Commissioner of Income-tax, Kerala-ii, Ernakulam Vs. G. B. Transports, Guruvayur.

Decided On : Mar-23-1985

Court : Kerala

LAW: the I.T. Act, section 214, section 154, section 214, Section 214, Chapter, the I.T. Act, Section 214, Chapter XVII-C of the Act, Chapter XIV, Chapter XVII, Chapter XIV, The I.T. Act, Section 143, Section 215, the I.T. Act, article 226 of the Constitution of India, the I.T. Act

ORG: FATHIMA BEEVI J. - The Income-tax Appellate Tribunal, Appellate Tribunal, Appellate, Appellate Tribunal, Appellate, Legislature, ITO, ITO, ITO, ITO, AAC, ITO, the Appellate Tribunal, Tribunal, the Calcutta High Court, Kooka Sidhwa, Co., CIT, Tribunal, AAC, Tribunal, ITO, Tribunal, ITO, General Mills Ltd., Union of India, CIT, National Agricultural Co-operative, Marketing Federation of India Ltd., Union of India, Nizams Religious Endowment Trust, ITO, CIT, Ambala Electric Supply Co. Ltd., CIT, Carona Sahu Co. Ltd., Kooka Sidhwa, Co., CIT, Chloride India Ltd., CIT, General Fibre Dealers Ltd., ITO, Triplicane Urban Co-, Society Ltd., CIT, Rayon Traders Pvt, ITO, the Gujarat High Court, Bardolia Textile Mills, ITO, the High Courts, Punjab & Haryana, Government, the Taxation Laws (Amendment) Act, the Taxation Laws (Amendment) Act, Act, ITO, ITO, ITO, ITO, ITO, ITO, ITO, ITO, ITO, ITO, the Taxation Laws (Amendment) Act, ITO, AAC, ITO, ITO, AAC, Chloride India Ltd., CIT, the Bombay High Court, the Allahabad High Court, General Mills Ltd., Union of India, Legislature, the Central Government, The Bombay High Court, Sarangpur Cotton Mfg. Co. Ltd., CIT, CIT, Carona Sahu Co. Ltd., ITO, the Central Government, Rayon Traders Pvt, ITO, Agrl., Federation v. Union of India, Nizams Religious Endowment Trust, ITO, CIT, Ambala Electric Supply Co. Ltd., ITO, the Gujarat High Court, Bardolia Textile Mills, ITO, the Calcutta High Court, Chloride India Ltd., CIT, ITR, ITO, AAC, AAC, Legislature, ITO, ITO, the Calcutta High Court, Chloride India Ltd., CIT, General Fibre Dealers Ltd., ITO, the Calcutta High Court, the Calcutta High Court, the Gujarat High Court, Government, Registrar, the High Court, Appellate Tribunal

PERSON: Cochin Bench, Devaki Amma v. ITO, Bhaskaran J., Sri P. K. R. Menon, Shadilal Sugar, Lala Laxmipat Singhania v., Rohtak Delhi Transport P. Ltd., Devaki Amma v. ITO, Andhra Pradesh, Devaki Amma v. ITO, Shadilal Sugar, Devaki Amma v. ITO, Cochin Bench

DATE: 1961, March 10, 1976, 1967-68, '1, 1961, August 2, 1973, 1961, the financial years, 1967-68, 1957]31ITR698(Bom, 1977]106ITR38(Cal, 1979]116ITR40(Cal, 1984, April 1, 1985, '214, any financial year, the 1st day of April, the assessment year, the financial year, 1984, April 1, 1985, April 1, the financial year, a later assessment year, the financial year, year, 1984, 1977]106ITR38(Cal, 1957]31ITR698(Bom, 1957]31ITR698(Bom, 1961, any financial year, 1st April, 1977]106ITR38(Cal, 1961, the financial year, 1977]106ITR38(Cal, 1979]116ITR40(Cal, 1984

CARDINAL: 338, 342, 2, 1980]122ITR272(Ker, 154, 154, 1964]54ITR54(Cal, 154, 154, 154, 1972]85ITR363(All, 1977]110ITR289(All, 1980]122ITR272(Ker, 1981]130ITR928(Delhi, 1981]131ITR239(AP, 1984]146ITR452(Bom, 1964]54ITR54(Cal, 1980]126ITR125(Mad, 1980]126ITR135(Mad, 1985]151ITR389(Guj, 1A, 1, 207, 213, 1, 1A, 1, 214, 143, 144, 143, 144, 143, 144, 1, 190, 207, 213, 214, 215, 217, 219, 147, 143, 144, three, 154, 155, 250, 254, 260, 262, 264, 214, 1A, 1980]122ITR272(Ker, 1972]85ITR363(All, 1977]110ITR289(All, two, 1, 1A, 1A, 1, 1A, 1, 1984]146ITR452(Bom, 214(2, 1, 1980]126ITR135(Mad, 1981]130ITR928(Delhi, 1981]131ITR239(AP, 1980]122ITR272(Ker, 1985]151ITR389(Guj, 214, 151, 389, 214, 214, 143, 143

ORDINAL: first, first, first, first, first, first, first, First, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, second

LOC: the Central Govt

GPE: Sarangpur Cotton, Bombay, Kerala, Delhi, Sarangpur Cotton, Lala Laxmipat Singhania v.

MONEY: twelve per cent