Bhagawati Prasad Ramshankar Vs. Commr. of Income-tax

Decided On : Nov-19-1954

Court : Orissa

LAW: Section 66(2, Section 21, Section 5, Section 66, Section 5, Section 42, Section 42, Section 21 of the Act, Section 42, the Excess Profits Tax Act, Section 5, Section 5, Section 42, Section 42, Section 42(3, Section 42(3, Section 5.8, Section 5, Section 42, Rule 33, Section 5

GPE: Mohapatra, Bhagawati, Kolabira, Sambalpur, India, India, India, India, India, India, Raigarhand, India, India, Bombay, Bombay, Bombay, Raichur, Raichur, Raichur, Bombay, Raichur, Bombay, Raichur, Raichur, Raichur, Raichur, Raichur, Bombay, Mahajan J., the United Kingdom, India, Mahajan J., India, India, India, India, case.10

PERSON: J.1, Ramasankar, Kolaabira Jungle, Raigarh, Calcutta Bench, S. J. C., and2, Kania C. J. observed:'I am, Mukherjea J., Mahajan J., Mukherjea J., Madras, Raigarh, Kolabira, Kolabira, J.11

DATE: 1922, 1940, the assessment year of 1944-45, the preceding accounting year, 1935, 1947, 1940, 4-11-1952, 1940, 1939, 1940, 1950, the previous year, a subsequent year, the previous year, 1940, 1922, 33, 1940

NORP: Kendu, British, Indian, Indian, Indian, British, Kendu, British, Kendu, Kendu, Kendu, British, British, British, Kendu, follows:'These, British, British, Kendu, British, British, British, R., Indian

ORG: Raigarh State, the State of Madhya Fradesh, State, the Government of India Act, Excess Profits Tax, Appellate, Excess Profits Tax, Raigarh State, Raigarh State, the Appellate Tribunal, Court, Tribunal, the Excess Profits Tax Officer, Raigarh State, Raigarh State, British India, the State of Raigarh, the State of Raigarh, State, Raigarh, the Excess Profits Tax Act, follows:'In, the Supreme Court, Ahmedbhai Umarbhal, SC, Court, the Excess Profits Tax Act, Excess Profits under, Lordships, Lordships, Raigarh, British India, the Judgment of Mahajan J., the Supreme Court, Anglo-French Textile Co., Ltd., AIR 1953 SC 105, the High Court, the High Court, Appellate, Raigarh, Raigarh, the Raigarh State, the Supreme Court, AIR 1953 SC 105, the State of Raigarh, Raigarh, follows:'In, Raigarh State, Raigarh State

CARDINAL: 14, 60,000, 20, 60,000, 52,000, 8,000, 60,000, 52,000, two, 3, 3, 4, 3, 3, two, one, 43, one, 70, 71, 3, 3, Act?2, one, 16, 3, two, 52,199/-, 18,560/-, more than half, 52,199/-shown, 25,000/-, 3, 33, one hundred

ORDINAL: first, third, third, secondly, first, first, second, 3rd, 3rd

PRODUCT: Raigarh

LOC: British India, British India, British India, British India

TIME: 3 to Section 5

WORK_OF_ART: Lordship (Mukherjea J.