Kalawati Devi Harlalka Vs. Commissioner of Income-tax, West Bengal and ors.

Decided On : May-01-1967

Court : Supreme Court of India

LAW: Section 33B, Section 33B, Constitution, Section 6, section 34, section 34, section 34, section 34, section 150, section 60, section 297, Section 6, the General Clauses Act, Chapter IV of the Act of, section 33B, Chapter, Chapter IV, section 33B of the Act', section 297(2, section 6, Constitution, the General Clauses Act, the Finance Act, the Finance Act, Chapter, section 23, Section 23A, section 23B, section 23B, section 25, section 29, section 34, section 44, section 23, the Finance Act, the Finance Act, the Patiala Act, the Patiala Act, Section 3, the Baroda Act, the Indian Act, the Baroda Act, section 7, the Baroda Act, the General Clauses Act, the General Clauses Act, the Finance Act, Section 2, the Finance Act, the General Clauses Act, the Taxation Laws (Part B States, the Finance Act, Section 12, section 3 or section 11, section 12, section 12, the Bonus Act

DATE: January 24, 1963, 1952-53 to 1960-61, 1922, years 1952-53, 1953-54, 1954-55, 1956-57, 1957-58, 1958-59, 1959-60, 1960-61, 7th February, 1961, 1922, 1st February, 1963, February 1, 1963, January 24, 1963, 1922, 1922, 1961, 1961, April 1 1962, the expiry of two years, 1922, 1922, year, that year, the assessment year ending on the 31st day of March, 1962, earlier year, that year, the year ending on the 31st day of March, 1940, the assessment year ending on the 31st day of March, 1962, earlier year, the 1st day of April, 1962, the year ending on the 31st day of March, 1962, earlier year, the 1st day of April, 1962, the assessment year ending on the 31st day of March, 1962, earlier year, 1962, August 8, 1962, 1961, 43 of 1961, 1922, 11 of 1922, the 31st day of March, 1962, 1961, 1922, 1962, 1897, 1961, 1961, section 13(1, 1950, 1950, the year beginning on, April 1, 1950, 1961]41ITR425(SC, 31, 33, 1961]41ITR425(SC, 1950, 1949-50, 2001, 1950, the 1st day of April, 1950, the previous year, 1922, 1922, the year ending on 31st day of March 1951, the 31st day March, 1949, 2001, 1949, '7, the 26th day of August, 1949, the previous year, 1922, the 31st day of March, 1948, ' 18, years, year 1948-49, 1961, 1950, 1897, the year 1949-50, 1962, 28, 1950, 1950, 1956, 1956, 1965

GPE: West Bengal, Harlalka, Bombay, Jammu, Manipur, Cooch-Behar

ORG: Smt, the High Court, Calcutta, Banerjee, the Central Government, the Central Government, the Central Government, the Central Government, Removal of Difficulties, inter alia, Division, Removal of Difficulties, the Removal of Difficulties Order', Parliament, Parliament, the High Court, the Removal of Difficulties Order, the High Court, The Privy Council, Income Tax, the Central Government, the Central Government, this Court Observed, Bhikaji Dadabhai & Co., Court, Patiala Cement Co. Ltd., Vindhy Pradesh, Bhailal Amin & Sons Ltd., the Bombay High Court, State, Tribunal, the Hazur Adalat', Parliament, Parliament, Union of India, Court, State, Parliament, Parliament, the Income Tax (Removal of Difficulties, Jalan Trading Company, Court, Removal of Difficulties, State, the Central Government, Court, the Central Government, Parliament, Pandit Banarsi, Madhya Pradesh, the Central Government, Court

NORP: Kalawati, Indian, Indian, I.T.R., Hindu, Indian, Indian, Indian, Indian

PERSON: Howrah, Art, Acti, Order, Order, Art, S. T. Desai, Khemchand Ramdas, A. N. Lakshman Shenoy v. Income-tax Officer, Ernakulam, C. A. Abraham v. Income-tax, Kottayam, Abraham, Tripura, R. P. Dalal, Palkiwalla, Madan Gopal, Serve, Mill Mazdoor Union(1966, S. K. Das, J., Das Bhanot, R. K. P. S. Appeal

CARDINAL: 2, 3., 2, 226, three, 1, 2, 3, 297, 3, 2, 1, 1, 2, 11, 1, 1, 2, 4, 2,3, 4, 2, 2, 3, 2, 131, 136, 140, 146, 153, 3, 156, 158, 185, 187, 189, 282, 284, 4, 2, 5, 33A, 297(2, 6, 2, 4, 4, 4, 133, 6, 9, 10, 6, 297(2, 298, 414, 12, 1958]34ITR275(SC, Two, 13, 35, 14, 1961]42ITR123(SC, 15, 1957]32ITR333(SC, 13, 16, 17, 1953]24ITR229(Bom, 1, 19, 1, 297(2, 20, 6, 6, 297(2, 13, 68, 13, 21, 297(2, 22, 6, 297(2, 23, 4, 24, 546, 298, 25, 288, 9, 435, 26, 37, 27, 28

TIME: 11 a.m.

MONEY: 1961 Act

PRODUCT: Act, Act, Act, Act

FAC: the Gazette of India, 288

ORDINAL: first, first

EVENT: the 1961 Act, the 1961 Act

LOC: Rajpramukh, Kashmir, Baroda

WORK_OF_ART: Deductions and Assessment'