Eastern Dooars Tea Co. Ltd. Vs. Income-tax Officer

Decided On : Nov-27-1982

Court : Income Tax Appellate Tribunal ITAT Kolkata

LAW: Section 263, Section 394(2, the Companies Act, Section 394(2, the Companies Act, Section 263, Section 72 of the Act, Section 263, Section 78 of the Act, Chapter VI, Section 170 of the Act, Section 78, Section 78, Section 2(1A, Section 2(1A, Explanation 2A to Section 43(6, Section 2(1A), Section 2, Section 4 of the Act, Section 28, Section 32, Section 32, Section 2(1A, the Companies Act, Section 2(1A, Section 32A, Section 32(2, Section 32A, Section 32(2, Section 32, Section 33, Section 33, Section 33 A of the Act, Section 33A, Section 32A, Section 33, Section 72, Section 72, Section 71, Section 32, Section 72, Section 32A, Section 33, Section 33A, Section 32, Section 32, Section 72, Section 32A, Section 33, Section 78, Section 170, Section 78, Section 32 and Section 72

CARDINAL: 1, 1,15,126, two, two, 21-12-1976, 1, 1., transferee, transferee, 2, transferee, transferee, 3, transferee, 4, transferee, ten, transferee, one, fifty, 5, 4, transferee, 6, transferee, transferee, two, 3, 31-12-1976, 1,15,126, 1,15,126, 111, 312.5, 2, two, 1,15,126, 1,70,274'.6, two, 2, two, one, 2, 1, transferee, transferee, 385, 8, one, 1A, 1A, one, two, less than nine-tenths, one, one, two, two, 2, 1, 2, 6, 6, 6, nine-tenths, 6, 6, 6, 6, 3, 5, one, 4, 6, 1, 6, 3, 5, 2, 6, 3, 5, 2, 2, transferee, transferee, transferee, transferee, 24, 2, two, 2, 94

DATE: 1961, the assessment year 1977-78, year, 1956, 1956, thirty days, the assessment year 1977-78, the earlier years, the previous year, the earlier years, the current year, 1978, year, earlier years, the previous year, the previous year, the previous year, year, any previous year, that previous year, previous year, that previous year, that previous year, previous years, 3)....12, 1956, the previous year, the previous year, years, 1974

ORG: ITO, ITO, Sidley Dooars Tea Co. Ltd., Eastern Dooars Tea Co. Ltd., Lordships, the High Court's, Schedule, Registrar of Companies, Sidley Dooars Tea Co. Ltd., ITO, inter alia, Sidley, the High Court's, Sidley Dooars Tea Co. Ltd., Eastern Dooars Tea Co. Ltd., the Sidley Dooars Tea Co. Ltd., ITO, ITO, ITO, Reliance, the Gujarat High Court, CIT, Mukur Corporation, ITR, Sidley Dooars Tea Co. Ltd., Sidley Dooars Tea Co. Ltd., Eastern Dooars Tea Co. Ltd., Sidley Dooars Tea Co. Ltd., Court, Legislature, Legislature, Legislature, Sidley Dooars Tea Co. Ltd., Sidley Dooars Tea Co. Ltd., Legislature, the Hon'ble High Court, the High Court's, the High Court, the High Court, the Supreme Court, Haryana High Court, CIT

ORDINAL: first, second, third, second, first

GPE: Clause, West Bengal, West Bengal, Kanga, Palkhivala, Kanga, Palkhivala, Kanga, Palkhivala, Addl, Kanga, Palkhivala

PERSON: Addl, companies.16, Pal, Kamail Singh, Pal

NORP: Indian, Indian

LOC: companies.10

FAC: Sections 72