M.V. Valliappan and ors. Vs. Income-tax Officer and ors.

Decided On : Jan-13-1988

Court : Chennai

LAW: section 171(9, section 171(2, section 171, section 171(9, section 171(9, section 171(9, section 171(9, section 171(9, article 265 of the Constitution of India, section 171(9, section 171(9, section 171(9, Section 171(9, article 14 of the Constitution of India, section 171(9, section 171(9, section 171, section 171(9, section 171 of the Act, section 171, section 171(9, section 171(9, article 14 of the Constitution of India, Article 14, section 171(9, section 171, section 171, section 171(9, section 171(9, article 14 of the Constitution of India, section 171(9, section 171, section 171, section 171, section 171, section 171(3, section 143, section 10, section 171(1, Section 171, section 25A, Section 171, section 171(9, section 25A, section 3, section 25A, section 171, section 171(9, section 143 or section 144, section 171, section 25A, section 171 of the Act, section 171, section 171, section 171, section 171, section 171, section 171, section 171(1, section 171, section 171, section 171, section 25A, section 171 of the Act, section 171(1, section 171, Section 171, section 171(1, section 171, section 171(9, section 171(9, section 171(9, section 171(9, section 171, section 171(2, section 171(3, section 25A, section 25A(1, section 25A(1, section 25A, section 25A, section 171, section 171, section 171(1, section 171, section 64, section 25A, section 171(9, section 171, section 171, section 25A, section 25A, section 171, section 171, section 171, section 171(9, section 171, section 171(1, section 171, section 25A, section 171, section 171, section 171, section 171, section 171(9, section 171(9, section 171, section 171(9, section 171(9, section 171(9, section 171(9, section 171(9, section 171(9, article 14 of the Constitution of India, article 14 of the Constitution of India, article 14 of the Constitution, section 171(9, article 14 of the Constitution of India, Constitution, article 14 of the Constitution of India, section 4, the Land Acquisition Act, article 14, the Industrial Disputes Act, article 14 of the Constitution of India, article 14, article 14, article 14, section 25FFF, section 25FF, section 171(9, section 171(9)(a, section 171(9, section 171(9, section 171(9, section 171(9, article 14 of the Constitution of India, section 171(9, Section 171(9, section 171(9, section 4, section 5, section 171(9, article 265 of the Constitution of India, section 171(9, section 171(9, section 171(9, Section 171(9, section 171(9, section 171, Section 4, section 4, Central Act, section 4, Section 5, section 5, section 171, Section 171, section 25A(2, section 25A, section 25A, section 171, section 171, section 171, section 171, section 171(9, section 171(9, section 4, section 171(9, section 171, Chapter 5 of the Act, section 171, section 64, section 64, section 171(9, section 64, Section 16 of the 1922 Act, section 64

PERSON: M.N. Chandurkar, S. S. D. Chandrasekaran, W. Ps, Nalini Chidambaram, Bill, Bill, A. Thimmayya, Udayan Chinubhai, Bill, Ramachandran, Subramaniam, Ram Gopal, Chitra, Subramaniam, Nalini Chidambaram, Kannan Chetty, N.K. Sarada Thampatty, Subramaniam, Kannan Chetty's, Sarada Thampatty's, Chandoolal, Sita Ram, Chandoolal, Sita Ram, Sita Ram, Gordhandas T. Mangaldas v., Sarada Thampatty's, T. Kochu, Subramaniam, Ram Gopal, Bill, Coleman, Holmes, Khandige Sham Bhat v. Agrl, Krishna Dalmia's, Purshottam Govindji Halai v. Addl, Moopil Nair v. State, Bihari Lal v. Chief Settlement Commissioner, Balaji, Chatturam, Indira Balakrishna, Indira Balkrishna, Sundar Singh Majithia, Chagla J., Smt N. K. Sarada Thampatty, Balaji

DATE: 1961, 1980, 1984, 1984, April 13, 1979, December 28, 1979, the assessment year 1979-80, the assessment year 1980-81, April 12, 1980, December 28,1979, 1980-81, March 4, 1983, the year 1980-81, November 30, 1983, 1984, 1984, April 12, 1979, December 28, 1979, the assessment year 1980-81, the year ending April 12, 1980, January 22, 1981, April 12, 1979, December 31, 1978, 1984, the assessment year 1980-81, 6162 of 1984, 5430, 1984, the assessment year 1981-82, the date December 31, 1978, 1980-81, the previous assessment year 1979-80, December 31, 1978, years, the assessment year 1979-80, the assessment year 1980-81, April 1, 1980, December 31, 1978, 1980-81, 1984, section 171(9, December 31, 1978, December 31, 1978, April 1, 1980, December 31,1978, section 171(9, December 31, 1978, December 31, 1978, section 171(9, April 1,1980, section 171(9, the previous year, the previous year, the previous year, 1980, the 31st day of December, 1978, the 18th day of June, 1980, 1980, December 31, 1978, April 1, 1980, the assessment year 1980-81, December 31, 1978, June 18, 1980, 1980, December 31, 1978, 1922, 1928, 1928, the year, 1922, the year, 1922, April 1, 1980, the assessment year 1980-81, 1980-81, the assessment, 1980-81, December 31, 1978, years, years, one year, the following year, an earlier year, December 31, 1978, the assessment year 1979-80, the first year, between January 1, 1979, March 31, 1979, the assessment year 1979-80, the assessment year 1980-81, the assessment year 1979-80, the assessment year 1980-81, December 31, 1978, June 18, 1980, 1980, 1980-81, December 31, 1978, 1980-81, between April 1, 1980,, June 18, 1980, June 18, 1980, December 31, 1978, April 1, 1979, the assessment year 1979-80, the assessment year 1980-81, 1980-81, December 31, 1978, 1980-81, the assessment year 1979-80, the assessment year 1979-80, 32, 1983, 1983, section 171(9, section 171(1, section 171(9, 1922, December 31, 1978, 35, section 171(1, section 171(9, December 31, 1978, December 31, 1978, December 31, 1978, December 31, 1978, section 171(9, 1922, an accounting year, December 31, 1978, 1973, 1951, December 11, 1963, the end of the year, the year 1964-65, December 11, 1963, 1973, 1942, 1922, 42, December 31, 1978, 44, section 171(9, the date December 31, 1978, the assessment year 1980-81, the previous year, May 1, 1978, April 30, 1979, last year', the year beginning, April 1, 1979, March 31, 1980, the assessment year 1980-81, May 1, 1978, March 31, 1980, the assessment year 1980-81, December 31, 1978, between May 1, 1978, December 31, 1978, 'previous year', 1980-81, the previous year, the same assessment year 1980-81, January 1, 1979, the date December 31, 1978, June 18, 1980, December 31, 1978, 7 of 1975, April 1 1973, April 1, 1973, 46, April 1, 1973, April 1, 1973, 1944, 1927, April 1, 1980, 1956CriLJ129, 49, 37, 1967, more than one year before 20th January, 1967, 20th January, 1967, a period of two years, three years, 1960)IILLJ1SC, 1947, November 28, 1956, November 28, 1956, June 6, 1957, November 28, 1956, 52, December 31, 1978, the last day, between January 1, 1979, March 31, 1979, the assessment year 1979-80, December 31, 1978, 1980-81, the assessment year 1979-80, the assessment year 1979-80, December 31, 1978, December 31, 1978, the assessment year 1980-81, May 1, 1978, December 31, 1978, the same assessment year 1980-81, January 1, 1979, the assessment year 1980-81, the same year, 1980-81, the assessment year, December 31, 1978, December 31, 1978, 1979-80, the date December 31, 1978, 54, December 31,1978, 1961, 5, 55, 1961]43ITR393(SC, December 31, 1978, December 31, 1978, the date December 31, 1978, 58, December 31, 1978, '4, that year, the previous year or previous years, the previous year, the previous year, the previous year, such year, such year, such year, 1942, 1922, one year, the next year, 1942, 1942, 1922, existence., section 171(9, 70, 71, 1961, 1961]43ITR393(SC

CARDINAL: 994, 995, 2, 994, three, 3, 26,860, 4, 5, 94,172, 44,954, 6., 995, 994, one, 8, 994, 995, two, two, 9, 10, 994, 995, 11, 12, 3, 13, 1, 8), 14, more than one, 1985]154ITR148(SC, 15, 1, 17, 18, 2, 144, 4, 4, 2, 4, 6, 8), 171(7, 9, 9, 2, 3, 3, 19, 9, 9, 9, 2, 3, 9, 9, 20, 9, two, 3, 1965]55ITR666(SC, 669, 670, two, 1, 21, 1976]103ITR123(SC, 22, 1976]103ITR123(SC, 2, 5, 6, 23, 1982]133ITR690(SC, 703, 24, 704, 1, 25, One, 1982]133ITR690(SC, 706, 707, 26, 709, 1, 2, 28, 29, 2, 3, 9, 9, 3, 1967]63ITR416(SC, 423, 3, 3, 30, 9, 3, 31, 9, 9, 60 to 64, 1948, 16, 80, 33, 1963]50ITR601(Mad, 34, 9, 9, 9, 9, 9, 9, 9, 9, 36., 1950]18ITR586(Mad, 1963]50ITR601(Mad, 1976]105ITR67(Ker, 1950]18ITR586(Mad, 1963]50ITR601(Mad, 37, three, 1950]18ITR586(Mad, 1963]50ITR601(Mad, 1976]105ITR67(Ker, three, 1982]133ITR690(SC, three, 1982]133ITR690(SC, two, five, one, two, ten, 18, 18, 18, 18, 11, 38, 1950]18ITR586(Mad, 10, 457, 1943]11ITR183(Bom, 1946, 14, 116, 1959]35ITR416(SC, 1982]133ITR690(SC, 710, 40, 11, 41, 1976]105ITR67(Ker, one, 1985]153ITR562(Ker, 568, 1976]105ITR67(Ker, 1982]133ITR690(SC, 567, 1985]153ITR562(Ker, 1982]133ITR690(SC, 43, 1982]133ITR690(SC, 1982]133ITR690(SC, 1982]133ITR690(SC, 14, 45, 1980]1SCR804, 14, 276, 277, 1978(2)ELT436(SC, 277, 47, 48, 1963]48ITR21(SC, 1959]1SCR279, 26, 48, 1961]3SCR77, 1964]7SCR192, 50, 1156, one, 51, 1980]1SCR804, 4, 1985]154ITR148(SC, one, 160, 1960]40ITR605(SC, 54, 4, 5, 1, 1, 1947, 15, 1956]30ITR320(Bom, 1960]39ITR546(SC, 60, 1, 4, 5, 61, 10, one, 62, 1946, 14, 116, 10, 457, one, 1946, 14, 116, 10, 128, 2, 1950]18ITR586(Mad, 65, 1966]61ITR86(All, 66, 1976]105ITR67(Ker, 67, 1982]133ITR690(SC, 1982]133ITR690(SC, one, 4, 5, 69, one

ORG: W.P. No, W.P. No, W.P. No, S. S Duraisamy Nadar, Parliament, Parliament, Parliament, Parliament, the Supreme Court, McDowell & Co. Ltd., CTO, the Supreme Court, the Supreme Court, ITO, Legislature, the Supreme Court, ITO, Legislature, Kalloomal Tapeswari Prasad, HUF, the Supreme Court, High Courts, the Supreme Court, The Supreme Court, the Supreme Court, Kalloomal, the Supreme Court, The Supreme Court, Parliament, the Supreme Court, W.P. No, W.P. No, Parliament, Parliament, Legislature, IRC, Employers Mutual Insurance Association Ltd., Legislature, Parliament, Parliament, ITO, the Division Bench, the Supreme Court, Kalloomal Tapeswari Prasad, HUF, the Supreme Court, Kalloomal, the Allahabad High Court, CIT, M/s. Kalloomal Tapeswari Prasad, Appellate, Tribunal, Appellate, the Allahabad High Court, Sunder Singh Majithia v., CIT, Waman Satwappa Kalkhatgi, CIT, Lakhmichand, the Supreme Court, Kalloomal, The Supreme Court, the High Court, Department, the Allahabad High Court, Supreme Court, Tribunal, Department, the Supreme Court, Sarada Thampatty's, the Supreme Court, Kalloomal, Kalloomal, Kalloomal, the Supreme Court, Kalloomal, the Supreme Court, Kalloomal, Reliance, the Supreme Court, D.G. Gouse & Co., State, the Supreme Court, the Kerala Buildings Tax Act, The Supreme Court, AIR 1980 SC, the Supreme Court, AIR 1980 SC, Union of India, the Central Excises, Legislature, Louisville Gas & E. Co., Parliament, ITO, the Supreme Court, the Supreme Court, the Supreme Court, ITR, SC, Legislature, Legislature, the Supreme Court, The Supreme Court, Udai Ram v. Union of India, AIR 1968, the Supreme Court, the Land Acquisition (Amendment and Short Title Validation, Legislature, Legislature, Legislature, Hathising Manufacturing Co. v. Union of India, the Supreme Court, State, Parliament, the Supreme Court, D.G. Gouse & Co.'s, Parliament, the Supreme Court, McDowell and Co. Ltd., CTO, McDowell, the Supreme Court, the Supreme Court, the Supreme Court, Parliament, the Supreme Court, ITO, Parliament, the Federal Court, CIT, the Supreme Court, CIT, CIT, the Privy Council, the Privy Council, Waman Satwappa Kalghatgi, CIT, Majithia, ITR, Kania C.J., Waman Satwappa Kalghatgi's, the Privy Council, CIT, the Appellate Tribunal, CIT, Purushottam Das Rais, the Allahabad High Court, ITO, the Supreme Court, Kalloomal, the Supreme Court, the Supreme Court, Kalloomal, Parliament, ITO, the Supreme Court

NORP: Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Indian, Hindu, Indian, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Indian, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, p.398

ORDINAL: first, first, first, first, first, first, first, first, first, first, first, first, second, second, second, second, second, second, second, first, first, third, third

TIME: under this Act, under this Act, under this Act, under this Act

GPE: Addl, Govinddas, Govinddas, Kannan, Meyyappa, Meyyappa, Kannan Chetty's, Kerala, Meyyappa, Meyyappa, Sankaranarayanan, Sankaranarayanan, India, Kerala, US, Bombay, Kerala, Jalan, Sardar, Singh, India, India, India, India, India, Majithia, Meyappa, assessee

WORK_OF_ART: Joint Family of, Tax LR 697, Tax LR 697

PRODUCT: Tapeshwari Prasad v.