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Kamalammal Vs. Gift Tax Officer (income-tax Officer), Alleppey

Court : Kerala

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 29 to 32

Reported in : AIR1962Ker287

Advocate for Respondent : G. Rama Iyer, Adv.

ORDERC.A. Vaidialingam, J.1. In all these three writ petitions Mr. V. Rama Shenoi, learned counsel for the petitioner, contests the notices issued by the Gift Tax Officer, Alleppey dated 23rd August, 1960.2. All the three petitioners...

Kamalammal Vs. Gift-tax Officer, Alleppey.

Court : Kerala

Subject : Direct Taxation

Reported in : [1962]45ITR80(Ker)

In all these three writ petitions Mr. V. Rama Shenoi, learned counsel for the petitioner, contests the notices issued by the Gift-tax Officer, Alleppey, dated August 23, 1960.All the three petitioners are sisters and they are...

Veeriah Reddiar Vs. Income-tax Officer, Alleppey.

Court : Kerala

Subject : Direct Taxation

Reported in : [1964]52ITR292(Ker)

In this writ petition, Mr. P.K. Kurien, learned counsel for the petitioner, challenges the proceedings sought to be taken by the respondent, the Income-tax Officer, Alleppey, on the basis of a notice issued, purporting to be...

Mammad Keyi Vs. Wealth Tax Officer, Calicut

Court : Kerala

Subject : Direct Taxation

Acts : Constitution of India - Articles 14 and 246; Wealth Tax Act, 1957 - Sections 2 and 3

Reported in : AIR1962Ker110

Advocate for Respondent : G. Rama Iyer, Adv.

Velu Pillai, J.1. These writ petitioners impugn the constitutionality of the Wealth Tax Act, 1957, hereinafter referred to as the 'Act' and the legality of their assessments to wealth-tax. The petitioner in O. P. 674 of...

E.P. Eappen Vs. the State of Kerala and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(7), 158, 183(1), 183(3), 189, 189(1), 189(3) and 226(3); Travancore Cochin Tobacco Act

Reported in : AIR1965Ker167

Advocate for Respondent : Govt. Pleader for (Nos. 1 and 2) and; G. Rama Iyer, Adv. (for No. 3)

C.A. Vaidialingam, J. 1. In tills writ petition Mr. S, Easwara Iyer, learned counsel for the petitioner challenges the two notices, issued by the Income-tax Officer, Trivandrum, evidenced by Exts. P-1 and P-2. Those two notices...

Woodbriar Estate Ltd. Vs. Catholic Bank of India Ltd.

Court : Kerala

Subject : Commercial

Acts : Negotiable Instruments Act, 1881 - Sections 85 and 131; Evidence Act, 1872 - Sections 101 to 104

Reported in : AIR1958Ker316

Advocate for Respondent : K.N. Parameswara Sarama,; K. Rama Iyer and; S. Ananthasu

Vaidialingam, J. 1. These two appeals arise out of the judgment of the learned Temporary Additional District Judge, Kottayam, in O. S. No. 146 of 1124. A. S. No. 367of 1954 is by the plaintiff against...

The India Nut Company Ltd., Quilon Vs. the Commissioner of Income-tax, ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 6(4), 10, 10(2), 66 and 66(1); Travvancore Income Tax Regulation, 1096 - Sections 4, 8 and 8(2)

Reported in : AIR1959Ker298; [1960]39ITR234(Ker)

Advocate for Respondent : G. Rama Iyer, Adv.

C.A. Vaidialingam, J.1. In pursuance of the directions contained in the order D/- 17-3-1953 of the Travancore-Cochin High Court, in Income-tax Reference No. 1/1125, the Income-tax Appellate Tribunal, Madras Bench A has referred the following two...

C.P. Krishna Iyer Vs. District Collector, Trichur and ors.

Court : Kerala

Subject : Direct TaxationCivil

Acts : Constitution of India - Article 226; Income Tax Act, 1922 - Sections 45 and 46; T.C. Revenue Recovery Act - Sections 24

Reported in : AIR1961Ker315

Advocate for Respondent : G. Rama Iyer, Adv.

Anna Chandy, J.1. The petitioner is a merchant doing business in Bombay and is now residing in his native village at Chalakudi. Respondents 1 to 3 are respectively the District Collector, Trichur, the Deputy Collector (Income-tax),...

Mrs. George Mathew Vs. Commissioner of Income-tax, Kerala and Coimbato ...

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 10(2)

Reported in : AIR1960Ker353; [1961]43ITR535(Ker)

Advocate for Respondent : G. Rama Iyer, Adv.

Raghavan, J.1. The Income-tax Appellate Tribunal, Madras A-Bench has referred the following question to the High Court under Section 66(1) of the Indian Income-tax Act:'Whether on the facts and in the circumstances of the case, the...

Suseela Sadanandan Vs. Additional Income-tax Officer, Kozhikode, and A ...

Court : Kerala

Subject : Direct Taxation

Reported in : [1963]47ITR318(Ker)

In this writ petition, Mr. K. V. Suryanarayana Iyer, learned counsel for the with petitioner, challenges the orders of reassessment passed by the first respondent under section 34 of the Indian Income-tax Act, as well as...