Commissioner of Income-tax Vs. Kerala Financial Corporation

Decided On : Oct-24-1984

Court : Kerala

LAW: Circular, Section 263, the I.T. Act, the I.T. Act, Section 119, Section 36(1)(vii, Section 119 of the Act, Section 116, Section 119, Circular

PERSON: Kothu Thommen, Cochin Bench, Haryana Civil Secretariat, Chandigarh, Sri P.K.R. Menon, Sri Dasthur, Shrimati Singari Bai, Kameshwar Singh, Hidayatullah J., Devi Films, justified.27, Sri Dasthur's, Mahesh Anantrai Pattani, Laxmandas Sejram v., Sri Dasthur, Sri Dasthur, Edward, Navnit Lal C. Javeri v. Sen, Edward, Damodaran, Cochin Bench

ORG: Appellate Tribunal, the Kerala Financial Corporation, the State Government under Section 3, the State Financial Corporations Act, the Reserve Bank of India, the Reserve Bank of India, the Reserve Bank of India, Central Board of Direct Taxes, the 'Board', Finance Department, SuspenseAccount, Board, the Reserve Bank of India, Board, the Government of Haryana, the Interest Suspense Account, the Interest Suspense Account, the Interest Suspense Account, the Interest Suspense Account, ITO, ITO, the Interest Suspense Account, Tribunal, the Interest Suspense Account, Board, the Government of Haryana, State Bank of Travancore v. CIT, Tribunal, Tribunal, State Bank of Trawancore v., the State Bank of Travancore, Tribunal, Tribunal, Tribunal, the Reserve Bank of India, the Interest Suspense Account, Tribunal, the Reserve Bank of India, Tribunal, Tribunal, Tribunal, the Reserve Bank of India, Tribunal, the Interest Suspense Account, Tribunal, the Government of Haryana, Tribunal, Tribunal, the Interest Suspense Account, the Interest Suspense Account, Tribunal, the Interest Suspense Account, the Reserve Bank of India, Tribunal, the Government of Haryana, the Interest Suspense Account, Board, the Interest Suspense Account, Kashiparekh & Co. Ltd., CIT, the Supreme Court, CIT, Birla Gwalior, the Interest Suspense Account, the Interest Suspense Account, the Interest Suspense Account, Tribunal, Tribunal, the Interest Suspense Account, Sutlej Cotton Mills Ltd., CIT, CIT, Courtney Terrell C.J., the Supreme Court, Morvi Industries Ltd., CIT, Keshav Mills Ltd., CIT, the Supreme Court, CIT, Krishnaswami Mudaliar, the Supreme Court, charge.19, CIT, CIT, K.R.M.T.T. Thiagaraja Chetty & Co., Debaprasanna Muhherji, CIT, James Finlay & Co., CIT, Morvi Industries Ltd., CIT, Cotton Mills Ltd., CIT, CIT v. Shoorji Vallabhdas & Co., Poona Electric Supply Co. Ltd., CIT, The Supreme Court, the Supreme Court, the Bombay High Court, H.M. Kashiparekh & Co. Ltd., CIT, the Supreme Court, CIT, Birla Gwalior, CIT, Chamanlal Mangaldas & Co., H.M. Kashiparekh & Co. Ltd., CIT, The High Court, Pondicherry Railway Co. Ltd., CIT, State Bank of Travancore v. CIT, an Interest Suspense Account, Catholic Bank of India, CIT, KLT 653, the Reserve Bank of India, CIT v. Motor Credit Co. P. Ltd., Tribunal, the State Transport Corporation, CIT, CIT, Express Newspapers Ltd., the Calcutta High Court, CIT, Rajasthan Investment Co., Reform Flour Mills Private Ltd., CIT, Tribunal, State Bank of Travancore v. CIT, Catholic Bank of India, CIT, KLT 653, Tribunal, Reform Flour Mills Private Ltd., CIT, Tribunal, Tribunal, Pursa Ltd., CIT, CIT, Tribunal, the Reserve Bank of India, the Interest Suspense Account, the Reserve Bank of India, the State Financial Corporations, Tribunal, Board, the Government of Haryana, Tribunal, the Government of Haryana, Board, J.K. Synthetics Ltd., Central Board of Direct Taxes, Government, Board, the Board: Circular No, CIT, India Sea Foods, Ellerman Lines Ltd., CIT, ITO, CIT, India Sea Foods, Gestetner Duplicators Private Ltd., CIT, Tribunal, ITO, ITO, Tribunal, well.33, Tribunal, Board, Tribunal, New Jehangir Vakil Mills Ltd., CIT, CIT, CIT, the Reserve Bank of India, the Government of Haryana, the High Court, Registrar, Appellate Tribunal

DATE: the year ending March 31, 1974, the year ending March 31, 1975, years 1974-75 and 1975-76, 1951, 20 years, 1076, November 21, 1973, April 16, 1973, 11864, March 15, 1973, three years, the accounting years, March 31, 1974, March 31, 1975, years 1974-75 and, the previous years ending on March 31, 1974, March 31, 1975, 1961, April 16, 1973, November 21, 1973, March 31, 1972, the accounting year ending March 31, 1973, that year, three years, November 21, 1973, the year ending March 31, 1973, three years', half-yearly, the relevant years, 1960]39ITR706(Bom, the accounting years ending on March 31, 1973, March 31, 1974, March 31, 1975, March 31, 1976, the accounting year ending on March 31, 1973, the accounting year, '17, the year, the year, the year, the end of the year, the end of the year, '18, 1933, 1953]24ITR525(SC, 1960]39ITR706(Bom, '22, '24, 1964, 1983, 1978]114ITR227(Cal, 1964, 1954]25ITR265(SC, 1961]41ITR481(SC, 3754, August 25, 1924, 1952, October 6, 1962, June 20, 1978, October 6, 1952, October 6, 1952, 1924, August 25, 1924, October 6, 1952, 1924, three years, 1952, the relevant years

CARDINAL: 2,44,737.13, 2, half, 207/10/73, 30, 4, 2,44,737 13, two, 1977]110ITR336(Ker, 6, 7, 1977]110ITR336(Ker, three, 9, 8, three, 1973]89ITR266(SC, 1979]116ITR1(SC, 1945]13ITR224(All, 1936]4ITR71(Patna, 1971]82ITR835(SC, 1953]23ITR230(SC, two, 1964]53ITR122(SC, two, 1, 94, 1951]20ITR293(Cal, 1982]137ITR698(Cal, 1971]82ITR835(SC, 1979]116ITR1(SC, 1962]46ITR144(SC, two, 1965]57ITR521(SC, 1973]89ITR266(SC, 270):'The, 1960]39ITR8(SC, 1960]39ITR706(Bom, 722):'The, 1977]110ITR336(Ker, two, 1981]127ITR572(Mad, 143, 1980]124ITR117(Mad, 1978]113ITR294(Cal, 1977]110ITR336(Ker, two, 1981]132ITR184(Cal, 1964]54ITR763(Guj, three, 41(V, 6D, 27(44)-II/52, 1979]119ITR334(Ker, two, 1965]56ITR198(SC, 1971]82ITR913(SC, 1981]131ITR597(SC, 1979]119ITR334(Ker, 1979]117ITR1(SC, one, 1966]60ITR250(SC, 1980]121ITR572(SC

PRODUCT: F, 386

ORDINAL: third, first, first

GPE: charged.15, assessee, assessee, Sarupchand, I.T.

NORP: Suspense, suspense, hearing.32, Varghese