Commissioner of Income-tax Vs. Mrs. Sunita Kumar

Decided On : Jul-02-1993

Court : Kolkata

LAW: Section 256(1, Section 74A(3, Section 74A(2)(c, Section 74A(2)(c, Section 74A, the Finance Act, Section 6, Section 4(3)(vii, Section 74A, The Finance Act, Section 2(24, the Finance Act, Section 74A, Chapter, The Finance Act, Section 74A, Section 74A(3, Section 74A, Section 74A(2).14, Section 74A(2)(c, Section 74A(3, Section 56(2)(ib, Section 2(24, Section 28, Section 74A, Section 74A(3, Section 74A, Section 74A(2)(c).20

PERSON: Kumar Sen, J.1, Kumar Sengupta, J.23

DATE: 1961, the previous year ended on March 31, the year, earlier years, the earlier years, the earlier years, the current year's, the earlier years, the year, the earlier years, the current year, the previous year, 1961, the earlier years, the current year, the earlier years, the assessment year 1979-80, that year, future years, the assessment year 1978-79, 1972, April 1, 1972, the assessment years 194748, 1948-49, years 1947-48, 1948-49, 1922, 1961, 1972, the assessment year 1972-73, 1972, April 1, 1972, that year, the previous year, year, the assessment year, June 17, 1974, one year, a subsequent year, the year, any subsequent year, 1974, subsequent years, four assessment years, the assessment year, the relevant year, the relevant year, the same previous year, subsequent years, any previous year, a subsequent year, the previous year, the subsequent years, four years, the assessment years, the previous year, the earlier two assessment years, the earlier years, the current year

CARDINAL: 1980.2, 99,528, 99,328, 99,328, two, 74A(2)(c).9, 1960]39ITR660(Mad, 2, 2, 1, 3, more than four, 12, 158, 13, 1, 3, 2, 2, 2, 3

ORG: the Commissioner of Income-tax (Appeals, Tribunal, Tribunal, Tribunal, the Tribunal under Section 256(1, Tribunal, Department, CIT, The Central Board of Direct Taxes, Clauses, Tribunal

EVENT: Section 74A(2)(c

FAC: Janab A. Syed Jalal Sahib

ORDINAL: first, first, first, second, first

GPE: Clause