Devi Dayal Marwah Vs. Commissioner of Income-tax, Andhra Pradesh, and Others.

Decided On : Nov-29-1962

Court : Andhra Pradesh

LAW: section 5(7A, section 22(2, section 14(2, the Expenditure-tax Act, section 34, section 64, the Commissioners of Income-tax at, section 64, section 27, section 34, section 5(7A, section 5(7A, section 5(7A, section 5(2, section 5(7A, section 5(2, section 5, section 22, section 22, section 34, section 5, section 5, section 5, section 5, the Amendment Act, section 5, the Amendment Act XXV, section 5, Amendment Act XXVI, section 64, the Amendment Act XL of 1940, section 64, section 4(1)(b)(ii, section 64, section 64, section 64, section 22, section 66(1, section 64, section 22, section 34, section 5, section 45, section 64, section 5, section 64, Section 5, section 64, section 5, section 64, section 64, section 64, section 64, section 64, section 64, section 5, section 5(7A, section 5(2, section 64, section 5(7A, section 5(2, section 5(2, section 64, section 5(2, section 5(7A, section 64(5)(a, section 64, section 5(7A, section 5(2, section 64, section 64, section 5(7A, section 64, section 64, section 5(7A, section 5, section 64, section 5(7A, section 5(2, section 5(2, section 64(5)(a, section 5(2, section 5(2, section 64, section 5(7A, section 5, section 5, section 5, section 5(7A, section 5(2, section 22, section 5(2, section 5(7A, section 64(5)(a, section 64, section 64, section 66, section 64, section 34

PERSON: JAGANMOHAN REDDY J. - This, Seshachalapati J., Madhya Bharat, Shri Devi Dayal, Somajiguda, Andhra Mines, Devi Dayal, Con, Shri Devi Dayal, Bidi, Lordships, Dayaldas Kushiram, Sind, Kania J., Kania J., Dayaldas Kushiram, Bhagwati J., Dayaldas Kushiram, Kania J. cited supra, Dayaldas Kushiram, Seth Teomal, Bidi Supply, Hem Raj v. Commissioner, Kanpur, Seth Teomal, Rangpur, Sri Kondaiah, Suryanarayana, Ajmer, Rajasthan, Kondaiah, K.A. Meera, Iqbal Ahmed, Suryanarayana, Seth Kanhaiya, Lal Goenka, Meerut, Meerut, Bengal, Suryanarayana

ORG: Con, Devi Dayal Co., Himatlal Fateh Mohammad & Co., Dhanbad, the Central Board of Revenue, Board, Board, Board, Himatlal Fateh Mohammad & Co., F-2, Hyderabad-Deccan, Hyderabad, Hyderabad, Hyderabad, Hyderabad, Dewan Narendranath Chopra, Hyderabad, Hyderabad, Hyderabad, inter alia, the Hyderabad Income-tax Officer, Hyderabad, Hyderabad, Hyderabad, the Government (State, Deccan Porcelain and Potteries Ltd., Tandur, Hyderabad, Hyderabad, the Andhra Mines and Industries, Hyderabad, Hyderabad, Hyderabad, Hyderabad, Hyderabad, Hyderabad, Hyderabad, Hyderabad, Devi Dayal & Co., Hyderabad, Devi Dayal & Co., Hyderabad, Hyderabad, Hyderabad, Hyderabad, Hyderabad, Hyderabad, Hyderabad, Hyderabad, Devi Dayal & Co., Hyderabad, the Board of Revenue, Hyderabad, Board, Board, Board, Board, The Central Government, Central Board of Revenue, the Central Board of Revenue, the Central Board of Revenue, the Central Board of Revenu, Appellate, Commissioners, the Central Board of Revenu, the Commissioner of Income-tax, the Central Board of Revenue, the Central Board of Revenue, the Central Government, the Central Board of Revenue, the Supreme Court, Board, the Federal Court, Wallace Brothers & Co. Ltd., Spens C.J., the Central Board of Revenue, Tribunal, the Central Board of Revenue, Central, Beaumont C.J., Central, Central, Board, the Supreme Court, Bidi Supply Co. v. Union of India, Beaumont C.J., Das C.J., Lordships, the Supreme Court, Binjraj v. Union of India, Beaumont C.J., Wallace Brothers & Co. Ltd., the Supreme Court, Bidi Supply Co. v. Union of India, the Supreme Court, the Federal Court, Wallace Brothers, Calcutta, Central, the Central Board of Revenue, Lordships, Board, the Central Board of Revenue, Board, Board, Board, Board, Commissioners, Board, Board, State, State, Board, Board, Board, Board, the Central Board of Revenue, the Central Board of Revenue, the Central Board of Revenue, the High Court, the Supreme Court, the Commissioner of Bihar, Hyderabad, Appellate, Hyderabad, United Provinces, United Provinces, Central, United Provinces, the United Provinces, Calcutta, Appellate, the High Court, the Central Board of Revenue, the High Court, United Provinces, U.P., Hyderabad, Hyderabad, Commissioners, Hyderabad, Hyderabad, Devidayal & Co.

CARDINAL: 41, one, two, 65/16, about 141, 1, 41/60, 1, 1, more than one, 2, two, 5(7A, one, one, 1, 1, 2, 1, 2, 2, 5, 7A, 6, two, 2, more than three, 2, 7A, 7A, 5, 5, 7A, 7, 3, 3, 1, 2, 1, 2, 3, 2, 2, 5, 2, 237, two, two, 2, 5, 722, 5, 7A, 5)(a, 1, 2, 7A, 57, 2, 58, 581, 5, one, 7A, 2, two, 2, 7A, two, 2, 7A, one, 1, 2, 5)(a, two, 3, 3, 5, 1, 2, 3, 5)(b, 1, 2, 5, 3, 1, 2, 1, 2, 3, 3, 2, 7A, 5, one, one, 8), 8), one, one, 7A, 2, 8), 2, 7A, 452, 45, 17, one, 3, 3, Three, one, 3, 31, two, 3, 30, one, one, 3, 250.Petition

DATE: 1960, February 1, 1962, 1922, May 12, 1951, 1955, December 3, 1957, July 27, 1959, 21st January, 1958, 11th January, 1958, the 21st January, 1958, February 4, 1958, February 3, 1958, July 27, 1959, a week, August 29, 1959, April, 1960, 1955, January 19, 1961, February 2, 1961, April 27, 1961, these years, 1961-62, January 23, 1962, January 31, 1962, January 26, 1962, the next day, three weeks, January 29, 1962, January 31, 1962, February 1, 1962, 1955, April 27, 1961, August 25, 1961, 1955, May 12, 1951, May 12, 1951, 64, '5, the 1st day of April, 1939, 1953, 1st April, 1952, 1956, 1956, 1940, 1939, as early as 1940, the year 1937-38, the year 1938-39, the year 1939-40, the year 1937-38, 1939, 1877, the years 1937-38, the years 1937-38, 1938-39, 1939-40, 1922, 1940, the day, May 12, 1951, May 12, 1951, May 12, 1951, 1955, 23rd January, 1962, 33, the 21st of October, 1935, 1934-35, 1935-36, 1936-37, the years 1934-35, 1935-36, the years 1934-, 1934-35, 1934-35, the 23rd June, 1937, 1955, 1955, the years 1960-61, 1961-62, years 1960-61, 1961-62, the year 1952-53

GPE: Lahore, Delhi, Bihar State, Bihar, Orissa, Patna, Delhi, Rajasthan, Delhi, Delhi, Delhi, New Delhi, Delhi, Delhi, Delhi, New Delhi, Delhi, Delhi, New Delhi, New Delhi, Delhi, New Delhi, Delhi, Delhi, Delhi, Delhi, New Delhi, New Delhi, Delhi, Delhi, Delhi, New Delhi, New Delhi, Delhi, Delhi, States, England, India, England, England, India, Bombay, Bombay, Pannalal, Dina, Kanpur, Delhi, Delhi, Bihar, Delhi, Delhi, Delhi, Delhi, Delhi, Delhi, Delhi, Delhi

NORP: Hyderabad-Deccan, Indian, Indian, Baluchistan, Indian, Indian

ORDINAL: second, second, first, first, first, second, first, third, second, first, first, secondly, first, first, secondly

FAC: Rohtak Road

LOC: Circle, Circle, Circle, Circle

TIME: 11 a.m.

WORK_OF_ART: Commissioners of Income-tax, Officers, Rajamannar C.J.

PRODUCT: Tharaganar, Calcutta, Calcutta, Calcutta