Commissioner of Income-tax Vs. Akbarali Jummabhai

Decided On : Aug-03-1992

Court : Gujarat

LAW: section 142(1)(ii, section 142(1)(ii, section 142(1)(ii, Section 139, section 34(1, section 34(1, section 139, section 142(1)(ii, section 142(1)(ii, section 142(1)(ii, section 142(1)(ii

PERSON: S.D. Shah, Explanation 2, Nos, Nos, B. J. Shelat, D. A. Mehta, P. R. Mukherjee v.

NORP: J.1, Indian, Indian

DATE: 1961, '1, 1961, 1961, years 1962-63, 1963-64, 1964-65, 1965-66, March 29, 1977, 4778, 4749, 4750, 1977, 1978, 1962-63, 1963-64, 1965-66, 1966-67, four years, August 7, 1963, year 1962-63, September 22, 1966, years 1963-64, 1964-65, 1965-66, years, the respective years, the respective years, all the assessment years, the assessment year 1958-59, year 1961-62, each of the years, the assessment year, 1958-59, 1961-62, years, the respective years, '147, that year, that year, the year, the year, the relevant years, 1971]79ITR609(SC, 1922, four years, that year, four years, four years, 1962, four assessment years, year, 1961, the relevant year, 1922

ORG: Appellate Tribunal, Tribunal, Tribunal, Appellate, Appellate, the Supreme Court, the Case of Calcutta Discount Co. Ltd., ITO, Appellate, Appellate, Appellate, Appellate, Appellate, Appellate, Tribunal, Appellate, Tribunal, the Gujarat High Court, Gujarat Ginning, HUF, Tribunal, Tribunal, Appellate, Assessing, Assessing, Assessing, Calcutta Discount Co. Ltd., ITO, the Supreme Court, the Supreme Court, CIT v., Burlop Dealers Ltd., the Supreme Court, the Supreme Court, ITO, the Calcutta High Court, the High Court, Machinery, the Calcutta High Court, the Calcutta High Court, the Calcutta High Court, Assessing, Tribunal, Appellate

CARDINAL: 2, 2, Four, four, four, four, 113, 113, 113, 113, 3, 1, 1961]41ITR191(SC, 1977]108ITR674(Guj, 1974]95ITR251(Guj, 4., 5, 142, 1, 1, 6, Two, 1961]41ITR191(SC, 8, 612, 9, two, 10, 12, 1, 2, 3, 2, 2, 1, 2, 1, 2, 1 to 33, 11, 2, 1, 2, 12, 1974]97ITR55(Cal, 19, 12, 1956]30ITR535(Cal, 60, 97, 13, 14, 15

ORDINAL: secondly, first, second, first

PRODUCT: a Full Bench, Rules

GPE: Poonjabhai

FAC: Chakravarti C.J.