Commissioner of Income-tax Vs. Kanan Devan Hills Produce Company Ltd.

Decided On : Jan-10-1990

Court : Kolkata

LAW: Section 256(1, Section 143(3, Section 263, Section 263, Section 263, Section 263, Section 10(1, Section 2, Section 4(3)(viii, Section 2

PERSON: Suhas Chandra Sen, James Finlay, James Finlay, Megh Raj v. Allah, Raja Benoy, Kumar Sahas Roy, Sal, income.12, Agrl, J.22

NORP: J.1, Piyasal, Indian

ORG: Tribunal, Tribunal, the Supreme Court, State, Karimtharuvi Tea Estate Ltd., the Project Account, Tribunal, the Tribunal was-(i, Tribunal, Tribunal, Tribunal, --'2, Tribunal, Tribunal, Tribunal, FCR, the Federal Court, CIT, Tribunal, area.10, The Supreme Court, Tribunal, The Supreme Court, the Supreme Court, V. Venugopala Varma Rajah v., the Supreme Court, The Supreme Court, The Supreme Court, State, Karimtharuvi Tea Estate Ltd., the Kerala Agricultural Income-tax Act, Consolidated Coffee Estates, the Mysore High Court, The Mysore High Court, The Mysore High Court, the Mysore High Court, Bhagabati Prasad Banerjee

DATE: 1961, year, 1969-70, the year ending November 30, 1961, the assessment year 1969, ten years, 1942, about 150 years, 1922, year, year, more than 150 years old, '13, 1943, 1961

CARDINAL: 2, 1968.3, 4,80,744, 1966]60ITR275(SC, 4,80,744, 12,868, 5., 1, 6, 27, 53, 1957]32ITR466(SC, 512, 1974)IILLJ435SC, 466, 1964]51ITR129(Ker, 465, 76, two, 1, 2, 15, two, 4,80,744, 1, 1961.21

GPE: India, Kerala, India, Kerala

QUANTITY: 6,000 acres