Commissioner of Agricultural Income-tax Vs. Panampunna Estates (No. 1)

Decided On : Jun-23-1997

Court : Kerala

LAW: Section 60(1, Section 35, Section 35, Section 35, Section 35, Section 35, Section 17, Section 35, Section 35, Section 19, Section 19, Section 147, Section 19(1, Section 26, Section 35, Section 26, the Bihar Act, Section 26, Section 34, Section 26, the Bihar Act, Section 34, Section 26, Section 35, Section 35, Section 35 of the Act, Section 35, Section 19, Section 34(l)(b, a Constitution Bench, Section 34, Section 35, Section 35, Section 35

PERSON: K.K. Usha, J.1, Addl, Bench, Kottayam, A. I. T. A. No, Kottayam, Kottayam, Pleader, Pleader, K.K. Ismail v. State, T.P. Elias, Maharajdhiraj, Kameshwar Singh v. State, Pleader, Kottayam, K.K. Ismail v. State, Bench, George v. STO, Bench, T.P. Elias, T.P. Elias, Kameshwar Singh, serve, M.S. Ramaraj v. Commissioner of, K.K. Ismail v. State, Kameshwar Singh, Kameshwar Singh, T.P. Elias, Cee Vee Kay and Co., .'14, Anandji Haridas and Co., Kottayam

ORG: Thiruvananthapuram, the Agricultural Income-tax Act, the Kerala Agricultural Income-tax, the Agricultural Income-tax, Appellate Tribunal, Intelligence, the Intelligence Squad, Sales Tax, Tribunal, the Intelligence Squad, Tribunal, the Supreme Court, Reliance, Sales Tax, Board of Revenue, Taxes, United Mercantile Co. Ltd., CIT, Associated Stone Industries, Kotah, CIT, the Agricultural Income-tax Officer, the Intelligence Squad, KLJ, the Kerala General Sales Tax Act, CST, CST, Cee Vee Kay Co., STC, CST, the Supreme Court, the Supreme Court, the Bihar Agricultural Income-tax Act, the Agricultural Income-tax Officer, the Agricultural Income-tax Officer, the Supreme Court, the Agricultural Income-tax Officer, the Agricultural Income-tax Officer, Bench, the Agricultural Income-tax Officer, Bench, the Supreme Court, Bench, the Bihar Agricultural Income-tax Act, the Supreme Court, the Supreme Court, CST, CST, The Supreme Court, S.P. Kushare, STO, the Supreme Court, the Madras High Court, Salem Provident Fund Society Ltd., CIT, United Mercantile Co. Ltd., CIT, the Agricultural Income-tax, Registrar, the Agricultural Income-tax, Appellate Tribunal

DATE: 1950, 1982, year, 1974-75, the year 1974-75, the assessment year 1974-75, August 5, 1975, August 28, 1978, 1950, July 2, 1979, August 5, 1975, August 6, 1950, 1979, 1993, 1959]37ITR388(SC, 1950, '35, any financial year, five years, the end of that year, August 5, 1975, August 6, 1975, 1973-74, 1974-75, 1979, 1963, 1963, 1961, 1993, 1996, 1993, 1959]37ITR388(SC, 1938, 1950, any financial year, exempt.11, the next assessment year, 1961, 1979, 1959]37ITR388(SC, 1959]37ITR388(SC, 1950, 1993, 1996, 55, 1922, any year, four years, the end of that year, '15, '16, the year 1974-75

CARDINAL: 41, 2, 69,923, 2,24,939, 2,748.9, 14,294.28, 1975.3, 43, 123, 90, 1967]64ITR218(Ker, 1997]224ITR560(SC, 5, 2, 59,156, 2,748.9, 43, 123, 769, 125, 1963.9, 90, 103, 55, 90, 390, two, three, one, 1981]131ITR429(Ker, 12, 665, 43, 123, 90, 103, 1997]224ITR560(SC, 34, 577, one, 1968]1SCR661, 1961]42ITR547(Mad, one, 1967]64ITR218(Ker, 1, 2.19

GPE: Panampunna Estates, Kottayam, Kerala, Kerala, R.S., Narayana, Shenoi v. State, Kerala, Kerala, Clause

ORDINAL: second

QUANTITY: 61,904.9 kgs

NORP: Maharajadhiraj, Indian, Indian, Maharajadhiraj, Maharajadhiraj, Indian