Commissioner of Income-tax Vs. Girish Kumar Kothari

Decided On : Jul-21-1993

Court : Patna

LAW: Section 271(1)(c, Section 148, Section 271(1)(c, Section 297(2)(g, Section 148, Section 148, Section 28(1)(c, Section 271(1)(c, Section 28(1)(c, Section 28(1)(c, Section 143 or Section 144, Section 147, Section 297, Section 28(1)(c, Section 148, Section 271(1)(c, Section 148, Section 271(1)(c, Section 271(1)(c, Section 297(2)(g, Article 141 of the Constitution of India, Section 274

PERSON: G.C. Bharuka, Sri K.K. Vidyarthi, Rameshwar Prasad, Onkar Saran, Anwar Ali, Rameshwar Prasad, Onkar Saran, Onkar Saran, Vidyarthi, Onkar Saran, Ballabhadas Mathuradas Lahhani, Patna Bench, Aftab Alam

ORG: Tribunal, Tribunal, Tribunal, Department, Tribunal, Department, Department, the Supreme Court, CIT, CIT, Explanation, the Supreme Court, CIT, Sons, Department, the Supreme Court, Appellate, the Appellate Tribunal, Appellate, Bar, the Supreme Court, CIT, Tribunal, CIT, the Supreme Court, CIT, Sons, Lordships, the Supreme Court, Bar, Explanation, CIT, the Supreme Court, CIT, Sons, CIT, Sons, Municipal Committee, the High Courts, the Supreme Court, Tribunal, Appellate Tribunal

CARDINAL: 23,907, 2, 24,343, 25,907, 23,907, 3, 1987]165ITR14(SC, 1979]119ITR464(Patna, 4, 1992]195ITR1(SC, 5, 271(1)(c, 297(2)(g, half, 2, 1987]165ITR14(SC, 1992]195ITR1(SC, 1979]119ITR464(Patna, 1992]195ITR1(SC, 8., 1992]195ITR1(SC, 9

DATE: 1961, December 16, 1966, 1961, January 4, 1969, this year, the assessment year 1953-54, 1969, the assessment year, 1922, 1922, 11 of 1922, 11 of 1922, the year ending on the 31st day of March, 1962, earlier year, the 1st day of April, 1962, 1970]76ITR696(SC, the assessment year, 1963-64, April 1, 1964, April 1, 1964, J. 11

NORP: Indian, penalty--, Indian

GPE: Clauses

PERCENT: less than

ORDINAL: second, second