical Company, Kumar Brothers, Ashok Electrical Company, Kumar Brothers, Appellate Tribunal, the High Court, the Supreme Court, Ashok Electrical Company, Ashok Electrical Company, Appellate Tribunal, Ashok Electrical Company, Tribunal, Tribunal, Ashok Electrical Company, v. Union of India, Tribunal, Tribunal, Patnaik and Co. Ltd., CIT, Tribunal, the Appellate Tribunal, Appellate Tribunal, Tribunal, Tribunal, the Andhra Pradesh High Court, ITO, Sons (Industries) Pvt. Ltd., ITO, Tribunal, the Supreme Court, Appellate Tribunal, Kumar Brothers, Ashok Electrical Company, Tribunal, Ashok Electrical Company, Articles of association, Clause, Kumar Brothers, Ashok Electrical Company, Clause 38, Explanation, Explanation, Tribunal, Appellate, Tribunal, the Central Board of Direct Taxes, Appellate, the Appellate Tribunal, the Central Board of Direct Taxes, State Bank of Travancore v. CIT, the Supreme Court, the Central Board of Direct Taxes, CIT, the Central Board of Direct Taxes, Tribunal, CIT, the Central Board of Direct Taxes, Kerala Financial Corporation, the Central Board of Direct Taxes, Saroja Mills Ltd., CIT, the Central Board of Direct Taxes, Tribunal, the High Court, Tribunal, Board, Tribunal, Appellate, Appellate, Tribunal, P-110, Tribunal, Appellate, Tribunal, P-79, P-79, Punjab Business and Supply Co. Pvt, ITO, Haryana High Court, Explanation, CIT v. Oriental Power Cables Ltd., the Rajasthan High Court, the Rajasthan High Court, Laxmi Industries Ltd., ITO, CIT v. Oriental Power Cables Ltd., Explanation, Legislature, Legislature, Explanation, Explanation, the Tamil Nadu Buildings (Lease and Rent Control, Explanation, and(e, Explanation, Explanation, Explanation, Legislature, Southern Brick Works Ltd., CIT, Bench, State Bank of Travancore v. CIT, the State Bank of Travancore, The Supreme Court, the Supreme Court, the Supreme Court, Explanation, Explanation, Kerala Financial Corporation, ITO, Bench, Department, State of A. P. v., the High Court, the Allahabad High Court, Legislature, the Prevention of Food Adulteration Act, State, the Prevention of Food Adulteration Act, the Bombay High Court, The High Court, the Protection of Civil Rights Art, Sections 6, the High Court, the Central Board of Direct Taxes, Clause

PERSON: Madras, R. C. No, Madras, Nos, Madras, Nos, Crl, R. C. No, Madras, Nos, Crl, R. C. No, Nos, Nos, K. A. Panchapagesan, Nos, P. N. Krishna Iyer v., P. S. N. Motors, Kumar Brothers, Nos, Kumar Brothers, I. T. A. Nos, Kumar Brothers, P. N. Krishna Iyer v., Kumar Brothers, Mohamed I. Unjawala, Asst, P. Jayappan, S.K. Perumal, R. C. Nos, M. V. Subramaniam, Asst, C. A. Nos, Abbas Ali, Co, P. N. Krishna Iyer v., Nos, Kumar Brothers, Panchapagesan, Exhibit P-85, Rs, P-112, K. Ramaswamy, Panchapagesan, Nos, O. M. S. S. Sankaralinga Nadar, Rekha, Mahendra Kumar, Kumar Kumbhat, Kumar Kothari, Rekha, Mahendra Kumar, K. Ramasamy, Ramasamy, Keshavji Ravji and Co, S. Sundaram Pillai, V.R. Pattabiraman, proved.27, Nos, M. V. Javali v., Mahajan Borewell, Dinesh K. Shah, R. C. No, S.R. Rangadamappa, Shyam, Lal v. State, L. J. 1461, D.M. Kothari, L. J. 1931, K. V. Narasimhan v. ITO, L. J. 876, K. Ramasamy, Ramasamy, S. R. Rangadamappa, R. C. No, R. C. No

GPE: Crl, E. O. C. C. Nos, K. T. M. S. Mohd, M. A. Quddus v., Crl, Shanthilal, Nirmal, 77,230.81, Sri Ramachandran

CARDINAL: 314, 2 to 5, 38 to 85, 176, 195, 200, 204, Sixty-eight, 200, 100, 1, 10,800, 3 to 5, 2, 314, 1, 2, 1, 2, 849, two, 194A, 1, 2.5, 1, 2, 2 to 5, two, 1969]73ITR539(SC, 2 to 5, two, 19 to 24, 92/93, 1969]73ITR539(SC, 1992CriLJ2781, 1995]213ITR190(Mad, 1986]161ITR365(SC, 1984]149ITR696(SC, 701, 149, 1997]227ITR665(AP, 459, 460, 1998]233ITR294(Mad, 817, 818, 1999]235ITR751(Mad, 1969]73ITR539(SC, 2 to 4, 196, 197, 2,500, 1,71,600, 1,71,600, 1,56,000, 1,56,000, 1,71,600, 250, 38, 2 to 5, 194A., 1, 1986]158ITR102(SC, 1997]228ITR463(SC, 1984]147ITR332(Mad, 1994]210ITR129(SC, 1996]220ITR626(Mad, 147, 1,24,173.94, 147, 1,37,753.02, 149, 1,60,910.05, 21, 22, 24, 2,623.13, 59, 1,23,530.20, 1,23,530.20, 17, 22, 23, 3,174, 64, 90,381, 1990]183ITR1(SC, 18, 19, 1985]2SCR643, 593, 1984]146ITR479(Mad, 1986]158ITR102(SC, 145, 147, 151, 154, 1994]210ITR129(SC, 192, 194A, 3 to 5, 7, 1998]230ITR1(SC, 1997]223ITR68(Mad, 200, 100, 316, three, 1994]209ITR797(Mad, 278, 278A, three, 6A, 6, 6, 9, 849, 316

DATE: 1989, 1986, 194A, 1961, 1962, 1989, 1988, 1996, some years, August 9, 1994, 1995, July 22, 1997--Kothari and, 1987, February 7, 1997--S. Udayakumar, auditors.10, 1980-81, the other years, 1980-81, the next accounting year, the accounting year 1982-83, the six years, 1979-80, monthly, '13, '15, June 1, 1987, June 1, 1987, 1981-82, 1982-83, 1983-84, the years 1979-80, 1980-81, the year 1979-80, 1978-79', 1,011.08, 1978-79, the year 1979-80, 1980-81, 1,251.50, all these six years, June 1, 1987, the assessment year 1978-79, the year 1987, June 1, 1987, the year 1984, 52, '21, the year 1987, '25, the year, '26, January 8, 1986, one year, the year 1987, '28, 1989, three months, 1968, 1976, six months, seven months, 1986, one month, today, 1989, 1996, 1989, three months

PRODUCT: 276B, P-89, P-89, P-98, P.W. 2, P-96, Suresh, P-89, P-89, Act.33

ORDINAL: first, first, second, first, second, first, second, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, second, first, first, first, first, first, second, first, second, second, second, second, first

NORP: Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Punjab, Maharashtra, Suhasini

WORK_OF_ART: P-92

FAC: P-112, Kushal Chand Protap Chand Singhi

MONEY: 10 per cent