Basheshar Nath Vs. the Commissioner of Income-tax, Delhi and Rajasthan and anr.

Decided On : Nov-19-1958

Court : Supreme Court of India

LAW: the Investigation Act, Section 3, section 5, Section 5, Act 49 of, Section 6, the Indian Income Tax Act, section 34, the Indian Income Tax Act, section 15, section 34, Section 10, section 5, section 23, section 24B, section 25A, section 26, section 8, section 34, section 15, Order C No. 74, the Investigation Act, the Indian Income Tax Act, the Investigation Act, the Investigation Act, Constitution, the Investigation Act, the Investigation Act, the Investigation Act, the Indian Income Tax Act, Constitution, the Investigation Act, the Investigation Act, Constitution, the Investigation Act, the Investigation Act, the Indian Income Tax Act, the Income Tax Act, the Investigation Act, the Investigation Act, the Investigation Act, the Investigation Act, the Investigation Act, the Investigation Act, Indian Income Tax Act, the Investigation Act, the Investigation Act, the Investigation Act, the Investigation Act, the Investigation Act, the Investigation Act, the Investigation Act, section 8A(2, Constitution, the Investigation Act, the Investigation Act, the Investigation Act, the Investigation Act, the Investigation Act, the Investigation Act, the Investigation Act, Constitution, Constitution, the Investigation Act, Constitution, the Investigation Act, the Investigation Act, Constitution, Constitution, the American Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Article 14, Constitution, Article, Article, Article, Article 14, Constitution, Article, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, the Indian Constitution, Constitution, Constitution, Constitution, section 8-A of the Act, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, the Constitution of the Irish Free State, a Bill of Rights, Constitution Act, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, the American Constitution, the American Constitution, Constitution, Constitution, Constitution, Constitution, the Indian Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, Constitution, section 8A(2, Constitution, Constitution, Section 3 of the Act, Section 4, Section 5, Act 49, section 3, the Indian Evidence Act, the Indian Evidence Act, section 23, section 24B, section 25A, section 26, section 8, section 34, section 15, Section 9, Constitution, Section 10, Constitution, Constitution, Constitution, Constitution, Constitution, the Indian Income tax Act, section 34, Constitution, Constitution, Constitution, section 34, article 14 of the Constitution

DATE: 1958, January 29, 1958, 1947, 1958, November 19, 1947, 30 of 1947, May 1, 1947, the 30th day of June, 1948, the 30th day of June, 1948, the 30th day of June, 1948, 30th day of June, 1948, 1948, 1st day of September, 1948, 1922, 1922, 1940, the 31st day of December, 1938, 1922, 1940, 1922, July 22, 1948, the 22nd July, 1948, 1947, November 10, 1948, January 8, 1949, October 14, 1949, 1949, 1922, 1922, 1940, 1940, 44, 1922, 1922, 1922, 1940, July 5, 1949, January 26, 1950, May 26, 1950, June 10, 1950, June 6, 1950, September 30, 1950, the date October 31, 1950, about 3 years, June 9, 1953, June 15, 1953, June 9., 1953, October 9, 10, 13, 1953, October 19, 1953, January 30, 1954, February 15, 1954, February 5, 1954, February 15, 1954, March 4, 1954, March 4, 1954, March 29, 1954, May 1, 1954, May 19, 1954, May 19, 1954, April 1, 1939, March 31, 1947, May 20, 1954, May 24, 1954, 54, July 5, 1954, May 28, 1954, August 28, 1953, September 9, 1953, September 15, 1953, 1955, April 12, 1954, 1922, 1922, 1922, 1922, 1922, 1954, monthly, December 20, 1955, under s. 5, 1955, 1955, 1247, 1922, 1948-49, the years 1940-41, 1941-42, 1943-44, 1948-49, the year 1942-43, December 6, 1954, September 8, 1957, December 27, 1957, between July 5, 1954, December 27, 1957, January 29, 1958, the 29th January, 1958, 9, 1947, 27th December, 1957, 27th December, 1957, 1955, 1955, 1247, 1947, 1958, July 22, 1948, 1949, 1955, 1247, under s. 5, 1953, 1955, 524, 28, 20, 21, 20 and, 21, 14, 14, 14, 1931, 1112,112O, 1121, 14, the same day, October 21, 1954, 32, 32, 1957, 1955, 1955, 14, January 29, 1958, July 5, 1954, 1957, 2) A. 1, 1958, 1947, 30 of 1947, 1955, 1247, 33, 34, 1935, 1955, 1950, 1120, 1957, 32, 1955, 19551, 1957, September 23, 1958, 1955, January 29, 1958, 1947, 30 of 1947, January 26, 1950, January 29, 1958, January 26, 1950, April 18, 1947, May 1, 1947, July 22, 1948, April 1, 1939 to March 31, 1947, November 10, 1948, January 8, 1949 to October 14, 1949, July 5, 1949, May 26, 1950, June 10, 1950, about three years, 1953, the end of 1953, May 24, 1954, July 5, 1954, September 8, 1957, December, 1955, 1948, 1948, 1954, 1954, 1955, 1247, December 27, 1957, January 29, 1958, 27th December 1957, 1947, 1958, February 17, 1958, May 24, 1954, 1955, 1247, 1949, 1949, May 1, 1947, 1955, 1247, the 1st day of, September 1948, the 1st day of September, 1948, 30th of June, 1948, 1948, 1st day of September, 1948, 1872, 1872, 1891, 1891, 1922, 1922, 1940, 44, 1922, 1922, 1922, 1940, S. 5, 1955, July 17, 1954, 1954, seven years, August 26, 1952, September 16, 1952, one year, February, May 1954, December 6, 1954, 1922, 1955, 1955, 1247, 1948, January 26, 1950, January 26, 1950, January 26, 1950, 14, January 26, 1950, 1260, the 8th September, 1948, 1947, the 8th September, 1948, 1947, 1955, 1247, 1947, the 26th January, 1950, January 26, 1950, 1947, 1947, January 26, 1950, January 26,1950, September 1, 1948, 1922, 1922, January 26, 1950, 1955, 1955, 1955, 1247, 1953

ORG: Delhi &amp, the Taxation on Income (Investigation Commission, The Judgment of Das, Das, DAS, the Taxation on Income (Investigation Commission, the Central Government, the Central Government, Income Tax Investigation Commission, Commission, the Central Government, Commission, the Central Government, Commission, The Central Government, Commission, the Central Government, Commission, Commission, Commission, Commission, the Central Government, the Central Government, the Central Government, Court, Commission, the Central Government, the Central Government, Central Government, Commission, Commission, Court, the Indian Income Tax Act, Commission, Commission, Central Government, the Excess Profits Tax Act, Income Tax Appellate Tribunal, Commission, the Indian Income Tax Act, Commission, Commission, the Central Government, Commission, Ministry of Finance, the Taxation on Income (Investigation Commission, the Investigation Commission, the Central Government, Ministry of Finance, Investigation Commission, the Civil Supplies Directorate, Commission, Commission, Commission, the Central Government, the Central Government, Commission, the Central Government, the Excess Profits Tax Act, Income Tax, Court, the Indian Income Tax Act, Commission, Commission, Commission, Commission, Commission, Commission, Commission, Commission, Commission, the Central Government, The Central Government, Commission, The Central Government, the Income Tax Officer, Court, Suraj Mall Mohta, Co., Gunny Brokers Ltd., Commission, Commission, Suraj Mall Mohta, Co., Commission, the Central Government, the Central Government, Suraj Mall Mohta, Co., Commission, Commission, Mohta, Co., Co., Court, the Indian Income Tax Act, Parliament, the Indian Income Tax Amendment Act, the Indian Income Tax Act, the Indian Income Tax Act, the Indian Income Tax Act, the Indian Income Tax Act, Shree Meenakshi Mills Ltd., the Indian Income Tax Amendment Act, Court, Commission, Court, the Central Government, Commission, Commission, Commission, the Central Government, Commission, Income Tax, the High Court, Court, Dharamsalla, Income Tax, Court, Mall Mohta's, Income Tax, Income (Investigation Commission, the Taxation on Income (Investigation Commission, 5th February, Delhi &amp, Court, Court, Income Tax, Model Knitting Industries Ltd., the High Court of Calcutta, Commission, the Central Government, Commission, Commission, Commission, Commission, Commission, Income Tax, Commission, the Central Government, Commission, Commission, s.8A, the Central Government, Commission, Legislature, Legislature, State, Legislature, the American Supreme Court, Arts, Arts, State, the American Federal Constitution, State, State, State, State, State, State, Government, Parliament of India, the Government of India, State, State, State, the Government of Nigeria, Lordship, State, State, State, State, State, State, State, State, State, State, State, the State of the solemn obligation, State, The State of Travancore-Cocochin, The Bombay Co. Ltd., State, Court, The Union of India, Mohta, The Union of India, The Union of India(4, Court, the Allahabad High Court, Subedar, State, the Union Government, the Investigation Commission, the Supreme Court, Arts, the Supreme Court, the Nehru Committee, Constitutions, the Round Table Conference, the Government of India Act, the Simon Commission, Constitutions, the Simon Commission, Vide Basu's, JUSTICE, FRATERNITY, State, Legislature, State, Parliament of India, the Government of India, State, State, State, State, State, State, State, State, State, State, State, the State of the solemn obligation, Reliance, the Supreme Court, T. L. Venkatarama Aiyar, The State of Bombay, Liberty, Wills, the Supreme Court, the Supreme Court, the Supreme Court, the Supreme Court, the State of Travancore-Cochin v., The Bombay Co., Ltd., The State of, the Supreme Court, Arts, the Supreme Court, Court, Court, Mohta v. Union of India, Baburao Narayan Savas v. Union of India(2, Court, Court, Sales Tax Officer, the ultra vire's, The State of Bombay, -India, The Supreme Court, the Commissioner of Income-tax, the Taxation on Income (Investigation Commission, the Union of India, the Model Knitting Industries, Calcutta, the High Court of Calcutta, the Union Government, the Union Government, the Investigation Commission, the Central Government, the Investigation Commission, the Investigation Commission, the Civil Supplies Directorate, The Investigation Commission, the Investigation Commission, the Government of the assessee's, The Central Government, the Income- tax Officer, Court, Business Profits Tax (Amendment) Act, the Taxation on Income (Investigation Commission, 5th February, Court, the Investigation Commission, the Central Government, the Investigation Commission, Court, the Investigation Commission, the Investigation Commission, the Investigation Commission, the Central Government, the Central Government, Union Government, Commission, the Central Government, Commission, the Central Government, Commission, Commission, The Central Government, Commission, the Central Government, Commission, Commission, Commission, Commission, the Central Government, the Central Government, Commission, the Central Government, the Central Government, Central Government, Commission, Commission, Commission, Commission, Commission, Commission, Commission, Commission, Bankers' Books Evidence Act, Commission, Commission, Commission, the Central Government, Commission, Commission, Central Government, Commission, Commission, Commission, Commission, Commission, the Central Government, the Central Government, Commission, the Central Government, the Excess Profits Tax Act, Central Government, Court, Suraj Mall Mohta, Co., Shree Meenakshi Mills Ltd., Madurai, Meenakshi Mills', the Investigation Commission, the Investigation Commission, the Investigation Commission, The Central Government, Commission, Commission, Muthia, Muthia, the Central Government, Commission, Commission, Suraj Mall Mohta's, Meenakshi Mills', Muthia, Court, Suraj Mall Mohta's, Suraj Mall Mohta's, Commission

PERSON: Rajasthan, Harnam Singh, Sadhu Singh, M. C. Setalvad, C. K. Daphtary, B. Sen, R. H. Dhebar, A. C. Mitra, B. P. Maheshwari, Kapur, C. J. Bhagwati, S. K. Das, Subba Rao, Shri Besheshar Nath, 829/2 Lala, Sd./-Pyare Lal, L. Kalidas, Kalidas, Durgadas, under s. 8A, A. V. Visvanatha Sastri, Jute, Suraj Mall, Suraj Mall Mohta, Art, Art, Sri A. V. Visvanatha Sastri, Madras, Hissar, Muthiah, Shri Besheshar Nath, S. K. Gupta, Art, s. 8A, Qasim Razvi, Syed Qasim Razvi, Qasim Razvi's, Venkatarama Aiyar, J., Vide Cooley, Art, Vivian Bose, Ghulam Hassan, Venkatarama Aiyar, J., Art, Art, Art, Art, Art, Likewise el., Shall, Art, Atkin, Eleko v., Art, C. 662, Adam, God, Adam, Willoughby, Willis, Rottschaefer, Patanjali Sastri, C. J., Art, Art, Art, Laxmanappa Hanumantappa Jamkhandi v., Baburao Narayanrao Sanas, Art, Art, Art, Art, Art, BHAGWATI, S. K. Das, Subba Rao, J., Madras, Art, Vide Art, Art, God, Adam, Art, Willoughby, Willis, Rottschaeffer, J., Vide Gopalan v. State, Patanjali Sastri, C. J., Art, a. citizen, S. K. Das, J., Art, Art, Laxmanappa Hoonmantappa Janakhandi v. Union of India, Banaras, S. K. DAS, Basheshar Nath, Madras, Art, Hissar, S. 8A, s. 8A, A. V. Viswanatha Sastri, Sri A. V. Viswanatha Sastri, Art, Art, Art, Qasim Razvi

GPE: New Delhi, India, New Delhi, New Delhi, Art, Us, Rajasthan, New Delhi, New Delhi, New Delhi, Rajasthan, New Delhi, Mukherjea, Behram, Bombay, America, Mahajan, Mukherjea, India, India, Art, Art, India, States, Articles, India, India, Art, India, Art, India, Articles, Art, Art, Art, L.R., India, Cooley, Bombay, Art, Pakhar, Art, Delhi, J.-I, Art, America, the United States of America, the United States of America, Canada, Australia, South Africa, Ireland, India, Ireland, India, England, Ireland, England, India, India, Great Britain, India, the European States, Jefferson, Vol, India, Art, India, India, Art, the United States of America, Behram, America, the United States of America, the United States of America, Mahajan, C. J., Behram Khursheed Pesikaka, India, Delhi, Delhi, Delhi, Art, Judges, New Delhi, Dharamsala, Delhi, thereon, Art, pp

CARDINAL: one, 1, 3, 5, 1, 2, 3, 1, 4, 1, 1, 1, 3, 8, 8, 1, three, 2, 3, 4, 2, 5, 6, 5, 6, 7, 2, 8), 1, 2, 1, 5, 2, 46, 3, 6, 4, 1, one, 14,064, 3,50,000, 3 and 4, 1, 2, 3,50,000, one, 5,000, 1, 1, 4, 5, 4, 1, 32, 4, 5, 4, 14, 4, 5, 33, 34, 1, 34, 1, 32, 34, 1, 1, 33, 1, 1, 5,000, 2, 1, 10,07,322-4, 2, 1, 787, 2, 5, one, 2, 2, 8,000, 1,28,000, 1,28,000, 1, 2, 5(1, 8A(2)-Your, 1, 1, 448, 2, 2., 136, three, 5(1, 5(1, two, 1, 2, 1, 4, 1, 2, 6, 1, two, 1, 1, two, 1, 2, 1, 2, 1, 589, 2, 638, two, 1, 368, 371, 531, 542, 558, 29, three, 19, 1, 19, 1, 15, 1, 670:-, 1, 14, 14, five, 19, 12, 13, 1, 2, 19, 2, 6, 13, 13, 1, 670, 14, 12, 14, 14, 14, eight, 1, 1, 1952, 286, 14, three, 1, 2, 2, 3, 3, 14, 265, 1, 874, 918, 3, 2, 4, 1954, 26, 725, 14, 1, 2, 2, 1, 396, 294, 14, 1, 14, 1, one, one, 19, two, one, two, 1, 74, 13, 13, 1, 2, 12, 13(2, 13(2, 13(2, 1, 638-643, 1, 477:-, 477-478, 1, 2, 1, 88, 2, 1952, 286, One, 265, 286, 1, 874, 918, 226, 1, 3, 4, 5, 1, 773, 3, 769, 2, 1954, 26, 725, 4, 87, 5, 613, two, One, 136, 1, 12,07,000, 9,56,345, 14,064, 3,50,000, 14,064, 5,000, 1,28,000, 1, 5(1, 14, two, 34, 48, 33, 1, 1, 2., 1, 5(1, 5(1, two, one, 1, 2, 1, 1, 5, 1, 2, 4, 5(1, 2, 3, 4, 1, 1, 2, 4, 6, 7(2, 1, 1, 5, 6, 3, 4, 5, 6, 2, 8, 4, 2, 5, 6, 2, 1, 5, 2, 2, 46, 3, 6, 4, 1, 9, 5(1, 1, 1, 448, 1, 33, as s. 5(1, 1, three, 1, 1, 14, 34, 1, 2, 1, two, one, 14, 1, 2, two, 1, 1, 14, 1261:-, two, 1, 1, one, 14, 5(1, Two, 1, 2, 1, 2, 3, two, three, two, 463-466, 6 and 7, 37, 38, two, 4, 1, 2, 3, 2, 4, 589

TIME: 33 of Act 67, 1 am, under this Act, under this Act, one under Act XXX

WORK_OF_ART: 8A. Settlement of cases, Constitutional Law

NORP: Indian, American, British, British, American, American, American, American, American, American, R., British, Indian, American, Bharat, American, democratic, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian

ORDINAL: second, first, firstly, secondly, first, first, third, first, 2nd, 3rd, first, first, first, first, second, first, second, first, second, first, first, secondly

PERCENT: 75%, 75%

QUANTITY: as s. 5

PRODUCT: the Collector of Delhi, Bench, 1 S.C.R. 613, Articles, Articles, Article, 1 S.C.R. 773, 1 S.C.R. 769, 1 S.C.R. 613, 1 S.C.R. 787, 1 S.C.R. 787

FAC: Barakhamba Road, Constitutional

LOC: Muthiah, Madras, Muthiah, Muthiah, Muthiah

LANGUAGE: English

EVENT: pre-Constitution