Smt. Sohani Devi JaIn Vs. Income-tax Officer, a Ward and ors.

Decided On : Jan-03-1977

Court : Guwahati

LAW: Article 226 of the Constitution, Section 156, Section 143(2, Section 22(2, Section 23(4, Article 226 of the Constitution for reliefs, Section 124, Section 124, Section 139 or, Section 139, Section 148, Section 130A, Section 124, Section 124, Section 139, Section 124, Section 64, Section 124, Section 4A(c, Section 64(3, Section 66, Section 66, Section 124 of the Act, Section 124 of the Act, Section 124 of the Act, Article 226, Section 23(4, Section 22(2, Section 23(4, Article 226, Section 64, Section 64, Section 23A, Section 34, Section 34, Section 34, Section 64, Section 64(2, Section 34, Section 34, Section 34, Section 34, Section 64, Section 64, Section 64, the Full Bench, Section 64(3, Section 64, Section 64(3).42, Section 64, Section 29, Section 23(3, Section 34, Section 148, Section 34, Section 148, Section 34, Section 148, Section 22(1, Section 22(1, Section 22(3, Section 34, Section 34, Section 34, Section 22(3, Section 34, Section 34, Section 23(4, Section 33, Section 58, Section 22, Section 5, Section 22, Section 34, Section 22(3, Section 34, Section 23, Section 22, Section 34, Section 35, Section 34, Section 34, Article 265 of the Constitution, Section 34, Section 34, Article 226 of the Constitution, Article 265 of the Constitution

PERSON: Baharul Islam, Shri P. L. Haritwall, Calcutta Bench ', Lordships, Shri Haritwall, Haritwall, Haritwall, D. Pathak, J.31, Jain Commercial Corporation, Calcutta Bench, Talukdar, Talukdar, Lahore, Govindarajulu Iyer, M. Ramasamy Asari, Ramchand, Dhaniram Dharampal, issuiug, Ranchhoddas Karsondas, S. Raman, Ranchhoddas, S. Raman, Khemchand Ramdas, Rajendranath Mukerjee, S.K. Habibullah, Tansukhrai Bodulal v. Income-tax, P. Firm, Muar, C. A. Abraham v. Income-tax, Champalal Binani

DATE: March 24, 1965, the assessment year 1960-61, 1961, July 29, 1964, the assessment year 1960-61, the assessment year 1960-61, April 2, 1959, February 27, 1965, 1959, 2010, years 1952-53 to 1959-60', years 1952-53 to 1959-60, September 12, 1959, August 18, 1959, December 28, 1960, years 1952-53 to 1959-60, August 25, 1959, the assessment years 1952-53 to 1959-60, June 1, 1960, November 3, 1960, November 29, 1960, December 28, 1960, 1959, January 17, 1975, the assessment year 1960-61, '124, one month, '11, one month, 1922, 1961, each year, 1938-39, 1940, 1938-39, year 1960-61, the very same year, '16, about 31 years ', 1of, 1959, 1960, 1960, 1960-61, a particular year, the same year, the same year, a particular year, the same year, 1970, '26, March 24, 1965, the assessment year 1960-61, several years, years 1952-53 to 1962-63, the year 1960-61, December 28, 1960, the year 1960-61, the year 1960-61, the assessment year 1960-61, the same assessment year, October 17, 1963, the assessment year 1960-61, July 29, 1964, March 24, 1965, the year 1960-61, November 26, 1968, the year 1960-61, November 24, 1969, May 23, year 1960-61, April 2, 1959, the assessment year 1960-61, December 28, 1960, the same assessment year 1960-61, the assessment year 1952-53, year 1960-61, April 16, 1959, July 29, 1964, March/April, 1965, August 18, 1959, years 1952-53 to 1959-60, August 25, 1959, the same day, years 1952-53 to 1959-60, June 1, 1960, October 7, 1960, 1960, December 28, 1960, years 1952-53 to 1959-60, July 29, 1964, the assessment year 1960-61, the same assessment year, the same assessment year 1960-61, the assessment year 1944-45, 1947, the assessment year 1944-45, the assessment year 1960-61, 39, 1953]23ITR382(MP, 39, the year 1949-50, 1969]72ITR197(SC, 1922, the assessment years 1945-46, 1946-47, June 24, 1959, the year ending 31st March, 1946, 17th August, 1959, the assessment year 1946-47, 14th March, 1963, 1961, the assessment year 1946-47, 17th August, 1959, the assessment year 1946-47, that year, 1969]72ITR197(SC, 1946-47, 1922, 1961, the year, '45, 1922, 1922, 1965]55ITR630(SC, 1969]72ITR197(SC, 1965]55ITR630(SC, 1922, the year, '46, August, 1959, 1922, 1938, 17th January, 1927, March, 1927, 13th February, 1928, May 4, 1929, 4th May, 1929, 1934, some years, the fiscal year, '47, '48, 1962]44ITR809(SC, '49, 35, the same assessment year, the same year, 35, 1967]63ITR278(SC, February 23, 1950, 1922, February 4, 1952, '51, 52, the same year, 1922, the assessment year 1960-61, year, 1961-62, 58, 1961]41ITR425(SC, '59, March 24, 1965, November 26, 1968, November 24, 1969

CARDINAL: 18,495.98, 28,500, 4, 6, 14, 3., 161, 23,000, 5,500, 45,952, 17,452, 38,500, 3,878, 5,779, 1, 1, two, 1, 2, 5, 4, 4, 5, 1, 5, 5, 4, 13, 3, 161, one, one, 1, 3, 3, 3, one, 5, one, two, 1967]63ITR278(SC, 91, two, 28, 10,000, 6,000, 161, 28,500, 1970.36, 28,500, 161, 23,000, 5,500, 23,000, 3,878, 5,779, two, 2, 40, 1960]40ITR605(SC, 1948]16ITR391(Mad, two, 1964]51ITR57(Mad, 1945, 13, 1945, 13, 1964]53ITR377(Guj, two, One, 1959]36ITR569(SC, 1959]36ITR569(SC, 6, One, 424, 2, 35, 426):'In, two, 814, 281):'Mr, 286, 35, 1965]56ITR67(SC, 1966]2SCR457, 1970]76ITR692(SC, 10,000

GPE: the I. T. O., I.T.O., Dibrugarh, I.T.O., Board.(5, made.12, Gauhati, Kamrup, Gauhati, I.T.O., Assam, Nagaland, Manipur, Shillong, India, I.T.O., the District of Lakhimpur, Assam, Dibrugarh, G.I.R., Novembers, Sardar, Singh v., Lahore, India, Delhi, Delhi, Delhi, Delhi, Delhi, Delhi, C.V., Sarupchand, Hukumchand v. Union, Indore, Bombay, Madhya, Gujarat, Balchand

ORG: M/s. Jain Commercial Corporation, I.T.O., inter alia, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Marwari, Tinsukia, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, M/s. Jain Commercial Corporation, Appellate, Appellate Tribunal, Calcutta, Tribunal, Tribunal, Tribunal, I.T.O., Tribunal, Tribunal, the High Court, Tribunal, Act.10, Commissioners, Wallace Brothers & Co., the Federal Court, Appellate Tribunal, the High Court, the Federal Court, the High Court, I.T.O., Calcutta, Calcutta, Sri Harakchand Jain, Tinsukia, Tinsukia, Lakhimpur, Calcutta, I.T.O, worthless.18, Meghalaya & Tripura, Shri Sunil Kumar Dutta, Tinsukia, Tinsukia, the I.T.O. Jurisdiction, I.T.O., I.T.O., the Calcutta I.T.O., The High Court, Sikku, Sikku, Islam J.Sadanandaswamy, Tinsukia, Calcutta, Calcutta, Calcutta, Calcutta, Appellate, Appellate Tribunal, Calcutta, Appellate, Appellate Tribunal, the High Court, M/s. Jain Commercial Corporation, M/s. Jain CommercialCorporation, Tribunal, Calcutta, Calcutta, Tribunal, the Appellate Tribunal, M/s. Jain Commercial Corporation, Tribunal, Calcutta, Calcutta, Calcutta, the Supreme Court, the Supreme Court, the High Court, the Jain Commercial Corporation, Wallace Brothers & Co. Ltd., Wallace Brothers & Co. Ltd, the High Court, the Lahore High Court, the Supreme Court, the Supreme Court, the Supreme Court, Sections 34, Sections 23 and 29, Board, Sections, Lordships, Sections 34, Lordships of the Privy Council, Lordships, Lordships, Officer, the Supreme Court, the Privy Council, Sections 34, Calcutta, Sections 34, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, the Supreme Court, A.I.T.O., A.I.T.O., Calcutta, Tribunal, Tribunal, the Appellate Tribunal, Tribunal, State, Calcutta, the Supreme Court, statutes:'It, the High Court

LOC: I.T.O., I.T.O., I.T.O., I.T.O., hearing.15, Hulaschand Jain, I.T.O., I.T.O.

PRODUCT: Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Bench, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Bench, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta, Calcutta

FAC: Dibrugarh Range,, Dibrugarh Range,, Sections 34, the Additional Income-tax Officer, the Additional Income-tax Officer

ORDINAL: second, second, first, 2nd, second, first, facts.27, first, first, first, first, second, second, second, 8th

WORK_OF_ART: Calcutta the Income-tax Officer

NORP: Indian, Indian, Indian, Indian, Indian, Indian

TIME: 35 of the Act, 35 of the Act