Commissioner of Income-tax Vs. Kishorekumar Shamji

Decided On : Dec-18-1999

Court : Kerala

LAW: Section 256(2, Section 271(1)(c, Section 271(1)(c, Section 132 of the Act, Section 148, Section 271(1)(c, Section 271(1)(c, Section 271(1)(c, Section 271(1)(c, the Finance Act, Section 271, section 40, the Finance Act, the Finance Act, section 61, the Finance Act, Section 271(1)(c, the Finance Act, Section 106, the Indian Evidence Act, Explanation 1, Section 271(1)(c, Section 140A, Section 147(a, Section 40A(2

ORG: Original Petition No, Appellate Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Spot Spices Co., ITO, the Commissioner of Income-tax (Appeals, Tribunal, Tribunal, ADI, CIT, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Taxation Laws (Amendment) Act, Explanation, Appellate, penalty,--, Appellate, CIT, New International Dictionary, Tribunal, Tribunal, Tribunal, Tribunal, Explanation, CIT, Explanation, Tribunal, Spot Spices Co., Kishore Spices Co., Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal

DATE: 1985, 1961, '1, the assessment year 1978-79, the previous year ended on March 31, 1978, September 20, 1978, July 7, 1979, the assessment year 1978-79, January 25, 1978, August 4, 1979, August 3, 1979, October 11, 1979, October 26, 1979, April 1, 1964, April 1, 1964, to March 31, 1976, April 1, 1976, 1964, April 1, 1964, 1964, 1968, 1975, 1964, April 1, 1976, 1970]76ITR696(SC, April 1, 1976, 68, 69, 69B, 1964, 1964, 1976, 1872, April 1, 1976, October 26, 1979, '1, the assessment year 1978-79, October 12, 1979, the assessment year 1978-79, July 31, 1978, September 20, 1978, August 3, 1979, August 4, 1979, August 4, 1979, August 4, 1979, the account year ended on March 31, 1978, July 31, 1978, January 25, 1978, August 3, 1979, January 25, 1978, October 26, 1979, July 31, 1978, today, today, August 3, 1979, August 4, 1979, August 3, 1979, August 4, 1979, September 20, 1978, October 27, 1979, October 27, 1979, August 3, 1979, August 4, 1979, the year, the year, 5

PERSON: Cochin Bench, Anwar Ali, Webster, Jew Town, Kamath, Paragraphs 4

CARDINAL: 55,650, 2, 81,760, 3, 4, 5,81,760, 6, 33, 37, 2, 3, 86,740, One, 500, 653, 1,975, 2,975, 5,00,000, 5,00,000, 5,00,000, 500, 5,90,387.51, 5,00,000, 81,760, 81,760, 653, 5,00,000, 5,00,000, three, 1, Four, 271, 1, 8, twenty-five thousand, 9, two, two, 1987]165ITR14(SC, 2, 3, 4, 5,00,000, five, 500, 653, 1,975, 2,975, 2,975, 5,00,000, 5, 5,00,000, five, 653, 6, 5,90,387.51, 5,00,000, five, 8, 17, 5,00,000, 5.00,000, 7

ORDINAL: second, first, first, first, first

GPE: para, assessee

NORP: Latin