Second Income-tax Officer Vs. N. Kannaiyiram

Decided On : Aug-17-1987

Court : Income Tax Appellate Tribunal ITAT Madras

LAW: Section 54, the IT Act, Section 54(1, the Finance Act, Section 54(1, the Finance Act, Section 54(1, Section 54(1, Section 54(1, Section 54, Section 54(1, the Hindu Law, Section 5(1)(viii, Section 5(1)(viii, Section 5(1)(viii, the Bangalore Bench, Section 54(1

CARDINAL: 1, 21, 22, 6, 6, 1-4-1983, 9, 11.23, 91, 119, 145, 429, 147, 223, only two, 25, 26, 118, only one, two, 59, 176, 95, 95, 308.28, two, 101, two, two

ORG: the CIT (Appeals, ITO, The CIT (Appeals, HUF, HUF, HUF, the CIT (Appeals, Tribunal, the CIT (Appeals, the CIT (Appeals, the CIT (Appeals, K. I. Viswambharan &, CIT, ITR, CIT, CIT, Madhya Pradesh High Court, CIT, the CIT (Appeals, ITO, HUF, HUF, HUF, HUF, the CIT (Appeals, ITO, HUF, HUF, Supreme Court, Supreme Court, HUF, HUF, K.I. Viswambharan &amp, ITR, the Madhya Pradesh High Court, Lordships, Lordships, Lordships, HUF, Lordships, HUP, the Andhra Pradesh High Court, CGT, Punjab &, Haryana High Court, CGT, the Bombay-High Court, HUF, HUF, the Supreme Court, CIT, CIT 29, Bombay High Courts, the Appellate Tribunal, Karnataka High Courts, Bombay High Courts, HUF, Bombay High Courts, the CIT (Appeals

DATE: the previous year, 3109, 1977-78, 1982, year 1983-84, year 1982-83, 1973, 1979, 1982, the assessment year 1982-83, 1984, 1984, the previous year, the assessment year 1971-72, the earlier assessment years, 1966, 1974, 1974, 1975, the year 1982-83

GPE: West Sandaipettai Street, Bros., Smt, Bros., Smt, M.S.P. Rajah's, Karta, Hari Chand, Anilkumar, K.L.Ramachandra, K.C

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

PERSON: T.N. Ramanathan v. ITO, Nos, Shri Seshagiri Rao, Shrigopal Rameshwardas v. Addl, Shri Seshagiri Rao, C. Chandrashekar, Rampyarlbal Narayandas v., K.C. Sahni, Narendranath, Narendranath, Shrigopal Rameshwardas's, Rampyaribai Narayandas's, C. Chandrashekar's, supra).27, Gift, Gift, Jana Veera Bhadrayya v., Vadrevu Venkappa Eao v. CGT, Anil J. Chinai's, Lordships, Lordships, Surjit Lal Chhabda v.

TIME: 8-1-1979

PRODUCT: Chartered Accountant, The Full Bench, 776, Chartered Accountant

ORDINAL: first

FAC: Karta, the Delhi Bench

LOC: Madras, Madras, Madras