Commissioner of Income-tax Vs. M/S. Sun Engineering Works (P.) Ltd.

Decided On : Sep-17-1992

Court : Supreme Court of India

LAW: Section 148, the Income Tax Act, Section 147(a, Section 147(a, Section 147(a, Section 147(a, Section 256(2, Section 34, Section 261, Section 147, the Income Tax Act, Section 23(1, Section 34, Section 34(1)(b, Section 24(2, Section 24(1, Section 6, Section 6, Section 24(1, Section 10, Section 24(1, Section 24, Section 34, Section 34, Section 34', Section 34(1, Section 147, Section 147, Section 147 Income, Section 139, Section 147, Section 139.(2, Section 147, Section 148, Section 147(a, Section 139, Section 147(a, Section 148, Section 147, Section 147, Section 147, Section 147, Section 34, Section 256(1, the Income Tax Act, Section 147, Section 147, Section 147, Section 148, Section 147, the Wealth Tax Act, Section 17[1, the Wealth Tax Act 1957, the Income Tax Act, the Wealth Tax Act, Section 17, the Wealth Tax Act, Section, Section 147, Section 147(a, Section 34, the I.T. Act, Section 147, the I.T. Act, Section 8, the Surtax Act, Section 147, the I.T. Act, Section 148, Section 143(3).The Bench, Section 147, Section 34, Section 22(2, Section 22, Section 34(1)(b, Section 147, Section 34(1)(b, Section 34, Section 34, Section 34, Section 22(2, Section 148, Section 147, Section 147 of the Act, Section 147, Section 147, Section 147, Section 148, Section 147, Section 147, Section 152(2, Section 147, Section 147, Section 147, Section 147(a

GPE: Anand, N.D., N.D., Rm, Esthuri, Clause, Clauses, Madhavjee, 1931)(sic).Beaumont, Delhi, judgment.38, assessed.40, N.H., judgment.42

NORP: J.1, Indian, Indian

ORG: the H High Court of Calcutta, Shri A.S. Chowdhary, ITO, Appellate, The Appellate Authority, Appellate, Appellate, Hundi, Appellate, un, the Income Tax Appellate Tribunal, Tribunal, the Income Tax Officer, Tribunal, Appellate, Tribunal, Appellate, The High Court of Calcutta, the High Court, Tribunal, the Income Tax Officer, Bench, Court, The High Court, the Supreme Court, the High Court, the High Court, Taxes, Ors, Income-Tax and Excess Profits Tax, Supreme Court, the Supreme Court.and, the High Court, ITO, ITO, ITO, ITO, Appellate, Anglo-French Textile Co. Ltd., Brench, Court, Court, Bench, British India, Sections 42(1, Court, Bench, the Privy Council, the High Court, The High Court, Court, Bench, ITO, Tribunal, ITO, The High Court, or(d, Assessing, ITO, ITO, the High Courts, CIT, the Income-Tax Officer, CJ, The Rajasthan High Court, CIT, Tribunal, ITO, the Bombay High Court, ITO, ITO, The Allahabad High Court, Sons, Sharda Trading Co., CIT, ITO, ITO, the Bombay High Court, Ballarpur Industries Ltd., ITA, the Bombay High Court, CIT, Standard Motor Products of India Ltd., Bench, ITO, ITO, Chettinad Corporation Pvt. Ltd., CIT, ITO, Indian Refrigeration Industries P. Ltd., Tea Works, The Calcutta High Court, CIT, Assam Oil Co. Ltd., CIT, ITO, Bench, The Andhra Pradesh High Court, State Bank of Hyderabad, The Rajasthan High Court, CIT, The High Court, CIT, ITO, Bench, Bench, CIT, Indian Rare Earth Ltd., the Bombay High Court, the Supreme Court, Taxes, the Supreme Court, the Mysore Sales Tax Act, the Apex Court, the Mysore Sales Tax Act, High Courts, Court, The High Courts, HUF, Sri Satyanarayana Spinning Mills, the Privy Council, the Privy Council, ITO, the Privy Council, the Supreme Court, ITO, Court, the Privy Council, Court, Court, Court, ITO, Clauses, Court, Court, Court, Court, Court, Court, v. Union of India, Court, the Supreme Court, the Income Tax Officers', Section, Anglo French Textile Company Limited's, Ramulu, the High Courts, Tribunal, Appellate, Tribunal, The High Court, The High Court, the High Court, the High Court, Tribunal

DATE: 17th November, 1976:, the assessment year 1960-61, 17th of November, 1960, the assessment year 1961-62, 4th October 1961, 12.12.1962, the assessment year 1960-61, the assessment year 1961-62, 12.12.1962.Sub :, years, these years, years 1960-61, 1961-62, the assessment year 1960-61, the assessment year 1961-62, the two assessment years, 1961, the two assessment years, years, 1960-61, 1961-62, 12.12.1962, 12.12.1962, 12.12.1962, year 1960-61, year 1961-62, the relevant years, 12.12.1962, the years 1960-61, 1961-62, 1922, the previous year, the year ending 31st March, 1942, 1941-42, any year, that year, that year, the year, September 8, 1962, the assessment year 1950-, 51 10, 12.12.1962, 12.12.1962, the relevant year, the relevant year, appeal.11, that year, that year, the assessment year, 1922, 1922, less than thirty days, the previous year, year, year, that year, the relevant year, a particular year, the financial year 1931-32, 31st July, 1961, 1961, the relevant year, 1979, 1957, the year, 1922, 1961, 1964, 1980, annual, the assessment year, 1991, 1973, 1958, a particular year, 1977, 1957, 1957, 1970, 1941, the years 1944-45, the various years, 1922, the previous year, the year

CARDINAL: 36,418, 24,314, 27,000, 9,000, 27,000, 9,000, 36,418, thirty six thousand and, 24,314, twenty four thousand and, 147, 27,000, 9,000, 39, 177, 1970]75ITR373(SC, 1953]23ITR82(SC, four, 42(2)(3, 2, 2, 1, 1, 1, 2, 2, two, one, 1, 2, 1, 2, 3, 1961]41ITR539(SC, three, 147, 148, 148, 153, 148, 153, 1, 2, 148, two, 1, 16, 1968]68ITR842(Bom, 1973]92ITR453(All, 1984]149ITR19(Delhi, 1977]107ITR547(Ker, 1968]68ITR842(Bom, 1973]92ITR453(All, 118, 21, 1983]142ITR877(Mad, 1984]147ITR57(Mad, one, 46, 83, 457.24, 1982]133ITR204(Cal, 1977]110ITR527(Cal, 1988]171ITR232(AP, one, 1990]181ITR22(Bom, 1977]107ITR760(Bom, 32, 39, 177, 1970]75ITR373(SC, 2, 54,731, 1,09,613, one, one-third, two-thirds, one-third, two-thirds, two-thirds, 1971]3SCR9, 1977]110ITR527(Cal, 1982]133ITR204(Cal, 1983]142ITR877(Mad, 1988]171ITR232(AP, 1990]181ITR22(Bom

ORDINAL: first, first, first, first, first, first, first

PERSON: Rs, H.R. Sri, V. Jaganmohan Rao, Ranbir Chander, has(a, has(a, Vivian Bose, Arunachalam Chettiar, Joss, namely:(a, Thackersay, Anr, Hiralal, Rajasthan, Bench, Kevaldas Ranchhodas v., Shadi Lal, C. Ravindran, Bench, Ekambareeswarar Coffee, Ram Sevak Paul, Rangnath Bangur, supplied)26, Hiralal, Kanta Bhatnagar J., Full Bench, H.M. Esufali KM, R.R. Sri Ramulu, V. Jaganmohan Rao, Jaganmohan Rao's, year.33, Jaganmohan Rao's, Jaganmohan Rao's, Rajahmundry, Jaganmohan Rao's, Jaganmohan Rao's, Jaganmohan Rao's, Madhav Rao, Jiwaji Rao Scindia Bahadur, H.M. Esufali, Jaganmohan Rao's

EVENT: the 1922 Act

LOC: Madras, Act.31

PRODUCT: 711, 246