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S.C. Prashar, Income-tax Officer, Market Ward, Bombay and anr. Vs. Vasantsen Dwarkadas and ors.

Decided On : Dec-12-1962

Court : Supreme Court of India

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LAW: Constitution, Constitution, Constitution, the Amending Act, Constitution, Constitution, the Amending Act, the Amending Act, the Finance Act, section 27, section 31, section 33, section 33-B, section 66, Constitution, section 34, section 34, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Amending Act, section 18, the Finance Act, section 34, section 18, the Finance Act, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Finance Act, the Finance Act, the Finance Act, the Finance Act, the Amending Act, the Amending Act, the Finance Act, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Finance Act, the Amending Act 1959, the Amending Act, the Amending Act, the Amending Act, Act 25 of 1953, the Amending Act 1953, the Finance Act, Act 9 of 1959, the Amending Act, The Amending Act, Constitution, the Amending Act, Constitution, Constitution, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Finance Act, the Amending Act, the Amending Act, section 18, the Finance Act, Section 4, the Finance Act, the Finance Act, the Amending Act, the Finance Act, the Amending Act, the Amending Act, the Finance Act, the Amending Act, the Amending Act 1959, the Finance Act, the Amending Act 1948, the Finance Act, the Finance Act, the Amending Act, the Finance Act, the Finance Act, the Amending Act, the Finance Act, the Amending Act, the Finance Act, the Finance Act, the Amending Act, section 27, section 31, section 33, section 33B, section 66, the Amending Act, section 34, section 34, the Amending Act, the Amending Act, Constitution, the Amending Act, the Amending Act, the Amending Act, Section 31, the Amending Act, the Amending Act, the Amending Act, the Amending Act, the Limitation Act, the Limitation Act, the Limitation Acts of, Act 25, Act 9 of 1908, the Limitation Act, Act 9 of 1908, Limitation Act, the Indian Companies Act, Constitution, Act 30 of 1947, Act 30 of 1947, Act 33 of 1954, Act 30 of 1947, the Travancore Act XIV, the Indian Act 30 of 1947, the Constitution of India, Section 47 of the Travancore Income-tax Act, the Travancore Act, the Travancore Act, the Amending Act, Act 33, Act 30 of 1947, Constitution, Constitution, Act 25

PERSON: S.K. Das, Art, Purshottam Laxmidas, Dwarkadas Vussonji, Dwarkadas, Vasantsen, Nanalal Odhavji, Purshottam Laxmidas, Vasantsen, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Vasantsen, Purshottam Laxmidas, Vasantsen, Purshottam Laxmidas, Art, Desai, J., Desai, J., Art, Tendolkar, Desai, J., Vasantsen Dwarkadas, Purshottam Laxmidas, Art, A. V. Visvanatha Sastri, Desai, J., Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Desai, J., Desai, Tendolkar, Desai, J., Purshottam Laxmidas, inter alia, Bose J., Bose J., Bill, Bose, J., J., Bose, Purshottam Laxmidas, Vassonji, Vassonji, E.P.T.A. Nos, Debi Dutta, T. Bellan, Reasons, Reasons, Reasons, Debi Dutta v., T. Bellan, Kapur, Kapur, S. T. Desai, J., Desai, J., Purshottam Laxmidas, Vussanji, Purshottam Laxmidas, Dwarkadas Vussenji, Vasantsen Dwarkadas, Dwarkadas Vussonji, Parmanand Odhavji, Purshottam Laxmidas, Narandas Shivji, Nanalal Odhavji, Dwarkadas Vussonji, Purshottam Laxmidas, Dwarkadas Vussonji, Dwarkadas Vussonji, Purshottam Laxmidas, Dwarkadas Vussonji, Purshottam Laxmidas, Purshottam Laxmidas, Art, Misc, S. T. Desai, J., Purshottam Laxmidas, Desai, J., Purshottam Laxmidas, T. Bellan, Palkhivala, Rajagopal Sastri, J., Art, Bose, J., Bose, Purshottam Laxmidas, Purshottam Laxmidas, Richard Couch, Mohun Goswami, Chettiar, N. M. Kandappa Goundan, Odayar, Subramanya Odayar, Narain Moonshi v., Taruck Nath Moitra, Appasami Odayar v. Subramanya Odayar, Khunni Lal v. Govind Krishna Narain, Ameer Ali, Roy v. Maharaj Bahadur Singh, Atkinson, L.R., Chandra Roy v., Niroda Sundari Ghose, Mohamed Mehdi Faya, Dhondi Shivaji Rajivade, Lakhman Mhaskuji Khaire, Ootacamund, R. B. L. Ishar Das, Sri Prakasha, I.L.R., Rajagopal Sastri, Latafat I.L.R., Pat, Jagdish, Saligram I.L.R., Pat, S. K. Das, J., Narandas Shivji, Nanalal Odhavji, Dwarkadas Vussonji, Purshottam Laxmidas, Dwarkadas Vussonji, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Art, Art, A. V. Visvanatha Sastri, Shree A. V. Visvanatha Sastri, M. Ct, Madras, Art, s. 47(1, Musaliar, Musaliar, Art 14, Sarkar, Art, Purshottam Laxmidas, Purshottam Laxmidas, Vasantsen Dwarkadas, Purshottam Laxmidas, Vasantsen, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Vasantsen, Purshottam Laxmidas, Purshottam Laxmidas

ORG: the High Court, the Union of India, the High Court, the High Court, Vasantsen Dwarkadas, Vasantsen, Narandas Shivji, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Dwarkadas, Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Tribunal, Vasantsen Dwarkadas, Dwarkadas, Dwarkadas, Appellate, Dwarkadas, Tribunal, the High Court, Tribunal, the Appellate Tribunal, the High Court, the Union of India, the Appellate Tribunal, Vasantsen Dwarkadas, the Appellate Tribunal, Tribunal, Arts, Tribunal, Tribunal, Tribunal, Court, the High Court, XXV, Business Profits Tax (Amendment) Act, XXV, Suraj Mall Mohta & Co., Court, Court, the Appellate Tribunal, the Appellate Tribunal, Sections 34, the Calcutta High Court, Calcutta Discount Co., Ltd., Court, the Calcutta High Court, State, XXV, Appellate Tribunal, the Calcutta Discount Co. Ltd., the Appellate Court, Calcutta Discount Co. Ltd., the Calcutta High Court, Calcutta Discount Co. Ltd., Calcutta Discount Co. Ltd., the Calcutta High Court, Sections 2, the Calcutta Discount Company's, Calcutta Discount Company Limited v. Income-tax Officer, The Appellate Tribunal, I.T. Nos, Vasantsen Dwarkadas, the High Court, Legislature, the Calcutta High Court, the Statement of Objects, the Calcutta High Court, the Statement of Objects, Calcutta, the Bombay High Court, the Calcutta High Court, the High Court, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, the Excess Profits Tax, Appellate Tribunal, Vasantsen Dwarkadas, the Appellate Tribunal, the High Court, Business Profits Tax (Amendment, Tribunal, Vasantsen Dwarkadas, the High Court, Sections 2 and 4, Calcutta, Debi Dutta Moody v., Sections 2 and, the Central Board of Revenue, the Calcutta High Court, Debi Dutta Moody's, the High Court, The Union of India, Court, Appellate Tribunal, the Calcutta High Court, Calcutta Discount Co., Calcutta, Calcutta Discount Co. Ltd., Calcutta, Calcutta Discount Co.'s, the Appellate Tribunal, the Appellate Tribunal, Vasantsen Dwarkadas, Act, The Statute of Limitation, Hurrinath Chatterji, the Privy Council, Plaintiff, the Privy Council, Delhi Cloth & General Mills Co. Ltd., the Privy Council, the Privy Council, The Calcutta High Court, The Bombay High Court, K. Simrathmul v. Additional Income-tax Officer, the Privy Council, the Benaras Bank Ltd., the Patna High Court, Court, Court, Vasantsen Dwarkadas, Vasantsen Dwarkadas, the Excess Profits Tax, Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Reliance, Court, Shree Meenakshi Mills Ltd., Madurai, Surajmal Mohta's, Taxation on Income (Investigation Commission, Shree Meenakshi Mills', Court, Travancore State, Commission, Court, Government, Dwarkadas and Parmanand, Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Dwarkadas, Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, Dwarkadas, the Excess Profits Tax Act, the Tribunal on, Vasantsen Dwarkadas, Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, the High Court, the Union of India, the High Court, The High Court, the High Court, the High Court, the High Court, Business Profits Tax (Amendment) Act

GPE: Bombay, Bombay, Bombay, Vasantsen, Vasantsen, Vasantsen, Bombay City, Bombay, Chagla, Chagla, Art, Vasantsen, Onkarmal, Bombay, assessee, Art, Heydon, E.R., Kr, Shand, Art, Delhi, Blanesburgh, Nepal, I.L.R., Sakunabai, Pran Nath, Mehr, Art, Bombay, Bombay, Vasantsen

DATE: October 5, 1955, December 7, 1954, October 28, 1935, April 1, 1946, January 28, 1941, October 24, 1946, year 1942-1943, years, years 1942-1943 to 1948 to 1948-1949, the assessment year 1942-1943, the assessment year 1942-1943, August 14, 1951, year 1942-1944, October 8, 1953, April 30, 1954, 1922, the year ending 31st March 1943, 35 days, the year ending 31st of March, 1943, August 14, 1951, July 9, 1954, April 30, 1954, April 30, 1954, year 1942-1943, 1953, 1953, April 1, 1952, 1942-1943, 14., April 30, 1954, 1953, 1953, 1959, 1959, April 30, 1954, 1953, 1959, 1959, 1922, 1939, eight years, four years, 1948, 1948, eight years, four years, eight years, four years, 1956, April 1, 1956, eight years, any year, eight years, that year, that year, eight years, 1956, eight years, 1956, four years, 1956, under s. 23, 1953, 1953, 1953, April 1, 1952, 14, April 1, 1952, April 1, 1952, August 14, 1951, year 1942-43, the assessment year 1942-1943, 1942-1943, March 31, 1943, four years, March 31, 1947, the period of eight years, March 31, 1951, April 1, 1952, April 1, 1952, April 1, 1952, eight years, March 31, 1943, April 1, 1952, March 30, 1948, years ending, eight years, March 30, 1948, before eight years, March 30, 1948, the assessment year, under s. 34, April 30, 1954, April 1, 1952, 1953, 1953, any year ending before the first day of April, 1948, the 8th day of September, 1948, 1953, any year, the Ist day of April, 1948, any year ending before April 1, 1948, September 8, 1948, 1953, April 1, 1948, 1948, 1948, September 8, 1948, March 30, 1948, 1948, March 30, 1948, 1942-1943, 1943-1944, 1944-1945, March 30, 1948, years ending, eight years, March 30, 1948, an assessment year, before eight years, March 30, 1948, 1953, 1948, years, 1948-1949, 1948-1949, eight years, March 30, 1948, 1953, years, 1948-1949, any year ending before April 1, 1948, September 8, 1948, September 8, 1948, 1948, September 8, 1948, April 1, 1948, a year, 1948-1949, 1953, 1948-1949, 1953, April 30, 1954, s. 31, 1959, 1959, March 12, 1959, s. 34, the period of, eight years, 1956, 18 of 1956, the year, 1956, 18 of 1956, 1959, April 30, 1954, 1959, April 30, 1954, April 30, 1954, the year ending March 31, 1943, that year, the year 1942-43, that year, April 30, 1954, April 30, 1954, 1959, 1959, eight years', April 30, 1954, April 30, 1954, 1959, April 30, 1954, 1959, 1954, 1959, under s. 34, 1956, April 30, 1954, 1956, 1959, 1956, eight years, 1956, April 1, 1956, 1959, the period of, eight years, 1956, 1959, under s. 34, 1956, the eight years', 1959, between 1956, 1956, 1959, 1959, 1956, 1959, all the past years, 1956, 1956, 1956, 1922, 1959, 1959, post-1956, under s. 34, 1956, 1956, 1956, 1956, 1959, 1959, all past years, eight years, 1956, eight years, 1954, 1956, between 1956, 1959, 1956, J. 32, April 30, 1954, year 1942-43, October 28, 1935, April 1, 1946, 34, January 28, 1941, October 24, 1946, the assessment year 1942-43, year 1942-43, 1943-44, the subsequent years, the years, 1942-43, 1948-49, August 14, 1951, 35, April 30, 1954, the year ending 31st March 1943, 37, 1939, eight years, four years, 1948, 1948, 1953, 1956, 1959, 1959, 1953, May 24, 1953, April 1, 1952, 1954, 1953, April 1, 1952, year 1942-43, April 1, 1952, 1953, 1959, eight years' period, 1959, October 5, 1960, 1959, 1948, eight years, eight years of assessment year, 1956, eight years', April 1, 1956, 1956, 42, 1959, the period of, eight years, 1956, 18 of 1956, the year, 1956, 18 of 1956, 44, 1956, the year ending on the 31st day of March 1941, any year, eight years, that year, that year, that year, years, eight years, a year or years ending before the 31st day of March 1941, any year, 1959, the period of, eight years, 1956, March 12, 1959, 1959, 46, 1959, all past years, 1956, 1959, March 12, 1959, 1956, eight years, 1956, the lapse of eight years' period, 1959, 1956, the eight years' period, 1956, 1959, 1956, all the past years, 47, 1959, April 1, 1956, 1956, a day later, April 2, the period of eight years, 1956, 1948, 1956, 1959, 1584, eight years, 1953, April 1, 1952, 49, the period of eight years, 1953, 1922, any year ending before the 1st day of, April 1948, the 8th day of September 1948, 1953, any year, the 1st day of April 1948, March 31, 1951, s. 31, 1953, 1948, March 30, 1948, 1948, 1948, the years, 1948, the period of eight years, 1948, March 30, 1948, March 26, 1952, March 25, 1953, 1952, 1953, May 24, 1953, April 1, 1952, 1953, the 8th day of September 1948', any year ending before April 1, 1948, September 8, 1948, September 8, 1948, between September 8, 1948 and, April 1952, 1953, September 8, 1948, 1948, April 1, 1952, 1953, April 30, 1954, April 1, 1952, any year, April 1, 1948, eight years' period, April 1, 1948, 0065/1952, 54, year 1942-43, eight years, the assessment year, 55, 1953, The assessment year, 1942-43, the eight years' period, March 31, 1951, August 14, 1951 i.e., 8 years, August 14, 1951, the period of eight years, 1)(a, eight years, the eight years' period, 1908, 1859, twelve years, the 1st July, 1871, 1871, between 1837 and 1871, the 1st day of April 1873, 1877, 1859, 1871, 59, twelve years ', 1859, 1871, 1877, August 26, 1905, 1908, 1927, 37 Bom, 55, 60 years, 1897, 1946, 1944, 1945, 1934, the eight years' period, the assessment year 1942-43, the subsequent year, that year, the year 1942-43, August 14, 1951, the period of, eight years, 14, 1955, 1247, 1948, 1953, 1124, 1948, 1954, 70, J. 71, April 30, 1954, 1922, year 1942-43, 1959, 1941, the year 1942-43, the year, the year 1942-43, 1943-44, several years, 1943-44, 1951, 1946, 1942-43, 1943-44, August 14, 1951, year 1942-43, year 1942-43, 1959, 1953, 1959, 75, past years, the year, years, the end of that year, years, 1953, 76, 1939, eight years of the year, four years of that year, 1948, September 8, 1948, March 30, 1948, any year

CARDINAL: 226, 2, two, three, 3, 4, 5, 6, 226, 1, 1, 2, 3, 34, 3, 4, 3, 34, 14, 3, 34, 3, 34, 14, 3, 34, 8., 3, 34, 14, 3, 34, 3, two, One, 31, 4, 10., three, 3, 34, 31, 3, 34, two, one, two, two, 1, 34, 18, 1, 1, 1, 3, 3, 34, 1, 3, 1, 3, two, 1, 2, 1, one, two, 1954]26ITR1(SC, 4, 34, 4, 14, 3, one, 1, 1, 3, 34, 15, 3, 1953]23ITR471(Cal, 34, 1, 16, one, 1, 17., 3, 1, 18, 31, 1, 2, 3, 1, 3, 19, two, 1, 2, 3, 34, 1, 3, 34, 34, 2, 3 to 12, 34, 1952]21ITR579(Cal, 1953]23ITR471(Cal, two, one, 34, 34, 34, 20, 31, 1953]23ITR471(Cal, 34, 1, 2, 3, 34, 1, 1, 3, 1, 1, 34, 31, 1952]21ITR579(Cal, 34, 34, 34, 21, 1, 34, 31, 22, 4, 4, 1, 23, 1, 24, one, 1, 34, 1, 34, 1, 34, 1, 1961]41ITR191(SC, 1961]41ITR191(SC, 14, 1951/52, 13 to 17, 1950/51, 25, 1, 34, 1, 34, 1, 34, 1, 1, 34, 3, 34, 1, 34, 26, 27, 1, 34, 4, 4, about s. 4, 1, 18, 1, 2, 1, 34, 28, 1, 34, 18, 4, 4, 1, 18, 4, 34, 4, 34, 4, 34, 4, 1960]38ITR369(Bom, 34(4, 4, 34(4, 34, 34, 4, 18, 1, 34, 1, 1, 34, 29, 1, 34, 1, 34, 1, 34, 1, 34, 1, 1, 4, 1, 34, 30, 1, 4, 34, 31, 266, 226, under s. 34, 33, 3, 1, 34, 8, two, 34, 3, 34, 18, 34(1, 4, 38, 34(3, 39, 2, 226, 34(3, 14, 40, two, 1, 2, 41, two, 1, 2, 18, 1, 34(1, two, 4, 4, 1, 43, 1, 34, 18, 34(1, 18, 1, one, 18, 4, 1, 1, 34, 1, 2, 18, 4, 4, 34, 4, two, 3, 7, 76, 637, 1957]1SCR930, 48, 34(3, 18, 3, 34, one, 31, 1, 2, 3, 1, 50, 51, 8, 34(1, 34(1, 226, 1952]21ITR579(Cal, 34(1, 34(1, 1953]23ITR471(Cal, two, 34, 52, two, 1, 2, 3, 34(1, 2, 3, 1, 2, 3, 34, 1, 2, 3, 34, 31, 34(1, 34, 1, 34(1, 1952]21ITR579(Cal, 34, 34(1, 34(1, 1, 34(3, 18, 3, 34, 56, 57, 581, 1, 13, 58, 142, 60, two, 345, 61, 54, 425, 62, 34, 63, 506, 393, 64, 6, 65, two, 1959]36ITR41(Mad, 34(3, 600, 461, 235, two, 249, 391, under s. 20, 66, 34, two, 67, 34(3, 1, 1, 1, 34(3, 14, 34(3, 1, 1954]26ITR1(SC, 1954]26ITR713(SC, 1, 5(1, as s. 5(1, 34, two, two, one, 34(3, 1956]29ITR349(SC, 5(1, 5(1, 14, 47, 34, 5(1, two, 1956]29ITR349(SC, 1956]29ITR390(SC, 34(1, 1956]29ITR349(SC, two, 34(1, 5(1, 14, two, 34(3, 69, 226, 72, two, two, 73, 226, 74, 34(3, 3, 34, 34, one, 34, 1, 3, two, 3, 34, 34(1, 1, 34, 8, 34, 1, two

WORK_OF_ART: Vasantsen Dwarkadas, Vasantsen Dwarkadas, Vasantsen Dwarkadas, A.I.R. 1930 Bom, Vasantsen Dwarkadas, A. Thangal, the Travancore Income-tax Act, the Travancore Income-tax Act

NORP: Indian, Vasantsen, Indian, Indian, Indian, Indian, Indian, Indian, Vasantsen, Objects, Indian, R., Indian, Indian, Punjab, Vasantsen, Surajmal Mohta, Quilon, Indian, Vasantsen

ORDINAL: first, second, second, second, first, second, second, second, second, second, second, second, second, first, second, second, third, First, second, second, second, second, second, first, first, second, second, second, second, second, second, second, first, second, first, second, second, first, second, first, first, first, second, second, first, second, first, first, second, first, second, first, second, first, first, second, second, second, first, second, second, first, first, first, second, firstly, secondly, second, second, first, second, second, second, second, first, second, third, second, third, third, third, second, second, third, second, second, second, first, first, second, first

PRODUCT: Purshottam Laxmidas, Thereupon Vasantsen Dwarkadas

FAC: Messrs Purshottam Laxmidas, Messrs Purshottam Laxmidas, the Travancore State

EVENT: the 1959 Act, the 1959 Act, the 1959 Act, Limitation Acts, Limitation Act, Limitation Act

QUANTITY: 226-X, 141 of Act XV 1877

TIME: 34 of the Act

LOC: Madras

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