C.E.S.C. Ltd. and anr. Vs. Deputy Commissioner of Income Tax and ors.

Decided On : Jun-19-2003

Court : Kolkata

LAW: Section 163, the IT Act, Section 148, Section 163 and Section 147, Section 163(2, Section 163, Section 163, Section 163(2, Section 163, Section 163, Section 163, Section 163(2, Section 148, Section 147, Section 147, Section 148, Section 147, Section 147, Section 148, Section 147, Section 148, Section 195, Section 147, Section 148, Section 35, Section 163, Section 163, Section 163, Section 163(2, Section 163, Constitution, Section 163, Section 148, Section 148, Section 148, the IT Act, Section 163, Section 246(1)(d, Section 6(1, Section 9(1, Section 160(1)(i, Section 161, Section 160, Section 163, Section 163(1)(b, Section 195, Section 163(b, Section 163, Section 163, Section 163(1, Section 163, Section 163, Section 163(1, Section 161, Section 161, Section 160 r/w Section 163, Section 161, Section 163(2, Section 163, Section 246(1)(d, Section 163, Section 163 Sub-section, Section 246(1)(d, Section 246(1)(d, Section 163(2, Section 14, the Limitation Act, Section 148, Section 147, Section 147, Section 148, Section 147, Section 147, Section 147, Section 147, Section 147, Section 147, Section 148, Section 161, Chapter XV.27, Section 147, Section 139(4, Section 147, Section 148, Section 148, Section 147, Section 148, Section 147, Section 148, Section 147, Section 147, Section 154, Section 148, Section 147, Section 147, Section 148, Section 34, Section 148, Section 147, Section 148, Section 163

PERSON: D.K. SETH, D. Pal, Sec, Pal, CESC, Pal, Ranchhodas Karsondas, M.K.K.R. Muthukaruppan, Bidu Bhusan Sarcar, Jyotendrasinhji v. S.I Tripathi, Anr, Bench, Shivram Poddar, Anr, Mohindra Mohan Sirkar v. ITO, Anr, Pal, Y. Narayana Chetty, Anr, Thayaballi Mulla, Jeevaji Kapasi, Decd, Gopiram Agarwalla v. Addl, L.V. Veeri Chettiar, Anr, S.P. Chaliha, Bhanji Lavji, Anr, Hemchandra Kar, Bajrang Lal, Anr, Anr, Sri Krishna, Anr, Whirlpool Corporation, S.K. Kapoor, Addl, Art, Swaika Properties, Anr, Kumar Basu, Rabindra Nath Mukherjee v. Union, Anr, Art, Bajrang Lal, Anr, Anr, Driveshafts, Anr, Anr, Gita Devi Aggarwal, C.A. Abraham v. ITO, Anr, Driveshafts, Ramendra Nath Ghosh, Anr, Anr, jurisdiction13, XV, XV, XV, XV, XV, Pal, Pal, Pal, Anr, Deva Prasad Barua, Anr, S. Raman, Ranchhoddas Karsondas, K. Adinarayana Murty, Asstt, Anr, Ranchhoddas Karsondas, Jyotendrasinhji v. S.I. Tripathi, Bench, Shivram Poddar, Anr, Mahendra Mohan Sirkar v., Anr, Y. Narayana Chetty, Anr, Thayaballi Mulla, Jeevaji Kapasi, Decd, Gopiram Agarwalla v. Addl, L.V. Veeri Chettiar, Anr, Pal, Pal

DATE: 10th Sept., 2001, 2001, 8th March, 2001, 1961, 20th of March, 2001, 1998-99, 8th of March, 2001, 30th of March, 2001, 8th of March, 2001, 1475, 20th March, 2001, 1998-99, the assessment year, 20th March, 2001, 1966]59ITR531(Cal, 1959]37ITR493(Cal, 1971]79ITR603(SC, 1971]79ITR609(SC, 1965, 2001, 1489, 1289, 2001, 1997, 2003, 72, 1961, 1961]41ITR425(SC, 8th March, 2001, four years, four years, 4 years, the year 1998-99, 2001, less than two years, 31st March, 1999, 20th March, 2001, 30th March, 2001, 1965]55ITR630(SC, 2002, 12th of May, 2003, 1972]83ITR848(Cal, 20th of March, 2001, 30th March, 2001, 20th March, 2001, 10th Sept. 2001, 2001

LOC: Single, Single Judge, Single, Single

GPE: WP, Mumbai, U.K., Mumbai, Mumbai, S. Narayanappa, Phool, Comunidado, Mumbai, Mumbai, Mumbai, Mumbai, Mumbai, Bombay, Mumbai, Mumbai, Phool, India, Noshirwan, India, Orissa, Mumbai, Mumbai, Mumbai, India, Mumbai, India, Mumbai, Clauses, Mumbai, Mumbai, Mumbai, Mumbai, Mumbai, Mumbai, Bombay, jurisdiction24, Mumbai, Mumbai, assessment26, pp, pp, WP

CARDINAL: 598, two, One, two, two, 160, 161, two, 1959]36ITR569(SC, 1970]78ITR69(SC, 1969]72ITR403(SC, 1966]60ITR95(SC, 1993]201ITR611(SC, 1961]41ITR191(SC, five, 1965]57ITR637(SC, three, 1, 2, 3, 1964]51ITR823(SC, 1978]112ITR47(Cal, 1959]35ITR388(SC, 148, 1967]66ITR147(SC, 1967]63ITR219(SC, 1977]106ITR1(SC, 1970]77ITR1(SC, 1976]103ITR437(SC, 1979]118ITR1(SC, 57, 667, 1993]203ITR456(SC, 1981]130ITR1(SC, 1986]159ITR956(SC, 1996]221ITR538(SC, 1995]211ITR447(SC, 1998]231ITR200(SC, 1999]236ITR477(SC, 247, 271, 226, 1994)4SCC711, 1, 605, 1, 561, 2001(134)ELT596(SC, 1980]124ITR518(Mad, 226, 1999]236ITR34(SC, 1, 1996]222ITR302(MP, 1999]236ITR305(SC, 1970]76ITR496(SC, 1971]82ITR888(SC, 1983]142ITR663(SC, 163, 2, 2, 2, two, 160, 161, 163, 1970]75ITR18(SC, 1967]65ITR607(SC, 147, 733, 1971]82ITR50(SC, 1973]91ITR72(Cal, 1995]214ITR498(Cal, 2001]249ITR491(Cal, 73, 407, 546, 3, 36, five, three, 1, 2, 3, 839, 53 and 57, 5, 148, 150, 8), 598

ORG: CIT, CESC Ltd., Linklaters & Paines, L&P, Calcutta, Court, this High Court, CIT, Court, CIT, CIT, CIT, Court, CIT, AO, the Reserve Bank of India, Court, AO, Calcutta, AO, Court, Court, Court, CIT, CIT, Estate of the Late A.M.K.M. Karuppan, CIT, CIT, Murlidhar Jhawar & Puma Ginning & Pressing Factory, Calcutta Discount Company Ltd., ITO, ITO, Court, Madhya Pradesh Industries Ltd., ITO, Madhya Pradesh Industries Ltd., ITO, Court, ITO, ITO, the apex Court, ITO, ITO, CIT, ITO, STO, Ors, Chhugamal Rajpal, CIT, Burlop Dealers Ltd, CIT, Parashuram Pottery Works Co. Ltd v., ITO, CIT, ITO, Ors, ITO, Ors, Madnani Engineering Works Ltd., Madhya Pradesh Industries Ltd., ITO, Madhya Pradesh Industries Ltd v., ITO, ITO, Ganga Saran & Sons, ITO, Indian Oil Corporation v., ITO, ITO, Assam Forest Products, CIT, Coca-Cola Export Corporation Etc, ITO, CIT, Tarajan Tea Co., Registrar of Trade Marks, Chicalim v. ITO, CIT, Court, CIT, Calcutta, Court, Court, Sec, AIR 1985 SC, Oil and Natural Gas Commission, East India TPT Agency India Ltd., Anr. v. Union of India and Ors, Union of India and Ors, Adani Exports Ltd., Jeypore Sugar Company Ltd., ITO, Court, Court, the High Court, Court, CIT, Calcutta, Court, Court, Court, Raymond Woollen Mills Ltd., ITO, ITO, ITO, Swaraj Engine Ltd., Asstt, CIT, WTO, Court, Court, Bhagwant Kishore Sud, CIT, ITO, Ors, CIT, Ors, Titaghur Paper Mills Co. Ltd., Court, CIT, CIT, CIT, the High Court, Court, Court, Court, Sec, L&P, AO, the Reserve Bank of India, L&P, CIT, CIT, Court, CIT, Tribunal, The High Court, Court, Court, Court, High Court, Court, High Court, CIT, CIT, Calcutta, CIT, the High Court, Court, the High Court, Court, the High Court, Court, Court, the Bombay High Court, Court, Court, Court, CIT, Court, CIT, AO, Sections 160 and 163, Indian Oil Corporation v., ITO, CIT, AO, CJT, ITO, CIT, CIT, Court, CIT, APOT No, Court, T.S. Balaram, ITO, Volkart Bros., Ors, the apex Court, Court, Malhotra & Sons, ITO, ITO, Anr, India Foils Ltd., Court, Court, Court, Coates of India Ltd., CIT, Bata India Ltd., IAC, Court, CIT, CIT, M.K.K.R. Muthukaruppan Chettiai, Estate of the Late A.M.K.M. Karuppan Chettiai v., CIT, CIT, CIT, Murlidhar, Jhawar & Puma Ginning & Pressing Factory, Calcutta Discount Company Ltd., ITO, ITO, Court, Madhya Pradesh Industries Ltd., ITO, Madhya Pradesh Industries Ltd., ITO, Court, ITO, ITO, ITO, Court, ITO, ITO, CIT, ITO, Ors, STO

ORDINAL: second

PRODUCT: Calcutta, Calcutta

EVENT: Section 160(1

WORK_OF_ART: State of Assam

NORP: Vijay, Harbans, Court.30