Wealth-tax Officer Vs. Champalal Saraogi.

Decided On : Sep-08-1983

Court : Kolkata

LAW: Section 171 of the 1961 Act, section 171, section 20, section 20, section 20, section 20, section 20, Section 20, section 171, section 20A, section 20A, section 171, section 5 of the Act, section 5, section 5, section 2, section 5

PERSON: Shri Anand, Howrah, Debendra, Kumar SaraogiShri, Lordships, Howrah, Sundar Singh Majithia, Lordships, Lordships, Lordships, Howrah

ORG: HUF, Bhagwati Debi SaraogiShri Mahendra Kumar SaraogiShri, Surendra Kumar, Chandra Kumar Saraogi Trust, HUF, WTO, Tribunal, WTO, AAC, the Government of West Bengal, AAC, AAC, AAC, HUF, the Supreme Court, Kalloomal Tapeswari Prasad, HUF, HUF, HUF, WTO, HUF, WTO, WTO, HUF, HUF, WTO, CIT, Lordships, Act, the Supreme Court, Kalloomal Tapeswari Prasad, HUF, HUF, HUF, HUF, HUF, ITO, Kaberi Plasticchem, Legislature, WTO, AAC, LIC, WTO

DATE: the assessment year 1975-76, year 1975-76, 1979, 1980, 2569, 1979, 1961, 1957, the assessment year or years, the year, the previous year, the last day, the previous year, '11, previous year, 1922, 1942, one year, 1980, year 1975-76

CARDINAL: 31, 4, 4-8-1974, 3-2-1975, two-fifths, 1,31,658, 3-4-1975.4, 5, 76.6, two-fifths, 1,31,658, seven, three-fifths, 1982]133ITR690(SC, 1, 2, 3, 702)There, 4, 2, 10, 457, one, 464)At, 465, 705, 1-4-1980, 4, 24,851, 1,50,000, 1A, 1A, 1A, 10,057, 1

NORP: Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Hindu

PRODUCT: Assessment

FAC: the India Income-tax Act