Peico Electronics and Vs. Inspecting Assistant

Decided On : Sep-30-1992

Court : Income Tax Appellate Tribunal ITAT Kolkata

LAW: section 80HHC, section 80HHC, section 80HHC, section 263.Singh Mica Mining Co. Ltd., section 263, section 263, section 263, Section 263, Section 80HHC, Section 32A of the Act, Section 143(3, Section 80HHC, Section 80HHC, Section 32A of the Act, Section 80HHC, Section 263, the I.T. Act, Section 80HHC, Section 80HHC, the I.T. Act, Section 40A(9, Section 263.The, Section 263, Section 263, Section 80HHC, Section 32A of the Act, Section 263, Section 263, Section 80HHC, Section 263, Section 263, Section 263, Section 263, the Finance Act, the Finance Act, Section 263, the Explanation to Section 263, Section 263, Section 263, the Finance Act, the Finance Act, Section 263, Section 263, Section 263, Section 80HHC, Section 80HHC, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, Section 263, the Division Bench, Section 263, Section 154, Section 147, Section 263, Section 148, Section 263, Section 263, the Finance Act, the Finance Act, Section 263, the Finance Act, the Finance Act, the Explanation to Section 263, the Finance Act, the Finance Act, Section 263, Section 263, Section 263, Section 80HHC of the Act, Section 32A, Section 80HHC, Section 263, Section 80HHC, Section 32A, Section 263, Section 80HHC, Section 32A, Section 263, Section 263, Section 80HHC, Section 32A, Section 80HHC, Section 80HHC, Section 263, Section 263, Section 263, Section 80HHC, Section 32A, Section 263

ORG: the Duty Draw Backs and Cash Subsidies, the Commissioner (Appeals, the Loni Factory, the Loni Factory, CIT, Hamilton &amp, Co., CIT, CIT, Loni Factory, Assessing, the CIT (Appeals, ITO, CIT, ITO, Loni Factory, the Eleventh Schedule, CIT, CIT, CIT, CIT, Dwarkadas &, Co.(P.) Ltd., the Calcutta High Court, General Beopar Co., P.) Ltd., CIT, CIT, the Calcutta High Court, CIT, the Eleventh Schedule, CIT, CIT, the Calcutta High Court, CIT, CIT, the Calcutta High Court, Singho Mica Mining Co. Ltd., CIT, the Bombay High Court, Ritz Ltd., Union of india, CIT, M.A. Unneerikutty, ITR, Kerala High Court, the Bombay High Court, CIT v. P.Muncherji &amp, CIT, the Calcutta High Court, Loni Factory, CIT, CIT, CIT, CIT, the Calcutta High Court, CIT, the High Court, The High Court, the Calcutta High Court, the Calcutta High Court, Hamilton &amp, P.) Ltd., CIT, ITO, Singho Mica Mining Co. Ltd., General Beopar Co., P.) Ltd. 's, Appellate, Department, Appellate, the Calcutta High Court, General Beopar Co., P.) Ltd.'s, CIT, ITR, General Beopar Co., P.) Ltd. 's, Court, the Calcutta High Court, ITO, the Calcutta High Court, the Hon'ble High Court, Court, the High Court, the Supreme Court, State, Madras, Madurai Mills Co. Ltd., the Supreme Court, the Calcutta High Court, the Calcutta High Court, General Beopar Co., P.) Ltd. 's, the Calcutta High Court, General Beopar Co., P.) Ltd.'s, Court, Supreme Court, Gojer Bros., the Supreme Court, the Court of first instance, Court, Court, Court, Court, the Supreme Court, the Kerala High Court, CAT, Travancore Tea Estates Co. Ltd., Tribunal, Dwarkadas &amp, P.) Ltd. 's, Kerala High Court, the Gujarat High Court, ITO, ITR, the Bombay High Court, P. Muncherji &amp, Co., the Bombay High Court, Tribunal, CIT, The Calcutta High Court, Explanation, Hamilton &amp, P.) Ltd., Hon'ble High Court, Explanation, CIT, CIT, Lordship Sabyasachi Mukharji, the Supreme Court, Madurai Mills Co. Ltd.'s, the CIT (Appeals, the Loni Factory, ITO, the CIT (Appeals, CIT, Hamilton &amp, Co.(P.) Ltd. 's, the CIT (Appeals, Legislature, the Kerala High Court, Travancore Tea Estate Co. Ltd. 's, Oil India Ltd., CIT, the CIT (Appeals, AAC, the High Court, AAC, CIT, the High Court, AAC, CIT, the Duty Draw Backs and Cash Subsidies, the CIT (Appeals, the Loni Factory, the Loni Factory, the Eleventh Schedule, CIT, Oil India Ltd. 's, CIT, CIT, Investment Allowance, the Loni Factory, the Loni Factory, CIT, CIT, CIT, CIT, CIT, ITO

PERSON: Schedule XI, 8,29.739, Loni, Addl CIT, K.Ray, Beopar Co.(P.) Ltd. 's, Biswas, Biswas, Biswas, Biswas, Lal Singh MR, Karsandas Bhagwandas Patel, G.V. Shah, Bill, Roy v. Addl, J., Ray

DATE: 1978, 1991, the assessment year 1983-84, the accounting year ended, 27-7-1983, 11,90,941.3, 30,90,998, 23rd March, 1988, 1987, 1929, the year, 1981, 1990, 1988, 1989, 1992, 1st June, 1988, 1987, 1988, 1989, 1991, 1989, 1967, 1988, 1975, 1988, 1989, 1988, 1989, 1988, 1988, 1989, 1988, 1982, a period of, 11 months, 12 months, 11 months, 12 months, the year, the accounting year ended, the assessment year, the year ended 31-12-1982, elcos

CARDINAL: 111, 187, 24, 31, 24, 1,13,248, 23,00,552, 31-3-1987, 1,13,248, 23,00,552, 10,716, 17-3-1988, 24, 40A(10, two-fold, 31-3-1987, 167, 1977, 108, 24, 1-4-1982, 1978, 111, 231, 184, 599, 1-6-1988, 194, 546, 167, 671, 24, 1-6-1988, 1-6-1988, two, 187, 568, 167, 86, 576, two, 178, 74, 19, 144, two, two, two, 91, three, three, 172, 98, 255.15, 1-6-1988, 1-6-1988, 1-6-1988, 24, 92, 1-6-1988, 579, 1-6-1988, 1977, 109, 1, 31-3-1987, 1,13,248, two, 138, 836, 8, 8, 24, 8, two, two, two

GPE: assessee, West Bengal, Jeewanlal, Jeewanlal, Jeewanlal, assessee, the State of West Bengal, Premcnand, case.19, polycos

ORDINAL: firstly, first, first, first, first, first, first, first, first, first, second

PRODUCT: ITO 1

FAC: the Loni Factory, Hindustan Aluminium Corpn., Ground No., Ground No

WORK_OF_ART: Duty Draw Back, Hindustan Aluminium Corpn, Hindustan Aluminium Corpn.

NORP: Ratan