Okara Electric Supply Company Ltd. Vs. Commissioner of Income-tax

Decided On : Mar-02-1984

Court : Delhi

LAW: the I.T. Act, The I.T. Act

NORP: J.1

PERSON: Delhi Bench ', Shri K. P. Bhatnagar, Shri Bhatnagar, Shri Bhatnagar, Shri Bhatnagar, Shri Bhatnagar, Shri K. K. Wadhera, Shri Wadhera, Sri Bhatnagar, Shri Bhatnagar, per s. 41(2, Bench, Bench, Shri Bhatnagar, Shri Bhatnagar, Shri Bhatnagar, Shri Bhatnagar, Shri Bhatnagar's, Shri Bhatnagar, Shri Bhatnagar

ORG: the Appellate Tribunal, the Government of East Punjab, The State Government, the Provincial Government, the Provincial Government, The Provincial Government, Government, Punjab State Electricity Board, the Punjab State Electricity Board, the Punjab Government, ITR, AAC, the Tribunal for the assessment, ITO, ITO, AAC, ITO, AAC, Tribunal, Department, AAC, Tribunal, Tribunal, Government, Tribunal, Department, Tribunal, ITO, Tribunal, ITO, Tribunal, Tribunal, Tribunal, AAC, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, ITO, ITO, the Appellate Tribunal, AAC, Tribunal, Department, Tribunal, Tribunal, Tribunal, Division, Panipat Electric Supply Co. Ltd., CIT, The Bombay High Court, Akola Electric Supply Co. Pvt, CIT, the State Electricity Board, CIT, Rohtak Textile Mills Ltd., the Electricity Board, Board, Dalmia, Government, Rohtak Textile Mills Ltd., the Transfer of Property Act

DATE: 1961, the assessment year 1966-67, 1966-67, previous year ended on March 31, 1966, may 26, 1958, October 26, 1950, less than one year's, a period of, six months, January 3, 1958, January 4, 1959, June, 3, 1959, November 18, 1963, June 3, 1959, January 8, 1963, January 2, 1965, October 26, 1965, June 3, 1959, January 8, 1963, the accounting year, the assessment year 1966-67, 2,05,626, the assessment year 1966-67, 1961, the assessment year 1966-67, the assessment year 1966-67, the year, the year, the year, the assessment year 1966-67, the assessment year 1966-67, the assessment year 1959-60, that year, that year, the assessment year 1959-60, 1922, 1969-70, the assessment year 1966-67, the assessment year 1959-60, 1959-60, 1922, the assessment year 1959-60, 1961, the assessment year 1966-67, that year, the previous year, the previous year, 1965-66, April 1,1965, the previous year, 1959-60, that year, 1922, the previous year, 1959-60, the assessment year 1966-67, that year, the previous year, that year, the two assessment years, 1959-60, the assessment year 1959-60, that year, 1961, the assessment year 1959-60, 1961, the previous year, the assessment year 1959-60, the assessment year 1966-67, the previous year, the assessment year 1966-67, that year, the assessment year 1959-60, 1961, 1922, 1961, particular year, 1961, 1961, the year, the assessment year 1959-60, 1922, the assessment year 1959-60, the year, the previous year, 1959-60, that previous year, the year, the year, the previous year, 1959-60, the previous year, 1961, the previous year, the assessment year 1966-67, 1961, 1961, the assessment year 1959-60, the year, 1961, the previous year, the year, 1922, the period, 1965, October 26, 1965, January 4, 1959, the year, 1966-67, October 26, 1965, January 2, 1965, October 26, 1965, the assessment year 1965-66, the year, the previous year, the previous year, this year, 1961, 1922, which year, 1961, 1922, the year, the previous year, 1959-60, the previous year, the previous year, the assessment year 1966-67, 1959, December 6, 1959, March, 1962, March, 1962, 1961, year 1962-63, April 7, 1962, 1963-64, May, 1964, the previous year, 1965-66, years 1963-64, 1965-66, previous years, the year, a particular year, the prior year, that prior year, the year, the assessment year 1966-67, 1922, the 'year, the year, the previous year, the previous year, 1961

CARDINAL: 2, 60,000, 60,000, 35,215, 70,388, 40,000, 40,000, 15,382, 40,000, 60,000, 35,215, 82,237, 1,23,389, 1,34,390, 2,05,626, 71,263, 3., 1,34,390, 4, 1,34,390, 5, one, 6., 7, 147, 297(2)(d)(ii, 297(2)(d)(ii, 8, 27(2)(d)(ii, 9, 32(1, 10, 12, 11, 1972]86ITR501(Delhi, 512, 13, 12, 1978]113ITR265(Bom, 10(2)(vii, 1982]138ITR195(Delhi, four, 19, 12, 1972]86ITR501(Delhi, 1982]133ITR169(Delhi, 1972]86ITR501(Delhi, 1982]138ITR195(Delhi, 13

ORDINAL: second, Firstly, fourth

GPE: Explanationn, Gulati, Gulati, Gulati

FAC: the Transfer of Property Act

TIME: the new Act of 1961