Commissioner of Income-tax Vs. Varkey Chacko

Decided On : Nov-07-1980

Court : Kerala

LAW: the I.T. Act, Section 274, Section 274(2, the Amendment Act, Section 271, Section 142(1, Section 143(2, Section 176(3, Section 273, Section 212, Section 274, Section 274, Section 49, Section 271, Chapter, Section 271, Chapter, Section 274, the G.T. Act, Section 17(1)(a, the G.T. Act, Section 17(1)(a, the G.T. Act, Section 271 of the Act, Section 274, Section 274(2, Act 42 of 1970, Section 274(2, Section 271(1)(c, Section 274(2, Act 42 of 1970, Section 271(1)(c)(iii, Section 274, Section 274, Section 271(1, Section 274, Section 271(1)(c, Section 274(2, Section 274(2, Act 42 of 1970, Section 271(1)(c, the Amending Act, Act 42, Section 271(1)(c, Section 274(2, the Division Bench, Section 271(1)(c, Section 274(2, Section 274(2, Act 42 of 1970

PERSON: Balakrishna Eradi, Cochin Bench, O. P. No, levy penalty, Mohan v., levy penalty, Addl, Madras, Addl, Bhan Singh Boota, Bhan Singh Boota, Bhan Singh Boota, suo motu, force-, Desai J., Mittal J., Khaja Khutabuddinkhan, levy penalty

ORG: Appellate Tribunal, Tribunal, the Commissioner of Income-tax :'Whether, Appellate Tribunal, ITO, ITO, ITO, AAC, ITO, ITO, AAC, ITO, AAC, IAC, Tribunal, Tribunal, AAC, ITO, ITO, Tribunal, ITO, Tribunal, AAC, ITO, AAC, ITO, ITO, ITO, Reliance, CGT, C. Muthukumaraswamy Mudaliar, Continental Commercial Corporation, ITO, CGT, C. Muthukumaraswamy Mudaliar, ITO, ITO, the Supreme Court, Continental Commercial Corporation, ITO, ITO, ITO, CIT, inter alia, ITO, the Division Bench, CGT, C. Muthukumamswamy Mudaliar, Reliance, the Punjab High Court, CIT, CGT, C. Muthukumaraswamy Mudaliar, CIT, the State of the law, the Madras High Court, ITO, Continental Commercial Corporation, ITO, CGT, C. Muthukumaraswamy Mudaliar, the Punjab High Court, CIT, Explanation, ITO, the Supreme Court, Jain Brothers v. Union of India, Parliament, ITO, CIT v. Raman Industries, CIT, Balabhai & Co., the IAC of Income-tax, the Gujarat High Court, CIT, Balabhai & Co., IAC, CIT v. Raman Industries, IAC, Divan C.J., the Andhra Pradesh High Court, CIT, Continental Commercial Corporation, ITO, Tribunal, ITO, IAC, ITO, Registrar, Tribunal

DATE: 1961, 31st May, 1977, 1977, the assessment year 1968-69, the year, March 31, 1968, April 16, 1970, March 27, 1972, March 26, 1974, 1970, 1970, 1970, 1970, April 1, 1971, 1970, 1970, 1958, 30th June, 1962, 1962, 1st April, 1963, 30th June, 1962, 30th June, 1962, the last date, the assessment year 1970-71, December 22, 1970, 1st April, 1971, 1970-71, 25th January, 1973, 1970, 1961, 1970, 1970, 1970, April 1, 1971, '10, 1970

CARDINAL: 887, 2, 25,000, 10,000, 1,000, 2, 25,000, 25,000, 1, 2, 1, one thousand, 2, 1, twenty-five thousand, 2, 1975]98ITR540(Mad, 1975]100ITR170(Mad, 2, 1975]98ITR540(Mad, 1979]120ITR1(SC, 1975]100ITR170(Mad, 1,000, 25,000, 4,000, 1975]98ITR540(Mad, 1975]100ITR170(Mad, 1975]98ITR540(Mad, 2, 2, 1970]77ITR107(SC, 274(1, 275, 2, twenty-five thousand, 1980]122ITR301(Guj, 25,000, 1980]122ITR301(Guj, 1978]114ITR905(AP, 912, 1,000, 25,000, 1975]100ITR170(Mad, 1,000, 25,000

GPE: T.L., T.L., Clause, T.L., Clause, G.T., Brij, Singh, Singh, Singh, Addl