income-tax Officer Vs. Heilgers Ltd.

Decided On : Nov-12-1987

Court : Income Tax Appellate Tribunal ITAT Kolkata

LAW: Section 144B(4, Section 144B(4, Section 144B

CARDINAL: 1, two, 1, 9,73,772, 2., 1,68,895, two, 9,73,772, 31-3-1981, 22,709.03, 5,51,804.27, 3,58,249.32, three, 15-12-1980, 10, 1, 15-12-1980, 28, 8, 11-11-1983, 12, 9,73,722, 9,73,722, 9,73,722, 1981.3, 15-2-1984, 1, 71,706, 15-12-1980, 12, 9,73,722, 1983J 142, 545, 4, 7, 5, 15, 141, 29, 4, 2, 4, 13, 27, 157, 27-2-1980, 93,800, 31, 15-12-1980, 12, 12, 4, 27-2-1980, 120, 792, 9,73,772, 15, one, three, 10, two, 3, 2, 10, 7, 10, ten, two, 15, 10, 15.00, 13, 15, 5, 15,00,000, one, 15, 31, 1,68,895, 31-3-1981, 1981.8, 167, 419, 158, 102, two, 21, two, two, 43.1, 154, two, 15

DATE: 1981-82, the earlier years, mid-1979, the period ending 31st March, 1977, 10th April, 1980, 1981, August, 1983, mid-1979, the year ended 31st March, mid-1979, 1980, the earlier years, 18-9-1984, the year ending 31-3-1977, 1979-80, 1980-81, 10-8-1983, 2093, 1985, 1983, 10-8-1983, 1982, 1980, 1980, 19th March, 1980, 10th June, 1980, 18-9-1984, the particular previous year', 1981, 10th April, 1980, 1982, 1979, previous year, 23rd July, 1980, 14-10-1980, 21-8-1980, 1981, the year ending 31-3-1981, 12th May, 1981, April 1980, 7-7-1980, 21-8-1980.In, 21st July, 1981, the year, the year end, the financial year, 19th May, 1987, 1986, 7-7-1980, 12-5-1981, the day, the previous accounting year, the previous accounting year, the year

PERSON: Kumardhubi Engg, B.B.D. Bag, KEW, KEW, Jethabhai Ramdas v., K. L. Dua, M. L. Chadha, Directors, Directors

ORG: Works Ltd., M/s Kumardhubi Engineering Works Ltd., KEW, ITO, M/s KEW, M/s KEW, Chartered Bank Building, ITO, M/s KEW, M/s KEW, the Allahabad Bank, M/s KEW, the Calcutta High Court, M/s KEW, M/s KEW, the Calcutta Stock Exchange, Press, the Business Standard, the Bihar Government, M/s KEW, Press, the Economic Times, the Allahabad Bank, M/s KEW, ITO, The Board, Kumardhubi Engineering Works Ltd., KEW, Court, the Calcutta High Court, Board, Kumardhubi Engineering Works Ltd., ITO, IAC, inter alia, M/s KEW, M/s KEW, M/s KEW, M/s KEW, the Allahabad Bank's, ITO, KEW, the Allahabad Bank's, M/s KEW, the High Court's, the Board of Directors, M/s KEW of Rs, V.N. Rajan &amp, Co., CIT, ITR, IAC, the Allahabad Bank, ITO, IAC, IAC, M/s. KEW, the Bihar Gazette Notification, M/s. KEW, Tribunal, Anniversary Investment &, Agencies Ltd., M/s.KEW, ITO, the Tribunal in Anniversary Investment &, Agencies Ltd.'s, the Madhya Pradesh High Court, CIT, Malhuralal Kapoorchand &amp, the Bihar Government Gazette Notification, KEW, State Financial, IAO, the Allahabad Bank, the Calcutta High Court, the Hon'ble Pligh Court, the High Court, the High Court, The High Court, the Allahabad Bank, McNally Bharat Engg, Co. Ltd., M/s. KEW, Hon'ble High Court, IAC, ITO, the Board of Directors, M/s. KEW, the Hon'ble High Court, The Allahabad Bank's, the Board of Directors, M/s. KEW, the Kumardhubi Engineering Works Limited, Allahabad Bank, the Bihar Government, M/s. KEW, V.N. Rajan &amp, Co., Lordships, Jethabhai Hirji, CIT, M/s. KEW of Rs, the Board of Directors, The Board, Subsidiary Company, The Dalhousie Jute Co. Ltd., Bankers, the Board of Directors, inter alia, the Dalhousie Jute Co. Ltd., Bankers, 4th February, Jute Co. Ltd., the Board of Directors, inter alia, the Dalhousie Jute Co., the Dalhousie Jute Co. Ltd., Board, The Dal Jute, Board, The Dal Jute, The Dal Jute, The Dal Jute, inter alia, The Dal Jute, The Dal Jute, Board, Board, ITO, ITO, CIT, North West Coal Ltd., Supreme Court, State Bank of Travancore v., CIT, the Board of Directors, the Board of Directors, the Board of Directors, North West Coal Ltd., the Board of Directors, the Supreme Court, State Bank of Travancore, Dalhousie Jute Co., ITO

NORP: assessment.2

ORDINAL: first, first, 24th, first, second, first, second, first, first, first

PRODUCT: Calcutta

GPE: assessee, India, India, assessee

FAC: the Bihar Govt

WORK_OF_ART: 'The Dal Jute', Loans and Advances-Unsecured Loan- Considered Good, the Memorandum of Settlement