Commissioner of Income-tax Vs. L.H. Hall

Decided On : Dec-11-1979

Court : Kolkata

LAW: Section 236(1, Section 10(6)(vii)(b, Section 10(6)(vii, Section 10(6)(vii, Section 200, the Companies Act, Section 10(6)(vii)(b, Section 10(6)(vii)(b).7, Section 10(6)(vii)(b, Section 10(6)(vii, Section 10(6)(vii, Section 10(6)(vii)(b, Section 10(6)(vii, Section 10(6)(vii)(b, Section 10(6)(vii)(b, Section 10(6)(vii, Section 10(6)(vii, Section 10, The Finance Act, Section 4(3)(xiva, The Finance Act, The Finance Act, the Finance Act, Section 10(6)(vii, Section 10(6)(vii, Section 15 of the 1961 Act, Section 10(6)(vii)(a, Section 10(6)(vii)(b

PERSON: Sankar Prasad Mitra, R.N. Bajoria, Bajoria, Samir Chakraborty, Act.4, sic)11, Suhas Sen, Sen, Marryat, Jenkins J., Sen, Bedford, Danckwerts J., Broken, xiva, Explanation,--, case.36

ORG: the I. T. Act, M/s. Breco Ropeways Ltd., M/s. Gillanders Arbuthnot & Co. Ltd.3, the Central Government, the Central Government, the Central Government, ITO, ITO, ITO, AAC, AAC, AAC, AAC, the Tribunal the department, Tribunal, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, Westminster Bank Ltd., Hobcroft, Marryat & Place, Ltd......., National Provincial Bank Ltd., John Bedford & Sons, Ltd......., the Taxation Enquiry Commission, the Taxation Enquiry Commission, the Central Government, Oxford English Dictionary, 3rd Edn, Oxford English Dictionary, 3rd Edn, the assessee concerned.31, Legislature, Legislature, Legislature, Tribunal

DATE: 1961, August 22, 1961, a previous year, the 1st day of April, 1971, four financial years, the financial year, one year, the period of, six months, the thirty-six months, the 1st day of October, year, thirty-six months, 1956, 1 of 1956, sixty months, thirty-six months, ' 5, a period of 365 days, the previous year, 1963-64, March 8, 1963, March 31, 1964, the period of 365 days, these 24 days, years 1964-65, 1965-66.6, 365 days, a period of 365 days, 365 days, 58 days, year 1962-63, that year, 307 days, 24 days, 1963-64, the assessment year 1964-65, 214 days, the assessment year 1965-66, years 1963-64 and, 1964-65, the 9th June, the assessment year 1965-66.9, years 1963-64 and, 1964-65, the assessment year 1965-66, days 365 days, the financial years, the financial year, 365 days, more than 365 days, 90 days, the previous year, 1963-64, 1964-65, 1965-66, the assessment year 1963-64, the other years, the year 1963-64.13, the 22nd August, 1961, 1 5 days', 1957, years 1964-65, 1965-66 '15, four financial years, the financial year, the period of 365 days, the period of 365 days, December 19, 1938, 5 years, each year, 5 years, 5 years ', 5 years, 1951, 1093, December 31, 1947, October 15, 1948, less than five years', three months', less than five years', one month's, 5 years', 5 years, '21, 1953-54, 16, the year, the second year, than 365 days, 365 days, the second year, '24, those 365 days, one financial year, 1955, the 1st April, 1955, the financial year, the financial year, four financial years, the financial year, the financial year, the year, the financial year, the financial year, two financial years, 1956, the 1st April, 1955 :'(, the financial year, the financial year, four financial years, the financial year, the financial year, the year, the financial year, two financial years, 1958, '28, 1955, 1956, 1961, the previous year, the previous year, the previous year, earlier previous year, any previous year, the previous year, the year, the year, the period of six months, the period of six months ', one financial year

ORDINAL: first, Firstly, second, first, first

GPE: India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, Clause, Aulton, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India

QUANTITY: three hundred and sixty-five days, three hundred and sixty-five days, three hundred and sixty-five days

CARDINAL: 69, allowed.10, 15-5-57, 7, Two, 12, 1, 2, 3, two, 1948, 796, 12, 797, 10, one, 200.'18, 5, 4, half, two, two, two, two, 30, more than one, taxation.25, three hundred and sixty-five days, 26, three hundred and sixty-five days, 27, 574.29, 44.30, 32, more than one

LANGUAGE: English

WORK_OF_ART: 1 All ER, 1 All ER

NORP: English, Technician

TIME: the previous Act of 1956

MONEY: 36$ days