Mukundray K. Shah Vs. Commissioner of Income-tax

Decided On : May-12-2005

Court : Kolkata

LAW: Section 260A, Section 2(22)(e, Section 2(22)(e, Section 2(22)(e, Section 2(22)(e, Section 2(22)(e, Section 2(22)(e, Section 2(22)(e, Section 2(22)(e, Section 143(3, Section 68, Section 69 of the Act, Section 68/69, Section 2(22)(e, Section 2(22)(e, Section 68, Chapter XIV-B., Section 2(22)(e, Section 2(22)(e, Section 2(6A)(e, Section 2(22)(e, Section 2(22)(e, Section 2(22)(e, Section 68, Chapter XIV-B, Section 2(22)(e, Section 2(22)(e, Section 2(22)(e, Section 2(22)(e, Section 2(22)(e, Chapter XIV-B, Section 263, Section 2(22)(e, Section 158BFA(1

PERSON: D.K. Seth, J.The, M. K. Shah Exports Pvt. Ltd., N. K. Poddar, D. K. Shome, Deemed, Shome.7, Shome, Shome, Shome, ML-20, Rohit Shukla, Rohit Shukla, Assessing Officer, Rohit Shukla, Shukla, submitted.96, Shukla, Vol, ML-20, ML-20, Poddar, purpose.16, Shaw Wallace, Chapter XIV-B, Ashim Krishna Mondal, D. K. Seth J., Mum, T.S. Kumarasamy, Asst, Jenkins L. J., L. Alagusundaram, Chettiar, Kamlapat, P. Sarada, Shome, Nos, Nos, Poddar.27, Shome, I. Whether, M. K. Shah Exports Ltd., M. K. Shah Exports Ltd., Soumitra Pal, Nizamuddin, Podder, Nizamuddin

DATE: 1961, January 28, 2005, April 1, 1990 to, 24, 2000, the previous year 1999-2000, previous year, December 7, 1999, December 22, 1999, January 11, 2000, January 28, 2000, December 1, 2000, December 4, 2000, February 11, 2000, the previous year 1999-2000, 1961, the previous year 1999-2000, year 1999-2000, April 2, 1999, '78, May 23, 2002, May 23, 2002, August 24, 2000, the relevant years, ML-20, ML-20, 2001]248ITR81(Cal, 1997, 1998, 1999, the previous year, 1922, the previous year, 1969]73ITR702(SC, the accounting year, the financial year 1999-2000.21, May 18, 1998, July 5, 2001, May 18, 1998, May 18, 1998, July 5, November 18, 2002, November 25, 2002, May 23, 2002, May 23, 2002, the financial year 1999-2000, 18, 19, 20, 21, 40, 41, 42, 43, 44, February 21, 2003, 1961, 1961, March 8, 2004, 1961, January 28, 2005, 1961, '33, seven) days, May 12, one week, tomorrow

ORG: Tribunal, MKF, MKI, MKF, MKTPL, MKF, MKI, MKF, MKTPL, MKF, MKF, MKF, MKI, Tribunal, Assessing, Assessing, Shah, Shah, M. K. Industries, Assessing, Assessing, Department, RBI, Tribunal, Tribunal, inter alia, Assessing, Department, MKI, MKI, MK Tea Pvt. Ltd., NEVER, Assessing, Tribunal, Tribunal, Tribunal, Bhagwati Prasad Kedia v., this High Court, CIT, CIT, Sunder Agencies, CIT, CIT, Asst, CIT, ITD 128 (Indore, CIT, Sutlej Cotton Mills Ltd., CIT, Davies, Shell Co., China Ltd., ITR, Supp, CIT, CIT, the Supreme Court, CIT, CIT, CIT, LIC v. Escorts Ltd., CIT, Tribunal, SCPL, the High Court in Company Petition No, MKF, MKI, MKI, MKF, MKTPL, American Express Bank, MKF, MKI, MKI, MKI, MKI, MKF, MKF, MKF, Tribunal, the Commissioner of Income-tax (Appeals, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, M. K. Industries, M. K. Foundation, Tribunal, Safari Capitals Pvt. Ltd., M. K. Industries, M. K. Foundation, Tribunal, Tribunal, Tribunal, the Commissioner of Income-tax (Appeals, xerox, xerox, Xerox

MONEY: 9 per cent, 9.3 per cent, only 0.20 per cent, 16 per cent, 0.1 per cent, 0.09 per cent, 10 per cent, 20 per cent, 9 per cent, 4.41, 9 per cent, 9 per cent

CARDINAL: 6,93,00,000, 26,35,00,000, 2, 25,00,000, 2,04,00,000, 1,10,00,000, 1,10,00,000, 1,00,00,000, 26,35,00,000, seven, 4., 5, three, less than 10, less than, three, more than 10, three, three, 324, 26.35, two, two, two, two, two, 323, 78, 95, two, two, 26,35,00,000, two, two, two, 333, 95, 414), 415), 420)12, 146, 254, 255, three, 694), 66, 84, as many as twelve, one, 23, 22, 5, 5, 5.99, 708), 5.99, 708, 719), three, 2001]248ITR562(Cal, 1, 2, 3, 2004]270ITR160(Cal, one, 63, 65, 71, 1980]122ITR405(Cal, two, two, 1979]116ITR1(SC, 10, 1952, 22, 1, 1951, 32, 1977]108ITR345(SC, four, 1977]109ITR508(Mad, one, two, 2001]252ITR893(SC, 1971]82ITR540(SC, 545, 1987]164ITR28(Cal, one, 1998]229ITR444(SC, 200, 2001.22, three, two, two, 26,35,00,000, 84, 84, 22, 45, 76, 103, 109, 125-126, 127, 134, 103, 109, 69, three, three, four, two, one, seven, 5,99,00,000, 5.99, 37, 38, two, 5.99, 6, 34, 7

EVENT: the 1961 Act

ORDINAL: first, second, third, first, first, second, fifth, third, third, third, first, third, third, first

PRODUCT: ML-20, ML-20, ML-20, Tarulata Shyam v.

GPE: assessee, Nandlal, Kanoria, M. D. Jindal, Juggilal, Kolkata

NORP: Indian, Hindu, L. Alagusundaram

FAC: Canara Bank