Hungerford Investment Trust Ltd. Vs. Income Tax Officer and ors.

Decided On : Feb-17-1998

Court : Supreme Court of India

LAW: the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, the IT Act, a Constitution Bench, a Constitution Bench, the IT Act, the IT Act, the IT Act

ORG: SMT, Hungerford Investment Trust Ltd., Turner Morrison & Co. Ltd., ITO, Turner Morrison & Co. Ltd., Turner Morrison & Co. Ltd., ITO, Turner Morrison & Co. Ltd., ITO, CIT, CIT, ITO, Turner Morrison & Co. Ltd., Turner Morrison & Co. Ltd., M/s. Turner Morrison & Co. Ltd., ITO, Turner Morrison & Co. Ltd., ITO, CIT, M/s. Turner Morrison & Co. Ltd., ITO, Turner Morrison & Co. Ltd., AAC, AAC, ITO, Turner Morrison & Co. Ltd., ITO, AAC, ITO, ITO, the Calcutta High Court, the Calcutta High Court, the Calcutta High Court, AAC, ITO, AAC, AAC, ITO, Turner Morrison & Co. Ltd., M/s. Hungerford Investment Trust Ltd., ITO, ITO, ITO, ITO, ITO, ITO, ITO, ITO, ITO, AAC, M/s. Turner Morrison & Co. Ltd., inter alia, Turner Morrison & Co. Ltd., AAC, Turner Morrison & Co. Ltd., AACs, Court, S. C. Prashar & Anr, Vasantsen Dwarkadas & Ors, SC, Court, the High Court, Court, CIT, Tribunal, Tribunal, ITO, Dwarkadas, ITO, Tribunal, ITO, HUF, AAC, HUF, ITO, ITO, Murlidhar Bhagwan Das, Court, Court, AAC, AOP, HUF, AAC, Murlidhar Bhagwan Das, Court, CIT, AOP, ITO, Debi Prasad, Tribunal, Court, AAC, AOP, ITO, Estate of Late Rangalal Jajodia, CIT, Court, CIT, ITO, AOP, AAC, AOP, ITO, ITO, AAC, ITO, AOP, M/s. Turner Morrison & Co. Ltd., Turner Morrison & Co. Ltd., Murlidhar Bhagwandas, Turner Morrison & Co. Ltd., Turner Morrison & Co. Ltd., ITO, ITO, Turner Morrison & Co. Ltd., M/s. Turner Morrison & Co. Ltd., Turner Morrison & Co. Ltd., Turner Morrison & Co. Ltd., AAC, AAC, AAC, Murlidhar Bhagwandas, Court, Court, AOP, Court, AAC, inter alia, ITO, ITO, AAC, ITO, AOP, AOP, AAC, ITO, Court, Murlidhar Bhagwandas, Murlidhar Bhagwandas, AAC, ITO, The High Court

PERSON: SUJATA V. MANOHAR, Art, Bench, Sardar Lakhmir Singh, S. C. Prashar, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Purshottam Laxmidas, Sardar Lakhmir Singh, s. 31(3, Ambala Flour Mills, Debi Prasad, Debi Prasad, Rangalal Jajodia, Shri Rangalal Jajodia, Mohd, Shakoor Mohd, Bashir, Zahur Bux, Mohd, Mohd, Bashir, Zahur Bux, Zahur Bux, Zahur Bux, Mohd, Mohd, Bashir, Zahur Bux.13, S. C. Prashar

GPE: Singapore, India, Singapore, S. C. Prashars, Vasantsen Dwardakas, S. C. Prashars, India, India, India, Murlidhar, Art

MONEY: 100 per cent

DATE: 1949-50, 1950-51, 1951-52.2, 1922, 1955, 1949-50, 1950-51, 1951-52, 1949-50, 1922, 1949-50, 1949-50, 24th March, 1954, 1949-50, 29th October, 1954, 1950-51, 1951-52, February, 1955, 16th February, 1955, 25th February, 1955, 1950-51, 1951-52, the three assessment years, November, 1960, 1950-51, 1951-52, 1922, 1949-50, October, 1961, the three assessment years, 31st January, 1972, October, 1961, August, 1982, under s. 31, 26th October, 1961, 1922, s. 31, November, 1960, 1949-50, 1950-51, 1951-52, October, 1961, 1950-51, 1951-52, 1922, October, 1961, 1949, 1922, that year, that year, any year, eight years, four years, the expiry of two years, under s. 31, 1953, 1953, 1st of April, 1952, October, 1961, 1949-50, 1922, 29th November, 1960, 1963, 1st April, 1952, the same day, 1963, any year, the year, a particular year, year, the year, 1971]79ITR505(SC, 1971]79ITR505(SC, 1950-51, 1951-52, 1949-50, 1922, 1954, 1955, 1950-51, 1951-52, 1949-50, 1949-50, 1950-51, 1951-52, 1950-51, 1951-52, 1949-50, 1949-50, under s. 31, 29th November, 1960, 1922, 26th October, 1961

ORDINAL: 11th, second, 26th, 26th, 13th, second, 26th, 26th, second, second, second, second, 26th, second, second, second, second, second, second, second, second, second, second, second, second, second

PRODUCT: Thereupon M/s. Turner Morrison & Co. Ltd., Dwarkadass

CARDINAL: 34(1, three, us.3, 34, 34(3, 23(2, two, 23(2, 50.4, 34(1, 34(3, 33, 33A, 33B, 66, 34(3, 34(3, three, 34(3, 3, one, 1, 14, 49, 10, 34(3, 1964]52ITR335(SC, 1964]52ITR335(SC, 346, 34(3, 30(1, 34, 1970]78ITR256(SC, 1970]78ITR256(SC, one, 34(3, 34(3, 1973]89ITR57(SC, 1973]89ITR57(SC, one, two, two, two, two, 34(3, 30(1, 31, 4, 34(3, 4, 14

TIME: under s. 23(2).'Pursuant

NORP: Hindu, Hindu, Hindu