S.P. Jaiswal, Etc. Vs. Commissioner of Income-tax

Decided On : Mar-06-1997

Court : Supreme Court of India

LAW: Section 256, the Income Tax Act, Section 256(1, Section 256(1, Section 60 of the Act, Section 61, Chapter V of the Act, Section 61 of the Act, Section 256 of the Act, the Income Tax Act, Section 256, Section 16(1)(c, Section 16(1)(c, Section 16(3)(1)(iii, Section 16(3)(a)(iii, the Income Tax Act, Section 64(1, Section 16, Chapter V

PERSON: Pattanaik, Karnal, Act.4, Rammurthi, Mitchell, Orissa, Jammu, Raghbir Singh, Rammurthi, Mohini Thapar v. Commissioner, Rammurthi, Pelleti Sridevamma, Rammurthi, Rammurthi, Macmillan, disembarrass

NORP: J.1, Punjab, Indian, Punjab

ORG: Haryana High Court, The Income Tax Appellate Tribunal, the High Court, Tribunal, the High Court, the Karnal Distillery Company Limited, Messers Modern Property Dealers, Karnal, Messers Modern Property Dealers, Messers Modern Property Dealers, the Messers Modern Property Dealers, the Income Tax Appellate, Tribunal, Tribunal, Tribunal, the High Court, Assessing, Appellate, Tribunal, Tribunal, Tribunal, The High Court, the Appellate Tribunal, the High Court, the High Court, Messrs Modern Property Dealers, Messrs Modern Property Dealers, the High Court, the High Court, Tribunal, Court, Court, the High Court, the Appellate Tribunal, Tribunal, The High Court, the High Court, the High Court, Court, Patnaik & Co. Ltd., Court, the High Court, Tribunal, the High Court, Court, the High Court, Tribunal, the High Court, Court, Himachal Pradesh, the Indian Income Tax Act, Court, the Indian Income Tax Act, Court, Court, Smt, Court, Court, Court, Court, Chamberlain v. Inland Revenue Commissioners, Legislature, Court, Tulsidas Kilachand and Ors, Indian Income Tax Act, the Indian Income Tax Act, Chamberlain, apply.16, Court, the High Court, the High Court, Court

CARDINAL: 1, 15,814, 1,74,639.00, 3.4.1962, two, three, 1.4.1963, three, 1.4.1963, 1,74,639.00, two, 1951]19ITR191(SC, 1986]161ITR365(SC, 5, 1965]57ITR408(SC, 1972]83ITR208(SC, 1922.12, 1995]216ITR826(SC, 1970]77ITR27(SC, 1970]77ITR27(SC, 1996]218ITR239(SC, 25, 317, 1961]42ITR1(SC, 1.4.1963

DATE: 1961, 1967-68, the Assessment Year 1963-64, the very same day, 1963-64, years, 1963-64, that year, years, 1927, 1922, 1922, 1922, 1961, 1943, 1961

EVENT: the Assessment Year

ORDINAL: second, first

GPE: West Bengal, Atchaiah, Bombay City

PRODUCT: 1 K.B. 719

LOC: Kashmir

WORK_OF_ART: Calcutta and Ors

FAC: Prem Bhai Parekh's