B.N. Sharma Vs. Commissioner of Income-tax

Decided On : Aug-23-1977

Court : Orissa

LAW: the Cuttack Bench, Section 147, Section 271(1)(c, Section 274, Section 271(1)(iii, the Amending Act, the Constitution Bench, Section 271(1)(c

ORG: R.N. Misra, Tribunal, Tribunal, C. Muthukumaraswamy Mudaliar, Bench, the Supreme Court, Jain Brothers v. Union of India, Lordships, Panda

DATE: 1961, 1965-66, year ending, April 9, 1965, the year, December 12, 1966, March 13, 1969, April 6, 1971, 30th of August, 1971, April 1, 1968, 1968, one and a half, April 6, 1971, 30th of August, 1971, J. 12

CARDINAL: 2, 81,470, 3., 13,500, 42,000, 13,000, 4., 5, less than, 6, 7, 8, 1975]98ITR540(Mad, 1976]103ITR479(Orissa, 1970]77ITR107(SC, 1976]103ITR479(Orissa, 9, 1976]103ITR479(Orissa, 10

FAC: Rama Navami

PERSON: Gift, K. C. Behera

ORDINAL: second

GPE: K. C. Behera's