Amiya Bala Paul Vs. Commissioner of Income Tax, Shillong

Decided On : Jul-07-2003

Court : Supreme Court of India

LAW: the Income Tax Act, Section 55A, Section 55A, Section 55A, the Wealth Tax Act, Section 55A, Section 131(1, Section 131(1)(d, Section 142(2, Section 55-A, the Wealth Tax Act, Section 2 Sub-section, the Wealth Tax Act, Section 12A, Section 8, Section 116, the Wealth Tax Act, the Income Tax Act, Section 120, Section 16A, the Wealth Tax Act, Section 16A, Section 16A, Section 16A, Section 35(aaa, the Wealth Tax Act, Section 23(ha, Section 23(3A, Section 16A, the Wealth Tax Act, Section 37(1, the Wealth Tax Act, the Code of Civil Procedure, Section 38, the Wealth Tax Act, the Income Tax Act, Chapter IV, Chapter, Section 16A, Section 23, Section 24, Section 34AA, Section 35 and Section 37, Section 16A, Section 2, Section 37(1, Wealth Tax Act and Section 133(6, Section 38, the Sections 131(1, the Income Tax Act, Section 142(2, Section 55A, Section 133(6, Section 142(2, Section 55A, Section 131, Section 75, Rule 9, Section 55A, Section 131(1, Section 75, Section 55A, Section 269L, Section 269B:(1)(a, Section 269C, Section 269F, Section 269J, Section 2, Section 38, Section 269, the Wealth Tax Act, the Income Tax Act, the Wealth Tax Act, the Income Tax Act, Section 55A, Section 269L.22

GPE: Kolkata, Guahati, Clause, Clause

DATE: between the years 1981 to 1983, the assessment year 1982-1983, year, 1983-84, 1961, the assessment year 1982-83, the assessment year 1982-83, the assessment year 1983-84, 1957, 1957, 1957, 1908, 1957, 27 of 1957, 1957, 1967]63ITR449(SC, 1908, '13, annual, '15, 1972, 1957, 1957

CARDINAL: 1,75,000, 1,70,000, 2,79,000, 1,77,000, 133(6, 133(6, 2, 3, 4, 5, 6, 38, 2, 3, 4, 5, 6, 1, 3A, 4, 6, 1, 27, 133(6, 133(6, 133(6, 1, 75 to 78, 76 to 78, 75, 1 to 8, 9, 11, 12, 13, 14, 9, 10, 9, 9, 1961CriLJ322, 1964]5SCR946, 131(1, 133(6, 133(6, 1, 2, 2, 1

ORG: the Income Tax Officer, Assessing, the Commissioner of Income Tax (Appeals, The Income Tax Appellate Tribunal, the High Court, Tribunal, the High Court, the Assessing Authority', Assessing, Assessing, Assessing, Assessing, the Revenue Authorities, the Civil Court, Assessing, Court, District Valuation Officer, Tax Authorities, the Wealth Tax Authorities, Wealth Tax Authorities, Assessing, the Appellate Authority, the Commissioner (Appeals, Court, the Wealth Tax Authority, Assessing, Assessing, Assessing, Sections 133(6, Assessing, CIT, East Commercial Co. Ltd., Assessing, Court, Court, or(d, Court, Court, Court, the State Government, Court, Court, Court, Valuation, Assessing, U.P., the Taxation Laws (Amendment) Act, Section 269L, Appellate Tribunal, Assessing, the High Court, Tribunal, the High Court

PERSON: jurisdiction.5, Order XXVI, Schedule, Order XXVI, Order XXVI Rule, Order XXVI Rule, Order XXVI Rule, Padam Sen v. State, Arjun Singh v. Mohindra Kumar

NORP: Hindu, Hindu, Hindu, Hindu

ORDINAL: third

EVENT: Sections 131(1