cites: 625942

M.P. Alexander & Co. vs Commissioner Of Income-Tax on 10 July, 1966

Having regard to our aforesaid conclusion the view taken by the Punjab and Haryana High Court in Brij Bhushan Lal's case (supra) must be regarded as erroneous and we approve the view taken by the Kerala High Court (M. P. Alexander & Co. case), Madras High Court (K.S. Guruswami Gounder'case).

Kerala High Court Cites 1 - Cited by 13 - Full Document

Ishwar Lal And R.B. Suraj Narain ... vs Commissioner Of Income-Tax, Delhi, ... on 28 August, 1968

Having regard to our aforesaid conclusion the view taken by the Punjab and Haryana High Court in Brij Bhushan Lal's case (supra) must be regarded as erroneous and we approve the view taken by the Kerala High Court (M. P. Alexander & Co. case), Madras High Court (K.S. Guruswami Gounder'case).

Supreme Court of India Cites 3 - Cited by 183 - Full Document

Commissioner Of Income-Tax vs K.S. Guruswami Gounder & K.S. ... on 14 March, 1973

In support of his contention reliance was placed upon M.P.Alexander's case (supra), Madras High Court's decision in Commissioner of Income-tax Madras v. K. S. Guruswami Gounder & K. S. Krishanaraju(l); Gujarat High Court's decision in Trilokchand Chunilal v. Commissioner of Income-Tax, Gujarat(2) and Full Bench decision of the Andhra Pradesh High Court in Additional Commissioner of Income-tax v. Trikamji Punia & Sons(2).

Madras High Court Cites 1 - Cited by 16 - V Ramaswami - Full Document

Trilokchand Chunilal vs Commissioner Of Income-Tax, Gujarat on 15 March, 1976

In support of his contention reliance was placed upon M.P.Alexander's case (supra), Madras High Court's decision in Commissioner of Income-tax Madras v. K. S. Guruswami Gounder & K. S. Krishanaraju(l); Gujarat High Court's decision in Trilokchand Chunilal v. Commissioner of Income-Tax, Gujarat(2) and Full Bench decision of the Andhra Pradesh High Court in Additional Commissioner of Income-tax v. Trikamji Punia & Sons(2).

Gujarat High Court Cites 10 - Cited by 5 - Full Document

Additional Commissioner Of Income-Tax vs Trikamji Punia & Sons on 23 September, 1976

Gujrat high Court (Trilokchand Chunilal's case) and Andhra Pradesh High Court (Trikamji Punia's case).

Andhra HC (Pre-Telangana) Cites 12 - Cited by 11 - Full Document

Commissioner Of Income-Tax, Central ... vs Laxminarain Badridas Agarwal. on 12 April, 1934

In commissioner of Income- Tax v. Laxminarain Badri das(1), their Lordships of the Privy Council observed as follows:

Income Tax Appellate Tribunal - Nagpur Cites 17 - Cited by 115 - Full Document

Raghubar Mandal Harihar Mandal vs The State Of Bihar on 22 May, 1957

Since the law relating to "best judgment assessment" is the same both in the case of income-tax assessment and the sales-tax assessment and the following observations of this Court in Raghubar Mandal Harinder Mandal v. State of Bihar,(2) a case under the Bihar Sales Tax Act, would be material:

Supreme Court of India Cites 16 - Cited by 104 - S K Das - Full Document

State Of Kerala vs C. Velukutty on 2 December, 1965

Again in State of Kerala v. C. Velukutty,(l) which was a case 1 under the Travancore-Cochin General Sales Tax Act, Subba Rao, J. (as he then was), speaking for this Court observed at page 244 of the report thus:

Supreme Court of India Cites 8 - Cited by 170 - Full Document

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