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Mysore Paper Mills Ltd. Vs. Commissioner of Income-tax, Karnataka-i

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(2), 72(2), 73(2) and 73(3)

Reported in : [1979]117ITR132(KAR); [1979]117ITR132(Karn)

Advocate for Respondent : S.R. Rajasekharamurthy, Adv.

Venkataramaiah, J.1. The assessee in this case is Mysore Paper Mills Ltd., and the assessment year is 1971-72. During the assessment year, after making necessary adjustments, the ITO arrived at a net income of Rs. 66,46,360....

Karnataka State Financial Corporation Vs. Commissioner of Income-tax

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 28, 36, 36(1) and 46

Reported in : [1988]174ITR206(KAR); [1988]174ITR206(Karn)

Advocate for Respondent : K. Srinivasan, Adv.

Puttaswamy, J. 1. For default of appearance of the assessee and his learned counsel, this court, on December 4, 1984, disposed of this reference declining to answer the question. On an application made by the assessee,...

J. K. K. Natarajah Vs. Wealth-tax Officer.

Court : Chennai

Subject : Direct Taxation

Reported in : [1990]32ITD370(Mad)

ORDERPer Shri R. Parthasarathy, Accountant Member - These forty wealth-tax appeals relating to four different assessees preferred by the department as well as the assessees are combined together and disposed of by this common order as...

Saratha's Vs. Assistant Director, Enforcement Directorate

Court : Chennai

Subject : FERA

Reported in : 1997(57)ECC212

Janarthanam, J.1. This appeal arises out of confirmation of penalty imposed during adjudication proceedings. 2. (a) One V. Vaithialingam, it is said, had contravened the provisions of Sections 9(1)(b) and 9(1)(a) of the Foreign Exchange Regulation...

Commissioner of Income-tax, Karnataka, Bangalore Vs. K.N. Nayaran

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(1)

Reported in : [1984]150ITR103(KAR); [1984]150ITR103(Karn)

Advocate for Respondent : T.V. Natarajan, Adv.

Jagnnattha Shetty, J.1. This is a reference under s. 256(1) of the I.T. Act, 1961, at, the instance of the Revenue. 2. The following question has been referred by the Income-tax Appellate Tribunal, Bangalore Bench, for...

Commissioner of Income-tax, Tamil Nadu-i, Madras Vs. V. Shanmugham

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28

Reported in : [1984]147ITR692(Mad)

Advocate for Respondent : T.V. Natarajan, Adv.

Sethuraman, J.1. The following question has been referred in pursuance of the directions of this court : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that...

Commissioner of Income-tax Vs. P.M. Muthuramakrishnan

Court : Chennai

Subject : Direct Taxation

Acts : Hindu law; Partnership Act

Reported in : [1986]157ITR654(Mad)

Advocate for Respondent : T.V. Natarajan, Adv.

Ramanujam, J.1. The assessee in this case was a partner in a firm 'M/s. Metro Handlooms'. By a declaration dated March 12, 1973, the assessee threw his individual interest in the partnership in the family hotchpot...

Union of India Vs. Gopal Engineering Works and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 136, 276, 276C, 277 and 278; Constitution of India - Article 20(1); Indian Penal Code (IPC), 1860 - Sections 193 and 196

Reported in : (1988)68CTR(Mad)119; [1988]173ITR206(Mad)

Advocate for Respondent : T.V. Natarajan, Adv.

Padmini Jesudurai, J. 1. The Union of India, represented by the Second Income-tax Officer, City Circle 11. Madras-34, has preferred these revisions under sections 397 and 401, Criminal Procedure Code, for setting aside the order passed...

Commissioner of Wealth-tax Vs. Mrs. Ida L. Chambers (Decd.) (Administr ...

Court : Chennai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2 and 2(1); Transfer of Property Act - Sections 6; Income Tax Act

Reported in : [1972]85ITR637(Mad)

Advocate for Respondent : T.V. Natarajan, Adv.

Ramanujam, J. 1. One G. A. Chambers died on November 16, 1937, leaving a will dated December 18, 1930, and a codicil dated May 28, 1931. Under the said will the testator devised and bequeathed all...

G. Jyothemany Nagar Vs. Union of India (Uoi), Represented by the Direc ...

Court : Chennai

Subject : Customs

Reported in : 1979CENCUS68D

ORDERT. Rama Prasad Rao, C.J.1. This Appeal coming on for hearing on Tuesday, the 26th day of September, 1978 and on this day upon perusing the petition of Appeal, the order of the Lower Court, and...