B and a Plantation and Industries Ltd. and anr. Vs. Commissioner of Income-tax and ors.

Decided On : Dec-18-2006

Court : Guwahati

LAW: the Companies Act, Section 143(3, Section 43B of the Act, Section 154/155, Section 43B, Section 154/155, Section 263, Section 154/155, Section 263, Section 154, Section 154, Section 263, Section 263, Section 154/155, Section 263, Article 226 of the Constitution of India.3, Section 263, Section 263, Section 263, Section 263, Section 154, Section 263, Section 154, Section 147, Section 154, Section 154, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 253(1)(c, Article 226 of the Constitution of India, Section 263, Section 263, Section 263, Section 263, Article 226, Section 263, Section 263, Section 144A, Section 120;(b, Section 263, Section 263, Section 263, Section 263, Section 36 of the Assam General Sales Tax Act, Section 36 of the Act, Section 36, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 43B of the Act, Section 143(3, Section 154, Section 154, Section 154, Section 147, Section 154, Section 147, Section 154, Section 147, Section 147, Section 154, Section 154, Section 147, Section 263, Section 154, Section 263, Section 154, Section 263, Section 147, Section 154, Section 263, Section 263, Section 154, Section 147, Section 263, Section 263, Section 154, Section 263, Rule 17, Section 9(2)(b, Section 12, Section 18 of the Act, Section 18, Section 36, Section 36, Section 18 of the Act, Section 263, Section 154, Section 263, Section 263, Section 263, Section 263, Section 154, Section 154, Section 263, Section 263, Section 154, Section 263, Section 263, Article 226, Section 263, Section 263, Article 226, Section 263, Section 263(See Shree Automobiles P. Ltd., Section 263, Section 263

GPE: I.A., Kerala, Jeewanlal, Rajendra, Singh v. Superintendent of Taxes, jurisdiction.22, Kerala, Kerala, Bongaigaon Refinery, Bongaigaon Refinery, law.33, Jeewanlal, jurisdiction.36, L.

NORP: Ansari, J.1, Gauhati

CARDINAL: 1, one, 2, two, one, 1965]1SCR601, 1970]77ITR6(SC, 1977]108ITR407(Cal, 154, 263, 1991]188ITR608(All, 1964]51ITR823(SC, 1964]6SCR654, 1965]3SCR71, 1970]76ITR496(SC, 1970]76ITR692(SC, 1991]190ITR289(All, 1991]190ITR432(All, 1985ECR4(SC, 1994]209ITR446(All, 1978]111ITR312(Guj, 1970]77ITR6(SC, 132, 125, 1964]1SCR481, 1970]78ITR26(SC, Two, 79, 1993]203ITR108(Bom, 115):The, 19, 516):The, 20, 130):The, two, 21, 1993]203ITR108(Bom, one, one, two, one, 1, 147, 154, 1965]1SCR601, One, 28, 517):In, two, 18, 36, two, two, 1965, 16, 875, 29, 131):Entertainment, 30, 1970]77ITR6(SC, three, 1970]77ITR6(SC, 7):In, 1977]108ITR407(Cal, 1970]77ITR6(SC, 412, 4(d, one, 1970]77ITR6(SC, 1964]1SCR481, 1970]78ITR26(SC

DATE: 1956, the assessment year 1995-96, November 24, 1995, March 11, 1998, the assessment year 1995-96, 1961, April 6, 1999, May 3,1999, January 24, 2000, March 11,1998, the assessment year 1995-96, February 28, 2000, January 24, 2000, March 28, 2000, March 11, 1998, the assessment year 1995-96, the assessment year 1994-95, March 28, 2000, January 7, 2000, January 24, 2000, March 28, 2000, 1416, 2001, 1929, 1961]41ITR425(SC, 2003, 1961, the 1st day of June, 1988, the 1st day of June, 1988, 1990, 1993, 1416 of 2001, September 8, 2006, January 24, 2000, March 28, 2000, March 11, 1998, January 7, 2000, January 7, 2000, March 11, 1998, March 11, 1998, January 7, 2000, January 7, 2000, March 11, 1998, 1929, the 24th of March, 1972, '34

ORG: Joint, the Commissioner of Income-tax under Section 263, suo motu revision, suo motu revision under Section 263, Taxes, Santalal Mehendi Ratta, HUF, Taxes, this High Court's, W.P., Petrochemicals Ltd., Union of India .5, Department, State, Santalal Mehendi Ratta, HUF, Taxes, W.P., Petrochemicals Ltd., Union of India, Sirpur Paper Mill Ltd., CWT, CIT, CIT, Assessing, the Appellate Tribunal, ITO, Thansingh Nathmal, Sales Tax, CIT, CIT, AOP, Pandit Pyare, Asst, this High Court, HUF, Taxes, Herbertsons Ltd., Taxes, CIT, Mukur Corporation, reveri, Sirpur Paper Mill Ltd., CWT, the High Court's, Shree Automobiles P. Ltd., Taxes, STC, Bhopal Sugar Industries Ltd., Sales Tax, ITO, Assessing, Assessing, Board, Board, suo motu revision, Black's Law Dictionary, the Tripura Sales Tax Act, the Bombay High Court, CIT, Gabriel India Ltd., this High Court, HUF, Taxes, W.P., Petrochemicals Ltd., Union of India, this High Court, HUF, CIT, Gabriel India Ltd., Assessing, Assessing, Assessing, Assessing, Assessing, suo motu revision under Section 263, the suo motu, the Commissioner of Income-tax, Assessing, Assessing, State, HUF, Taxes, this High Court, Santalal Mehendi Ratta, HUF, State, Petrochemicals Ltd., Union of India, W.P., this High Court, this High Court, Petrochemicals Ltd., the Supreme Court, Sirpur Paper Mill Ltd., CWT, the Supreme Court, Sirpur Paper Mill Ltd., the suo motu, the Calcutta High Court, CIT, the Supreme Court, Sirpur Paper Mill Ltd., the Supreme Court, Sirpur Paper Mill Ltd., CWT, the internal audit party, the High Court, suo motu revision, Taxes, the Supreme Court, Bhopal Sugar Industries Ltd., Sales Tax, the High Court, ITO, the High Court, Act.39

PERSON: A.K Saraf, U. Bhuyan, Saraf, Saraf, Saraf, Saraf, Saraf, Rajendra Singh v. Superintendent of, Bongaigaon Refinery, Saraf, Saraf, Saraf, Saraf, Saraf, Saraf, Saraf, K.M. Cheria Abdulla, Bongaigaon Refinery, Saraf, suo motu, Saraf, Saraf, Saraf, Addl, Bhuyan, Bhuyan, Bhuyan, Bhuyan, Bhuyan, Bhuyan, Bhuyan, Bhuyan, Bhuyan, Bhagat Shyam, Bhuyan, Bhuyan, Bhuyan, Bhuyan, C.A. Abraham v. ITO, Shivram Poddar, Gita Devi Aggarwal, Champalal Binani, Deoki Nandan Singhania, Lal Sharma Memorial Trust, Saraf, Saraf, Saraf, Saraf, Mehendi Ratta, Saraf, Saraf, Saraf, Rajendra Singh v. Superintendent of, Addl, Saraf, Saraf, Saraf, Saraf, D.P. Dube, suo motu, suo motu, Saraf, Mehendi Ratta, Bongaigaon Refinery, Mehendi Ratta, suo motu, K.M. Cheria Abdulla, Mehendi Ratta, K.M. Cheria Abdulla, suo motu, Bench, Addl, Mohan Lal, Bhuyan, D.P. Dube, quashed.40

ORDINAL: first, second

PRODUCT: Rule 14A