Commissioner of Wealth-tax Vs. Surajratan R. Mohatta (Huf)

Decided On : Dec-07-1994

Court : Mumbai

LAW: Section 3 of the Act, section 2, section 2, Section 4, section 5(2, Section 5, section 2, section 3, section 13, the Finance Act, the Finance Act, the Nagpur Bench, section 17(1)(c, the Registration Act, the Registration Act, section 4, the Partnership Act, section 5(1, the Indian Partnership Act, the Estate Duty Act

PERSON: B.P. Saraf, Schedule I.' 4, Levy, Christine Cardoza, CWT v. I. Butchi Krishna, CWT v., Sri Naurangrai Agarwalla, CWT v. Smt, Kumari Varma, CWT v., Tarachand Agarwalla, CWT v. A. K. Tandon, Vipin Kumar, CWT v. Smt, Shanti R. Sharma, Purushothamdas Gocooldas v., Purushothamdas Gocooldas v. CWT, Addanki Narayanappa v., Bhaskara Krishnappa, Addanki Narayanappa v., Bhaskara Krishnappa, Shanti R. Sharma, Mohta J.

NORP: J.1, Hindu, Hindu, Hindu, Hindu, Hindu

DATE: 1957, 1957, year 1978-79, 1957, the assessment year 1977-78, May 15, 1979, '3, every assessment year, the first day of April, 1957, '4, 1957, April 1, 1989, '5, 4, the assessment year 1960-61, 1960, 1992, April 1, 1993, year 1978-79, 1977, September 23, 1992, 1961, 1932, ' 18, March 6, 1982, 1982, 1957

ORG: Tribunal, Tribunal, Mohatta Bros. Property Co., Mohatta Bros. Property Co., Mohatta Bros.', Mohatta Bros., Mohatta Bros., Appellate, Appellate, Appellate, Tribunal, Tribunal, the High Courts, the High Courts, the Madras High Court, CWT, CWT, the Supreme Court, the Supreme Court, the Supreme Court, High Courts, the Supreme Court, High Courts, the Supreme Court, CWT, the Supreme Court, Malabar Fisheries Co., CIT, Board, ITR, The Board, Messrs. Mohatta Bros. Property and Co.

CARDINAL: 2, 82,256, 5,53,400, 82,256, 3, 5, 6, 1, 1, 7, 2, 1, 3, 1, 8, 1, 1A, one hundred thousand, one hundred thousand, 9, 3, 5, 2, one, 10, 11, One, 2, 1978]114ITR532(KAR, 1979]119ITR8(Orissa, 1985]155ITR752(Cal, 1989]179ITR543(Ker, 1992]198ITR26(Delhi, 60, 1976]104ITR608(Mad, 12, 1976]104ITR608(Mad, 1966]3SCR400, 13, 1966]3SCR400, 2, 2, 2, 3, 14, 15, 16, 17, 1979]120ITR49(SC, 59, 330, 135, 14, 19, 20, 21, 22

ORDINAL: first, first, first

GPE: assessee, India

PRODUCT: Lordship