Goenka Agencies Vs. Commissioner of Income-tax

Decided On : May-12-2003

Court : Kolkata

LAW: Section 256(2, Section 256(1, Section 40A, Circular, Section 40A, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3, the Rule 6DD.18, Section 40A(3).21, Section 40A(3, Section 40A(3, Circular, Section 40A(3, Section 40A(3).26, Section 40A(3, Section 40A(3, Section 37(2B, Section 256(2, Section 256(2, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3).65, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3, Section 40A(3

NORP: J.1, Punjab, Rules

DATE: 1961, 1987-88, November 11, 1997, '1, 1962, 31 May, 1997, 1977, 1961, 1962, 1961, May 31, 1977, 1977, May 31, 1977, 1977, '44, 1961, '52, '61, facts.63, 1962, March 26, 1990, '74, June 30, 1986, '87, '89

CARDINAL: two, four, two, 2,500, 4,83,000, 3, 2, 6DD, 220, 108, 8), 4,83,000, 3, 4, one, 2, 4,83,000, 4,83,000, 4,83,000, seven, seven, 4,83,000, 6DD(j, 4,83,000, 2,500, 19, seven, 2, seven, 4,83,000, 6DD(j, 220, 108, 8), 6DD(j, 6DD(j, 6DD(j, 220, 108, 8), 1999]238ITR354(Cal, 1991]191ITR667(SC, 1989]179ITR122(Cal, 1991]189ITR470(All, 1996]217ITR431(All, 35, 6DD(j, 1999]238ITR354(Cal, one, two, 6DD(j, 6DD(j, 1991]191ITR667(SC, 6DD, 1989]179ITR122(Cal, 6DD, 128, 6DD, 1991]189ITR470(All, 1996]217ITR431(All, 6DD, 479, 2,500, 6DD, three, 1991]192ITR155(SC, 2002, 257, 675, 2001]251ITR540(MP, 57, 1991]192ITR155(SC, 2002, 257, 675, 676, 10,000, fact.62, 2001]251ITR540(MP, 1991]191ITR667(SC, 6DD, 6DD(j, 2,500, 4,83,000, 4,83,000, 2, only one, 2, One, 1991]191ITR667(SC, 6, 7, 83, 2, 4,83,000, two, 1989]179ITR122(Cal, 128, 4,83,000, 2, seven, 6DD(j, 94, two

ORG: Tribunal, Tribunal, Tribunal, Hanuman Sugar and Industries Ltd., the Central Board of Direct Taxes, Tribunal, Hanuman Sugar and Industries Ltd., Hanuman Sugar and, Industries Ltd., the Commissioner of Income-tax (Appeals, inter alia, Department, Tribunal, Tribunal, Hanuman Sugar and, Industries Ltd., Hanuman Sugar and, Industries Ltd., the Central Board of Direct Taxes.25, Tribunal, the Central Board of Direct, CIT, Sarda Plywood Industries Ltd., CIT, CIT, CIT v. Chaudhary and Co., Walford Transport, CIT 0044/1999, CIT, Nikko Auto Ltd., Sarda Plywood Industries Ltd., Tribunal, Tribunal, Tribunal, Tribunal, Attar Singh Gurmukh Singh v., ITO, the Supreme Court, the Supreme Court, the Supreme Court, the Board, the Division Bench, CIT, The Allahabad High Court, Tribunal, CIT v. Chaudhary and Co., The Allahabad High Court, Tribunal, Walford Transport, CIT 0044/1999, the Gauhati High Court, CIT, Nikko Auto Ltd., Haryana High Court, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, CIT, Cellulose Products of India Ltd., Raipur) P. Ltd., CIT, Srinath Bullion Refinery, CIT v. Cellulose Products of India Ltd., the Supreme Court, the High Court, Tribunal, Tribunal, the High Court, Tribunal, Raipur) P. Ltd., CIT, the Madhya Pradesh High Court, Tribunal, the High Court, the Madhya Pradesh High Court, Tribunal, the Madhya Pradesh High Court, The High Court, Attar Singh Gurmukh Singh v., ITO, the Supreme Court, Tribunal, the Central Board of Direct Taxes, Tribunal, Hanuman Sugar and Industries Ltd., Assessing, Hanuman Sugar Industries Ltd., Act.75, circumstances.76, Shri Hanuman Sugar and Industries Ltd., Tribunal, Tribunal, Tribunal, Tribunal, Tribunal either.80, The Supreme Court, Attar Singh Gurmukh Singh v., ITO, Tribunal, Tribunal, Board, Board, the Gauhati High Court, Walford Transport, CIT 0044/1999, Department, Department, Department, Tribunal, assessee.96

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

PERSON: Hanuman Sugar, Hanuman Sugar, J. P. Khaitan, Khaitan, Khaitan, Khaitan, Khaitan, Khaitan, Rule 6DD(j).24, Khaitan, Khaitan, Khaitan, Suraj Bhan, Attar Singh Gurmukh Singh v. ITO, Ram Agya Shyam, Suraj Bhan and Co.'s, Khaitan, maintainable.39, Rule 6DD(j).40, Khaitan, Khaitan, Khaitan, Ram Agya Shyam, Khaitan, Rule 6DD(j).47, Khaitan, P. K. Mallick, Dipak Deb, harassment.54, Mallick, Radhika Prakashan, Khaitan, Radhika Prakashan, Hanuman Sugar, assessee.78, Walford Transport, V. N. Khare, Justice M. Katju, Dilip Kumar Seth, J.97

GPE: Giridharilal, Giridharilal, unreasonable.58, Tribunal.84, through.85, Giridharilal

PRODUCT: Lordship