Commissioner of Income-tax Vs. Thana Electricity Supply Ltd.

Decided On : Apr-22-1993

Court : Mumbai

LAW: section 33(6, section 263, section 33(6, section 33, section 33(6, article 141 of the Constitution, article 141, the States Reorganisation Act, article 141 of the Constitution, Constitution, article 141, Constitution, section 257 of the Act, section 256, section 260, section 33(6, section 33, section 33(6, section 33, the Finance Act, Circular, section 33(6

PERSON: B.P. Saraf J.1, Godavaridevi Saraf, Bench, Champaka Pillai, Sivathanu Pillai, Benches, Baradakanta Mishra v. Bhimsen Dixit, S. P. Gupta v., Amar Nath Om Parkash, Kamgar Sabha, Bhagwati J., Jabalpur v. Shivakant Shukla, Baker, Madhav Rao Jivaji Rao Scindia Bahadur v. Union, Contractor, Palkhivala, wherein, Godavaridevi Saraf, Godavari Devi, Chagla C. J., A. N. Sattanathan, Electric meters

MONEY: 256(1, 256(1

DATE: 1961, the assessment year 1974-75, 2469, 1975, 55, ' 39, 42, the 31st day of March, 1965, ' 43, 44, October 11, 1965, 1965, April 1, 1965, 1965, October 11, 1965, 45, 46

ORG: Tribunal, the Commissioner of Income-tax ('the Commissioner', Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Appellate Tribunal, Tribunal, Tribunal, Tribunal, Legislature, Tribunal, Tribunal, Tribunal, the High Court, Tribunal, Reliance, the Supreme Court, CIT, CIT, Naga Hills Tea Co. Ltd., the Calcutta High Court, CIT, the Calcutta High Court, Maneklal Chunilal, Sons Ltd., CIT, CIT, J. Dalal, CIT, CIT v. Jayantilal Ramanlal, CIT, Calcutta, the Calcutta High Court, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the High Courts, a High Court, the Division Benches, the Supreme Court, the High Court, another High Court, The Supreme Court, Travancore High Court, the High Court, Tribunal, the Supreme Court, East India Commercial Co. Ltd., Collector of Customs, State, the Supreme Court, Kanodia, Judicial, the High Court, the Supreme Court, Tribunal, the High Court, Tribunal, Supreme Court, the High Court, Tribunal, Tribunal, the Supreme Court, Abdulbhai Faizullabhai, District Magistrate, the Privy Council, the Supreme Court, CIT, Sun Engineering Works P. Ltd., the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the High Court, a High Court, Bench, Food Corporation of India, Division Bench, a High Court, State, High Courts, Tribunal, the Supreme Court, High Courts, the Supreme Court, High Court, Maneklal Chunilal, Sons Ltd., CIT, Reliance, another High Court, CIT, J. Dalal, the High Courts, the Gujarat High Court, another High Court, Maneklal Chunilal, Sons Ltd., the Gujarat High Court, Reliance, CIT, Tata Sons Private Ltd., another High Court, CIT v. Jayantilal Ramanlal, another High Court, CIT, Appellate Tribunal, the High Court, State, High Courts, Tribunal, the High Court, the Supreme Court, CIT v. Jayantilal Ramanlal, the High Courts, Haryana High Courts, High Courts, High Courts, the Supreme Court, High Courts, the Supreme Court, the High Court, the Supreme Court, Chagla C.J., AIR 1955 Bom, Tribunal, the Tribunal on the question, Chagla C.J., BLR, AIR 1955 Bom, the Privy Council, the Supreme Court, the Supreme Court, the Supreme Court, the High Courts, the Supreme Court, Chagla C.J., High Courts, High Courts, The High Court, the Supreme Court, Registrar, the Appellate Tribunal, the High Court, Legislature, Tribunal, the Supreme Court, the High Court, the Appellate Tribunal, High Courts, the Supreme Court, the Appellate Tribunal, the Supreme Court, High Courts, another High Court, the High Court, High Court, another High Court, Tribunal, the Calcutta High Court, the Supreme Court, CIT, CIT, Naga Hills Tea Co. Ltd., the Supreme Court, The Supreme Court, CIT, CIT, Naga Hills Tea Co. Ltd., the Supreme Court, the Supreme Court in, Escorts Ltd., Union of India, Tribunal, Tribunal, the Tribunal or the Calcutta High Court, the Calcutta High Court, CIT, Board, Board, Tribunal

CARDINAL: 2, 5,59,744, 61,155, 6, 3., 4., 5., 1., 2, 1973]88ITR192(SC, 1973]89ITR236(SC, 3, 1989]179ITR550(Cal, 6, 1953]24ITR375(Bom, 1965]57ITR285(Bom, 1974]97ITR128(Bom, 1982]137ITR257(Bom, 1978]113ITR589(Bom, 8, 9, 10, 11, 12, one, 1980]1SCR354, one, 13, 1960]3SCR578, one, one, one, 15, 1973CriLJ19, 16, 1985]2SCR72, 17, 1976)IILLJ186SC, 18, 1976CriLJ945, 1992]198ITR297(SC, 19, 1971]3SCR9, 20, 21, one, one, one, one, 22, 23, 1953]24ITR375(Bom, 385, 24, 1965]57ITR285(Bom, 25, 290, 1953]24ITR375(Bom, 290, 26, 1974]97ITR128(Bom, 131, 28., 1982]137ITR257(Bom, one, 1978]113ITR589(Bom, 29, 1978]113ITR589(Bom, 30, 1982]137ITR257(Bom, 265, 32, 1160, 115, Two, only one, 33, 1161, 56, 116, 34, 35., 260(1, 257, 17, 738, 38, 1973]88ITR192(SC, 1973]89ITR236(SC, 1973]88ITR192(SC, 1973]89ITR236(SC, two, 40, two, one, 1993]199ITR43(SC, 41, two, one, 43, 1989]179ITR550(Cal, 6, 6

ORDINAL: first, first, second

GPE: India, India, India, India, Mahadeolal, India, Mumbai, Addl, India, States, India, India, India, Smt, Kerala, India, India

PRODUCT: the Full Benches, Bench, Bench, Lordship, a Full Bench, Bench

WORK_OF_ART: State of Punjab, The Queen, 3 All ER

NORP: Anglophonic, Punjab, Mohandas Issardas