Mathai Mappila and Tom Cyriac Vs. Commissioner of Income-tax

Decided On : Oct-29-1999

Court : Kerala

LAW: Section 256(1, Section 273(1)(b, Section 273, Section 275(1)(b, Section 209A of the Act, Section 273(1)(b, Section 209A., Section 273(2)(c, Section 211, Section 208, Section 209, Section 209, Section 211, Section 211, Section 209, Section 209, Section 211, Section 209, Section 209, Section 211, Section 209, Section 209, Section 211, Section 211, Section 212, section 2, Section 209A, Section 209A, Section 215, Section 209A, Section 215, Section 209A, Section 212, Section 209A, Section 209A, Section 209A, Section 212, Section 215, Section 209A, Section 210, Chapter XVII-C, Section 215, Section 215, Section 209A, Section 210, Section 215, Section 209A, Section 183, Section 273, Section 273, Section 209A, Section 273(1)(b, Section 209A(1)(a, Section 273(2)(b, Section 209A(4, Section 273(2)(c, Section 212(3A, Section 273, Section 210, Section 218(2, Section 221, Section 210, Section 210, Section 221, Section 273(2)(a, Section 209A(1)(a, Section 209A(1)(b, Section 209A(4, Section 212(3A, Section 273(1)(b, Section 221, Section 273(1)(b, Section 273(1)(a, Section 212, Section 212(3A, Section 273(1)(b

DATE: years, 1961, 92, 94, 1997, 1985-86, 1987-88, 1988-89, 1961, the assessment year 1985-86, years 1987-88, 1988-89, 1997, 92, 94, each financial year, the previous year, 30 days, the last date, the previous year, '331/3, any financial year, the previous year, the assessment year, that financial year, one and a half, the financial year, one and a half, the assessment year, the 1st day of April, 1970, one and a half, the financial year, one and a half, the financial year, one and a half, one and a half, the financial year, that financial year, the 1st day of April, 1988, September 9, 1986, the assessment year 1979-80, September 9, 1986, the assessment year 1979-80, September 9, 1986, pre-1988, 273(2)(a, 1950]18ITR472(SC, 1904, 1963, 1904, 1961

CARDINAL: four, 2, 95, 96 to 98, 146, 147, 148, 96 to 98, 3, 146, 147, 148, 95, 1997.4, 5., 273(2)(c, 1, 2, 1, one, 2, 1, 1, 1, 1, 3, 1, 1, 1, one, 4, 1, 2, 3, more than 33 1/3, 5, 1, 2, 3, 5, 6, 24, 1, 1, 1, less than 10, 1, 5, 2, 1, less than 10, 5, seventy-five, eight-three, one-third, 2, 1, 2, 3, 5, 1, 2, 4, 3A, 1, 4, 3A, less than 10, 1, 5, 2, 1, less than 10, 5, less than 10, 5, less than 10, 1, 2, 5, seventy-five, eight-three, one-third, 4, 3A, 3, 6, 28, 29, 273(2)(c, 273(2)(c, 273(2)(aa, 8, 393, 1979]2SCR148, 1953]4SCR533, 1970]77ITR743(SC, 1978]1SCR338, 1981]131ITR597(SC, 2, 1986ECR276(SC, 1976]1SCR70, 9, 1993]199ITR654(Guj, 3A, 10, 11

ORG: Tribunal, Assessing, Tribunal, CIT, Parliament, Kunwar, Parliament, Board of Muslim Wakfs, Legislature, STO, Ajit Mills Ltd., Tribunal, K.P. Varghese, ITO, Bushell, Shree Sayan Mills Ltd., CIT, Indian Aluminium Co., Kerala State Electricity Board, the Gujarat High Court, CIT

PERSON: I. T. R. Nos, I. T. R. Nos, I. T. R. Nos, I. T. R. Nos, Ahmedbhai Umarbhai, Jagatpal Singh, Lord Macnaghten, Radha Kishan, Nalinakhya Bysack v. Shyam Sunder, Chandroji Rao v., R.S. Joshi, B. N. M Laboratories Ltd., Hammond, B.P. Mehta

GPE: Sections, Clause, Clause, Clause, Clause, Balraj

ORDINAL: first, first, first, first

MONEY: 20 per cent, 75 per cent, 75 per cent, 75 per cent, 75 per cent, 75 per cent, 75 per cent

NORP: Indian

WORK_OF_ART: 2 All ER 658