Commissioner of Income-tax Vs. Bansi Dhar and Sons

Decided On : Dec-19-1985

Court : Supreme Court of India

LAW: Section 66, Section 256, Section 151, Section 256(1, Section 151, Section 66(1, Section 66(1, Section 66, Section 256 of the Act of, Section 66(1, Section 256(1, Section 66(1, Section 256(1, Section 51, Section 66 of the Act of, Section 149, Section 66 of the Act of, Section 66, Section 66, Section 66A, Section 66, Section 66A, Section 66, Section 256 of 1961 Act, Section 66 of 1922 Act, Section 256 of 1961 Act and Section 66(1, Section 51, Section 66A, Section 66, Section 66 of 1922 Act, Section 256 of 1961 Act, Article 227, Section 583, Section 254 of the Act of, Section 254, Section 151, Article 227 of the Constitution, Section 66 of 1922 Act, Section 256 of 1961 Act, Section 66 of 1922 Act, Section 66(1, Section 66 of 1922 Act, Section 256 of 1961 Act, Section 256 of 1961 Act, Section 66 of 1922 Act.30, the Income-Tax Act, Section 27, Section 66 of 1922 Act i.e., Section 27 of the Act, Section 27, Section 27, Section 151, Section 265 of 1961 Act, Section 265 of 1961 Act, Section 66(7, Section 265 of 1961 Act, Section 66(7, Section 265, Sales Tax Act, Section 254 of the Act, Section 260, Article 227 of the Constitution, the I.T. Act, Article 226, Section 66 of 1922 Act, Section 256 of 1961 Act, Section 66 of 1922 Act, Section 66, Section 256 of Income-Tax Act, Section 151, Article 226 or Article 227

ORG: Sabyasachi Mukharji, the High Court, the High Courts, the Delhi High Court, L. Bansi Dhar, Sons, Income-Tax, CPC, the High Court, Central Revenue Building, HUF, Lala Bansi Dhar, 3rd February,, HUF, HUF, HUF, HUF, Appellate, HUF, Tribunal, Tribunal, HUF, assessee-HUF, Tribunal, the High Court, CPC, Tribunal, Appellate, HUF, Tribunal, Tribunal, the High Court, the High Court, HUF, the High Court, the High Court, Court, Lala Bansi Dhar, the Appellate Tribunal, HUF, HUF, the High Court, the High Court, Court, The High Court, The High Court, the High Court, the High Court, Civil Appeals Nos, the Patna High Court, the Patna High Court, references.8, Court, the High Courts, Courts, the High Courts, the Supreme Court, the Delhi High Court, The High Court, The High Court, the High Court, the Supreme Court, the High Court, the High Court, Tribunal, the High Court, the High Court, Tribunal, Tribunal, the High Court, the High Court, Tribunal, the High Court, Tribunal, the High Court, Court, Registrar, the Appellate Tribunal, the High Court, the High Court, the Supreme Court, Court.14, CPC, the Supreme Court, the High Court, the High Court, the Supreme Court, the High Court, the Supreme Court, the High Courts, the Supreme Court, Tribunal, Tribunal, the High Court, the High Court, Kanga & Palkivala's, the Supreme Court, Supreme Court, Supreme Court, the High Courts, the High Court, the Supreme Court, the Supreme Court, the High Court, Tribunal, the High Court, the High Court, Civil Court, the High Courts, the Supreme Court, the Appellate Tribunal, Tata Iron & Steel Co. Ltd., Privy Council, the High Court, the Letter Patent, the High Court, Bombay Trust Corporation Indian Appeals, the High Court, The High Court, the High Court, the Supreme Court, The High Court, The High Court, the High Court, before.18, Reliance, the High Court, the Andhra Pradesh High Court, Polisetti, Income-Tax, The Andhra Pradesh High Court, the High Court, CPC, Court, the Andhra Pradesh High Court, Court, the Andhra Pradesh High Court, Hukam Chand Boid, CPC, CPC, the Appellate Court, CPC, CPC, Wells on Jurisdiction of Courts, the Delhi High Court, Narula Trading Agency, Sales Tax, the Andhra Pradesh High Court, Court, Court, Appellate Tribunal, Tribunal, the Appellate Tribunal, Court, Domat, Civil Law (, Maxwell, Court, Court, the Appellate Tribunal, the Andhra Pradesh High Court, Appellate, the Appellate Tribunal, Court, the Appellate Tribunal, the High Court, the High Court, the Andhra Pradesh High Court, Court, the Appellate Tribunal, The High Court, Tata Iron & Steel Co. Ltd., New Jehangir Vakil Mills Ltd., Income-Tax Bombay North Kutch, Court, the High Court, Tribunal, Income-Tax, Scindia Steam Navigation Co. Ltd., Court, the High Court, The High Court, Tribunal, Court, Tribunal, Tribunal, Court, Court, the Tribunal Under Section 66(2, Court, Dye Works Co. Ltd., Income-Tax Bombay North, Court, the High Court, the High Court, Tribunal, Income-Tax, Andhra Pradesh I.T.R., Court, the High Court, Tribunal, the High Court, Tribunal, the High Court, Tribunal, the High Court, Tribunal, Income-Tax, Cotton and Co. Ltd., Court, the High Court, the High Court, Tribunal, the Kerala High Court, Income-Tax, the High Court, the Bombay High Court, Income-Tax, Jaipur Mineral Development Syndicate, Income-Tax, the High Court, the High Court, the High Court, Court, Jaipur Mineral Development Syndicate, Income-Tax, The Allahabad High Court, Sridhar, Wealth-Tax, High Court, the High Court, the High Court, the High Court, the High Court, the High Court, AAC, Tribunal, the High Court, Court, CPC, Court, Court, The State of Uttar Pradesh 0065/1960, the High Court, the High Court, The High Court, Tribunal, the High Court, the Supreme Court, the High Court, the Supreme Court, the Supreme Court, the High Court, the High Court, the Andhra Pradesh High Court, Parliament, House of Lords, Barras v. Aberdeen Steam Trawling and Fishing Co., Ltd., A.E.R., Parliament, Macmillan, Parliament, un, the Andhra Pradesh High Court, High Courts, Court, the Andhra Pradesh High Court, Court, Court, the High Court, the Bihar Sales Tax Act, The Calcutta High Court, Income-Tax, the High Court, the Income-Tax Appellate Tribunal, The High Court, Tribunal, the High Court, the High Court, Tribunal, The High Court, the High Court, the High Court, the Income-Tax Act, the High Court, The Calcutta High Court, the Calcutta High Court, the High Court, the High Courts, the High Courts, CPC, High Courts, the High Court, CPC, Income-Tax Act 1922, High Court's, the High Court, the High Court, CPC, The High Court, the Allahabad High Court, Wealth-Tax, the Calcutta High Court, Income-Tax, Andhra Pradesh High Court, Polisetti, Income-Tax, the High Court

PERSON: J.1, Lala Murlidhar, Lala Bansi Dhar, Tilak Kumar, L. Bansi Dhar, L. Murlidhar, suo motu, Benches of High Courts, Narayana Rao v. Commissioner, Kamalanand Singh, J., Bhimasankaram J. Subba Rao, Woodroffe J., Mookerjee J., Woodroffe, Mookerjee, S.T.C 47.-, Cannanore, M.K. Mohammed Kunhi, Vetcha Sreeramamurthy v., Anr, Viswanatha Sastri, J., Narayana Rao v. Commissioner of Income-tax, Narayana Rao's, K. Ahamad v. Commissioner of, Jatashankar Dayaram v. Commissioner of, Manohar Lal Chopra v., Rai Bhadur Rao Raja, Seth Hiralal 1962, Padam Sen, Anr, Narayana Rao v. Commissioner of Income-tax, Seth Premchand Satramdas, Prasad Baja v., Prasad Baja v., Narayana Rao v. Commissioner

DATE: 1922, 1922, 1961, 1961, years 1960-61, 1962-63, years 1960-61, 1962-63, the year 1949, 1953, 3rd February, 1956, the assessment year 1960-61, year 1962-63, 23rd November, 1970, 1961, years 1963-64 and, 1964-65, years 1965-66, two assessment years, 1960-61, 1962-63, 1922, 1961, 1922, 1961, 1922, 1961, six weeks, 1974, 1922, 1961, 1922, the first two years, the assessment years 1965-66, 1969-70, 1961, 1922, 1961, 1922, 1961, 1918, 1918, 1922, 1918, 1922, thirty days, 1146, 1923, 1882, 1981, 71, 1961, 5401, 5402, 1922, 1968]68ITR200(SC, 1974]96ITR29(Ker, 1957, 1961CriLJ322 ., 1961, 1933, 1933, 1961, 1961, 1961, 1922, 1961, 1961

GPE: New Delhi, Delhi, Bombay, Hukam, Woodroffe, I.T.R., Woodroffe, Mookerjee, Pollisetti, Pollisetti, Bombay, Bombay, Petlad, Turkey, Bombay City, Kerala, New Delhi, New Delhi, Pollisetti, West Bengal, Sridhar, West Bengal

CARDINAL: 1668/78, two, 82 and 83 of 1973, 2,49,874/-was, 4, Two, 82 and 83 of 1973, two, 78, 4, 3, 5, 4, 5, 2, 261, 262, 17, 50, 212, 408, 1956]29ITR222(AP, 1956]29ITR222(AP, 226, 29, 546, 931, 941, 20, 21, 815, 1, 88, 1961]42ITR589(SC, five, 2, 25, 1963]48ITR92(SC, 98, 27, 29, 1975]101ITR343(Bom, 1977]106ITR653(SC, 1985]153ITR543(All, 450, 463, 402, one, 1951]19ITR108(SC, 38, 1980]126ITR219(Cal, 39, 227, 256

NORP: Hindu, Indian, Indian, Saurashtra

FAC: Lala Bansi Dhar, Lala Bansi Dhar, Lala Bansi Dhar, Lala Bansi Dhar

ORDINAL: first, third

TIME: 1961 Act

QUANTITY: 1922 Act nor 1961 Act

PRODUCT: Vizianagaram

MONEY: 1922 Act, 1922 Act, 1961 Act

PERCENT: 1 Su

EVENT: Charters, Charters