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B.K. Kamath Vs. Institute of Chartered Accountants of India

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]130TAXMAN435(Ker)

Advocate for Appellant : K.P. Balasubramanyan, for the Petitioner C.M. Devan, Antony Dominic and K.V. Sabu, for the Respondent

Article 19(1)(g) of the Constitution of India guarantees the right to freely practice any profession, or to carry on any occupation, trade or business subject to any law providing for reasonable restrictions in the interests of...

K.V. Produce Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2001]118TAXMAN558(Ker)

Advocate for Appellant : C.M. Devan, for the Assessee P.K. Ravindranatha Menon and George K. George, for the Revenue

Sivarajan, J. The petitioners in O.P. No. 6942 of 1987 are the appellants. The first appellant is a partnership firm. The second appellant is one of the partners of the first appellant-firm. Third appellant is the...

A.S. Suresh Shenoy Vs. Wealth-tax Officer, A-ward and anr.

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 16A

Reported in : [1984]149ITR65(Ker)

Advocate for Appellant : C.M. Devan,; V. Chithambarosh and; N.S. Sundararaman

Paripoornan, J.1. The petitioner is an assessee to wealth-tax. He is a partner in two firms, namely, M/s. New Guna Shenoy Co. and Sasidhara Shenoy & Bros. For five years, 1978-79 to 1982-83, the 1st respondent,...

N. Ramachandran Vs. Commissioner of Wealth-tax and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18(1), 18(2A) and 18(2B); Constitution of India - Article 226

Reported in : (1988)68CTR(Ker)136; [1988]170ITR447(Ker)

Advocate for Appellant : C.M. Devan, Adv.

T. Kochu Thommen , J.1. By the impugned order, exhibit P-7, the first respondent, the Commissioner of Wealth-tax, in exercise of his discretion under Sub-section (2A) of Section 18 of the Wealth-tax Act, 1957, as it...

A.S. Guna Shenoy (Huf) (Son of Late A.L. Sreedhara Shenoy) Vs. Commiss ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 45; Land Acquisition Act

Reported in : [1991]191ITR63(Ker)

Advocate for Appellant : C.M. Devan, Adv.

K.S. Paripoornan, J. 1. The petitioner states that he is the 'karta' of an undivided family of five members. In this case, we are concerned with certain aspects with regard to the income-tax assessment on the...

Kar Mobiles Ltd. Vs. Union of India (Uoi) and anr.

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143, 143(3), 144, 214 and 214(1)

Reported in : [1991]190ITR324(Ker)

Advocate for Appellant : C.M. Devan and; C.N. Ramachandran Nair, Advs.

K.S. Paripoornan, J.1. The petitioner in Original Petition No. 4994 of 1990, a public limited company, is the appellant in this writ appeal. In the original petition, the prayer was to quash exhibit P-9 order passed...

Karvalves Ltd. Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(14), 37, 45 and 48

Reported in : (1991)99CTR(Ker)234; [1992]197ITR95(Ker)

Advocate for Appellant : C.M. Devan, Adv.

K.S. Paripoornan, J.1. These two references are connected cases. The parties in both the cases are the same. Income-tax Reference No. 72 of 1987 is a reference made by the Income-tax Appellate Tribunal (in short, 'the...

K.V. Produce and ors. Vs. Commissioner of Income-tax and anr.

Court : Kerala

Subject : Direct Taxation

Acts : Wealth-tax Act - Sections 17; Income-tax Act, 1961 - Sections 147, 148 and 271(1); Code of Criminal Procedure (CrPC) , 1973

Reported in : [2001]252ITR17(Ker)

Advocate for Appellant : C.M. Devan, Adv.

G. Sivarajan, J. 1. The petitioners in O.P. No. 6942 of 1987 (see : [1992]196ITR293(Ker) ), are the appellants. The first appellant is a partnership firm. The second appellant is one of the partners of the...

Damien Subsidies and Kuries Ltd. Vs. Jose Pulicken

Court : Kerala

Subject : Company

Acts : Companies Act, 1956 - Sections 111, 153 and 157

Reported in : [2007]137CompCas288(Ker); (2007)2CompLJ479(Ker); [2007]77SCL178(Ker)

Advocate for Appellant : C.M. Devan, Antony Dominic and Priya Mahesh, Adv.

K.S. Radhakrishnan, J.1. This appeal has been preferred by a public limited company aggrieved by the order of the Company Law Board1 directing the company to transfer the share in favour of the respondent-petitioner and to...

Official Liquidator, Palai Central Bank Ltd. (In Liquidation) Vs. Inco ...

Court : Kerala

Subject : CompanyDirect Taxation

Acts : Income-Tax Act, 1961 - Sections 220(2); Companies Act, 1956 - Sections 446(2)

Reported in : [1984]56CompCas433(Ker); [1984]150ITR148(Ker)

Advocate for Appellant : C.M. Devan, Adv.

Paripoornan, J. 1. The official liquidator, Palai Central Bank, has filed the above application. For the assessment years 1975-76 and 1976-77, the respondent (Income-tax Officer) effected assessments.' Those were finally decided by the Appellate Tribunal. Notices...