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New India Construction Co. Vs. Commissioner of Income-tax

Decided On : Aug-26-1977

Court : Kolkata

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LAW: Section 41(2, Section 256(2, Section 253(1, Rule 9, Section 253(3, Section 268, Section 268, Section 253(3, the I.T. Act and Rule 9(1, Section 253(5, the I.T, Act, Section 145, the I.T. Act, the Civil Procedure Code, the Civil Procedure Code, the Civil Procedure Code, Order 41, Rule 1 of the Code of Civil Procedure, Rule 10, the Civil Procedure Code, the I.T. Act, the I.T. Act, Section 253, Rule 7.27, Section 268, Order 41, Rule 1 of the Code of Civil Procedure, Section 13, Section 13, Section 13, Section 13, Section 13, Section 13

PERSON: R.N. Pyne, J.1, P. W. D., I. T. A. No, I. T. A. No, I. T. A. No, I. T. A. No, Sri B. N. Chowdhury v. ITO, Rules 8, Sheonath Singh, Gouri Kumari Devi v., Chhotey Lal Krishan Lal v., Punjab Co-operative, Pratap Singh v. Shri Krishna Gupta, Addl, K. S. Guruswami, Gopendra Krishna Saha v., Tribuhal, Behari Lal Laxminarain v. ITO, Jagat Dhish Bhargava v. Jawahar Lal Bhargava, Gopendra Krishna Saha v., Chandra Banerjee, Sheonath Singh v. CIT, Bungsi Buddan, Saha Das, Sheonath Singh v. CIT, Kumari Devi v., Chhotey Lal Kishan Lal v., Pratap Singh v. Shri Krishna Gupta, Dhish Bhargava, Jawahar Lal Bhargava, Behari Lal Laxminarain v. ITO, Krishna Shah v., K. S. Guruswami Gounder, Rakhal Chandra Banerji, K. S. Guruswami Gounder, V. D. Rajarathanam v. Commissioner of Income-tax, Gopendra Krishna Saha v. Commissioner of Income-tax, V. D. Rajarathanam v., Jagan-mohan, K. S. Guruswami Gounder, M. P. Alexander & Co., Addl, Addl, V. D. Rajarathanam v., Jaganmohan Reddy C.J.

CARDINAL: two, 6,35,271, 2,97,088, 12 1/2, 37,135, 134, 12 1/2, 154, 37,314, 4,273, 1961.4, 154, 1971.5, 134, two, 11, 11, three, 8, two, 2, 2, 2, 1, 65, 1, 2, 3, twelve and half per cent, 2,97,088, 7, 3, 1, 3, 5, 6, 36, 23, 2, 1, 1958]33ITR591(Cal, 1959]37ITR220(Patna, 1962]45ITR490(All, 1940, 8, 635, 314, 2, 2,97,088, 1977]106ITR597(AP, 1973]92ITR90(Mad, 19, 184, 1978]113ITR421(Cal, 5, two, 5, 2, 1960]39ITR649(All, 9, 184, 1978]113ITR421(Cal, 1978]113ITR419(Cal, 2, 1.13, 1958]33ITR591(Cal, 1890, 602, 13, 1958]33ITR591(Cal, 1959]37ITR220(Patna, 1962]45ITR490(All, 314, 1940, 8, 1961]2SCR918, 14, 1960]39ITR649(All, 3, 1, 2, 5, 3, 6, 2, 4, 100, 2, 36, 1, two, at least one, two, 9(1, two, at least one, two, 2, 1, 12, 9(1, 1, 9(1, 2, 9(1, 154, 2, 184, 1978]113ITR421(Cal, one, 425):'In, 1973]92ITR90(Mad, 1922.32, 1978]113ITR421(Cal, 198, 1978]113ITR419(Cal, 1,44,408, 1,99,383, 420, 1973]92ITR90(Mad, 1973]92ITR92(Ker, 1968]68ITR19(AP, 184, 1978]113ITR421(Cal, 1968]68ITR19(AP, 1973]92ITR90(Mad, 1973]92ITR92(Ker, 1977]106ITR597(AP, 1977]106ITR597(AP, 1968]68ITR19(AP, 604, 1968]68ITR19(AP, one, eight, three, 2, 1, 2

DATE: 9th March, 1971, 1966-67, 1965-66, 1969-70, 1968-69, 1968-69, 12th August, 1968, 14th January, 1971, 1st March, 1971, 1st March, 1971, 19th June, 1968, 16th July, 1968, 29th August, 1968, the 1st March, 1971, 9th March, 1969-70, 12976, 1964-65, February 22, 1968, the year, earlier year, the earlier years, 1961, 9th March, 1971, 5th June, 1972, sixty days, 12th August, 1968, 1962, 9, 12, 1963, 12th edn.).9, 1969, 1961, the day, March, 1971, 1969, 1971, the last day, October 13, 1954, September 30, October 13, December 14, '14, 1941, 12th edn., '21, May 7, 1949, May 11, July 6, July 22, July 6, July 6, 1961, 60 days, the day, 1962, 1963, 12th August, 1968, 1st March, 1971, 1st March, 1971, 1968-69, 1969, 1922, 1922, 1922, 1922, 1922, '31, 1971, two years, two years, 1969, 27th September, 1974

ORG: Tribunal, ITO, ITO, AAC, ITO, AAC, ITO, ITO, AAC, AAC, ITO, the Executive Engineer, Government, AAC, ITO, AAC, Tribunal, the I. T. Act, I.T.A. No, AAC, Tribunal, AAC, the Appellate Tribunal, Bench, AAC, Tribunal, AAC, Tribunal, Tribunal, Tribunal, Tribunal, AAC, Tribunal, Tribunal, Government, Tribunal, Tribunal, Government, Tribunal, Tribunal, the I. T. Act, Tribunal, Tribunal, Tribunal, Appellate, Government, Tribunal, Government, the I. T. Act, the I.T. Rules, the Appellate Tribunal Rules, AAC, Tribunal, AAC, AAC, Appellate Tribunal, Tribunal, inter alia, AAC, AAC, Tribunal, AAC, Tribunal, Bank Ltd., CIT, Anil Kumar Dutta v., Board of Revenue, Maxwell, the Interpretation of Statutes, Government, Tribunal, CIT, Trikamji Punia & Sons, CIT, AAC, AAC, Railway, Government, Tribunal, Government, Tribunal, CIT, Tribunal, Government, AAC, Tribunal, Government, Tribunal, Appellate Tribunal) Rules, Tribunal, Appellate Tribunal) Rules, Appellate Tribunal, Tribunal, ITO, ITO, ITO, ITO, ITO, ITO, CIT, CIT, the Appellate Tribunal, AAC, The Appellate Tribunal, Tribunal, Chakravorti C.J., the Privy Council, Mohini Mohun Das, the Appellate Tribunal Rules, Tribunal, the Patna High Court, the Appellate Tribunal, the Appellate Tribunal, Tribunal, AAC, ITO, Tribunal, the Tribunal the ITO, ITO, Tribunal, Anil Kumar Dutta v., Board of Revenue, the Bengal Finance, Tribunal, Maxwell, the Interpretation of Statutes, Punjab Co-operative, Bank Ltd., CIT, book.19, Jagat, the Supreme Court, the Supreme Court:'If, AAC, AppellateTribunal, The Appellate Tribunal, Appellate Tribunal, the Appellate Tribunal Rules, Tribunal, Tribunal, the Supreme Court, the Supreme Court, inter alia, the Appellate Tribunal, Appellate Tribunal, the I.T. Rules, inter alia, Appellate Tribunal, Board, Appellate Tribunal) Rules, ITO, Tribunal, Tribunal, Appellate Tribunal) Rules, Tribunal, the Appellate Tribunal Rules, Board, the Supreme Court, the Appellate Tribunal Rules, Tribunal, Tribunal, AAC, Tribunal, the Tribunal under Section 253(5, Tribunal, the Appellate Tribunal Rules, Tribunal, I.T.A. No, CIT, ITO, ITO, AAC, Tribunal, Government, Tribunal, Tribunal, Appellate, CIT, CIT, ITO, AAC, Government, AAC, Government, AAC, AAC, Tribunal, Tribunal, Government, Government, Tribunal, Tribunal, Tribunal, Tribunal, Government, Tribunal, M. P. Alexander & Co., the Andhra Pradesh High Court, Government, Reddy C.J, AAC, Government, CIT, CIT, CIT, Trikamji Punia & Sons, the Executive Engineerand, CIT, Trikamji Punia & Sons, Government, AAC, PWD, Tribunal, Tribunal, Sabyasachi Mukharji J., Deb, J.44

MONEY: 7.2 per cent, 7.2 per cent, 12 1/2 per cent, 12 per cent

GPE: Jalpaiguri, Sri B. N. Chowdhury's, perverse.10, Gauri, pp, assessee, Rajarathanam

ORDINAL: first, second, Firstly

PRODUCT: the Calcutta Bench, it.8, Notes, C1

NORP: Rules, court.30, V. D.

EVENT: I.T. Reference No, I.T. Reference No, I.T. Reference No, I.T. Reference No, I.T. Reference No

WORK_OF_ART: I.T. Reference No

PERCENT: 12%, 12'6%, 12.6%

FAC: I.T. Ref

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