income-tax Officer/Wealth-tax Vs. R. Brahadeeswaran/N. Srinivasan

Decided On : May-10-1983

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 171(9, Section 20A, Section 20A and Section 171(9, Section 171(1, Section 28 of the Finance, Section 20A, the Explanation to Section 171, Section 4 of the Act, Section 5 of the Act, Section 3, Section 4, Section 5, Section 64(2, Section 25A, Section 25A, Section 25A, Section 25A, Section 23, Section 25A, Section 171, Section 171, Section 171, Section 171.8, Section 4, Section 171(9, Section 64, Section 171, Section 171, Section 171, Section 171, Section 171, Section 171, Section 20A, Section 20A, Section 20A, Section 20A, Section 20A, The Explanation to Section 20A, the Explanation to Section 171, Section 171, Section 171, Section 171, Section 6, Section 23, the Indian Contract Act, Section 171(9, Section 25A(2, Section 171, Section 25A, Section 64(2, Section 2(31, Section 171, Section 171, Section 171, Section 171, Section 171, Section 171(1, Section 171, Section 25A, Section 25(2, Section 5, Section 171, Section 255(4, Section 20A and Section 171(9, Section 171(9, Section 20A, Section 171, Section 171 and Section 20A, Section 171, Section 171, Section 171, Section 171, Section 25A of the 1922 Act, Section 171 of the 1961 Act, Section 171, Section 171.8, Section 171, Section 171(9

CARDINAL: 1, 29, 1,50,000, 1,50,000, 31-12-1978, 171(9, 20A, 3, 4, 9, 1-4-1980, 2, 3, 3, one, three, 1950, 18, 586, 129, 339, 1965, 55, 105, 49, 165, 133, two, 95, three, 5, 9, 123, 9, 9, 3, 3, 9, 9, 9, 123, 132.The, 123, 135, 126, 127, 128, 44, 129, 176.10, 141, 558, 9, 9, 9, 131, transferee, 4(1A, 9, 1-4-1980, only one, 9, 31-12-1978, 18-6-1980, 9, 1, 31-12-1978, 9, 9, 29, 1,50,000, 31-12-1978, 1,50,000, 9, 1946, 14, 116, two, 18, 10, two, 1., 10, 2, 18, 10, 11, 18, 18, 1, 1,50,000

DATE: 1961, 1957, 1957, 1980, the 31st day of December, 1978, the 18th day of June, 1980, 1980, the 31st day of December, 1978, the previous year, 1922, 1981, 1976, 1963, 1982, 1974, the previous year, 1st January, 1979, 1980, 31st December, 1978, 18th June, 1980, 1st April, 1980, 1980-81, 31st December, 1978, the 1st April, 1980, 1980, 45, 46, recent years, 31st December, 1978, the assessment year or years, the last day, the previous year, year, 31st December, 1978, 31st December, 1978, 1st April, 1980, 1980-81, 1882, 1872, 1983, 1981, 1961, 1980, the previous year, the previous year, 1922, issue.10, 1961, 11th December, 1963, 11th December, 1963, that day, 31-12 1978, HUFs.10

ORG: HUF, HUF, HUF, AAC, HUF, HUF.3, HUF, HUF, HUF, HUF, HUF, AAC, HUF, HUF, ITO, undivided,--, undivided,--, HUF, HUF, HUF, HUF, HUF, HUF, Sections, individual.6, ITO, HUF, the Madras High Court, CIT, The High Court, HUF.7, Andhra Pradesh High Court, CIT, ITR, The Supreme Court, Tncome, Tncome, ITO, SC, HUF, the Supreme Court, HUF, HUF, the Supreme Court, the Kerala High Court, ITO, HUF, Kerala High Court, the Supreme Court, the Supreme Court, ITR, HUF, the Supreme Court, Kalloomal Tapeswari Prasad, HUF, CIT, ITR, ITO, the Supreme Court, HUF, Court, HUF, HUF, HUF, HUF, HUF, HUF, Smt, the Supreme Court, HUF, HUF, HUF, HUF, HUF, CIT, AP, HUF, HUF, HUF, Sections 4, HUF, HUF.9, Finance, the House of the People, years.--[1980, years.--[1980, HUF, HUF, HUF, HUF, HUF, HUF, The Supreme Court, HUF, CIT, HUF, HUF, HUF, HUF, HUF, The Supreme Court, K.P. Varghese v. ITO, HUF, HUF, HUF, HUF, AAC, HUF, Legislature, HUF, HUF, HUF, HUF, HUF, HUF, HUF, ITO, ITO, ITO, HUF, HUF, HUF, Maxwell, Legislature, Parliament, Parliament, Legislature, Court, HUF, HUF, Legislature, HUF, Legislature, HUF, HUF, HUF, HUF, ITO, HUF, HUF, HUF.6, Emphasis, HUF.Clause, HUF, HUF, HUF, ITO, HUF, HUF, Legislature, HUF, the Supreme Court, ITO, HUF, HUF, ITO, the Supreme Court, HUF, the Supreme Court, HUF, Kalloomal Tapeswari Prasad, the Supreme Court, HUF, the Supreme Court, Kalloomal Tapeswari Prasad, HUF, HUF, HUF, the Supreme Court, ITO, WTO, HUF, HUF, Legislature, State, Finance, HUF, The Supreme Court, K.P. Varghese, Legislature, ITO, WTO, HUF, HUF, AAC, ITO, WTO, ITO/WTO, AAC, Tribunal, Judicial, HUF, HUF, HUF, Judicial, Legislature, HUF, HUF, the Supreme Court, Kalloomal Tapeswari Prasad, the Supreme Court, HUF, HUF.Under, HUF, HUF, ITO, HUF, HUF, the Bombay High Court's, Waman Satwappa Kalghatgi, CIT, the Kerala High Court's, Smt, Judicial, HUF, the Supreme Court's, Judicial, Supreme Court, the Supreme Court's, Kalloomal Tapeswari Prasad, The High Court's, CIT 1973, HUF, Tribunal, HUF, HUF, Tribunal, Tribunal, Tribunal, The High Court, Tribunal, ITO, Tribunal, Hnidu, Madras High Court, HUF, HUF, HUF, the Hon'ble High Court, the Hon'ble Supreme Court, The Supreme Court, Tribunal, the High Court, Supreme Court, the Hon'ble Supreme Court, the Hon'ble Supreme Court, the High Court, HUF, the Supreme Court's, Kalloomal Tapeswari Prasad's, ITO, HUF, Bench

NORP: Hindu, Hindu, Hindu, Hindu, Hindu, Indian, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu

PERSON: Bill, M.S.M.M. Meyyappa, Dara Seshavataram, A. Thimmayya, N.K.Sarada Thampatty, Kalwa Devadattam v. Union of India, A. Thimmayya, N.K. Sarada Thampatty, Kalwa Devadattam's, Kapoorchand Shrimal, Bill, Apoorna Shantilal Shah, A. Thimmayya, A. Thimmayya, Shri K. Venkataraman, Shri K.Srinivasan, Shri Srinivisan's, M.S.M.M. Meyyappa Chettiar, N.K. Sarada Thampatty, Kalwa Devadattam, A. Thimmayya, Shri K. Srinivasan, Shri K. S, Shri K. Srinivasan

TIME: under this Act, under this Act, under this Act, under this Act, under this Act, under this Act, under this Act, under this Act

EVENT: the 1957 Act, the 1957 Act, Clause 28, Clause 39, the 1957 Act

GPE: India, St., Counsel, Bombay, Counsel

ORDINAL: Firstly, secondly, thirdly, Third, second, second, second

PRODUCT: Chettiar v., Accountant, Tapeshwari Prasad v., Tax LR 697