income-tax Officer Vs. Rajaratna Naranbhai Mills Ltd.

Decided On : Apr-13-1982

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: Section 255(3, Section 56, Section 57, Section 32(2, Section 28, Section 28, Section 32(2, Section 32(2, Section 72, Section 32(1, Section 32(1, Section 32(2, Section 32(2, Section 72, Section 73, Section 32(2, Section 32(2, Section 32(2, Section 32(1, Section 32(2, Section 28 of the Act, Section 29, Section 28, Section 34, Section 28, Section 29, Section 29, Section 32, Section 32(1, Section 34, Section 34, Section 32(2, Section 41, Section 41, Section 32(2, Section 32(2, Section 28, Section 32(2, Section 32(2, Section 32(2, Section 32(2, Section 32(2, Section 41(1, Section 32 of the Act, Section 41(1, Section 41(1, Section 41(1, Section 32, Section 41(2, Section 32(1, Section 32(2, Section 41, Section 10 of the 1922 Act, Section 10, Section 32(2, Section 32(1, Section 32(2, Section 41, Section 28, Section 28, Section 32(1)(iii, Section 41(2, Section 41(2, Section 32, Section 41, Section 29, Section 41

CARDINAL: 1, 26-6-1967, 82,226, 77,413, 5,276, 463, 51,697, 14,757, 36,940, 89, 150, 263, 17-3-1978, 860, 862, 20-3-1979.4, 10,46,000, two, 5, 1, 2, 3, 1966, 59, 555, 30 to 43A.Section 32(1, 30, two, Three, 73(3, three, 48, 111, two, 48, 119, 97, 461, 89, 150, 6,982, 46,003, 1, 6,982, 6,982, 151, 129, 458, 2, 1977, 109, 262, 7, 185, 129, 77, 124, 80, 656, two, 661, two, 15

DATE: 1977-78, 1961, July 1966.For, the assessment year 1977-78, the assessment year 1978-79, the years, the earlier years, 1973, the years, 1971-72, 1973-74, the earlier years, 1977-78, the assessment year 1976-77, earlier years, the current year, the current year, the previous year, the previous year, the previous year, the earlier years, the previous year, any previous year, that previous year, previous year, that previous year, that previous year, previous years, that previous year, previous years, the previous year, the previous year, that year, any given year, the previous year, 73, a given year, year, subsequent years, a given year, the respective years, the past years, the respective years, the previous year, a previous year, that previous year, the previous year, a given year, years, year or years, earlier years, the previous year, the earlier year, year, subsequent year, the previous year, any previous year, 8 years, each year, each year, 8 years, the year, the previous year, 1963, the assessment year, an earlier year, the previous year, future years, 1978, 1961, a subsequent year, such year, a preceding year, year, 1963, 1922, 1974, eight years, year, year, year, year, the year, that year, a previous year, 1973, the previous year, year 1955-56, previous year, earlier years, any particular year, the past years, previous year, that year, previous year, the previous year, 1981, the previous year, 1981, 1981, 1970, the current year, 1980, 1961, 1971, 1961, the previous year, the earlier year

ORG: the Gujarat High Court, the Allahabad High Court, CIT, Rampur Timber &amp, Turnery Co. Ltd., ITR, ITO, Tribunal, Tribunal, the Gujarat High Court, the Commissioner (Appeals, Tribunal, Sections 72 and, the Supreme Court, CIT v., Jaipuria China Clay Mines, Sections 30 to 37, the Supreme Court, Jaipuria China Clay Mines, The Bombay High Court, CIT, the Bombay High Court, the Bombay High Court, CIT v. Estate &amp, Finance Ltd., ITR, Legislature, CIT, Lordships, CIT, Virmani Industries, ITR, CIT, Rampur Timber &amp, Turnery Co. Ltd., Electricity Department, Lordships, CIT, the Kerala High Court, CIT, New Era Mfg. Co. Ltd., CIT, Hyderabad Construction Co. Ltd., CIT, Brooke Bond &amp, Co. Ltd., CIT, Hindustan Chemical Works Ltd., CIT, ITR, the Madhya Pradesh High Court, CIT, Legislature

EVENT: Section 32(2).But, Section 271(2

PERSON: Shri Mittal, Shri Mittal, Shri Mittal, Shri Mittal's, Shri Mittal, Shri Mittal, Shri Mittal, Shri Ashok Shah, Shri Shah, Shri Shah, Shri Shah, Shri Shah, Shri Shah, Sahu Rubbers, Sahu Rubbers, Sahu Rubbers, Sahu Rubber's, Kapila Textiles, Chhotelal Kanaiyalal

ORDINAL: firstly, firstly, Secondly, first, First, Firstly, Secondly, firstly, Firstly, Secondly, Thirdly, first, second, third, firstly, Firstly, Secondly, firstly, secondly

GPE: Sections, Sections, Addl

LOC: Eastern Cold Storage