Ramkrishna Ramnath Vs. G. Lakshmi Narsimhan

Decided On : Feb-27-1969

Court : Mumbai

LAW: Section 13, Section 13, Section 13, Section 13, Section 13, Section 23(2, Section 143(2, Section 23(2, Section 34, Section 34, Section 34, Section 34, Article 14 of the Constitution and, Section 34, Constitution, Section 34, Section 22, Section 23, Section 34, Section 23, Section 28, Section 23, Section 23, Section 23, Section 33, Section 33, Section 33A, Section 34, Section 27, Section 31, Section 33, Section 33A, Section 33B, Section 66, Section 66A.', Section 22, Section 23, Section 34, Section 34(1, Section 34(1, Section 34(3, Section 23, Section 34(1, Section 23 of the Act, Section 34(3, Section 23, Section 28, Section 34(3, Section 23, Section 34(3, Section 30, Section 23, Section 34(3, Section 23, Section 23, Section 34, Section 23 of the Act, Section 34, Section 34, Section 34, Section 34, Section 34, the Income-Tax Act, Section 23 or Section 34, Section 23, Section 34, Section 34, Section 34(3, Section 34, Section 4, Section 34, Article 14 of the Constitution and other learned Judges, Section 34, Section 23(2, Section 143(2, Section 23, Section 34, Section 34, Section 34(3, Section 34, Section 34(3, Article 14 of the Constitution, Section 22, Section 34(1, Section 34, Section 34(3, Section 34, Article 14 of the Constitution, Section 31, Article 14 of the Constitution, Article 14, Article 14 of the Constitution, Section 34, Article 14 of the Constitution of India, Section 34, Section 34fl)(a, Section 34, Article 14 of the Constitution, Section 34(3, Section 34(1, Section 34(1, Article 14, Section 34, Section 23, Section 34(1, Section 34, Section 23, Section 23B, Section 23, Section 31, Section 30, Section 30(2, Section 33, Section 33A(1, Section 33B, Section 34(3, Section 23, Section 34, Section 34(3, Section 34(3, Section 34, Section 34, Section 23(3, Article 226 of the Constitution, Section 12, Section 12, Section 23, Section 12(6, Article 277 of the Constitution, the Cochin Act, the Travancore Act, the Finance Act, Section 13 ol, the Finance Act, the Cochin Act, the Travancore Act, the Finance Act, Section 22, Section 34, Section 34, Section 34(1, Section 34, Section 34(1, Section 34(1, Section 34(1, Section 34 of the Act, Section 34, Act 48 of 1948, Section 34 of the Act, Section 34, Section 34, Section 34(3, Section 34, Section 23, Section 34(1, Section 34, Section 34, Section 23, Section 34(1, Section 34(3, Section 23, Section 33B, Section 33B, Section 33B, Section 33B, Section 23, Section 34, Section 23, Section 34, Section 23, Section 34, Section 34(3, Section 34, Section 34, Section 34, Section 34, Section 34, Section 23, Section 34, Section 34, Section 34(3, Section 34, Section 34(3, Section 34, Section 34, Section 34(1, Article 14 of the Constitution, Section 34(3, Article 14

PERSON: J.1, Ramnath, Madan Mohan Jaipuria, Pushkarraj Dbarmashala, Hs, Ramnath, Ramnath, Ramnath, Ramnath, Ramnath, Ramnath, Ramnath, Nagpur, Dear Madam, you.(Sd)G. Lakshmi Narasimhan, notices;5, Seth Ramnath, Cir, Shri Salve, Raipur, Natu, Bobde, Orissa, Maniram v. Commissioner of Income-Tax U.P., Kumar Kamal, Prakash, Riven by, S. C. Prashar, Orissa, Sardar Lakhmir Singh, Justice S. K Das, J L. Kapur, Justice A. K Sarkar, Justice Hidaya-tullah, Raghubar Dayal, S. K. Das, Kapur, Hidayatullah, Raghubar Dayal, Sarkar, Lakhmir Singhwas, Mahendra Bhawanji Thakar v. S. P. Pande, AIR1964Bom170, Justice Subba Rao, Justice Mudholkar, A. V. Vishwanath Sastri, Justice Mudholkar, Mahendra Bhawanji, Sardar Lakhmir Singh, Sarkar J. In, Sarkar J., Sarkar J.'s, AIR1964Bom170, J.21, Padhye, Padhye, Bobde, Bobde, Bobde, Bobde, Bobde, Bobde, AIR1964Bom170, Bobde, Natu, Bobde, Bobde.22, Bobde, Natu, Natu, Natu, Natu, Natu, Natu, Natu, Natu, Natu, Natu, Natu, Bobde, Bobde, Bobde, A. N. Lakshman Shenoy v. Income-tax Officer, Thomas, Vasant Hiralal Shah, Bobde, Khemchand Ram-das, Khetro Mo-han, Khemchand Ramdas's, Mangaldas Motilal's, Subba Rao J., Subba Rao J., Natu, Natu, N. K. T. Sivalingam, Natu, suo motu, S. T. Desai J., Natu, revision suo motu, Natu, K. S. Rashid, Son v. Income-tax Officer, inter se, Bobde, Bobde, Bobde, Bobde, Bobdemust, Bobde, Bobde, Padhye

DATE: years 1951-52 to 1957-58, 1950, years 1951-52, 1952-53, 30th March 1956, March 1957 and 7th March 1958, 20-10-1958, years 1952-53 and, 1953-54, 23rd of February 1948, 10th of February 1948, the year 1951-52, 1961, all the years, years 1954-55, 1955-56, the two years, each year, years 1956-57, 1957-58, these two years, these two years, 6th of April 1967, April 1967, each of these seven years, 1922, 1961, the year, 1922, the assessment year 1951-52, 20-4-1967, April 1967, 1922, the assessment years 1956-57, 1957-58, year 1956-57, four years, four years, four years, the period of, 4 years, the period of, 4 years, 1922, the 1st day of May, each year, the previous year, four years, the end of the year, the expiry of two years, the expiry of one year, four years, four years, the end of the year, four years, four years, more than 8 years, four years, 30 days, 4 years, the last day, a period of, 4 years, 4 years, the period of 4 years, the period of 4 years, a period of, 4 years, the period of, four years, 4 years, 4 years, a period of, 4 years, 4 years, a period of, 4 years, 4 years of the end of the assessment year, 4 years, 36 months, the quarter, 34, 4 years, 1960]40ITR618(SC, a period of, 4 years, the end of that year, the expiry of one year, 4 years, the end of that year, 33, 33A, 66, 4 years, the end of that year, 1922, 1961, years 1940-41, 1943-44, the assessment year 1944-45, 24th January 1952, 4 years, the end of the year, a period of 4 years, the period of 4 years, a period of, 4 years, 4 years, 4 years, the same day, the same day, 1953, the year, a particular year, year, the lapse of eight years, the year, 1969]71ITR333(MP, 1969]71ITR51(Bom, 4 years or, 8 years, four years, the end of the year, four years, four years', 1969]71ITR51(Bom, four years, four years, 1922, the last day, the four years' period, four years, 1947, thirty-six months, 1961, 1950, the 1st day of April 1950, the previous year, 1922, the year ending on the 31st day of March, 1951, 1950, Section 13(1, 1950, 1922, 1037, the year 1953, 1949 Pat 418, 1949 Pat 418, 1948, the previous accounting year, the year 1949-50, the year 1948-49, the year 1948-49, 5th December 1957, a year, 1956, the year, the assessment year, four years, four years, four years, the War years, four years, Section 30(2, a period of, 4 years, four years, four years

GPE: Diwali, Chandabai, Chhugnibai, Bombay, Jawaharlal, caution.12, Singh, Bihar, M. C. T., Mahen-dra's, Mahendra, Onkarmal, Proviso, Proviso, Proviso, Proviso, Proviso, Proviso, Bobde, Prashar, Prashar, Proviso, Proviso, Prashar, Proviso, Proviso, Bobde, Bombay, Province of Bihar, Proviso, Proviso, Murlidhar, Proviso, Proviso, Murlidhar, Proviso, Proviso, Proviso

ORG: Income Tax, Appellate, Appellate Tribunal, Tribunal, Department, Ramkrishna Agarwal of Kamptee, Appellate, The Appellate Asst, Hindu Undivided Family, the Appellate Tribunal, the Appellate Tribunal, Department, the Appellate Tribunal, Tribunal, Tribunal, the Appellate Tribunal, the Appellate Tribunal, Tribunal, Tribunal, the Appellate Tribunal, the Tribunal, Tribunal, HUF, Appellate, Appellate, the Appellate Tribunal, Appellate, Income-Tax, the Indian Income-Tax Act, the Income-Tax Office, the Indian Income-Tax Act, the Income-Tax Act, Nagpur, Income-Tax Officer, NAGPUR, the Income-Tax Officer, the Indian Income-Tax Act, Appellate, Appellate, theIncome-Tax Officer's, Mangumnal Atmasingh, Department, Department, the Income Tax Appellate Tribunal, Appellate, Department, the Appellate Tribunal, Appellate, Tribunal, Appellate, the Income-Tax Officer, the Appellate Tribunal, Appellate, Appellate, Tribunal, Tribunal, the Income-Tax Officer, Appellate, the Appellate Tribunal, Appellate, Appellate, us.8, the Income-Tax Act, the Income-Tax Officer, Appellate, Appellate, the Income-Tax Officer, Appellate, the Appellate Tribunal, Department, Appellate, the Appellate Tribunal, Appellate, the Income-Tax Officer, the Income-Tax Act, Appellate, the Income-Tax Appellate Tribunal, Tribunal, Appellate, the Appellate Tribunal, the Income-Tax Officer, the Income-Tax Offices under Section 23, the Income-Tax, the Income-Tax Officer, Appellate, the Income-Tax Officer, the Appellate Tribunal, Appellate, Appellate, Appellate, Tribunal, Appellate, Tribunal, the High Court, Appellate, the Tribunal Cases, the Income-Tax, Appellate, the Income-Tax, Appellate, the Income-Tax Officer, Appellate, Tribunal, Tribunal, Tribunal, Department, Department, the Income-Tax Officer, Appellate, Department, Appellate, Tribunal, Illusory, the Income-Tax Officer, the Income-Tax Officer, the Income-Tax Officer, Tribunal, the Income-Tax Officer, Appellate, Tribunal, Appellate, Tribunal, the Income-Tax Officer, Appellate, the Appellate Tribunal, Appellate, Tribunal, the Income-Tax Officer, Appellate, Tribunal, the Supreme Court, State, Orissa v. Debaki Debi, the Orissa Sales Tax Act, the Collector of Sales Tax, the Assistant Collector of Sales Tax, Court, the Assistant Collector, Income-Tax Officer, Appellate, Tribunal, the Income-Tax Officer, the Supreme Court, the Appellate Income Tax, Appellate, the Income-Tax Officer, the Allahabad High Court, the Supreme Court, Bhopal Sugar Industries Ltd., Income-Tax Officer, the Income-Tax Officer, Appellate, Income-Tax v. Kishore Singh Kalyansingh, the Income-Tax Officer, Appellate, the Income-Tax Officer, Appellate, the Supreme Court, Income Tax, Appellate, the Income-Tax, Appellate, the Income-Tax Officer, Appellate, Appellate, Appellate, Appellate, the Supreme Court, the Supreme Court, Appellate, the Income-Tax Act, the Income-Tax Act, Appellate, the Allahabad High Court, Income-Tax, U.P., Appellate, The Income-Tax Officer, the Joint Hindu Family, Appellate, the Income-Tax Officer, Appellate, Tribunal, the Income-Tax, Tribunal, the Income-Tax Act, the Supreme Court, Income-Tax, Bench, Invalid, Karta, Court, the Supreme Court, the Supreme Court, Income-Tax, Hindu Family, Supreme Court, Suraj Mall Mohta & Co., Appellate, Appellate, Appellate, the Supreme Court, Court, Shyam Sunder Govindram v. Income-Tax, Madras High Court, the Supreme Court, Judges of, the Supreme Court, This High Court, AIR1964Bom170, the Supreme Court, the Supreme Court, the Supreme Court, AIR1964Bom170, Court, Court, the Supreme Court, Income-Tax Bombay, Court, Court, the Supreme Court, Income-Tax, Vasantsen Dwarkadas's, the Income-Tax Act, Court, Vasantsen Dwarkadas, the Supreme Court, Vasantsen Dwarkadas, the Supreme Court, the Supreme Court, Supreme, the Appellate Tribunal, Tribunal, the Income-Tax Officer, the Appellate Tribunal, Vimadalal, the Indian Income-Tax Act 1922, Proviso', Appellate, SupremeCourt, Court, Proviso, the Supreme Court, Court, the Supreme Court, Court, the Supreme Court, Proviso, Natu, Sections 27, Appellate, Appellate, Appellate, the Income-Tax Officer, Proviso, the Supreme Court, the Supreme Court, the High Court, Orissa, the High Court, Appellate, Appellate, the High Court, the Supreme Court, Debika Debi's, The Supreme Court, the Supreme Court, the Travancore Cochin, Parliament, inter alia, sec, Sections of Chapter IV, the Supreme Court, Proviso, the Supreme Court, the Supreme Court, the Supreme Court, ITR, AIR, Proviso, the Privy Council, Mangaldas Motilal & Co., the Patna High Court, AIR, the Privy Council, the Privy Council, Court, casa, Court, AIR, the Patna High Court, Proviso, the Supreme Court, Natu, Murlidhar Bhagwan Das's, Appellate, Proviso, the High Court, ITR, ITR, AIR, ITR, AIR, the Supreme Court, The Supreme Court, the Supreme Court, Appellate, the Supreme Court, The Supreme Court, Proviso, the Supreme Court, Appellate, the Judgment of the Supreme Court, Murlidhar Bhagwan Das's, the Supreme Court, Income-Tax v. Kishoresingh :, Court, Court, Court, Court, Proviso, Appellate, the Supreme Court, the Supreme Court, ITR, AIR, ITR, AIR, the Supreme Court, ITR, the Supreme Court, The Supreme Court, SC, rejected.33

ORDINAL: 9th, 6th, 6th, first, second, second, third, second, second, second, first, second, first, first, second, second, second, second, second, second, second, second, second, second, secondly, second, second, first, second, first, second, second, second, second, second, second, second, second, second, second, second, third, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, second, third, second, third, third, first, first, first, second, first, second, second, second, third, first, first, second, first, first, second, second, second, second, first, second, second, first, second, first, second, second, second, second, second, second, second, second, first, second, second, second, second, second, second, second, second, second, third

CARDINAL: 23, 31-10-1958, three, 22, three, One, 3485/-, 3900/-, two, two, four, three, 3, 13-11-1961, 22, 2, 3-A., two, two, 31, One, 6-4-1967.No, 201.To, 11.00 A., seven, 31, 31, 28-3-61, three, 3, 3, 3, 3, 3, 6-4-1967, 3, 226, 227, 3, 2, 2, 3, 3, that:'No, 1, 1, 1A, 30, 4, 2, 3, 1, 3, four, 1, 1964]5SCR253, 3, 1964]5SCR253, 1963]48ITR837(All, 3, 1960]39ITR522(Bom, 1959]35ITR1(SC, 3, 1A, 33B, 66A., 3, 2, 34(1, 1963]48ITR705(All, two, 1, two, 1963]49ITR1(SC, 1963]49ITR70(SC, five, 1963]49ITR70(SC, 3, Five, 1964]52ITR335(SC, 1954]26ITR1(SC, one, two, 1963]49ITR1(SC, 1963]49ITR70(SC, two, 1963]49ITR1(SC, 1968]69ITR432(Mad, 1963]49ITR1(SC, 1963]49ITR70(SC, 1963]49ITR1(SC, 1963]49ITR1(SC, 1964]52ITR335(SC, 1964]52ITR335(SC, 1963]49ITR1(SC, 1963]49ITR70(SC, 1964]52ITR335(SC, 1964]52ITR335(SC, 3, three, 2, 3, three, 1964]52ITR335(SC, only one, 1963]49ITR1(SC, 1964]52ITR335(SC, 1963]49ITR1(SC, 1963]49ITR1(SC, 3, 3, 5, 30(1, 33, 4, 1, 2, 3, 3, 1964]5SCR253, 24, 1964]5SCR253, 1958]34ITR275(SC, One, 289, 291, 1958]34ITR275(SC, one, 1964]52ITR328(SC, 334, 154, 2, 22-23, three, 48, 1964]52ITR335(SC, 1, 345, 1, 2, 3, 343, 348, 343, 348, 349, 1964]52ITR335(SC, 1964]52ITR335(SC, 1964]52ITR335(SC, 1960]39ITR522(Bom, 533, 531, 3, 1964]52ITR335(SC, 1964]6SCR826, 1A, 361, 1193, 1958]34ITR275(SC, 290, 803, 291, 804, 1958]34ITR275(SC, two, 3, 2, 30(2, 33(1, 2, 34, 1, 2, 3, 3, 3, 6-4-1967, three

NORP: Similar, Central Circle III, Central Circle III, Hindu, Hindu, Vasantsen, Indian, Chettiar v.

FAC: Lakhmir Singh', the Madhya Pradesh, Khetro Mo-han's

EVENT: Section 23B, Proviso to Section 34(3, Proviso to Section 34, Proviso to Section 34(3, Proviso to Section 34(3, Proviso to Section 34(3

QUANTITY: 1961 43 ITR 390