Fairdeal Motors Vs. Commissioner of Income-tax

Decided On : Aug-20-1976

Court : Jammu and Kashmir

LAW: Section 271(1)(c, the I.T. Act, Section 274(2, Section 256(1, Section 271(1)(c, Section 271(4A, the I.T. Act, Section 271(1)(c, Section 274(2)/271, Section 271(1)(c, Section 271(1)(c, Section 271(4A, Section 271(1)(c, Section 271(4A, Section 271(4A, Section 28(1)(c, Section 28, Section 28, Section 28, Section 28, Section 28(1)(c, Section 28, Section 28(1)(c, Section 271(1)(c, Section 271(1)(c, Section 28(1)(c, Section 148, Section 271, Section 271(1, the Explanation to Section 271(1, Section 271(1)(c, Section 28(1)(c, Section 271(1)(c, Section 271(4A, Section 271(4A, Section 139, Section 139, Section 271(4A, Section 271(1, Section 274(2, Section 271(1, Section 271, Section 271(1, Section 271(4A, Section 271(1, Section 271(4A, Section 271(4B, Section 271 of the Act, Section 271(4A, Section 271(1)(c)(iii, Section 271(4A, Section 271(4A, Section 256(1, Section 271(1)(c, Section 271(4A, Section 271(1)(c, Section 271(4A, Section 271(4A, Section 271(4A, Article 141, Section 271(4A, Section 271(4A, Section 139, Section 139, Section 271(1)(c, Section 271(1)(c, the I.T. Act, the I.T. Act, Section 271(1)(c, Section 271(4A, Section 271(4A, Section 271(4A, Section 271(1)(c, Section 271(4A, Section 271(4A, Article 141 of the Constitution, Section 271(1)(c, Section 271(1)(c

PERSON: M.R.A. Ansari, Srinagar, Srinagar, Fair, New, New, Amritsar Bench, Bakshi Bashir Ahmad, Anwar Ali, Gokuldas Harrivallabhdas, Anwar Ali's, Anwar Ali's, Anwar Ali's, Siri Ram v., Anwar Ali's, Anwar Ali's, Anwar Ali's, Krishan Lal Shiv Chand Rai v., Haryana, Anwar Ali's, Sharma, D. Halappa Sons v., C. V. C. Mining Co., Anwar Ali's, Shadi Lal Sugar, New, case.36, New, Nos, Mufti B. Farooqi, Nos, Shri S.M.F. Ali, Janapada Sabha, Chhindwara, Radcliffe, Kamlapat Motilal, Nos, Nos, Nos, Justice M. R. A. ANSARI, MUFTI B. FAROOQI J.]Jalal-Ud-Din, Shri M. R. A. Ansari, Mufti Baha-ud-Din Farooqi, me.54, Amritsar Bench, Farooqi J., Nos, Janapada Sabha Chhindwara, Patel, Gulam Qadir, Shri Bashir Ahmed, Fatima Begum, Shrimati Shama Mir, Shri Bashir Ahmed, Shri Bashir Ahmed, Shri Bashir Ahmed, Shama Mir, Shri Bashir Ahmed, Shama Mir, D. Halappa Sons v., Nos

PRODUCT: C.J. 1, Lordship

ORG: Fairdeal Motors, Indian Oil Co. Ltd., CIT, inter alia, New Bharat, Fairdeal Motors, ITO, ITO, ITO, IAC, IAC, M/s. New Bharat Transporters, Tribunal, Tribunal, IAC, Tribunal, IAC, Tribunal, M/s. New Bharat Transporters, CIT, ITO, CIT, inter alia, Fairdeal Motors, CIT, inter alia, M/s. Fairdeal Motors, TPTSwhich, ITO, ITO, New Bharat, ITO, ITO, IAC, IAC, the New Bharat, IAC, Fairdeal Motors, Tribunal, CIT, Tribunal, M/s. New Bharat Transporters, M/s. New Bharat Transporters, Tribunal, Tribunal, New Bharat, CIT, IAC, Tribunal, Fairdeal Motors, CIT, M/s. New Bharat Transporters, CIT, New Bharat, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the High Court, the High Court, Tribunal, the High Court, the High Court, IAC, Tribunal, the New Bharat Transporters, IAC, Tribunal, IAC, IAC, Tribunal, Tribunal, CIT, IAC, Tribunal, CIT, M/s. New Bharat Transporters, IAC, Tribunal, Tribunal, IAC, Tribunal, Tribunal, CIT, ITO, ITO, the High Court, the Supreme Court, The Supreme Court, Hindustan Steel Ltd., the Supreme Court, Chagla C.J., the Supreme Court, CIT, Khoday Eswarsa, ITO, ITO, ITO, the Supreme Court, The Supreme Court, Appellate, Appellate, Appellate, the Appellate Tribunal, High Courts, Tribunal, Tribunal, Haryana High Court, Haryana High Court, Tribunal, the Supreme Court, CIT, ITO, ITO, CIT, ITO, IAC, the High Court of Punjab, the High Court, CIT, Narang & Co., Explanation, The High Court, IAC, ITO, IAC, IAC, IAC, Tribunal, Tribunal, the Mysore High Court, The High Court, IAC, ITO, the Supreme Court, CIT, Khoday Eswarsa, the High Court, Tribunal, CIT, ITO, ITO, ITO, AAC, ITO, Tribunal, the Andhra Pradesh High Court, The High Court, Tribunal, The High Court, the High Courts, the Delhi High Court, Durga, the Andhra Pradesh High Court, the Punjab High Court, Mahavir Metal Works, CIT, the High Court, the Allahabad High Court, CIT, the High Court, M/s. New Bharat Transporters, CIT, M/s. New Bharat Transporters, the Fairdeal Motors, CIT, M/s. Fairdeal Motors, M/s. New Bharat Transporters, CIT, M/s. New Bharat Transporters, the Fairdeal Motors, M/s. New Bharat Transporters, M/s. New Bharat Transporters, M/s. New Bharat Transporters, ITO, IAC, Tribunal, M/s. Fairdeal Motors, M/s. New Bharat Transporters, IAC, M/s. New Bharat Transporters, IAC, Tribunal, Tribunal, CIT, Board, CIT, ITO, AAC, IAC, CIT, I.T. Rules, IAC, IAC, ITO, IAC, IAC, Tribunal, IAC, M/s. New Bharat Transporters, IAC, IAC, IAC, Tribunal, Tribunal, CIT, IAC, Tribunal, M/s. New Bharat Transporters ', New Bharat, Lordship, Lordship, Lordship, Fairdeal Motors, ITO, the High Court, Bench, the Supreme Court.46, the Supreme Court, Amalgamated Coalfields Ltd., Lordships, The Society of Medical Officers of Health, AC 551, the High Court, the Allahabad High Court, CIT, The Allahabad High Court, the High Court, M/s. New Bharat Transporters.50, IAC, Tribunal, Tribunal, Tribunal, Section 271(4A, Board, inter alia, Fairdeal Motors, CIT, the High Court, Tribunal, M/s. Fairdeal Motors, Indian Oil Co. Ltd., M/s. New Bharat Transporters, M/s. Fairdeal Motors, the New Bharat, CIT, ITO, M/s. New BharatTransporters, ITO, New Bharat, IAC, ITO, M/s. New Bharat Transporters, the Appellate Tribunal, IAC, Tribunal, the High Court, Tribunal, M/s. New Bharat Transporters ', Tribunal, New Bharat, CIT, M/s. New Bharat Transporters, IAC, M/s. New Bharat Transporters, CIT, the Division Bench, Tribunal, Tribunal, M/s. New Bharat Transporters, the High Court, The High Court, the High Court, Tribunal, the High Court, the Supreme Court, the Supreme Court, the Supreme Courtjudgment, CIT, the Patna High Court, Tribunal, the High Court, the High Court, the High Court, IAC, IAC, New Bharat, CIT, Fairdeal Motors, Fairdeal Motors, M/s. Fairdeal Motors, M/s. New Bharat, M/s. Fairdeal Motors, Nav Bharat, M/s. New Bharat Transporters, M/s. New Bharat Transporters, IAC, Tribunal, Tribunal, the Mysore High Court, Tribunal, M/s. New Bharat Transporters

DATE: the assessment year 1966-67, year, the year ending December 31, 1965, March 14, 1968, 1,79,220, 1961, March 13, 1968, 1961, the assessment year 1966-67, December 23, 1967, December 23, 1967, March 13, 1968, the years 1963-64, March 14, 1968, DD1(9)/CR/67-68, 13th March, 1968, March 14, 1968, March 14, 1968, 14, 1968, 20-9-67, March 14, 1968, March 13, 1968, years 1964-65, 1965-66, the earlier assessment years, March 13, 1968, the assessment year, 1966-67, March 13, 1968, March 14, 1968, 1970]76ITR696(SC, 1946, 1922, 1958]34ITR98(Bom, '15, 1970]76ITR696(SC, 1922, 1970]76ITR696(SC, '17, 1970]76ITR696(SC, 1970]76ITR696(SC, 1970]76ITR696(SC, '19, 1922, 1970]76ITR696(SC, the year, the assessment year 1959-60, the assessment year 1960-61, 1970]76ITR696(SC, '21, 1975]98ITR462(Delhi, the previous year, '22, 1974]95ITR542(KAR, '26, 1922, 1970]76ITR696(SC, '27, '29, thus:(1, March 13, 1968, the years 1963-64, March 14, 1968, ' 31, March 14, 1968, March 14, 1968, the earlier assessment years, March 13, 1968, the earlier assessment years, each assessment year, one assessment year, another assessment year, year, those years, year, those years, March 13, 1968, March 14, 1968, March 13, 1968, March 13, 1968, March 13, 1968, March 14, 1968, March 13, 1968, March 13, 1968, the earlier assessment years, March 13, 1968, March 14, 1968, March 13, 1968, 1961, March 13, 1968, the year 1966-67, March 13, 1968, years 1963-64, years 1964-65, 1965-66, March 13, 1968, 44, October 4, 1974, March 13, 1968, the following year, the earlier year, the year, the year, the subsequent years, the year, the subsequent years, a particular year, the subsequent year, '47, a particular year, 1960, a particular year, a subsequent year, a subsequent year, '48, one year, the year, subsequent years, '49, October 4, 1974--See, March 13, 1968, March 13, 1968, year, those years, year, those years, March 13, 1968, March 13, 1968, the assessment year 1966-67, 1965, March 14, 1968, 1,79,220, 1961, 1968, 1961, 1968, March 13, 1968, March 13, 1968, March 13, 1968, that year, the year 1966-67, March 13, 1968, years 1962-63, the assessment year 1966-67, the year 1964-65, 1965-66, March 13, 1968, March 13, 1968, a subsequent year, a subsequent year, March 14, 1968, March 14, 1968, 23rd December, 1967, 1962-63, 1962-63, the years 1963-64, the years 1964-65, March 14, 1968, 13th March, 1968, 1974]95ITR542(KAR, '67

CARDINAL: 94,623, 62,536, 1,000, 12,632, three, 2, 3, 2, 4, 2, 14, 13-3-68, 13-3-68, 14, only two, 1, 2, 693, 10, 693):'In, 11, 697):'Finally, 87,000, 87,000, 66,000, one, 1972]83ITR26(SC, 700, 51,214, 77,518, 9,900, 35,000, 375):'One, 12,000, 12,000, 6,768, 70):'So, 12,000, two, 12,000, hundred, 12,000, 1973]88ITR213(All, 18,291, 22,729, 297):'It, more than one, 20,000, 20,000, 12,000, 1, 30,965, 59,273, 544, 2,800, 545):''Having, 546):'In, 1976]102ITR830(AP, 9,249, 60,000, 60,000, 1, 60,000, 14,000, 60,000, 1971]79ITR63(Delhi, two, 833).28, 1972]86ITR776(All, 833):'There, 2, 3, 4, 5, 6, 30, One, one, 2, 1, 1, 1, 1, 2, 1, more than one, fifty thousand, 1, more than one, five hundred thousand, 4B, 34, 4A, 4B, 4B, 4A, 4B, 2, 2, 3, 2, 1 to 3, three, 2, 3, 42, two, 2, 3, 2, 1019):'In, 1950]18ITR812(All, 2, 3, 2, 3, two, 2, 3, 2, 3, 1, 1, 1, 1, 1, 2, 1, more than one, fifty thousand, 1, more than one, five hundred thousand, 1, 4B, 52, 94,623, 62,536, 12,632, three, 1, 2, 3, 55, 2, 3, 2, 3, 2, 3, 2, 2, 3, 2, 1, two, 2, 60, 1, 1, 1, 1., 1, 2, 65, 2, 1, 2, 3

GPE: Messrs, Sonamarg, New Delhi, New Delhi, Bihar, Orissa, England, Gumani, Clause, Clause, negative.39, New Delhi, India, Clause, Clause, New Delhi, March13, assessee, Amalgamated, India, Jhaverbhai, Delhi, T.P.T.S., assessee

NORP: New Bharat, New Bharat, Commr, Punjab, Punjab, Hon'ble, English, Hon'ble, Hon'ble, Hon'ble, Hon'ble, New Bharat, New Bharat

PERCENT: 20%, 20%, 20%, 20%, 20%, 20%, only to 20%, 20%, only to 20%, 33%, 33%, 20%, 20%

ORDINAL: first, first, first, first, first, first, 1972]83ITR369(SC, third, third, third, 1972]83ITR369(SC, first, second, first, second, third, second, first, second, first, first, first, second, first, Secondly, 16th

EVENT: Section 256(2