State Bank of Saurashtra Vs. Income-tax Officer.

Decided On : Sep-07-1987

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

LAW: Explanation 2, section 147, section 34(1, the Old Act, section 147(1, section 34(1, section 36(1, the Banking Regulation Act, Section 29, the Banking Regulation Act, section 139(8

DATE: these two years, 16th September, 1983, 18-12-1979, this year, the relevant year, 79 and 80, year 1778-79, 1981, the second year, 1978, 1976, 1979, 1985, 1964, 1967, the time barring month, this year, 1004, 1005, 1971, 1976, years, years, year 1978-79, 16th September, 1984, 14th March, 1984, 29th March, 1984, previous year, the previous year, A. Y. 1978-79, 1983, 1955, 1979, 1974, 1983, 1984, 1983, MP).5, quarterly, every year, annually, 1949, 1949, the year, 1979, years, the concerned year, 1961, particular year

CARDINAL: Act.2.1, 143, 148, 27-3-1982, 29, 2.2, 2.3, 2, 147, 2.4, 23-11-1984, 1/27-3-1982, 77,754, 62, 1, 49, 2, 22-3-1950, 147.2.5, 130, 113, 15, 36, 28, 147, 102, 287, 119, 996, 153, 51, 64, 223, one, 147, 143(3, 148(2, four, 148, 148(2, 288, 288, 102, three, 1959, 35, 1968, 67, 82, 102, 287, 143(3, 26,97,891, 54,26,000, 26,97,891, 26,97,891, 3, 26,97,891, 44, 4.4, One, 1937, 5, 1936, 4, 10, 26,97,891, 27,70,780, 201, 612, 143, two, 100, 27, 120, 136, 143, 147, 141, 1, 36, 1-4-1980, 6, 155, 7,50,000, 26,00,000, 139(8

ORG: the IAC u/s, ITO, the Commissioner (Appeals, ITO, BNR, M/s. Gayatri Cast, the Zonal Office, the Inspection Department of the Bank, the Reserve Bank, the Committee of Directors, the Board of Directors, Circular, sec, Vithaldas H. Dhanjibhai Bardanwala, CIT, Circular, SBDT, CIT, ITR, Departmental Representative, sec, sec, Kalyanji Mavji &, Co., CIT, SC, the Supreme Court, Indian &amp, Eastern Newspaper Society, CIT, ITR, Kalyanji Mavji &amp, Co., the Commissioner (Appeals, United India Fire &, General Insurance Co Ltd., CIT, Smt, CIT, Reserve Bank of India/ Finance Ministry, Bench, Departmental Representative, Court, Departmental Representative, Kalyanji Mavji &, Kalyanji Mavji &, Departmental Representative, Indian &amp, Eastern Newspaper Society, Kalyanji Mavji &amp, Co., ITR, Indian &amp, Eastern Newspaper Society, ITO, Court, CIT, SC, CIT, A. Raman &amp, SC, Bankipur Club Ltd., CIT, SC, Kalyanji Mavji &, Co., CIT, SC, the Supreme Court, the Supreme Court, the Highest Authority of the Bank, the IAC u/s, CIT, CIT, ITO, ITO, Gujarat High Court, the Sarangpur Cotton Mfg. Co. Ltd., CIT, the Commissioner (Appeals, Courts, the Civil Court, the Criminal Court, the Reserve Bank of India, the Government of India, the Reserve Bank, Internal Auditors, Statutory Auditors, Inspection Department, the State Bank of India, the Reserve Bank of India, the Committee of the Directors, Circulars and Instructions and Clarifications, Ministry of Finance, Dairy Farm Ltd., Cit, CIT, CIT, Co. Ltd., CIT, Departmental Representative, Chettinad Co., P.) Ltd., CIT, ITR, CIT, Mathuralal Kapoorchand &amp, Protested Bills Account, Bills Account, Protested Bills Account, the Regional Managers, Zonal Managers as Controllers, the Head Office, the Banking Operations Department, Operations, the Board of Directors, Directors of State Bank of India, Reserve Bank of India and Government of India, Deposit Insurance, Credit Guarantee Corporation, Interest or Commission, Provision for Bad, the Liabilities Side, Protested Bills Account, the State Bank of India, the State Bank of Saurashtra, Protested Bills Account, Department, the Reserve Bank of India, State Bank of India.5.7, the Protested Bills Account, the Finance Ministry, sec, sub-sec, sec, sec

TIME: 144B of the Act, 9 lakhs approximately, 144B of the Act, the present Act

WORK_OF_ART: The Income-tax Officer, the Paper Book for, a Floating Provision

ORDINAL: firstly, first, first, third, fourth, fourth, second, third, first

GPE: Bhavnagar, Smt, Singh, Maluk Chand, claim.5.1

PERSON: Circular NO.27(19, P. V. Doshi v., Saraswati Devi Lohia, ACED v., Balakrishna Menon, Saraswati Devi Lohias, Kumar Kamal, above.4, A. Y. 1980-81, A. Y. 1981-82, Jethabhai Hirji, Jethabhai Ramdas v., Vithaldas H., Abdul Razak &amp, D. I. C. G. C., Bad

NORP: ITAT

PRODUCT: 382

LOC: Bad