Commissioner of Income-tax Vs. P.i. Issac and ors.

Decided On : Aug-26-1987

Court : Kerala

LAW: Section 256(1, Section 274(2, Section 65, the Taxation Laws (Amendment) Act, Section 271(1)(c, Section 148, Section 274(1)(c, Section 274(2, Section 65, the Taxation Laws (Amendment) Act, Section 274, Section 65, the Taxation Laws (Amendment) Act, Section 271(1, Section 271(1, Section 274, Section 274, Section 271, Section 274, Section 271, Section 65, Section 274, Section 271(1, Section 274(2, Section 274, Section 274(2, Section 271(1)(c, Section 274, Section 65, the Taxation Laws (Amendment) Act, Section 65, Section 274, Section 271(1)(c, Section 274(2, Section 271(1)(c, Section 274(2, Section 274, Section 274, Section 271(1)(c)(iii, Section 274, Section 274, Section 271(1, Section 271(1)(c, Section 274(2, Section 274(2, Act 42 of 1970, Section 271(1)(c, the Amending Act, Act 42, Section 274, Section 274, Section 274(2, Section 271(1)(c, Section 274, Cal 573, the Amending Act, Section 5, Section 23(1, the Amendment Act 39 of 1957, the Amendment Act, Constitution, the Amending Act, the Criminal Procedure Code, the Motor Vehicles Act, Section 271(1, Section 274(2, Section 271(1, Section 274, Section 271(1, Section 271 of the Act, Section 271 of the Act, the Amendment Act

PERSON: P.C. Balakrishna Menon, Cochin Bench, Kunhimuhammed, Jurisdiction, Balakrishna Menon J., Kunhimuhammed, Khaja Khutabuddinkhan, P. D. Desai J., Mittal J., Divan C. J., Khaja Khutabuddinkhan, A.N. Tiwari, Jankidas Mohan Lal, Haryana, Andhra Pradesh, Mohindar Lal, A.N. Tiwari, Dhadi Sahu, R. Abdul Azeez v., Kanwarilal Chowkhani, Purshotam Singh v. Narain Singh, Dhadi Sahu, Gopal Sheorey, Nani Gopal Mitra, Indu Bhushan Kundu, Shiv Bhagwan Moti Ram Saraoji v., Ishar Dass, Gardner, Edward A. Lucas, P. Mohammed Meera Lebbai, Thirumalaya Gounder, Sukumar Pyne, Rao, Vindhya Pradesh, Chatterjee

NORP: J.1, Chacko, Punjab, Punjab, Comp

ORG: Appellate Tribunal, Tribunal, Tribunal, the Taxation Laws (Amendment) Act, Revenue, P. M. Kunhimuhammed &Bros., CIT, the Division Bench, Appellate, the Commissioner (Appeals, Appellate, the Commissioner (Appeals, penalty,--, the Taxation Laws (Amendment) Act, the Taxation Laws (Amendment) Act, reads:'(2, the Taxation Laws (Amendment) Act, CIT, Varkey, Tribunal, Tribunal, Tribunal, Varkey Chacko's, Varkey, Appellate, Appellate, the Taxation Laws (Amendment) Act, Appellate, Department, Tribunal, Tribunal, Appellate, the Taxation Laws (Amendment) Act, Explanation, the Division Bench, the Supreme Court, Jain Brothers v. Union of India, ITR).'It, Haryana High Court, CIT v. Raman Industries, the Gujarat High Court, CIT, Balabhai & Co., the Andhra Pradesh High Court, CIT, CIT v. Raman Industries, CIT, Balabhai & Co., the Gujarat High Court, CIT, Balabhai & Co., CIT v. Raman Industries, the Andhra Pradesh High Court, CIT, the Taxation Laws (Amendment) Act, Varkey Chacho's, CIT, the Patna High Court, CIT, CIT, the High Courts of Punjab, Haryana High Court, CIT, CIT, Tribunal, the Orissa High Court, CIT, ITR, the Allahabad High Court, CIT, the Gauhati High Court, AIR 1955 Raj 203, Wanchoo C.J., the Rajasthan High Court, the Taxation Laws (Amendment) Act, R.N. Misra J., the Orissa High Court, CIT, Tribunal, Bireswar Moral, the Orissa High Court, The Supreme Court, the High Court, the High Court, the High Court, the Foreign Exchange Regulation Act, the Supreme Court, Union of India, Magistrate, The Supreme Court, Maxwell, the Supreme Court, New India Insurance Co. Ltd., Sections 110A, the Taxation Laws (Amendment) Act, Registrar, Tribunal

DATE: 1961, 1961, 1975, April 1, 1976, the assessment year 1973-74, the assessment year 1973-74, January 28, 1974, October 21, 1975, October 20, 1977, April 1, 1976, 1975, March 1, 1980, 1975, 1975, 1970, April 1, 1971, 1970, April 1, 1971, 1975, April 1, 1976, 1975, April 1,1971, April 1, 1971, April 1, 1976, April 1, 1976, 1975, April 16, 1970, the assessment year 1968-69, March 27, 1972, the same day, March 26, 1974, 1970, 1970, 1970, 1961, 1970, 1970, April 1, 1971, 1970, 19761, 1981]128ITR547(KAR, 1970, these years, either year, 1878, 1970, 1959, 1125, 1947, 1209, 1954CriLJ1480, 1976]2SCR266, 110F, 1975, April 1, 1976

CARDINAL: 2,39,000, 2,49,250, 2,49,250, 64,100, 64,100, 64,150, 1985]152ITR691(Ker, 2, 271(1, 2, 274(2, 1, one thousand, 2, 1, 25,000, 2, 1,000, 25,000, 2, 25,000, 2, one, 1985]152ITR691(Ker, 2, 693):'More, 1982]136ITR733(Ker, 1982]136ITR733(Ker, 2, 1982]136ITR733(Ker, 25,000, 10,000, 1,000, 2, 25,000, 739, 2, 2, 1970]77ITR107(SC, 116, 739, 136, 274(1, 275, 1980]122ITR301(Guj, 740, 1980]122ITR301(Guj, 25,000, 1980]122ITR301(Guj, 1978]114ITR905(AP, 912, 1,000, 25,000, 2, 2, 1982]136ITR733(Ker, 1980]124ITR680(MP, 1987]163ITR756(Patna, 1987]163ITR760(Patna, 1980]124ITR680(MP, 684:'It, One, 105, 1978]113ITR196(Orissa, 1979]116ITR215(All, 206, 1976]105ITR56(Orissa, 25,000, 2, 1958CriLJ1429, 1970CriLJ1396, 3, 62, 1978]113ITR196(Orissa, 1966]1SCR574, 1966CriLJ946, 216, 20, 110F, 240, 457, 47, 2

GPE: Clauses, Clause, Clause, Act.3, Clauses, Eradi C. J., Varkey, Addl, Addl, Gujarat, Radheshyam Agarwalla, Bombay, Bihar, Radheshyam Agarwalla, Shanti Misra

WORK_OF_ART: Eradi C.J., 11th edition

LOC: Shiv Bahadur Singh