Uday Mistanna Bhandar and Complex Vs. Commissioner of Income Tax and ors. (Also Tej Kumari Devi V. Cit.; Ranchi Club Ltd. V. Cit.).

Decided On : Mar-02-1996

Court : Patna

LAW: the IT Act, the IT Act, the IT Act

CARDINAL: eight, 234A, 234B, 234C, 1996]217ITR72(Patna, 234A and 234B, 143(3)/144, 234A, 234C, 234A, 1, 1, 4, 139, 1, 142, 1, 143, 1, 1, 139, 2, 1, 143, 3, 4, 1, 143, 1, 4, 1994ECR329(SC, eight, five, two, 234A and 234B, 234A and 234B, 5, 234A and 234B, two, 3287, 1995(R, 87,060, 8,854, 16,756, 2732, 1995(R, 1,80,040, 234A, 234C., 156, 84,332, 93,056, 234A and 234B, 234A and 234B, two, 2780, 1995(R, 12,89,760, 234A, 234B, 234C, 94,304, 15,156, 234A and 234B, 15, 980, 55,930, five, 1995(R, 3527, 1995(R, 234A, 234C.In, 3562, 1995(R, 271(1)(c, 143(3, 234A, 234C.In, 3782, 1995(R, 234A, 234C., 3782, 1995(R, 234A, 234B, 234C., 156, 156, 156, 2732, 2780, 1995(R, 234A, 234C., 139(8, 139(9, 215, 216, 217, 234C, 3609, 1995(R, 3287, 1995(R, 3562, 1995(R, 3527, 1995(R, 234A, 234B, 234C., 1983]139ITR498(Cal, 1993]202ITR423(Cal, 234A, 234B, 234C, one, 234A, 234B, 234C, 1986]160ITR961(SC, 234A, 234B, 4, 1, 234A., 50,000, 1,00,000, 1,00,000, 139, 1, 142, 1,500, 208, 210, 234A, 234B, 234C., 1, 143, 3, 143, 1, 143, 4, 4, 3287, 1995(R, 2732, 1995(R, 2780, 1995(R, 234A, 234B, 4, 3287, 1995(R, 2732, 1995(R, 2780, 1995(R, 1995(R, 3527, 1995(R, 3609, 1995(R, 3562, 1995(R, 1995(R)].S.

DATE: 1961, 1987, April, 1989, every month, a month, under s. 143.Explanation, an assessment year, 1991-92, years, 1989-90, 1990-91, 1992-93, 1993-94, 1994-95, 1989-90, 1990-91, the last eight, 1990-91.4, 1990-91, Sept., 1994, under s. 234B, 1989-90, 7th July, 1994, 234B, under s. 234B, Dec., 1994, 1990-91, March, 1994, 1992, 3494, 1993-94, 1994-95, 1961, 234B, the assessment year is, 1990-91, 234B, the assessment year, 1989-90, 1,80,379, 234B, 234B, 234B, 1995, the year, 3494, 3782

ORG: the Direct Tax Laws (Amendment) Act, Court, Ranchi Club Ltd., CIT, Court, Ranchi Club Ltd., CIT, Court, the Supreme Court, J. K. Synthetics Ltd., the Ranchi Club, Ranchi Club, Court, Ranchi Club, CWJC No, CWJC No, AO, Ranchi Club, CWJC No, CWJC No, CWJC No, Ranchi Club, CWJC No, Court, Ranchi Club Ltd., CIT, Sec, AO, CWJC No, AO, Tej Kumari Devi, AO, the Calcutta High Court, CIT, Wiliard India Ltd., the Gauhati High Court, CIT, Namdang Tea Co. India Ltd., the Supreme Court, Central Provinces Manganese Ore Co. Ltd., Court, Ranchi Club Ltd., CIT, the Supreme Court, J. K. Synthetics Ltds, Court, Ranchi Club Ltd., CIT, CWJC No, CWJC No, CWJC No, CWJC No, the Ranchi Club Ltd., CWJC Nos

PERSON: w. e. f. 1st, Bench, Tej Kumari Devi, Uday Mistanna Bhandar, Moitra, Moitra, Bench, Moitra, Uday Mistana Bhandar, D. N., Tej Kumari Devi, Tej Kumari Devi, 5,72,864, D. N., Moitra, Monohar Gidwany, Debi Prasad, Moitra, Debi Prasad, Rs, Debi Prasad, Bench, Uday, Bhandar

PRODUCT: 234A, 234A, 234A, 234A, 234A, Bench

MONEY: two per cent

ORDINAL: first, first, 22nd, 15th, 3rd, 5th

GPE: Expln, CWJC, CWJC, Expln, Expln, CWJC

LOC: Expln