Commissioner of Income Tax Vs. Smt. Lakshmi B. Menon and anr.

Decided On : Apr-08-2003

Court : Kerala

LAW: the IT Act, Section 80, Section 54E, Section 22, Section 80, Section 54E, Section 45 of the Act, Section 80, Section 45, Section 54, Section 48, Section 45, Section 45, Section 54, Section 80, Section 54E, Section 80, Section 80, Section 54E, Section 80, Section 54E, Section 80, Section 54E, Section 32, Section 48 of the Act, Section 80, Section 54E

PERSON: G. Sivarajan, Cochin Bench, Sri, P.K.R. Menon, Sri P. Balachandran, D.L Ramachandm Rao, T.C. Itty Ipe, Golecha, D.L. Ramachandra Rao, T.C. Itty Ipe, Rajasthan

NORP: J.1

ORG: The Tribunal, Court, Tribunal, AO, AO, Department, Tribunal, Central Government, AO, the Rajasthan High Court, CIT, Madras High Court, CIT, CIT, The Rajasthan High Court, Tribunal, AO, Tribunal, Tribunal, ITO, the High Court, The Rajasthan High Court, CIT, The High Court, CIT, Tribunal, Madras High Courts, Central Government

DATE: 1961, 15th July, 1981, February, 1982, 1st Aug., the year 1985-86, more than 36 months, July, 1981, February, 1982, February, 1982, February, 1982, July, 1981, 54, 15th July, 1981, February, 1982, 1st Aug., 1984, thirty-six months, 15th July, 1981, 1st Aug., 1984, more than 36 months, February, 1982, 36 months, the previous year, 54B, 54D, 54E, the previous year, a period of, six months, 36 months, March, 1962, June, 1970, 1970, two years, the two years

MONEY: 10 cents, 10 cents, fifty per cent, 10 cents

CARDINAL: 1984.3, one, 54D, 1999]236ITR51(Mad, 2001]249ITR591(Mad, more than thirty-six months, one, 45 to 48, 54F, two hundred thousand, two hundred thousand, two hundred thousand, ten thousand, ten thousand, ten thousand, two, two, 45,700, one, two, one

FAC: Vimal Chand Golecha

GPE: Vimal

ORDINAL: first