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M. Mariappa Gounder Vs. Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income-Tax Act, 1961 - Sections 178(1) and 178(4); Finance Act, 1965

Reported in : [1970]77ITR785(Mad)

Advocate for Respondent : V. Balasubramanyan and ;J. Jayaraman, Advs.

Ramanujam, J. 1. The petitioner herein seeks a writ of certiorari to quash the order dated June 8, 1966, passed by the Income-tax Officer,Companies Circle, Tiruchirapalli-1, holding the petitioner personally liable to pay the tax of...

D. Subramaniam Vs. Assistant Controller of Estate Duty and ors.

Court : Chennai

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 73(3); Ceylon Exchange Control Act, 1953 - Sections 7, 8 and 22

Reported in : AIR1971Mad314; [1971]80ITR281(Mad); (1971)IIMLJ71

Advocate for Respondent : V. Balasubramanyan, Adv. for Respondent No. 1 and ;Government Pleader for Respondent No. 2

Veeraswami, C.J. 1. There was, as on March 9, 1966, due a sum of Rs. 37,287.95 as estate duty In India in respect of late T. A. Deivanayaga Thevar, Tirunelveli. It appears that the estate duty...

Madras Auto Service Vs. Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80K, 80M, 99(1) and 147

Reported in : [1975]101ITR589(Mad)

Advocate for Respondent : V. Balasubramanyan and ;J. Jayaraman, Advs.

Ramaswami, J.1. This is a petition for issue of a writ of prohibition directing the Income-tax Officer, Circle II, not to proceed with the proposed revised assessment for the assessment year 1966-67, in pursuance of his...

imperial Automobiles Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 184

Reported in : [1973]87ITR695(Mad)

Advocate for Respondent : V. Balasubramanyan and ;J. Jayaraman, Advs.

Ramanujam, J. 1. The quest-ion referred to us for our decision by the Income-tax Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961, is as follows ;' Whether the refusal to grant registration to the...

Bhanji Bagawandass Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 34(1); Income Tax (Amendment) Act, 1959 - Sections 4

Reported in : [1971]80ITR155(Mad)

Advocate for Respondent : V. Balasubramanyan and ;J. Jayaraman, Advs.

Ramaprasada Rao, J.1. This tax case is set before us on a remand of the case made by the Supreme Court in its order in Civil Appeal No. 1984 of 1966. We shall extract the relevant...

Continental Commercial Corporation Vs. Income-tax Officer and anr.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1) and 274 (2)

Reported in : [1975]100ITR170(Mad)

Advocate for Respondent : V. Balasubramanyan and J. Jayaraman, Advs.

Ramaswami, J.1. This is a petition under Article 226 of the Constitution of India praying for the issue of a writ of certiorari to quash the order of the second respondent made in C. No. 471...

A. Asha and Co. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 26A

Reported in : [1973]87ITR57(Mad)

Advocate for Respondent : V. Balasubramanyan and ;J. Jayaraman, Advs.

Ramaswami, J.1. The question that has been referred in this case is: ' Whether, on the facts and in the circumstances of the case, the assessee-firm was entitled to registration under Section 26A of the Income-tax...

T.S. Santhanam Vs. Expenditure Tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Expenditure Tax Act, 1957 - Sections 4 and 16

Reported in : [1973]87ITR582(Mad)

Advocate for Respondent : V. Balasubramanyan and ;J. Jayaraman, Advs.

Zoramaprasada Rao, J.1. The petitioner is aggrieved by the notice issued by the respondent under Section 15(4) read with Section 16 of the Expenditure-tax Act, 1957, and seeks a writ of prohibition preventing the respondent from...

Dr. K. Balasundaram Vs. G.K. Steels (Coimbatore) Ltd. and

Court : Company Law Board CLB

Subject : MRTP

Reported in : (2003)117CompCas293

1. The petitioner holding 21.47 per cent. of the paid up capital in M/s. G. K. Steels (Coimbatore) Limited ("the company") has filed this petition under Sections 397/398 and 402 of the Companies Act, 1956 ("the...

Assistant Controller of Estate Vs. Mrs. Lily D. Silva

Court : Income Tax Appellate Tribunal ITAT

Subject : Land Acquisition

Reported in : (1992)41ITD276(Bang.)

1. These cross appeals arise out of the estate duty assessment of the deceased whose name was Lily D' Silva. There is one ground in each of these appeals.2. The prefactory facts are: Lily D' Silva...