Commissioner of Income-tax (Central) Vs. Assam Oil Co. Ltd.

Decided On : Jun-11-1980

Court : Kolkata

LAW: Section 256(1, the I.T. Act, the I.T. Act, the I.T. Act, the I.T. Act, Section 23(3, the I.T. Act, the I.T. Act, Section 147(b)i, Section 148, Section 147, the I.T. Act, Section 148, the I.T. Act, Section 147, the I.T. Act, Section 147, Section 147 of the Act, Section 147, the I.T. Act, Section 148, the I.T. Act, Article 226 of the Constitution, Section 10(2)(xv, Rule 18, Section 147, the I.T. Act, Section 22(3, Section 28, Section 34, Section 34(1, the I.T. Act, Section 99(1)(iv, Section 99(1)(iv, Section 80K, Section 147, Section 148, Section 148, Section 34, Section 34, Section 22(2, Section 22, Section 34(1)(b, the I.T. Act

ORG: Sabyasachi Mukharji, ITO, ITO, ITO, the Rajasthan High Court, CIT v. Gotan Lime Syndicate, ITO, ITO, the Rajasthan High Court, the Tribunal on the basis of the, the Rajasthan High Court, ITO, ITO, the Rajasthan High Court, the I.T. Dept, ITO, Tribunal, AAC, the Rajasthan High Court, ITO, the Rajasthan High Court, the Burma Oil Co., ITO, ITO, AAC, ITO, Tribunal, the Supreme Court, Golan Lime Syndicate v., the Rajasthan High Court's, Tribunal, ITO, Tribunal, Tribunal, Tribunal, Tribunal, the Rajasthan High Court, Golan Lime Syndicate, the Supreme Court, Tribunal, the Supreme Court, State High Courts, ITO, ITO, ITO, ITO v., Textile Mills Agents P. Ltd., ITO, ITO, ITO, ITO, AAC, ITO, ITO, ITO, ITO, AAC, ITO, the Rajasthan High Court, the Tribunal at p., Tribunal, the Rajasthan High Court, Golan Lime Syndicate, the High Court, the Rajasthan High Court, the Tribunal : ' In, Tribunal, Tribunal, the Rajasthan High Court, the Rajasthan High Court, CIT v. Gotan Lime Syndicate, the State Govt, the Supreme Court, The Rajasthan High Court, ITR, Tribunal, Tribunal, the Rajasthan High Court, the Rajasthan High Court, the High Court of Travancore-Cochin, Travancore Minerals Co. Ltd., CIT, the Travancore Minerals Co. Ltd., State, the Travancore-Cochin High Court, Reliance, Reliance, the Supreme Court, Pingle Industries Ltd., CIT, the Rajasthan High Court, Gotan Lime Syndicate, the Supreme Court, the Travancore-Cochin High Court, ITO, the Supreme Court, the Travancore-CochinHigh Court, Rajasthan High Court, the Rajasthan High Court, Gotan Lime Syndicate's, the Supreme Court, the Supreme Court, Gotan Lime Syndicate v., the Supreme Court, the Rajasthan High Court, The Supreme Court, The Supreme Court, Pingle Industries Ltd., CIT, the Supreme Court, the Supreme Court, The Supreme Court, the Supreme Court, Walchand Nagar Industries Ltd., ITO, the Gujarat High Court, Parshuram Pottery Works Co. Ltd., WTO, R. Kuppuswamy Mudaliar & Sons v. Board of Revenue, K. M. Jamal Mydeen v. State, STC, the Mysore High Court, M. V. Govindaraju Chetty, the Supreme Court, the Supreme Court, the Supreme Court, Reliance, the Gujarat High Court, Karamchand Premchand P. Ltd., CIT, the Bombay High Court, the Supreme Court, Maharaj Kumar, the Supreme Court, Act, Sections 33B and, Privy Council, Reliance, the Supreme Court, Eastern Newspaper Society, Reliance, Maharaj Kumar Kamal Singh, CIT, A. Raman & Co., the Supreme Court, ITO, CIT, A. Raman & Co., Bankipnr Club Ltd., CIT, Madras Auto Service, ITO, ITO, Sections 80K, CIT, Madras Motor, General Insurance Co. Ltd, ITO, the Supreme 'Court, the Supreme Court, the Supreme Court, CIT, A. Raman and Co., the Gujarat High Court, CIT v., Co, Ltd., the Gujarat High Court, Advocate-General, the Supreme Court, the Supreme Court, the Gujarat High Court, CIT v. Ahmedabad, The Supreme Court, R. B. Bansilal, the Supreme Court, Jiyajeerao Cotton Mills Ltd., ITO, the Supreme Court, the Supreme Court, inter alia, the Division Bench, CIT, CIT, the Supreme Court, the Calcutta High Court, Sun Engineering Works (P.) Ltd., CIT, The Supreme Court, State, Maharashtra v. Central Provinces Manganese Ore Co. Ltd., The Andhra Pradesh High Court, CWT v., the Supreme Court, AAC, Tribunal

PERSON: J.1, Sri G. P. Gupta, Rajasthan, Schedule, Schedule, V. S. Gaitonde, D. R. Trivedi, Bhagwandas Kevaldas v. N. D. Mehrotra, Sastri, Kumar Kamal Singh, Kumar Kamal Singh, Darwin, Einstein, Maneklal Harilal Spg, Mir Mohammad Ali's, S. Narayanappa v., V. Jaganmohan Rao v., Ramsevak Paul, Bombay Dyeing, H.M. Esufali H.M. Abdulali, Agrl, I.T., Lucy Kochuvareed, Sudhindra Mohan Guha,, J.24

DATE: 1961, the year 1960-61, the 25th January, 1962, the 5th March, 1962, 25thJanuary, 1962, the 17th March, 1962, the 13th February, 1964, the 15th December, 1964, 1961, 1961, the assessment year 1963-64, the year 1960-61, 1961, the year 1963-64, the 25th January, 1965, year 1962-63, two years, 1962, 1963, the 22nd November, 1965, 1961, 1961, 26th September, 1966, the 16th May, 1970, 1966]59ITR718(SC, the relevant year, the 26th August, 1970, 17th July, 1970, the 7th November, 1970, 29th August, 1970, 17th March, 1971, 27th November, 1970, ' 1, 1961, '3, 1961, 1961, 1961, the time of 4 years, 1961, 1961, 18th March, 1974, the assessment year 1964-65, monthly, 5 years, 15th July, 1947, 14th July, 1952, 15th July, 1952, October, 1954, 1954, July, 1952, 1954, 5 years, the accounting year 1953-54, 1955-56, 1922, a period of, 5 years, 5 years, annual, year, 1966]59ITR718(SC, five years, 1980, 46, '10, 35, '11, 1922, 1961, '12, 1001, 1966-67, nearly a month, 1967]63ITR219(SC, that year, '22, 1978]111ITR166(Cal, 1973

GPE: London, London, London, London, London, London, London, London, Jodhpur, assessee, Singh, Newton

CARDINAL: 1,10,000, 1,50,000, 2,50,000, two, 2, 185, 1981]130ITR733(Cal, 736-737, 38, 96,000, 1, 6, 4, 18, 19, 96,000, 96,000, 541, 543, 544, 551, 554, 51, 1961.7, 20, 509, 1960]40ITR67(SC, 93, 725, 1960]40ITR67(SC, 727, 1962]44ITR260(Bom, 1975]100ITR651(Guj, 45, 152, 1968, 22, 1968, 22, 52, 1975]101ITR46(Guj, 1959]36ITR538(Bom, 1959]35ITR1(SC, 6 and 7, 33B, 35, two, 1979]119ITR996(SC, 1000, 1959]35ITR1(SC, one, 1959]35ITR1(SC, 1968, 67, 2, 1004, 1959]35ITR1(SC, 1968]67ITR11(SC, 1971]82ITR831(SC, 13, 1975]101ITR589(Mad, 80M., 1975]99ITR243(Mad, 591, 15, 1968]67ITR11(SC, 1963]48ITR314(Mad, 1977]106ITR24(Guj, 31, 1964]53ITR165(SC, 17, 1977]106ITR159(Guj, 1968]70ITR74(SC, 18, 222, 1981]130ITR710(Cal, 1, 2, 1970]75ITR373(SC, 380, one-third, two-thirds, two-thirds, 2, 1977]110ITR527(Cal, 1971]82ITR892(SC, 90, 270, 1977]1SCR1002, 1980]121ITR69(AP, 1976]103ITR799(SC, one, 2

ORDINAL: first, second, first, 4th

WORK_OF_ART: Bench Decision, State of Travancore

LOC: Govt, Govt

QUANTITY: 15 sq. miles, 1 anna, 10 per acre, 30 per ton, 20 per ton

NORP: Rules, Indian, Commr

MONEY: 10 per cent, ten per cent, ten per cent

EVENT: Sections 19A and 20A