Simplex Concrete Piles (India) Ltd. and Geo Miller and Co. Ltd. Vs. Deputy Commissioner of Income-tax and ors.

Decided On : Apr-02-2003

Court : Kolkata

LAW: Section 147, Section 147, Section 149, Section 147, Section 151, Section 147, Section 139, Section 142(1, Section 148, Section 148, Section 147, Section 149, Section 149(1, Section 149(2, Section 149(1, Section 151, Section 151, Section 149(1, Section 151, Section 151 of the Act, Section 147, Section 148, Section 149, Section 147, Section 149(1)(b, Section 147, Section 149, Section 149, Section 151, Section 147, Section 148, Section 148, Section 148, Section 147, Section 151, Section 149(1, Section 151(1, Section 147, Section 148, Section 147, Section 147, Section 149, Section 147, Section 147, Section 147, Section 151, Section 149(1)(a)(i, Section 149(1, Section 151, Section 151, Section 149(1)(a, Section 149(1)(a)(i, Section 149(1).Now, Section 147, Section 139, Section 142(1, Section 147, Section 147, Section 147, Section 148, Section 149, Section 148, Section 147, Section 143(3, Section 147, Section 149, Section 149(1, Section 151, Section 151(1, Section 148, Section 147, Section 151, Section 147, Section 147, Section 148can, Section 149(1)(a, Section 149(1)(a)(i, Section 147, Section 147, Section 149, Section 147, Section 147, Section 149, Section 147, Section 149, Section 147, Section 147, Section 147, Section 149(1)(a, Section 147, Section 149, Section 148, Section 149(1)(a)(i, Section 147, Section 147, Section 149, Section 149(1, Section 151, Section 151, Section 147, Section 147, Section 149, Section 149, Section 149(1, Section 147, Section 147, Section 147, Section 147, Section 147, Section 149, Section 147, Section 147, Section 149, Section 149, Section 149, Section 147, Section 147, Section 151, Section 149, Section 151, Section 149, Section 147, Section 151, Section 151, Section 149, Section 151(1, Section 148, Section 147, Section 148, Section 147, Section 148, Section 148, Section 148(1, Section 32A/ 32AB and Section 80HH/80HHB, Section 147, Section 147, Section 80HH.23, Section 149(1, Section 151, Section 22, Section 151, Section 149, Section 147, Section 151, Section 151

PERSON: D.K. Seth, W. P. No., W. P. No, Geo Miller, Pal, Dipak Som, Joydeb Saha, N.C. Budharaja, Pradip Ghosh, Som, Ghosh, Som, Pal, Ghosh, Som, Pal, notice.10, Som, Ghosh, Ghosh, Som, Som, Som, Som, Geo Miller, Simplex Concret Piles, Geo Miller, Kumar Kamal Singh, Rajendranath Mukerjee, Pal, Pal, N. C. Budharaja's, Pal, Pal, Pal, N. Mangathayaramma, Pal, Som, Mahabir Prasad, Munna Lal v. CZT, Jivabhai Patel v., K.C. Rao, Narainji Manji, V.M. Raghavalu Naidu, K.M.S. Lakshmana Iyer, Canara Industrial, Thakur Das Tej Prakash v., Mahomed Yusuf, Mooljee Sicka, Second Addl, A. R. Balakrishnan v., Mahomed Yusuf Ismail, Asghar Ali Mohammad Ali v., N. C. Budharaja, Som, Ghosh, Bajrang Lal v. ITO, Ghosh, S. P. Chaliha, Ghosh, Ghosh, Som, Bongaigaon Refinery, Som, Som, Nirmala Birla v., Kantamani Venkata Narayana, Mohan Sur v., Som.30, Pal, Som, Ghosh.31, A. P. O. No, Simplex Concrete Piles, W. P. No, Geo Miller, W. P. No, A. P. O. No, A. P. O. No, W. P. No, Geo Miller, W. P. No, R.N. Sinha, J.36

NORP: J.1, Indian, ITAT, Chhugamal

CARDINAL: 118, 361, 2002]255ITR49(Cal, 2002]254ITR620(Cal, two, 1, 361, 1993]204ITR412(SC, 118, four, 182, 33, 2, 153, 153, 2, 153, 153, two, two, four, 2, 1, 50,000, 1, 2, 1, 2, 1, four, four, 153, four, four, 50,000, 1, four, 2, 153, 153, four, four, four, four, four, 2, four, 232, 141, 1993]204ITR412(SC, 1993]204ITR412(SC, 1993]204ITR412(SC, 1993]204ITR412(SC, 1993]204ITR412(SC, 80HH, 80HHB, 1959]35ITR1(SC, 1934, 2, 71, 1961]41ITR191(SC, 199, 201, 2002]257ITR84(Cal, 1993]204ITR412(SC, 2000]246ITR173(Delhi, 1999]236ITR34(SC, 2002]255ITR127(AP, 2002, 256, 1, 1200, 1986]159ITR153(SC, 1947]15ITR393(All, 1946]14ITR431(All, 1964]54ITR308(Guj, 1966]61ITR226(Guj, 1967]66ITR322(Patna, 1969]74ITR115(Patna, 1978]113ITR143(Cal, 1959]35ITR1(SC, 1945]13ITR194(Mad, 1945]13ITR242(Mad, 1964]51ITR479(KAR, 1970]75ITR523(All, 1955]27ITR709(SC, 1954]26ITR79(Patna, 1960]40ITR163(Cal, 1974]96ITR469(Mad, 1964]52ITR962(All, 1993]204ITR412(SC, 1993]203ITR456(SC, 1975]101ITR385(AP, 1976]105ITR483(Cal, 1956]30ITR535(Cal, 1974]95ITR503(Cal, 118, 1994-[2002, 255, 49, 118, 361, 1994-[2002, 254, 620

DATE: 2002, 2001, January 28, 2002, 1994, July 29, 1994, 1961, years 1984-85 to 1989-90, 1985-86, four years, April 1, 1989, four years', 1994, four years, 2001, four years, 1993, 2002, four years, four years, years, four years', four years, 1990, 7.13, April 1, 1989, April 1, 1989, 1994, eight years, up to 16 years, four years, the expiry of eight years, four years, year, four years, the expiry of eight years, four year, eight year, sixteen year, four years, up to eight years, the expiry of eight years, a period of sixteen years, the expiry of eight years, four years, April 1, 1989, April 1, 1989, four years, year, April 1, 1989, four years, four years', this four years', year, four years, four years, seven years, seven years, ten years, four years, April 1, 1989, April 1, 1989, April 1, 1989, four years, four years, four years', four years, the four years, four years, four years, four years, four years, four years, seven years, ten years, four years, the expiry of, seven years, four years, four years, year, four years, this four years', four years, four years, four years', four years, four years, four years, four years, four years, fail.19, September, 1993, four years, the years 1985-86, July 29, 1994, the period of, four years, four years, 1922, the four years, four years, that year, four years, '24, four years, four years, a particular year, four years, four years, four years, 1971]79ITR603(SC, April 1, 1989, the four years', four years, four years', 1967]63ITR638(SC, '29, January 28, 2002, July 29, 1994, years 1984-85 to 1989-90, four years, 2489, 1994, 2001, November 28, 2001, 2489, 2489, 1994, July 29, 1994, 1985-86, 1989-90, 2489, 1994, four years

ORG: CIT, Co. Ltd., CIT, un, CIT, the Central Board of Direct Taxes, ITR, Board, ITO, Sections 148, Board, Clauses, Sections 148, Sections 148, Board, Clauses, Board, Clauses, Assessing, Assessing, Sections 148, Sections 148, Sections 148, Assessing, Co. Ltd., Co., The Assessing Officer, High Courts, Co., Co., Ltd., Privy Council, CIT, Calcutta Discount Co. Ltd., ITO, Raj Kumar Bapna v. Union of India, the Rajasthan High Court, Tantia Construction Co. Ltd., CIT, Mahanagar Telephone Nigam Ltd., CBDT, Raymond Woollen Mills Ltd., ITO, CIT, Kelvinator of India Ltd., Niranjan and Co., CIT, Badar Shoe Stores, ITO, West India Cotton Association Ltd., ITO, CIT, Elphinstone Picture Palace v. Union of India, British Electrical, Pumps P. Ltd., ITO, Sons, CIT, CIT, ITO, Chatturam Horilram Ltd., CIT, CIT, Maharaj Kumar, ITO, CIT, B.P. Byramji and Co., D.R. Dhanwatay, CZT, Co., CIT, Petrochemical Ltd., the Supreme Court, WTO, Sons, ITO, ITR, P.) Ltd., absolute.32, Co. Ltd., Co. Ltd.

ORDINAL: secondly, Fourthly, first, second, 8th

LOC: year.15

GPE: issued.16, N.C., N.C., N.C., N.C., N.C., Kanga, Palkhivala, Ambalal, Singh, Singh, Phool, Smt, P.R.

FAC: Simplex Concrete Piles

TIME: the minutes