Bharat Agencies Ltd. Vs. Income-tax Officer, C-ward and ors.

Decided On : Apr-24-1970

Court : Kolkata

LAW: Article 226 of the Constitution, the Indian Companies Act, Section 23A, Section 23A, Section 154/155, Section 23A, Section 155 of the 1961 Act, Section 35, Section 23A, Section 35, Section 23A, Section 33A of the Act, the Tax Recovery Officer, Section 35, Section 23A, Section 35, Section 23A, Section 23A, Section 23A, Section 35(1, the Finance Act, Section 23A(1, Section 23, Section 23A, Section 23A, Section 23A, Section 23A, Section 34(3, Section 34(3, Section 23A, Section 23A, Section 23, Section 23A. Tax, Section 23, Section 23A, Section 23A, the Finance Act, the Finance Act, Section 3, Section 23A.', Section 23A, Section 35(1, Section 23A, Section 23A, Chapter IV of the Act, Section 44, Section 23, Section 23A, Section 18A(8, Section 35, Section 35, Section 18A(8, Section 35, Section 35, Section 23A, Section 35, Section 23A, Section 35, Section 35, Section 23A, Section 23A, Section 23A, Section 23A, Section 30, Section 23A., Section 35(1, Section 23A, Section 35, Section 23A., Section 154, Section 23A. Unfortunately, Section 35, Section 23A

PERSON: K.L. Roy, J.1, Roy Chowdhury, Roy Chowdhury, Roy Chowdhury, Roy Chowdhury, Chowdhury, Chowdhury, Abraham, Chowdhury, S. Sankappa v. Income-tax Officer, Abraham, Kalawati Devi v., Chowdhury, Roy Chowdhury, Chowdhuryhas

ORG: the Bharat Agencies Ltd., inter alia, Supreme Court, M.M. Parikh, Navanagar Transport and Industries Ltd., the Supreme Court, Sections 3 and 4 of the Act, Sections 3 and 4 of the Act, the Supreme Court, the Supreme Court, the Supreme Court, Parikh, the Supreme Court, Lordships, the Allahabad High Court, J.K. Commercial Corporation Ltd, the Supreme Court, the Allahabad High Court, the Supreme Court, The Supreme Court, the Supreme Court, the Allahabad High Court, The Supreme Court, Parikh

DATE: years 1960-61, 1961-62, the 22nd March, 1962, 24th March, 1963, 1922, two assessment years, 12 months, previous years, the 31st July, 1962, years, the second year, the first year, 1961, the 1st January, 1964, the year 1960-61, that year, more than 12 months, 30th July, 1964, 12th April, 1966, 71,073 20 and Rs, two years, the 13th April, 1966, the 20th April., 1968, the assessment year 1960-61, the assessment year 1961-62, the 15th March, 1968, 22nd March, 1968, the 31st May, 1968, the 6th June, 1922, 1955, 1956, any previous year, the twelve months, previous year, that previous year, the previous year, year, the years, four years, four years, 1967]63ITR663(SC, 1955, 1957, the last day of the year, twelve months, the previous year, the earlier years, the previous year, 1955, 1955, 4, 55, 1959, 1968]68ITR760(SC, 1961]41ITR425(SC, 1969, 23A, four years, 1961, forsix weeks, six weeks

CARDINAL: 1, 1, Two, 1, 51,435.45, 1,14,301, 36,588, 26,277.55, 43,735, 25,338, 9,375.43, two, 1, 1, two, two, two, 26,27.01, 23,260.24, 1, 4, two, 4, 4, 2, two, two, 13,537-75, two, 5, two, two, 1968.2, two, two, 1, 2, 8), thirty-seven, 1, 1, 1, 36, 1967]66ITR680(SC, 73, 466

PERCENT: 100%, 37%

NORP: West Bengal III

ORDINAL: second

WORK_OF_ART: 'Where the Income-tax Officer

MONEY: fifty per cent

GPE: Harlalka, Sankappa