Parkash Nath, Vs. Commissioner of Income-tax

Decided On : Nov-21-1996

Court : Himachal Pradesh

LAW: Section 276CC, Section 139(1, Section 143(3, Section 271(1)(a, Section 276CC of the Act, Section 139(1, Section 139(5, Section 144, Section 147, Section 147 or Section 154, Section 155 or Section 250 or Section 254 or Section 260, Section 262 or Section 263 or Section 264, Section 245D, Section 156, Section 139(1, Section 139(2, Section 139(4, Section 139(2, Section 139(1, Section 144, Section 139, Section 140 of the Act, Section 139(2, Section 139(4, Section 139(5, Section 143(2, Section 144, Section 139, Section 139 or Section 148, Section 139 - (, Section 139(1, Section 139(2, Section 278E of the Act, Section 276 of the Act, Section 139(4, Section 139(1, Section 139(2, Section 22, Section 22, Section 22, Section 22, Section 14 of Act No, Section 22, Section 22, Section 22, Section 22(3, Section 22, Section 139 of the Act, Section 139 of the Act, Section 139(1, Section 139(4)(b)(iii, Section 139 of the Act, Section 139, Section 139(2, Section 142(1, Section 148, Section 144, Section 276CC.17, Section 271 of the Act, Section 276CC.18, Section 276CC, Section 276CC, Section 482, Section 482, the Criminal Procedure Code, Section 276CC of the Act, Section 271(1)(a, Section 276CC.22, Section 276CC of the Act, Section 276CC, Section 276CC of the Act

PERSON: Kamlesh Sharma, Nos, Shimla, Shimla, Shri Prakash Nath, Sandeep Khanna, Shri Kailash Nath, Ravi Khanna, Kailash Nath, Shimla, Patiala, Shimla, Ranchhoddas Karsondas, Raj Kapoor v. State, Ram Kishan Rohtagi, Madhavrao Jiwaji Rao Scindia, Sambhajirao Chandrojirao Angre, Gopalji Shaw v., Maheshprasad Gupta

CARDINAL: 1, 20, 2, three, 1991.4, more than one, 8), 8), 4, 1, 2, 8), 1, 2, 1, 2, 4, 1, 2, more than one, 2.--Where, 4, 7, 142(2A, 1, 2, one hundred thousand, 1, three thousand, one, one, 10, 2, 12, 1970]77ITR518(SC, 3, 1, 2, 1, 2, 3, 1959]36ITR569(SC, 1, 2, 3, 1970]77ITR518(SC, 2A, 25, 3, 2A, 1, 2A, 1, 2, 2A, 1, 2, 1, 2, 2, 4, 1, 8), 1, 1, 12, 7, 8, 1, 1 to 6, 1980CriLJ202, 1983CriLJ159, 226, 227, 175, 554, 1989]178ITR468(MP, 1990]184ITR47(AP, 1994]208ITR82(MP

DATE: 15 of 1992, 1994, 34 of 1995, 1961, the year, year 1988-89, April 1, 1983, between April 1, 1987,, March 31, 1988, July 31, 1988, March 20, 1991, August 26, March 16, 1992, November 12, 1991, the assessment year 1988-89, the relevant year, September 17, 1991, May 51, 1992, 139(1, the previous year, the previous year, four months, the previous year, the previous year, the assessment year, the 30th day of June, the 30th day of June, the previous year, thirty days, the previous year, any previous year, a previous year, year, the 1st day of April, 1967, four years, a previous year, the 1st day of April, 1968, three years, a previous year, two years, an assessment year, the day, an assessment year, the expiry of, four months, the previous year, the previous year, the assessment year, the 30th day of June, the 30th day of June, an assessment year, July 31, 1988, any previous year, July 31, 1990, March 28, 1991, August 26, 1991, less than six months, seven years, less than three months, three years, the 1st day of April, 1975, the 1st day of April, 1975, the assessment year, less than six months, seven years, less than three months, three years, August 26, 1991, 1922, 1953, 1st April, 1952, 1922, August 26, 1991, July 31, 1988, two years, less than three months, three years, March 31, 1992, the assessment year 1988-89, January 17, 1991, March 31, every year, 1988, their first year

WORK_OF_ART: Circle I, Shimla

ORG: the Chief Judicial Magistrate, the Chief Judicial Magistrate, Kailash Nath and Associates, the Commissioner of Income-tax (Appeals, Kailash Nath and Associates, the Chief Judicial Magistrate, means,--, the Settlement Commission, Assessing, Sections, punishable,--, the Supreme Court, CIT, Kulu Valley Transport Co. P. Ltd., the Supreme Court, the Supreme Court, CIT, CIT, Kulu Valley Transport Co. P. Ltd., Clauses, Act, Clauses, Sections, the High Court, Municipal Corporation, ITO, CIT, Tribunal, Tribunal, ITO, Union of India

NORP: P-1, Indian, P-1

MONEY: 20 per cent, 20 per cent, fifteen per cent, fifteen per cent

PRODUCT: P-3, Section 276CC, Section 276CC of the Act, Section 276CC, Section 276CC, Section 276CC, Section 276CC

GPE: Clause, Delhi, Narayan

ORDINAL: first, first, first, first, third

LOC: Section 276CC