Judgment Search Results Home > Cases Phrase: tea companies acquisition and transfer of sick tea units act 1985 chapter i preliminary Sorted by: old Court: income tax appellate tribunal itat allahabad Page 1 of about 1 results (0.120 seconds)

Dr. A.K. Bansal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)73ITD49(All.)

..... to which such legislature has power to make laws. (2) the matters referred to in clause (1) are the following, namely :- (d) land reforms by way of acquisition by the state of any estate, as defined in article 31a or of any rights therein or the extinguishment of modification of any such rights or by way of ceiling ..... being effected through the allied business of madan mohan damma mal who were the sole selling agents of the petitioner firm which was not accounted for in the company's books of account ... that the petitioner was maintaining duplicate sets of accounts which were different from the books which were being produced before the income-tax department ..... & managing director of m/s. microland and also microland ltd., were mentioned. the learned counsel for the assessee has verbally stated that the name of the assessee-company was interplated at a later point of time. from a thorough examination of the photocopy of the search warrant, we also feel that there is some scope for suspecting .....