Commissioner of Income-tax (Central) Vs. Sanitary Improvement and Tiles Mfg. Co.

Decided On : Aug-25-1980

Court : Punjab and Haryana

LAW: Section 271(1)(i, Section 274, Section 271(1)(a, the I.T. Act, Section 210, Section 271(1)(a, Section 139, Section 139 or Section 148, Section 139, Section 139, Section 139(1)reads, Section 5, Section 139(1, Section 139(1

PERSON: M.R. Sharma, Amritsar Bench, Amritsar, Shri Sharma, i. e., Shri Sharma

CARDINAL: 1, 2, two, two, 2,038, 61,927, 2, 98,481, 3., 18,223, 7,870, 18,223, 4, one, 6, 271, 1, 1, 2, 1, 8, 1, 139, 1, more than one, 8), 9, 10, 1, 11, 12, 13, 14, 15, 16

ORG: Appellate Tribunal, Tribunal, ITO, AAC, ITO, ITO, AAC, Appellate Tribunal, Tribunal, Appellate, the Commissioner (Appeals, Tribunal, Tribunal, ITO, Tribunal

DATE: 1961, 1961, March 1, 1972, the assessment year 1972-73, 1972, March 31, 1972, November 9, 1972, the assessment year, March 7, 1974, April 1, 1971, March 31, 1972, March 25, 1975, 1961, June 30, 1976, July 31, 1972, September 30, 1972, the end of September, 1972, November, 1972, September 1, 1972, February 28, 1974, February, 1974, March 1, 1972, March 31, 1972, November end, 1972, November 9; 1972, February 28, 1972, the whole year, November 9, 1972, the previous year, the previous year, four months, the previous year, the end of the previous year, the assessment year, the 30th day of June, the 30th day of June, the previous year, 'previous year', Section 3(1)(a, '3, the financial year, the financial year, a year, the entire financial year, the assessment year

PERCENT: at36%

GPE: the S. S. P.

ORDINAL: second, first, first, second