Commissioner of Income-tax, U.P.,lucknow Vs. Kanpur Coal Syndicate

Decided On : Apr-30-1964

Court : Supreme Court of India

LAW: Section 3, Central Act, Section 14, section 23, Section 31, Section 3

PERSON: Subba Rao, J.1, Doubtlessin

ORG: theAppellate, Appellate, Appellate Tribunal, Tribunal, the High Court of Allahabad, IndianIncome, Tribunal, theIncome, the High Court, Appellate Tribunal, theIncome, Appellate, the Income-taxAppellate Tribunal, Appellate, Appellate, the Appellate AssistantCommissioner, the Appellate AssistantCommissioner, Court, theIncome, Appellate, Appellate Tribunal, inter alia, the Appellate AssistantCommissioner, theIncome, Appellate, Appellate, The Appellate AssistantCommissioner, Appellate, Appellate, the Appellate Tribunal, theCommissioner, theAppellate Tribunal, the Appellate Tribunal, theIncome, Revenueto, Appellate, theAppellate Tribunal, the High Court, AppellateTribunal, HighCourt

GPE: Appellate, Tribunalin, persons'.3, Theassessee

CARDINAL: 2., one, 3, 4., one, 5, 6, 7, 2, 8, 30, 1, 23, 3, 4, 10, two, two, 3, 1964]51ITR285(SC, 3, 11, under s. 23, under s. 23, three, 31, 33(1, 28, 31, 33, 12, 13, 14

DATE: the assessment year 1948-49, 1922, the previous year, 1922, any year, that year, the previous year, within60 days, s. 31

NORP: Hindu, Hindu, Hindu

ORDINAL: first