Commissioner of Income-tax Vs. Bhuwaneshwar Singh and Raja Ram Jaiswal

Decided On : Apr-19-1991

Court : Allahabad

LAW: Section 256(1, Section 271(l)(c, Section 271(l)(c, Section 274, Section 274, Section 274(2, Section 274(2, Section 271(l)(c, the Amendment Act

PERSON: R.K. Gulati, Jagannath Prasad, Lal Chand Jain, R. K. Gulati J.

DATE: 1961, 1961, April 1, 1976, 1961, 1975, April 1, 1976, April, 1, 1976, April 1, 1976, April 1, 1976, 1975, April 1, 1976

ORG: the Appellate Tribunal, the Taxation Laws (Amendment) Act, CIT, Tribunal, CIT, CIT, ITR, the Taxation Laws (Amendment) Act, Department

CARDINAL: 2, 2, 2, 1979]116ITR215(All, 1987]168ITR52(All, 1989]180ITR448(All, one, 180