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Cit Vs. K.C. John

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]132TAXMAN793(Ker)

Advocate for Respondent : Sri. P. Balachandran

G. Sivarajan, J.The following questions of law are referred by the Tribunal under section 256(1) of the Income Tax Act at the instance of the Commissioner of Income Tax, Kochi for decision by this court :'1....

Cgt Vs. Popular Auto Spares (P) Ltd.

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]131TAXMAN520(Ker)

Advocate for Respondent : Sri. P. Balachandran

G. Sivarajan, J.These two references at the instance of the revenue arise from a common order of the Income Tax Appellate Tribunal, Cochin Bench in G.T.A. Nos. 15 & 16/Coch./1987 in respect of the assessment years...

Commissioner of Income Tax Vs. A.M. Habeeb

Court : Kerala

Subject : Direct TaxationCivil

Acts : Income Tax Act, 1961 - Sections 249(1), 253(6), 260A, 260A(2) and 260A(7); Wealth-tax Act, 1957 - Sections 27A; Kerala Court Fees and Suits Valuation Act, 1959 - Sections 52A - Schedule - Article 3; Finance Act, 1999; Code of Civil Procedure (CPC) , 1908 - Sections 100; Kerala Court Fees and Suits Valuation (Amendment) Act, 2003

Reported in : (2004)188CTR(Ker)100; [2004]268ITR344(Ker); 2004(2)KLT202

ORDERG. Sivarajan, J.1. An important question as to the retrospective effect of Section 52A of the Kerala Court Fees and Suits Valuation Act, 1959 (hereinafter referred to as 'the Act') inserted by the Kerala Court Fees...

Vinod Babu Vs. District Collector

Court : Kerala

Subject : Civil

Acts : Revenue Recovery Act - Sections 34; Kerala General Sales Tax Act, 1963 - Sections 21, 21(1) and 21(2); Indian Partnership Act, 1932 - Sections 30, 31, 31(1), 31(2) and 59

Reported in : 2005(4)KLT412

Advocate for Respondent : Raju Joseph, Special Government Pleader (Taxes)

K.S. Radhakrishnan, J.1. Whether an incoming partner could be made liable personally for the arrears of sales tax accrued prior to his induction as a partner of the firm is the question that has come up...

C.A. Produce Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 35 and 35(2)

Reported in : [2001]122STC374(Ker)

Advocate for Respondent : V.V. Asokan, Special Government Pleader

G. Sivarajan, J. 1. The matter arises under the Kerala General Sales Tax Act, 1963 (for short, 'the Act'). The assessee is the revision-petitioner. He is a dealer in hill produce. His assessment for the year...

CochIn Malabar Estates and Industries Ld Vs. Dy.Commr.of Income Tax,sp ...

Court : Kerala

Subject : Land Acquisition

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE20H DAY OF OCTOBER201428TH ASWINA, 1936 OP.NO. 5855 OF2002(V) ------------------------ PETITIONER(S): --------------- 1. THE COCHIN MALABAR ESTATES AND INDUSTRIES LTD.,...

Commissioner of Income Tax Vs. Kerala Solvent Extractions Ltd.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 29, 36(1), 37(1), 41(1), 43B, 139, 143(1), 145, 154 and 260A; Sales-tax Act

Reported in : (2008)217CTR(Ker)311; [2008]306ITR54(Ker)

Advocate for Respondent : P. Balachandran and; Preetha S. Nair, Advs.

C.N. Ramachandran Nair, J. 1. This is an appeal filed by the Revenue under Section 260A of the IT Act challenging the order of the Tribunal confirming cancellation of proceedings under Section 143(1)(a) by the CIT(A)...

Indian Spices Co. Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC, 80HHC(1) and 80HHC(3)

Reported in : (2003)184CTR(Ker)303; [2004]267ITR445(Ker)

Advocate for Respondent : P.K.R. Menon and; George K. George, Advs.

1. The Tribunal, Cochin Bench has referred the following two questions of law under Section 256(1) of the IT Act, 1961 (for short 'the Act') for decision by this Court at the instance of the assessee.'1....

Commissioner of Income Tax Vs. G. Satheesh Nair

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 56 and 80HH

Reported in : (2003)183CTR(Ker)172; [2003]264ITR377(Ker)

Advocate for Respondent : P. Balachandran, Adv.

G. SIVARAJAN, J.1. This is an appeal filed by the CIT, Thiruvananthapuram, against the order of the Tribunal, Cochin Bench, in ITA No. 410/Coch/1996 for the asst. yr. 1992-93.2. Notice was ordered on the following questions...

Commissioner of Income Tax Vs. C.P. Lonappan and Sons

Court : Kerala

Subject : Direct Taxation

Acts : Land Acquisition Act, 1894 - Sections 11 and 12; Income Tax Act, 1961 - Sections 45(1) and 45(5)

Reported in : (2003)184CTR(Ker)159; [2004]265ITR101(Ker)

Advocate for Respondent : Balachandran, Adv.

G. Sivarajan. J.1. This is an appeal filed by the CIT, Cochin, against the order of the Tribunal, Cochin Bench, in ITA No. 153/Coch/96, in respect of the asst. yr. 1992-93. The respondent-assessee owned an extent...