Chhathu Ram and Others Etc. Etc Vs. Commissioner of Income-tax, Bihar, Patna and Others

Decided On : Mar-03-1993

Court : Supreme Court of India

LAW: Section 23(3, the Income Tax Act, Section 12(1, Section 34(1 A, Section 34, the E.P.T. Act, Section 155(3, Section 35(6, Section 35, Section 66(1, Section 297 of the 1961 Act, Section 66(1, the Limitation Act, Section 66(1, Section 66, Section 34(1D, Section 34, Section 34, Section 34, Section 22, Section 34, the E.P.T. Act, Section 34(IB, the E.P.T. Act, Section 34, Section 35(6

PERSON: Jeevan Reddv, Chhathu Ram, Chhathu Ram, Darshan Ram, Bangalore, follows:(1A

NORP: J.1, Indian

DATE: 1453, 1454, 19802, 1942-43, 1922, March 14, 1945, 4,12,576, years 1940-41, 1947-48, the year 1954, August 20, 1960, October 20, 1967, November 30, 1970, year 1942-43, 1953, four years, 1961, year 1942-43, 1963, any year, previous year, the 1st day of September 1939, the 31st day of March, 1946, years, the period of eight years, four years, the 31st day of March, the years ending on the 31st day of March of the years 1941 to 1948, six months, 3928, 3929

ORG: the Patna High Court, Darshan Ram, the Books of M/s., Chhathu Ram Horilram Ltd., the Excess Profits Tax Act, The Excess Profits Tax, the Excess Profits Tax Act, Appellate, the Central Board of Revenue, Appellate, A.A.C, Tribunal, Tribunal, the Excess Profits Tax, Tribunal, the Patna High Court, Tribunal, the Tribunal under Section 256(1, Tribunal, Tribunal, Patna High Court, Tribunal, The High Court, Tribunal, Tribunal, Tribunal, the High Court, the High Court, the Central Board of Revenue, IB, the Central Board, the Central Board of Revenue, the Central Board of Revenue, the Central Board of Revenue, the Central Government, the Excess Profits Tax, the Excess Profits Tax, Appellate

CARDINAL: two, 4,54,431, 1,92,000, 1,52,000, 97,000, 53,620, 1A, 6, 6, 1, 6, 5, 3, 1, 1A, 1A, one, two, one, 2, 2, 3, 1, 1A, 1A, 1991.12, two

GPE: A.A.C., A.A.C., A.A.C., A.A.C., Sankappa, Clause, Clauses, A.A.C.

MONEY: 1968]68ITR760(SC