Commissioner of Income-tax and Excess Profits Tax, Bihar and Orissa Vs. S. Sen and Others.

Decided On : Dec-09-1948

Court : Orissa

LAW: Section 66(1, Section 21, Section 22(4, Section 23(4, Section 23(4, Section 13, Section 13, Section 23(4, Section 13, Section 115, Section 115, section 115, the Civil Procedure Code, Section 115, Section 28, Section 31, Section 33, Section 252, the Indian Contract Act, Section 13 or Section 23(4, Section 13, Section 10, Section 23(4, Section 13, Section 23(4, Section 33, Section 23(4, Section 13, Section 23(4, Section 4, Section 23(4, Section 13, Section 33, Section 33

ORG: C.J - The, Court, Tribunal, the Tribunal on the ground, Tribunal, the Excess Profits Tax Act, the Central Public Works Department, the Military Engineering Service, Garrison Engineer, Appellate, the Appellate Tribunal, Appellate, Court, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Excess Profits Tax Act, Tribunal, Tribunal, Court, Court, High Courts, the Appellate Tribunal in Section 33(4, the Appellate Tribunal, High Courts, the High Court, Appellate, Tribunal, Appellate, Appellate, the High Court, the Judicial Committee, Bench, Court, Court, Courts, Court, Nawabs, Court, first Courts, Nawab, Court, Court, Appellate Tribunal, Court, first Courts, Court, Appellate Tribunal, the Appellate Tribunal, Court, the Privy Council, Sarangpur Cotton Manufacturing Company Limited of Ahmedabad, Lordships, the Appellate Tribunal, Lordships of the Judicial Committee, Lordships, Appellate Tribunal, the Privy Council, Central Provinces, Lordships, Judicial, Judicial, Lordships, Lordships, Lordships, Tribunal, Rogers Pyatta Shellac Co., the Privy Council, the Appellate Tribunal, The Tribunal, Lordships, the Appellate Tribunal, Tribunal, Taxes, High Court, the High Court, Tribunal, the Appellate Tribunal, The Appellate Tribunal, The Appellate Tribunal, Court

CARDINAL: two, three, 2, 3, 9, 9, 2,92,256, 86,434, 25,703, 23(2, 1,13,317, 65,659, 28,750, 24,270, 4,000, three, 9, 1, One, 254(5, two, one, 13, two, 22, 2, 1, 2, 3

GPE: Bihar, Orissa, Bombay, Bombay, Aden, Akola, Blanesburgh, N.W.E. Province

DATE: the year, the same assessment year, March 28, 1942, July 27, 1942, February, 1943, The accounting year, the financial year of April 1, 1942, March 31, 1943, the Next year, April 1943, March 31, 1944, the following accounting year of April 1, 1944, March 31, 1945, three years, 1,18,975, that year, annual, each year, the same assessment year 1943-44, Section 33(4, three accounting years, the accounting year 1943-44, that year, the previous year, the accounting year, three years, the year, 1942, the same year

MONEY: 40 per cent, 30 per cent, 30 per cent, 40 per cent, 40 per cent, 30 per cent, 40 per cent, 30 per cent, 40 per cent, 40 per cent

PERSON: -S. Sen, J. Bhuyan, S. Sen, J. Bhuyan, Rehmat Un-, Lawrence Jenkins, Lawrence Jenkin, Lawrence Jenkins, Thankerton, Lordships, Badridas Sharwagi, Russell, Kollowen, Ganga Ram, Mukherjee J., Feroz Shah v. Commissioner, Bomford v. Obsorne, App Cas, Ushers Wiltshire Brewery v. Bruce, Sumner

NORP: S., Punjab

ORDINAL: first, 3rd, first, Secondly, first, second