Alipurduar Tea Co. Ltd. Vs. Agricultural Income-tax Officer and ors.

Decided On : Jan-06-1976

Court : Kolkata

LAW: Article 226 of the Constitution, the Bangal Agricultural Income-tax Act, Section 8, Section 8, Section 37, Section 37, Section 39, Rule 8, Section 8, Section 8, the Agricultural Income-tax Act, Section 39, Section 37

ORG: Sabyasachi Mukharji, the Bengal Agricultural Income-tax Act, the Agricultural Income-tax Officer, Appellate, Appellate, Appellate, the Agricultural Income-tax Officer under Section 39, Appellate, the Bengal Agricultural Income-tax Act, the High Court, the Supreme Court, the Bengal Agricultural Income-tax Act, Appellate, the Bengal Agricultural Income-tax Act, Appellate, the Bengal Agricultural Income-tax Act, Appellate, the Agricultural Income-tax Officer, the Bengal Agricultural Income-tax Act, the Bengal Agricultural Income-tax Act, the Agricultural Income-tax Officer, the Bengal Agricultural Income-tax Act, the Bengal Agricultural Income-tax Act, the Bengal Agricultural Income-tax Act, State, State, State, State, State, The Supreme Court, Central Board of Direct Taxes, the Bengal Agricultural Income-tax Act, Appellate, Appellate, Appellate, Appellate

PERSON: J.1, Range Jalpaiguri

DATE: years 1955-56, 1956-57, 1944, 1962, year, years 1955-56, 1956-57, 25th July, 1960, years, 10th January, 1967, the 8th March, 1967, the 28th March, 1968, 25th July, 1960, four years, 13th September, 1968, 1944, 11th October, 1968, years 1955-56, 1956-57, 1944, 1944, 1922, one year, four years, 1944, '8, 1922, 1922, 1922, year 1955-56, the assessment year 1956-57, 1944, year 1955-56, the assessment year 1956-57, the two relevant years, four years, 1944, 1944, years 1955-56, 1956-57, two years

PERCENT: 60%, 40%, 60%, 1,63,073 and 40%, 60%, 40%, 40%

NORP: Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian

GPE: Jalpaiguri, Jalpaiguri, Singh

CARDINAL: 1, two, 3,71,128, 97,844, 1, 1, 1, 3, two, 1, 3, 2, 1, 2, 1, 3,71,128, 65,229, 97,844, 1,63,073 to Rs, 1,05,351, 3, one, 1975]100ITR698(SC, 3, 2, 1