Sun Engineering Works (P.) Ltd. Vs. Commissioner of Income-tax

Decided On : Nov-17-1976

Court : Kolkata

LAW: Section 256(2, Section 22(2, Section 22(2A, Section 147(1, Section 22(2, Section 24(3, Section 34, Section 34, Section 22(2, Section 34, Section 34, Section 34, Section 24(2, Section 34, Section 24, Section 34, Section 34, Section 34, Section 34, Section 22(1, Section 34, Section 34, Section 34, Section 24(2)(iii, Section 34, Section 34, Section 34, Section 34, Section 34, Section 22(2, Section 22, Section 34(1)(b, Section 34(1)(b, Section 24, Section 6, Section 80, Chapter, Section 139, Section 72, Section 73, Section 74, Section 34

PERSON: Kumar Sen, Sun Engineering Works, N. D.', P.K. Pal, Pal, Pal, Pal, Khushal Chand, Ajit Sengupta, Sengupta, Satyendra Mohen, Roy Choudhury, Kasinath Bagla v. Commissioner of Income, Roy Choudhury, Satyendra Monen, Roy Choudhury, Kasinath Bagla v. Commissioner, Jagan Nath Maheshwary, K.C. Mukherjee v. Commissioner, Ramaswami C.J., S. Inder Singh Gill v. Commissioner of Income-tax, Satyendra Mohen Roy Choudhury, K.S. Abdul Sattar v. Commissioner of Income-tax, S. Natarajan v. Commissioner of Income-tax, Kevaldas Ranchhodas v., V. Jaganmohan Rao v. Commissioner of Income-tax, Sengupta, Govindarajulu Iyer, Syeelekha Banerjee v. Commissioner, Rs, Sengupta, V. Jaganmohan Rao, Bench, V. Jaganmohan Rao, Ramsevak Paul

DATE: 1961, years, 1960-61, 1961-62, the assessment year 1960-61, the 17th November, 1962, the assessment year 1961-62, the 4th October, 1961, the 12th December, 1962, the assessment year 1960-61, 17th November, 1960, the assessment year 1961-62, 1962-63, 4th January, 1962, the same day, 1961-62, years, these years, 1922, the assessment year 1960-61, year 1961-62, two years, 1961, 1967]63ITR278(SC, the 12th December, year 1960-61, 196.1-62, the assessment year 1955-56, a subsequent year, the subsequent year, the previous year, a subsequent year, '14, 1961]42ITR177(SC, any year, 1922, 1930, the assessment year 1941-42, 1922, 1930, 1930, 1930, 1922, 1922, that year, 1963]49ITR112(SC, a particular year, years, 1922, '24, any year, that year, any year, a previous year, the previous year, the year ending on the 31st day of March, 1940, the following year, the following year, that year, the following year, more than eight years, 1961, 70 and 72, '80, that year, the years, that year, 1968

CARDINAL: 36,418, 24,314, 4, 27,000, 9,000, 27,000, 9,000, 1961]41ITR539(SC, 19,62, 36,418, thirty-six thousand and, 24,314, twenty-four thousand and, 12, 1975]99ITR118(SC, 124, one, 451, 2, 3, 4, 4., 1950]18ITR906(Mad, 4, 4, 1953]23ITR82(SC, 1, 2, 5, 6, 228, 7, 1963]47ITR284(Bom, 4, 8, 1963]47ITR621(AP, 9, 1964]52ITR882(KAR, 10, 1968]68ITR842(Bom, 11, 1970]75ITR373(SC, two, one-third, 380, two-thirds, 2, 12, 1973]91ITR116(Mad, 34(1)(b, 1948]16ITR391(Mad, 1952]22ITR87(Mad, 1957]31ITR284(Bom, 1968]70ITR381(Cal, 1973]92ITR450(Ker, two, 2, 1, 2B, 2A, 3, 1, 2, 1, 17, 27,000, 9,000, 1953]23ITR82(SC, 1970]75ITR373(SC, 1970]75ITR373(SC, 192, 1977]110ITR527(Cal

ORG: the A/R Sri A.B. Chowdhury, Sri A.B. Chowdhury, Appellate, Appellate, Appellate, Appellate, Appellate, Tribunal, Appellate, Tribunal, the Supreme Court, Esthuri Aswathiah, Tribunal, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, the Supreme Court, Harprasad & Co. P. Ltd., the Supreme Court, Appellate, the Appellate Tribunal, The High Court, Tribunal, the Supreme Court, the High Court, The Supreme Court, the Supreme Court, the Supreme Court, AIR1930Cal627, Rankin C.J., AIR1932All1, the Allahabad High Court, Calcutta, ITC, Anglo-French Textile Co. Ltd., the Supreme Court, ITC, the Supreme Court, Anglo-French Textile Co. Ltd., The Supreme Court, the High Court, the Patna High Court, the Bombay High Court, ITC, the Mysore High Court, the Supreme Court, inter alia, the High Court, the Privy Council, the High Court, the Privy Council, the Privy Council, the Supreme Court, the Supreme Court, O.M. Ahamed Sahib, Ashoka Viniyoga Ltd., K.C. Luckose, inter alia, the Supreme Court, Anglo-French Textile Co. Ltd., the Supreme Court

GPE: V.O.S., vacuo, further.16, Madhavjee, Satyendra, the United Kingdom, India, India, Madhavjee, Sections

NORP: Indian, Indian, French, British, Indian, Indian, Indian

ORDINAL: first, first, First, secondly

LOC: year.15

PRODUCT: a Full Bench, 447, 447, 472, 447

FAC: the Bombay High Court, the Andhra Pradesh High Court, the Bombay High Court