Commissioner of Income-tax Vs. Anil Kumar Roy Chowdhury and ors.

Decided On : Mar-05-1970

Court : Kolkata

LAW: Section 66(1, Section 66(2, Section 25A, Section 66(2, Section 23(3, Section 23(2, Section 25A, Section 25A later, Section 4(3)(viii, Section 4(3)(viii, Section 25A, Section 25A, Section 25A, Section 23, Section 14, Section 23, Section 25A, Section 25A, Section 14(1, Section 25A(1, Section 23, Section 23, Section 4, Section 25A, Section 25A, Section 25A

ORG: P.B. Mukharji, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, the Agricultural Income-tax Officer of Pakistan, the Agricultural Income-tax Officer of Pakistan, the Pakistan Agricultural Income-tax Officer, the Pakistan Income-tax Officer, the Pakistan Agricultural Income-tax Officer, the Pakistan Agricultural Income-tax Officer, the Pakistan Agricultural Income-tax Officer, the Imperial Bank ofIndia (Mymensingh Branch, Calcutta, the Lloyds Bank, Calcutta, Lloyds Bank, the Imperial Bank, the Pakistan Agricultural Income-tax Officer, the Pakistan Income-tax Officer, the Lloyds Bank, the Imperial Bank of India.9, Appellate, Appellate, Appellate, Appellate, the Pakistan Agricultural Income-tax Officer, Appellate, the Agricultural Income-tax Officer, Appellate, Tribunal, Appellate, Appellate, AppellateAssistant, the Pakistan Agricultural Income-tax Officer, the Pakistan Income-tax Officer, Appellate, the Pakistan Agricultural Income-tax Officer, the Pakistan Income-tax Officer, Appellate, Appellate, Tribunal, Tribunal, Tribunal, Tribunal, Bench, Tribunal, Tribunal, Tribunal, The Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, The Tribunal, the Pakistan Agricultural Income-tax Officer, the Pakistan Income-tax Officer, Tribunal, Appellate, Tribunal, Appellate, Appellate, Tribunal, Tribunal, Tribunal, Appellate, Tribunal, Tribunalwas, Appellate, Tribunal, Appellate, Ram Pershad, inter alia, Privy Council, Tribunal, The Privy Council, inter alia, the Supreme Court, the Supreme Court, The Supreme Court, Privy Council, Sunder Singh Majithia v. Commissioner of Income, Supreme Court, the Supreme Court, the Supreme Court, Appellate, the Pakistan Income-tax Officer, Tribunal, Tribunal, Mulla, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal, Tribunal

PERSON: Actg, Mymensingh, Rai Sudhindra Nath Choudhury, Sen, Lal v. Commissioner of Income-tax, Sen, Suraj Narain, Ratan Lal, Buckmaster, Ram Narain, Ram Narain, Kalwa Devadattam v. Union, Pal, Pal, Pal, Pal, T.K. Basu

DATE: C.J. 1, 1922, 1964, 1948-49, previous year, the year 1354 B. S, the year 1950, 18th February, 1949, 27th February, 1950, 18th February, 1949, the 27th, February, 1950, 27th February, 1953, 1354, the 15th August, 1947, the year 1354, 17th March, 1962, 27th February, 1950, this judgment.11, the year 1950, 1955, 1956, 1922, '13, the year, '17, 1917, '22, '23, 1922, 1942, '26, any previous year, such year, '30

CARDINAL: two, One, 149, one, 1, 2, three, 1, 2, 3, 149, 73, 1964.4, one, four, two, one, four, two, 20,000, 10,000, two, one, 30,000, 20,000, 10,000, 10, four, four, 28, 149, four, four, four, four, 3, 1,96,045, 28, 29, 14, 75,500, 18, two, 19, two, 1952, 21, 44, 201, 401.C. 988, 992, 993, 205, 206, four, 1, 2, 1, 3, 24, 1963]49ITR165(SC, 172, 1, 3, 25, 10, 173, 3, four, four, two, four, 382, one, one, three, 149

GPE: Pakistan, Pakistan, Pakistan, Pakistan, India, Pakistan, Pakistan, Pakistan, Pakistan, Pakistan, B.S., Mymensingh, Pakistan, B.S., Mymecsingh, Pakistan, Pakistan, Pakistan, rejected.10, Pakistan, us, India, Ref, Pakistan, Hindusthan, India, Pakistan, Pakistan, Pakistan, Pakistan, India, Pakistan, Kumar, Pakistan, Pakistan, Pakistan, Pakistan, Pakistan, Pakistan, Pakistan, Pakistan, India, L.R., P.C., P.C., Pakistan, Pakistan, Pakistan, Pakistan, India, Pakistan.27, India, Pakistan, Pakistan, Pakistan, Pakistan, Pakistan, Pakistan, Pakistan

NORP: Hindu, Hindu, Indian, Hindu, Hindu, Hindu, Indian, Hindu, Indian, Indian, Hindu, Indian, Hindu, Hindu, Indian, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Indian, Hindu, Hindu, Indian, Hindu, Indian, Indian, Hindu, Hindu, Indian, Hindu, Indian, Indian, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Pakistani, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Indian, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Indian

ORDINAL: first, first, first, first, Secondly, first, first, second, third

PRODUCT: Calcutta, facts.33

FAC: Mymensingh, Mymensingh

LOC: Act.12

WORK_OF_ART: Dr. Pal