Competent Authority, Inspecting Assistant Commissioner of Income-tax and ors. Vs. Smt. Bani Roy Chowdhury and ors.

Decided On : Mar-24-1981

Court : Kolkata

LAW: Article 226 of the Constitution, absolute.2, Section 7 of the Life Insurance Corporation Act, Section 269D(1, the I.T. Act, the I.T. Act, the W.T. Act, Section 269C, the I.T. Act, Section 269L(1)(a, the I.T. Act, Range-II, Section 269C, the I.T. Act, Section 269C(1, Section 269C, Section 269C, the I.T. Act, Section 269C of the Act, Section 269C(2, Section 269C(2, Section 269C, Chapter, Chapter, Section 269C, Section 269C, Section 269C, Section 269C., Section 269C, Section 269C, Section 269C(2, Section 269C, Section 269D(1, the I.T. Act, Section 269C(2, Section 269C(2, Section 269C(1, Section 269C(2, Section 269C, Section 269C of the Act, Section 269C(2, Article 134A of the Constitution of India

PERSON: M.M. Dutt, R. M. Datta J. :, Bani Roy Chowdhury, Nos, W. P., Bani Roy Chowdhury, Bani Roy Chowdhury, IAC, Acqn, 1,12,000, judicially.10, Balai Pal, Pranab Pal, Tube Mill, IAC, M. N. Roy J., Rai Bahadur G.V. Swaika, Mookerjee J., Mookerjee J., D. K. Sen, C. K. Banerji JJ, Ajit Sengupta, A.K. Sarkar, J.16

NORP: J.1, Indian

CARDINAL: 1978]112ITR111(Cal, 1, 1, 4, two, 29, 29, 7, 5,000, 1, 1, one, 1, two, two, 25,000, transferee, 1, 1, transferee, 1, two, 1, 1, 7, 1, 16,000, 2, 1961.6, 1, 2, one, 1, 2, transferee, 2, 1, 1, 269C., twenty-five thousand, transferee, more than fifteen, 2, more than twenty-five, 1, 9, 1, four, 25,000, 1, two, four, 2, 1, 1, 1, 1, transferee, transferee, 2, 35,000, 1,12,000, 1,12,000, 35,000, 1, 2, 2, 1, 2, 2, 1974]95ITR197(Delhi, 1, 1980]126ITR1(Guj, 2, 1979]118ITR777(Cal, 1980]126ITR310(Cal, 9 and 10 of 1976, 1981]131ITR380(Cal, 1, 1, transferee, 1, two

DATE: December 11, 1972, September 1, 1956, 1956, January 25, 1972, June 18, 1973, 1961, 1922, 1961, 1957, 1961, 1961, 1961, 1961, 1972, 1922, 11 of 1922, 1957, 27 of 1957, 1961, 1980]122ITR72(Cal, September 12, 1980

ORG: the Life Insurance Corporation of India, NA, NA, the New Alipore Development Scheme, Hindusthan Building Society Ltd., Society, the Hindusthan Co-operative Insurance Society Ltd., the Life Insurance Corporation of India, the Hindusthan Building Society Ltd., the Life Insurance Corporation of India, the Life Insurance Corporation, inter alia, the Life Insurance Corporation of India, Hindusthan Building Society Ltd., the Life Insurance Corporation of India, the Hidusthan Building Society Ltd., the Hindusthan Building Society Ltd., inter alia, the Life Insurance Corporation of India, inter alia, Chap, Chap, Chap, Bar, the Delhi High Court, Mahavir Metal Works P. Ltd., Union of India, the Gujarat High Court, Sarabhai M. Chemicals P. Ltd., P.N. Mittal, the Gujarat High Court, Bench, Estate P. Ltd., CIT, Madho Properties Ltd., Government, LIC, the Hindusthan Building Society Ltd., LIC, the Supreme Court, LIC

PERCENT: more than 15%, more than 15%, more than 25%, 25%

EVENT: the I.T. Act

GPE: Clause, Clauses, case.12, Subhkaran

ORDINAL: first, second, second, first, first, first, second, second, second, first, first, first