B.S. Jayachandra Vs. Income-tax Officer and anr.

Decided On : Mar-24-1986

Court : Karnataka

LAW: Circle-II, article 226 of the Constitution, section 3, the Finance Act, Central Act No, the Finance Act, Constitution, Constitution, Constitution, Constitution, section 1(3, Chapter IV-E of the Act, The Taxation Laws (Amendment) Act, Central Act No, the Amending Act', Section 2, the Amending Act, section 2, the Amending Act, Constitution, Constitution, article 246(3, article 366(1, Constitution, section 2, section 2, Section 3 of the Finance Act, section 2, section 2, section 2, section 47, the Finance Act, Constitution, The Finance Act, section 47, section 47, the I.T. Act, Article 366 of the Constitution closely, section 311, Constitution, Constitution, Constitution, Article 366 of the Constitution defines, Constitution, article 366, Article 366(1, Constitution, Constitution, Constitution, Constitution, article 366(1, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, the Kerala Act, the Kerala Act, Constitution, Article 366, Constitution, article 366, Constitution, Constitution, section 59, section 59, Constitution, section 10, section 5, Constitution, section 2(14)(iii, section 45, section 47(viii, article 97, Constitution, section 2, section 2, Constitution

ORG: K.S. Puttaswamy, Bangalore South Taluk, the Municipal Corporation of the City of Bangalore, Khandhand Agarwal, M/s. Gupta Wires and Products, inter alia, Appellate, Appellate, Tribunal, Tribunal, Department, Tribunal, the Union Parliament, Division Bench, the Bombay High Court, ITO, List I, Union List, the Union Parliament, the High Court of, CIT, the Supreme Court, S.R. Das J., the Government of India Act, National Defence Gold Bonds, the Central Government, State, State, the Karnataka Agricultural Income-tax Act, town area committee, the Central Government, town area committee, the Central Government, the Central Board of Direct Taxes (Board, Parliament, a State Legislature, the State Government, the Central Government, the Central Government, cantonment board, the farm house, the farm house, town area committee, town area committee, the Central Government, Clauses, the Central Government, Clauses - Finance, Board, inter alia, Parliament, The Central Government, the Central Government, the Central Government, the Central Government, the Supreme Court, Karimtharuvi Tea Estates Ltd., State, the Government of India Act, the Government of India Act, the Government of India Act, List I (Union List, the Union Parliament, the Supreme Court, CIT, the Government of India Act, ILR, FCR, Act, Parliament, the State Legislature, the State Legislature, the Supreme Court, Karimtharuvi Tea Estate's, The Kerala Agricultural Income-tax Act, State, Karimtharuvi Tea Estate Limited, the Supreme Court, the Kerala State Legislature, the State Legislature, the State Legislature, The State Legislature, the State Legislature, the State Legislature, the State Legislature, the Agricultural Income-tax Act, the Agricultural Income-tax Act, the Union Parliament, the Supreme Court, GTO, Union of India, the Union Parliament, Ambalal Maganlal's, Divan C.J., Parliament, Parliament, Parliament, Parliament, Parliament, Parliament, Parliament, Parliament, Lordships, the Bombay High Court, Lordships, Lordships, Parliament, Parliament, the Supreme Court, Karimtharuvi Tea Estate's, Lordships

NORP: J.1, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Gujarat, Indian, Lists

PERSON: Chandrakantaraj Urs, Uttarahalli Hobli, Bangalore, Bangalore, Bangalore Range, Bangalore, Sri K.B. Basavarajan, Sri Basavarajan, Manubhai A. Sheth, N.D. Nirgudkar, Sri K. Srinivasan, Navichandra Mafatlal, Gold Bonds, Bill, Bill, Gazette, Manubhai A. Sheth's, Raja Benoy, Kumar Sahas Roy, Sarojni Devi v. Shri Krishna, Subrahmanyam, Megh Raj v. Allah Rakhia, Sahas Roy's, D.H. Nazareth, Kirloskar Limited, Mehta J., Nanavati, Manubhai A. Sheth's, Madan J., Kania J. first, Lordships

CARDINAL: 2, 61, 22, 8, 86,450, 3, 17,893, 47,028, 4., 5, 6, 18, 1981]128ITR87(Bom, 82, 1975]98ITR237(Guj, 8, 54, 9, 10, 2, 1, 14, 12, 2, 1, less than, 13, 2, 1, less than, 14, 56, 82, 46, 1, 92, 93., 1, 94, less than, less than, 95, 1-4-1962, 15, 16, 14, 17, 3, 14, 10,000, 11, 18, 75, 69, 19, 29, 5,000, 30, less than, 20, 21, 22, less than 10,000, eight, eight, 23, 1963]48ITR83(SC, 24, 1981]128ITR87(Bom, 25, 54, 82, 41, 46, 26, 27, 82, 28, 1957]32ITR466(SC, 472, 475, 476, 46, 46, 21, 53, 62, 29, 30, only one, 31, 1963]48ITR83(SC, 33, 46, 3, 88, 90, One, 24, 2, 91, 92, 1957]32ITR466(SC, eight, 41, 1986]160ITR50(KAR, 1975]98ITR237(Guj, 250, 251, 252, 82, two, 248, 82, 1981]128ITR87(Bom, 137, 1, 1, 14, 1963]48ITR83(SC

QUANTITY: about 4 acres, 9,000 per acre, more than eight kilometres, more than eight kilometres, eight kilometres, 3., more than eight kilometres, eight kilometres, 8 kilometres

GPE: Doddakallasandra, Gujarat, Ambalal, India, India, India, India, India, India, India, States, India, India, India, India, India, Bangalore City, India, India, Kerala, pp, States

DATE: December 18, 1972, the assessment year 1973-74, the accounting year ending on March 31, 1973, 1961, 1976, January 1, 1954, June 23, 1976, November 11, 1976, July 19, 1978, March 12, 1981, 1970, 1970, 1954]26ITR758(SC, as early as, November 1, 1954, 1935, April 1, 1962, April 1, 1970, 2(1, 1977, 1980, 1980, 1957, 1970, 1970, April 1, 1962, 1961, 43 of 1961, the first day of the previous year, the first day of the previous year, March 19, 1971, '91, recent years, the first day of the previous year, April 1, 1970, the first day of the previous year, 1970, the first day of the previous year, 1970-71, 1st March, 1970, 1970, 45, September 2, 1970, 1971]79ITR48(Cal, several years past, 24 months, more than 24 months, 1970, 1961, 1970, the first day of the previous year, 1st April, 1970, 1970-71, 1st March, 1970, 1st March, 1970, the two years, a period of, two years, three years, 1935, 1945, Mad 61, 1942, 32, 1950, 1961, the previous years, 88, 90, 91, 34, 36, 37, 1950, 38, 39, 40, 1970]76ITR713(SC, 7399, 1984, 42, 82, 44, 1961, ' 45, 46, 47

ORDINAL: second, 2nd, 7th, seventh, Seventh, Second, first

PRODUCT: Lordship, Circular, Notes, 246, Lordship

MONEY: 6 1/2 per cent, 7 per cent, 40 per cent

FAC: the Official Gazette, the Official Gazette, the Official Gazette, the Official Gazette, Raghubar Dayal J., Raja Benoy

PERCENT: 30%, 55%, 35%

WORK_OF_ART: Schedule to the Constitution