Uco Bank, Calcutta Vs. Commissioner of Income-tax, West Bengal

Decided On : May-13-1999

Court : Supreme Court of India

LAW: Section 256(1, Section 263, Section 145, Circular, Section 119, Section 119 of the Income-tax Act, Section 119(2)(a, Section 119, Section 119, Section 12(1B, Section 12(1B, Section 12(1B, Section 12(1B, Section 12(1B, Section 12(1B).14, Section 119 of the Act, Section 119, Section 119, Chapter XX-C of the Income-tax Act, Chapter, The Constitution Bench, the Constitution Bench, Section 119 of the Income-tax Act, Section 119 of the Income-tax Act, Section 145, Section 145, Section 145, Section 119 of the Income-tax Act, Section 119

PERSON: Sujata V. Manohar, Spicer, Kerala, Navnitlal C. Javeri v. K.K. Sen, Ernakulam, E.S. Venkataramiah, Navnitlal C. Javeri v. K.K. Sen, Keshavji Ravji, Navnitlal C. Javeri v. K.K. Sen, Navnitlal C. Javeri v. K.K. Sen, Keshavji Ravji

CARDINAL: 235, 1996.2, 235, 49,15,435/-, 1986]158ITR102(SC, 186, 1986]158ITR102(SC, 1089, 41(V-6)D, 1977]110ITR336(Ker, 20.6.78, 6.10.1952, 2, 1, 1965]56ITR198(SC, five, 1981]131ITR597(SC, two, 1990]183ITR1(SC, three, 1993]199ITR530(SC, five, 1A88, two, 1986]158ITR102(SC, three, two, more than half, five, three, 9.10.1984, two, 1994]210ITR129(SC, 10408, 1996:22, two, 235, two, two, 235

ORG: United Commercial Bank Ltd., the Central Board of Direct Taxes Circular, Appellate Tribunal, the High Court, the High Court, Tribunal, CIT, Board, IAC, The High Court, Court, State Bank of Travancore v. Commissioner of Income-tax, the assessee-bank, Pegler, Practical Auditing, Court, State Bank of Travancore v. Commissioner of Income-tax, Interest Suspense Account, Interest Suspense Account, the Interest Suspense Account, State Bank of Travancore v. CIT, supra])8, the Income- tax Officer, the Central Board of Direct Taxes, inter alia, the Central Board of Direct Taxes, Board, The Kerala High Court, State Bank of Travancore v. Commissioner of Income-tax, State Bank of Travancore v. Commissioner of Income-tax, The Central Board of Direct Taxes, the Central Board of Direct Taxes, The Board's Instruction No, Board, the Central Board of Direct Taxes', the Central Board of Direct Taxes', the Central Board of Direct Taxes, The Central Board of Direct Taxes, Appellate, Board, Board, Board, Board, Board, the Board under Section 119 of the Income Tax Act, Appellate, Income-Tax, inter alia, Bench, Court, Parliament, the Central Board of Revenue, Court, CBDT, K.P. Varghese v. Income Tax Officer, Bench, P.N. Bhagwati, Bench, Central Board of Direct Taxes, Court, the Central Board of Direct Taxes, Co., Income-Tax, Bench, Court, Board, Board, C.B. Gautam v. Union of India and Ors, Bench, Court, the Central Board of Direct Taxes, The Central Board, Court, Court, The State Bank of Travancore v. Commissioner of Income-Tax, Court, the Central Board, Court, Court, Court, Court, Court, Court, K.P. Varghese v. Income Tax Officer, Court, Court, Court, Court, the State Bank of Travancore v. Commissioner of Income-Tax (Supra, Act, Bench, State Bank of Travancore v. Commissioner of Income-Tax (Supra, Co., Income-Tax (Supra, Bench, Department.20, Department, Bench, Court, Kerala Financial Corporation, Income-Tax, Court, State Bank of Travancore v. Commissioner of Income-Tax (Supra, C.B.D.T., M/s Tamil Nadu Industrial Investment Corporation Ltd., the United Commercial Bank Ltd.

DATE: the assessment year 1981-82, the three previous years, year 1981-82, 28th of February, 1985, October, 1984, 1987, 14.10.1988, October, 1984, the last three years, 1981-82, the year, 1961, 1952, October, 1952, 20th of June, 1978, 20th of June, 1978, 6th of October, 1952, 1952, 20th of June, 1978, October, 1952, thirty six years, 1984, three consecutive accounting years, the fourth year, the fourth year, the respective years, year 1979-80, 1186, year 1978- 79, June, 1978, October, 1984, the assessment year 1979-80, the assessment year 1978-79, October, 1952, the assessment year 1979-80, October, 1984, October, 1984, year 1981-82, October, 1984, 1961, October, 1984, the end of three years, three years, the fourth year, 1955, 1st of April, 1955, past years, years 1955-56, 30th of June, 1955, 10th of May, 1955, 30th of June, 1955, October, 1952, 20th of June, 1978, 20th of June, 1978, October, 1984, the assessment year 1979-80, October, 1984, three years, the first three years, three years, the fourth year, 9885-87 of 1996, years, 1972-73, 1973-74, years, October, 1952

ORDINAL: 9th, 5th, 9th, 6th, 6th, 9th, 9th, 6th, 9th, 9th, 6th, 9th, first, 6th, second, second, 9th, 9th, second, 6th

GPE: Kerala, Kerala, Kerala, Bombay, K.P., Kerala

WORK_OF_ART: Shukla and Grewal on Advanced Accounts, Ninth Edition

PRODUCT: Act.15

PERCENT: 15%