Indian Metals and Ferro Alloys Ltd. Vs. Commissioner of Income-tax and anr.

Decided On : Mar-22-1993

Court : Orissa

LAW: Section 263, Section 132 of the Act, Section 273A(1, Section 147, Section 263, Section 273A, Section 147, Section 263, Section 263, Section 263, Section 144A, Section 120, Section 263, Section 263, Section 263, Section 263, Section 147, Section 263, Section 263, the Finance Act, Section 263, Section 263, Section 263

NORP: J.1, Indian

DATE: 1961, 1976-77, 1977-78, 1978-79, 1979-80.2, March 24, 1988, 69B, 69C, 2019 of 1993, four years, March 30, 1988, April 11, 1988, four years, June 9, 1988, the four years, 1976-77 to 1979-80, four years, June 1, 1988, the expiry of two years, the financial year, 1984, October 1, 1984, two years, two years, the financial year, June 1, 1988, 1988, 1984, October 1, 1984, 1987, April 1, 1988

ORG: The Directorate of Revenue Intelligence, Sections 68, 69, 69A, ICCL, Tribunal, Tribunal, Reliance, the Calcutta High Court, Russell Properties Pvt, Assessing, Assessing, Board, Board, Appellate, the Supreme Court, CIT, Appellate, CIT, Electro House, the Taxation Laws (Amendment) Act, the Taxation Laws (Amendment) Act, the Direct Tax Laws (Amendment) Act, Smt, CIT, Tribunal

PERSON: B.D. Panda, O. J. C. No, Orissa, B. K. Mahanti, A. Chowdhury, Addl, Amritlal Bhogilal, Rampyari Devi Saraogi, Tara Devi Aggarwal, Russell Properties', Mahanti, Prayer, D.M. Patnaik, J.11

CARDINAL: 69D, 215, 208, 10, 111.37, 4, 1977]109ITR229(Cal, 263, 2, 1, 1958]34ITR130(SC, 1971]82ITR824(SC, 2, 1, 7, 1968]67ITR84(SC, 1977]109ITR229(Cal, 111.37

GPE: Orissa, regard.10

ORDINAL: first

MONEY: 1973]88ITR323(SC