Kalasa Tea Produce Co. Ltd. Vs. the Commissioner of Commercial Taxes and ors.

Decided On : Dec-17-2003

Court : Karnataka

LAW: Section 55(1, the Companies Act, Section 19(3, Section 35, Section 35, Order Annexure-M, Section 35(1, Rule 3 of the Rules, Section 8 of the Act and Rule 6, Section 35, Section 32 of the Act, Section 35, the Full Bench, Section 32, Section 32 of the Act, Act 8 of 1988, Section 32 of the Act, Section 32, Section 32 of the Act, the Income Tax Act, Section 144A;(ii, Section 120, Section 129, Section 263, the Income Tax Act, the Full Bench, Section 32, Section 31, the Income Tax Act 1922, Section 263, the Civil Procedure Code, Section 263, Section 264 of the Act, Section 263, the Income Act, Section 32 of the Act, Section 264, the Income Tax Act, Section 263, the Income Tax Act, Section 32, Rule 80, Section 32, the Full Bench, Section 263, the Income Tax Act, Section 32 of the Act, the Order Annexure-M, Section 35, Section 32, Section 35, Section 32, Section 35, Section 8 of the Act, the Income Tax Act, the Income Tax Act, Section 8 of the Act, the Income Tax Act, Central Act 43 of, the Income Tax Act, Central Act 43, Section 5 of the Act, Section 5(1)(e, Section 15, Section 5, the Income Tax Act, Section 8 of the Act, Section 32, Section 32, Section 5(1)(e, Section 5(1)(e, Rule 3, Income Tax Act, Section 32

ORG: ORDERShwanatha Shetty, the Karnataka Agricultural Income Tax Act, AIR SR 1/95/96, the Commissioner of Agriculture Income Tax, The Assessing Authority, The Assessing Authority, the Assessing Authority, the Assessing Authority, Mysore Division, Mysore, the Appellate Authority', The Appellate Authority, the Assessing Authority, the Appellate Authority, the Assessing Authority, Appellate, the Revisional Authority', the Appellate Authority, the Assessing Authority, Annexure-K, the Assessing Authority, the Revisional Authority, the Revisional Authority, the Revisional Authority, the Assessing Authority, the Appellate Authority, the Appellate Authority, the Assessing Authority, the Assessing Authority, the Revisional Authority, the Revisional Authority, Order Annexure-M, Court, the Division Bench, Court, HINDUSTAN AERONAUTICS LTD, ITR, Court, Assessing Authority, the Appellate Authority, the Supreme Court, ORISSA, Revision Petitions, Revision Petitions, the Order Annexure-M, the Revisional Authority, Counsel, the Revisional Authority, the Assessing Authority, the Appellate Authority, Counsel, the Assessing Authority, the Appellate Authority, the Assessing Authority, the Assessing Authority, the Appellate Authority, the Revisional Authority, the Assessing Authority, the Appellate Authority, the Assessing Authority, the Revisional Authority, the Assessing Authority, the Revisional Authority, the Assessing Authority, the Revisional Authority, the Appellate Authority, the Assessing Authority, the Revisional Authority, the Assessing Authority, the Karnataka Agricultural Income -Tax Rules, BOMBAY, STR, ITR, ITR, ITR, Government Advocate, the Revisional Authority, the Assessing Authority, the Appellate Authority, Government Advocate, the Appellate Authority, the Appellate Authority, the Assessing Authority, Authority, the Appellate Authority, the Appellate Authority, the Appellate Authority, Order, the Revisional Authority, the Appellate Authority, Revenue, Court, HINDUSTAN AERONAUTICS LIMITED, the Supreme Court, Court, HINDUSTAN AERONAUTICS LIMITED, the Supreme Court, HINDUSTAN AERONAUTICS LIMITED, Court, HINDUSTAN AERONAUTICS LIMITED, Revision, State, the Appellate Authority, the Assessing Authority, the Assessing Authority, the Appellate Authority, the Assessing Authority, the Revisional Authority, the Assessing Authority, the Assessing Authority, Supreme Court, ANR, the Revisional Authority, the Revisional Authority, Court, the Revisional Authority, the Order Annexure-M, the Revisional Authority, the Revisional Authority, the Assessing Authority, Court, HINDUSTAN AERONAUTICS LIMITED, the Supreme Court, the Appellate Authority, the Appellate Authority, Income - Tax under Section 263, Court, Appellate, Court, Appellate, Appellate, Court, HINDUSTAN AERONAUTICS LIMITED, the Supreme Court, MADURAI, Sections 263, the Supreme Court, the Supreme Court, the Appellate Authority, the Assessing Authority, the Appellate Authority, the Appellate Authority, the Appellate Authority, -(i, the Appellate Authority, the Assessing Authority, the Appellate Authority, the Assessing Authority, the Assessing Authority, the Appellate Authority, the Appellate Authority, Court, HINDUSTAN AERONAUTICS LIMITED, Assessing, Joint, Joint, Assessing, Board, Board, the Appellate Tribunal, the High Court, the Supreme Court, Court, Court, HINDUSTAN AERONAUTICS LIMITED, HINDUSTAN AERONAUTICS LIMITED, BOGILAL, the Supreme Court, the Supreme Court, the Supreme Court, Appellate, Court, Appellate, Court, Appellate, Appellate, HINDUSTAN AERONAUTICS LIMITED, the Supreme Court, the Supreme Court, Tribunal, Appellate, Legislature, Legislature, Legislature, the High Court, the Assessing Authority, the Appellate Authority, the Assessing Authority, the Appellate Authority, the Assessing Authority, the Appellate Authority, the Assessing Authority, the Appellate Authority, the Assessing Authority, the Supreme Court, Court, the Orissa Sales Tax Rules, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, Revisional Authority, Revisional Authority, Appellate, the High Court of Allahabad, CIT, the High Court of Madhya Pradesh, CIT, SINGH, the High Court of Calcutta, JEEWANLAL, CIT, the Appellate Authority, the Assessing Authority, Court, HINDUSTAN AERONAUTICS LIMITED, the Supreme Court, the Appellate Authority, Tribunal, the Revisional Authority, the Appellate Authority, Tribunal, the Revisional Authority, the Appellate Authority, the Revisional Authority, the Appellate Authority, the Appellate Authority, the Revisional Authority, the Appellate Authority, the Revisional Authority, the Appellate Authority, the Revisional Authority, the Appellate Authority, the Appellate Authority, the Appellate Authority, the Assessing Authority, an Appellate Authority, the Appellate Authority, Circumstances, the Appellate Authority, the Revisional Authority, Tea, Tea, Clauses, The Assessing Authority, the Revisional Authority, Income Tax, The Revisional Authority, the Assessing Authority, Annexure-K, the Revisional Authority, the Assessing Authority, the Revisional Authority, the Revisional Authority, the Assessing Authority, the Appellate Authority, Appellate, the Revisional Authority, the Agricultural Income Tax Act, the Revisional Authority, the Revisional Authority, the Revisional Authority, the Revisional Authority, the Assessing Authority, the Appellate Authority, the Revisional Authority, the Assessing Authority, Revision Petitions

NORP: J.1, Rules, Rules

DATE: 1957, 16th October 1995, 1956, years 1981-82, 1982-83, 1983-84, 1984-85, 31st May 1989, 49, the Assessment years 1981-82, 1982-83, 1983-84, 1984-85, August 1991, 11th November 1991, the years, August 1991, November 1991, 25th July 1995, years 1981-82 to 1984-85, 11th August 1995, four years, November 1991, August 1991, May 1989, four years, 16th October 1995, 16th October 1995, 3rd February 1999, 16th October 1995, four years, August 1991, November 1991, 16th October 1995, 1961, September 1998, the 1st day of June, 1988, the 1st day of June, 1988, the expiry of two years, the financial year, 1967]66ITR443(SC, 1961, '11, 1961, 31st May 1989, August 1991, November 1991, August 1991, '13, 1929, May 1989, 16th October 1995, August 1991, 16th October 1995, 1961, 1961, 1961, 1961, any year, that year, the following year, that year, the next year, years, '16, 31st day of March, 1956, the year, '17, the previous year, 1961, years 1981-82, 82-83, the previous year, year 1981-82 to 1984-85, years 1981-82 to 1984-85, 25th July 1995, the previous years, 11th August 1995, four years, year, '19, years 1981-82 to 1984-85

PERSON: Order, Bangalore, Chickmagalur, Order, Order, Bangalore, Order, interalia contending, Order, Order, Order, Ashok Bhan, Prasada Rao, the Order of, Sri G. Sarangan, Sri S. Parthasarathi, Order, Order, G. GOPAL RAO, Sri B. Anand, Order, Order, Order, KUNHAY AHMED, Sri Sarangan, and2, Sri Anand, Sri Sarangan, Sri Sarangan, Order, Order, Order, KHAN, Order, namely:(a, xxx(e, and(3, xxx(2, 90,446/-

GPE: Karnataka, the State of Tamilnadu, the State of, Karnataka, Karnataka, K.R., Counsel, Pithsaria, Chaturvedi, law.5, Clauses, supplied)10, Assessee, J.K.

CARDINAL: 3, 99, forty one thousand, four, 154, 314, 104, 594, two, one, 3(2, 1958]34ITR130(SC, 19, 144, 151, 315, 60, 449, 157, 549, 2000]243ITR220(Ker, 1999]235ITR112(KAR, 164, 192, 1993]204ITR166(AP, 2, 2000]243ITR808(SC, 5, 1, 2000]245ITR360(SC, two, 1:6, 264, 1, 1, 2, 3, 4, 5, 5, 2, 1, 2, 2, 5, 149, 150, two, two, 449, only one, 2000]243ITR808(SC, 5, 4, 600, 1976]105ITR344(All, 128, 1977]108ITR407(Cal, 5, 5, one, 5, 5, one, 2:14, 3, 3(2, 3(2, 4, 83, 84-85, 3(2, 3

QUANTITY: forty nine thousand seventy

ORDINAL: 24th, 24th, 11th, 11th, 24th, Firstly, 24th, 11th, Secondly, 8th, 24th, 11th, 24th, 24th, first, second, second

PRODUCT: the Full Bench, the Full Bench, the Full Bench, The Full Bench of, Bench, the Full Bench, the Full Bench

FAC: Sri Anand, Notice

PERCENT: twenty percent, 60 percent, 20 percent, 60 percent, twenty percent, 60 percent, 60%