Commissioner of Income-tax Vs. Triple Crown Agencies

Decided On : Jun-23-1993

Court : Guwahati

LAW: Section 143(3, Section 147, Section 139 of the Act, Section 139 of the Act, Section 148, Section 2(40, Section 144, Section 183, Section 154, Section 155 or Section 250 or Section 254 or Section 260, Section 262 or Section 264, Explanation 2, Section 147, Section 2 of the Act, Section 2, Section 143 or Section 144, Section 143, Section 144, Section 143, Section 139, Section 139(2, Section 139, Section 144, Section 147, Section 139, Section 147, Section 147, Section 148, Section 148, Section 139, Section 147, Section 143, Section 147, Section 148, Section 148, Section 139, Section 148, Section 143, Section 147, Section 143, Section 2(40, Section 147, Section 139(8, Section 139(8, Section 217 of the Act, Section 2, Section 139(8, Section 217, Section 2(40, Section 139(8, Section 217, Section 147, Explanation 2 to Sub-section, Section 139, Section 147, Section 139(8, the Amendment Act, Section 147

GPE: U.L., S.R., Kerala, Patna, Allahabad, Orissa, P.A., P.A.

ORG: the Appellate Tribunal under Section 256(1, Tribunal, Sections 139, Tribunal, means,--, the Taxation Laws (Amendment) Act, Sections 148, Sections 139, Bar, Legislature, the High Courts, CIT, ITR, CIT, United Machinery, ITO, Rubber Co., CIT, Explanation, High Courts, Registrar, the High Court, the Appellate Tribunal

DATE: 1961, 1961, 1961, 1961, 1978-79, the previous year, the assessment year, the assessment year 1978-79, September 6, 1982, '139.(8)(a, an assessment year, the day, an assessment year, the expiry of, four months, the previous year, the previous year, the assessment year, the 30th day of June, the 30th day of June, 1984, April 1, 1985 : 'Explanation 2.--Where, an assessment year, 40, 1988, April 1, 1985, 1984, April 1, 1985

CARDINAL: 139(8, 217, 1, 2, 217(1A, 139(8, 217(1A, 2., 8), 1, 2, 4, 1, 2, more than one, 8), 1, 2, 4, 3., 8), 4, 4, 5, 5, 153, 1, 6, 1, 143, 147, 148, 139(8, 217, 1984]147ITR694(KAR, 169, 646, 1989]180ITR604(Patna, 1993]200ITR569(Cal, 1976]102ITR694(Ker, 1973]90ITR422(Ker, 1976]102ITR694(Ker, 9, 8), 8), 10

ORDINAL: first, first, first, first

MONEY: twelve per cent, 12 per cent

NORP: K., Punjab

PERSON: Rajasekhara Murthy J., Charles D'Souza v., Haryana, Prakash Lal Khandelwal v. ITO, Abdul Muthalif Rowther, Gates Foam, Abdul Muthalif Rowther's

PRODUCT: Calcutta

WORK_OF_ART: Padma Timber Depot