B.K. Roy Pvt. Ltd. Vs. Commissioner of Income-tax and ors.

Decided On : Aug-05-1993

Court : Kolkata

LAW: Section 10(3, Section 10(3, Section 263, Section 33B. Normally, Section 33B., Section 10(3, Section 45(1, Section 263, Section 143(3)/144A, Section 10(3, Section 263, Section 10(3, Section 64, Section 45, Section 10, Section 45, Section 10, Section 10, Section 263, Section 263, Section 263

PERSON: Suhas Chandra Sen, J.1, Shaw Wallace, Mangtu Ram Jaipuria, Gulab Chand, Ramendra Nath Ghosh, A. Gasper v. CIT, Bench, A. Gasper v., Shaw Wallace, Gulab Chand

DATE: the previous year, year, monthly, monthly, monthly, monthly, monthly, the assessment year 1989-90, January 2, 1991, previous year, the assessment year 1989-90, 1961, '11, 1961, a previous year

CARDINAL: 21,20,000, 1991]192ITR533(Cal, 1991]192ITR495(All, 1991]192ITR495(All, 1971]82ITR888(SC, 891, more than one, 1990]181ITR221(Cal, 1961.9, 1979]117ITR581(Cal, 1991]192ITR382(SC, 386, 81,900, 21,20,000, one, 1991]192ITR495(All, 1991]192ITR495(All, 1991]192ITR495(All, 1979]117ITR581(Cal, 1, 2, 2, 3, one thousand, 14, 3, 1,000, 1,000, 10,000, 1,000, 21,20,000, 1991]192ITR495(All, 1991]192ITR495(All, 1991]192ITR495(All

ORG: Company Limited, Assessing, Division Bench, High Courts, the Supreme Court, CIT, the Allahabad High Court, CIT, the Supreme Court, Assessing, the Allahabad High Court, CIT, the Supreme Court, the High Court, The High Court, the Calcutta High Court, Samnuggar Jute Factory Co. Ltd., CIT, the Calcutta High Court, the Supreme Court, The Supreme Court, the Calcutta High Court, The Supreme Court, the Allahabad High Court, CIT, The High Court, The Assessing Officer, the Allahabad High Court, the Supreme Court, Sections 45 to 55, the Allahabad High Court, the Allahabad High Court

GPE: Gulab Chand's, law.5, assessee, Gulab Chand, Gulab Chand's, Gulab Chand, Gulab Chand, Gulab Chand's

ORDINAL: third, third, first, third

FAC: Sections 45 to 55

NORP: Hindu