M.B. Nagendra Simha and Sons Vs. Commissioner of Income Tax and anr.

Decided On : Oct-16-1995

Court : Karnataka

LAW: the IT Act, Chapter XXI, Constitution

PERSON: G.C. Bharuka, J.1, Dass Sreeram, Chandra Sekhar

DATE: 11th July, 1994, 1961, 1988-89, 27th March, 1989 and 22nd Nov., 1988, 1st May, 1991, March, 1993, 19th Aug., 1992, 1985-86, 1986-87, 1987-88, 1988-89, Sept., 1992, 139(8)(a, an assessment year, the day, any financial year, the 1st day of April, 1962, '40, 1976

ORG: CIT, ITO, M/s M. V. Bhojiah B. A. and M/s Bhojayya Sons, ITO, ITO, CIT, Court, S. Govindaraju, CIT, CIT, AO, AO, ITO, AO, ITO, ITO, IAC, ITO, IAC, s. 272AA, Associated Cement Co. Ltd., CTO & Ors, the Supreme Court, Central Provinces Manganese Ore Co. Ltd., CIT, Lordships of the Supreme Court, Central Provinces Manganese Ore Co. Ltd., CIT, ITO, ITO, IAC, ITO, the Supreme Court, Central Provinces Manganese Ore Co. Ltd., the Supreme Court, ITO & Ors, Revenue, Court, Central Provinces Manganese Ore Co. Ltd., CIT, CIT, Court, The High Court, the High Court, Court, Jain Bros., Union of India, Court, Court, Court, Central Provinces Manganese Ore Co. Ltd., S. Govindaraju, CIT, Court, CIT, ITO, CIT, Court, CIT, AO, Court, S. Govindaraju, the Supreme Court, Central Provinces Manganese Ore Co. Ltd., the apex Court, ITO, the apex Court, Associated Cement Co. Ltd., the Supreme Court, Kerala State Cashew Dev, Corpn., ITO & Anr, ITR, Court, Kerala Tile & Clay Works, CIT, Court

CARDINAL: 139(8, 215, 2., two, 139(8, 215, 271(1)(a, 273, 139(8, 215, 271(1)(a, 273, 3, 139(8, 215, 271(1)(a, 273, 4., 1982]138ITR495(KAR, 6., 1, 2, 4, 1, 2, 7, 215, 4, 1, 4, 215, 1, 212, seventy-five, 4, 8, 117A, 139, 139, 139, one thousand, 9, 40, 215, 217, 5, 215, 217, 5, 215, 217, 10, 273B, 1, 271, 271C, 271D, 271E, 1, 2, 1, 1, 1, 2, 11, 1982]1SCR563, 23, three, 12, 1986]160ITR961(SC, 139(8, 8), 139, 8), 139, 13, 8), 139, 139, 14, 1988]169ITR221(SC, 1985]151ITR433(SC, 1970]77ITR107(SC, 271(2, 14, 15, 139(8, 16, 17, two, 18, 139(8, 215, 1990]186ITR521(Ker, 532, 597, two, two, 19

ORDINAL: first, 9th, second, 22nd

PRODUCT: F, 272BB

PERCENT: 15%, less than 75%, 15%

GPE: Art, Chandra Sekhar's