Commissioner of Income-tax Vs. Tezpur Automobiles

Decided On : Mar-06-1969

Court : Guwahati

LAW: Section 256(1, Section 271(1, Section 297(2)(g, Section 271(1)(c, Section 274(2, Section 22, Section 23(3, Section 28(1)(c, Section 271(1)(c, Section 23(3, Section 271(1)(c, Section 28(1, Section 271 of the Act, Section 271(1, Section 28(1, Section 271 of the Act, Section 28, Section 297(2)(g, Section 271(1, Section 271(1, Section 271(1, Section 271(1, Section 28, Act and Section 271 of the Act of, Section 297(2)(g, Section 297(2)(a, Section 28(1, Section 297, Article 226 of the Constitution, Section 297(2)(a, Chapter 21, Section 33B, Section 33B, Section 297(2, Section 297(2)(a, Section 33B, Section 28, Section 297(2)(a, Section 297 of the Act, Section 33B, Section 297(2)(a, Section 297, Section 6, Section 297(2, Section 297(2)(g, Section 297(2, Section 297(2)(g, Section 271 of the Act, Section 28, Section 271, Section 28, Section 28, Section 271(1, Section 271, Section 28, Section 297(2)(d)(i, Section 297(2)(d)(ii).'21, Section 271(1)(c, Section 297(2)(g, Article 14 of the Constitution and, Section 271, Section 297(2)(g, Section 271, Section 297(2)(a, Section 271(1, Section 297(2)(g, Section 271(1, Section 28(1, Section 297(2)(g, Section 271 of the Act, Section 156, Section 226(3, Section 226, Section 226, Section 156, Section 297(2)(j, Section 226(3, Section 226(3, Section 297(2)(j, Section 297(2)(j, Section 6, Section 297(2, Section 177, the Indian Penal Code, Section 52, Section 297 of the Act, Section 297, Section 6, Section 6, Section 6, Section 297 of the, Section 297(2, Section 6(e, the General Clauses Act, Section 6, Section 227 of the Act, Section 6, Section 297(2, Section 6, Section 271 of the Act

ORG: Tribunal, Appellate, Tribunal, the Mysore High Court, S.G. Magavi, Haveri, the Bombay High Court, Shakti Offset Works, Tribunal, Kishanlat, the applicability of Section 271(1, the Supreme Court, Lordships, inter alia, Appellate, the High Court, Tribunal, Lordships, Lordships, Chapter IV, the Supreme Court, Lordships, Lordships, Lordships, Lordships, Clauses, Clauses, Appellate, the Bombay High Court, Lordships, theIncome, the Gujarat High Court, the Gujarat High Court, the Gujarat High Court, Act.27, the Allahabad High Court, Supreme Court, Appellate, the High Court, the Supreme Court, Lordships, Lordships, Sections 220, Parliament, Clauses, the Supreme Court, Supreme Court Notes, Sections 52, Lordships, Lordships, Lordships, Lordships, inter alia, Clause(2, Lordships, Parliament, Parliament, Parliament, Parliament, Clauses

DATE: 1961, the assessment year 1961-62, earlier year, 1st, 1961, 1961, the year 1961-62, Forthis year, January 29, 1962, 1922, 1922, March 31, 1962, February 29, 1966, the assessment year 1961-62.3, 1922, 1922, the assessment year 1961-62, January 29, 1962, 1967, 1967, 1967, 1961, the year ending on March 31, 1962, April 1, 1962, the year ending on March 31, 1961, earlier year, 1st April, 1962, 1961, that year, '11, the 1st day of April, 1962, the year ending on the 31st day of March, 1962, earlier year, the 1st day of April, 1962, the 1st day of April, 1962, 1964, 425, '15, 1967, 7th February, 1961, 1922, January 24, 1963, 1961, 1922, 1897, 1967, 1961, 1922, 1967, 1922, 1961, 1961, April 1, 1962, '22, 1961, '24, 1967, 1961, 1922, the year ending on March 31, 1961, earlier year, April 1, 1962, 1969, nearly two years, April 23, 1965, 1969, January 15, 1969, 1967, 1st April, 1962, 1st April, 1962, the 1st of April, 1962, 32

CARDINAL: 2, 10,600, 4,500, 17,289, 35,532, 41,407, 8,500, 41,407, 10,000, 4,500, 1,000, 10,600, 64, 64, 637, 64, 285, 5, One, 9, 10, two, 2)(a, 2, 12, 14, 41, one, 18 to 39, 16, 66, 18, 64, 64, 637, 274, 23, 1968, 69, 312, Two, 26, 64, 285, 196S, 293, 71, 806, One, 485.55, 234, 232, 29, 72, 787, 21, 53, 2, 66, 1, 2, 2, 3, 4, 5, 6, 31, 33

ORDINAL: third, first, first, first, first, first, first

PERSON: Lahiri, Lahiri, J.P. Bhatta, Lahiri, Lahiri, Lahiri, Lahiri, Abraham, Kottayam, Lahiri, Abraham, Lahiri, Devi Harlalka, Lordships, Lordships, Lahiri, Lahiri, Magavi Haveri, Lahiri, Saroj Nayudu, Lahiri, J.P. Bhattacharjee, Agra, Mohan Damma Mal, Mangalore, Lahiri, Baliah, Devi Harlalkha v., S.K. Dutta

TIME: under this Act

GPE: C.A., S.C., S.C., S.C., Kishanlal, S.C., T.S., T.S., Rangachari, Clauses, S.C., Clause, Clauses

WORK_OF_ART: ' The Income-tax Act, Deduction and Assessment', Hiralal Mohanlal Shah

NORP: Kalawati, Indian, Kalawati

FAC: Sections 220

PRODUCT: Act