South Indian Finance Vs. Income-tax Officer

Decided On : Aug-22-1991

Court : Income Tax Appellate Tribunal ITAT Cochin

LAW: Section 271(1)(c, Section 132, Section 271(1)(c, Section 271(1)(c, Explanation 5, Section 132, Section 271(1)(c, Explanation 5 to Section 271(1)(c, Section 132, Section 132, Section 139, Section 132(1, Explanation 5 to Section 271(1)(c, Section 132(4, Section 132, Section 132, Section 132(5, Section 132(5, Section 132, Section 132(5, Section 132(5, the Explanation 5 to Section 271(1)(c, Section 132(4, Explanation 5 to Section 271, Section 132(1)(c, the Explanation 5 to Section 271(1)(c, Explanation 5 to Section 271, Section 132(1)(c, Explanation 5 to Section 271(1)(c, Section 132(4, the Explanation 5 to Section 271, Section 132(4

CARDINAL: 1, two, 31-3-1984, 25, 1.5, 2.5, 78,328, 10-3-1986, One, 1.5, 2.5, 5.54, 168, 705, one, a hundred and one, 5, 1, 1, 2, 4, 1, 1961.Further, 98, 194, 1, 5, 5, 5, 112A, 1)(c, 132(5, 132(4, 1)(c, 98, 1)(c, 1954, 26, 1961, 41

DATE: years 1984-85, 1985-86, 1961, 9-8-1983, 5-8-1985, years 1984-85, 1985-86, 27-9-1985, years, the assessment year 1984-85, the assessment year 1985-86, years 1984-85, 1985-86, the assessment year 1984-85, 27-9-1985, the impugned assessment years, the years, 1987, any previous year, such year, any previous year, 25-7-1985, 1961, 1922, 11 of 1922, 1922, 1975, Section 132(5, 1961

GPE: Trivandrum, Trivandrum

ORDINAL: first

ORG: The Managing Partner, the South Indian Chit Funds, the South Indian Finance, the Supreme Court, Sri Shadilal Sugar &, General Mills Ltd., CIT, the High Court, Tribunal, Tribunal, Tribunal, the High Court, CIT, Legislature, CIT, Suffice, Sri Radhakrishna Trading Co., CIT, ITR

PERSON: Shri G. Sahadeva Panicker, Rs, B. Thamarakshy, unless,-, Bhagwandas Narayandas, Shri C. Abraham, Bhagwandas Narayandas, C.A. Abraham v. ITO

PERCENT: 36% to 48%, 36%

NORP: South Indian, Indian

PRODUCT: 425