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M. Abramai Vs. Commissioner of Sales Tax and ors.

Court : Kerala

Subject : Sales Tax

Reported in : [1958]9STC780(Ker)

Advocate for Appellant : C.T. Peter, Adv.

Vaidialingam, J. 1. This is an application under Article 226 of the Constitution to call for the records pertaining to the assessment to sales tax of the petitioner by the 3rd respondent by his order dated...

K.P. Varghese Vs. Income-tax Officer, B-ward and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 4; Income Tax Act, 1961 - Sections 45, 47, 52 and 52(1); Constitution of India - Article 226

Reported in : [1970]77ITR719(Ker)

Advocate for Appellant : C.T. Peter and; T.C. Karunakaran, Advs.

M.U. Isaac, J.1. The question arising for decision in this case is whether Section 52 of the Income-tax Act, 1961, has any application in computing capital gains arising from the transfer of a capital asset for...

Commissioner of Income-tax Vs. Dharmadeepti

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11

Reported in : [1975]100ITR375(Ker)

Advocate for Appellant : P.A. Francis and; P.K. Ravindranatha Menon, Advs.

Govindan Nair, C.J.1. This reference is at the instance of the department and the question referred to us for the year 1969-70 by the Income-tax Appellate Tribunal, Cochin Bench, reads as follows :' Whether, on the...

C.T.Chummar vs C.T.Peter

Court : Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN WEDNESDAY, THE 15TH DAY OF JULY 2020 / 24TH ASHADHA, 1942 AGAINST THE ORDER IN OS 465/2009 DATED 01-12-2015 OF I ADDITIONAL...

A. Thangal Kunju Musaliar Vs. the District Collector and Ex-officio Ta ...

Court : Kerala

Subject : Direct Taxation

Acts : Constitution of India - Article 14; Income-tax Act, 1961 - Sections 122; Income-tax Rules - Rules 73(2) and 75; Income-tax Act, 1922 - Sections 46(2); Travancore Income-tax Act, 1121 - Sections 66(3)

Reported in : AIR1966Ker62

Advocate for Appellant : V.K.K. Menon,; N. Palpu and; C.S. Padmanabhan Iyer,

P. Govindan Nair, J.1. The writ applicant is an assessee to Income-tax and I find from the records of the case that he has been assessed for a considerable number of years now. It is stated...

income Tax Officer, Kottayam Vs. R.M. Subramania Iyer S/O Ramasubha Iy ...

Court : Kerala

Subject : Direct TaxationLimitation

Acts : Constitution of India - Articles 226; Income Tax Act, 1961 - Sections 147

Reported in : AIR1970Ker14; [1970]77ITR453(Ker)

Advocate for Appellant : C.T. Peter, Adv.

1. The Income-tax Officer, Kottayam is the appellant. He has challenged the decision of Mr. Justice M.U. Isaac allowing an original petition 805 of 1966 moved by the respondent seeking to quash a notice Ext. P-1...

The Commissioner of Income-tax, Kerala, Ernakulam Vs. the Ouchterlony ...

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 10(2); Finance Act, 1958; Income-tax Rules, 1922 - Rule 24; Finance Act, 1955

Reported in : [1965]58ITR618(Ker)

Advocate for Appellant : C.T. Peter, Adv.

ORDER1. This is a reference by the Income-tax Appellate Tribunal, Madras Bench, under Section 66(1) of the Indian Income-tax-Act, 1922. The Assessment year is. 1959-60; and the accounting period, the twelve months ended on 3140-1958. The...

Commissioner of Wealth Tax, Kerala, Ernakulam Vs. Travancore Cements L ...

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5(1)

Reported in : AIR1965Ker183; [1964]54ITR583(Ker)

Advocate for Appellant : C.T. Peter, Adv.

ORDER1. This is a reference by the Income-tax Appellate Tribunal, Madras Bench, under Section 27(1) of the Wealth-tax Act, 1957. The assessee is the Travancore Cements Limited, Kottayam. The assessment year with which we are concerned...

Chacko T. Marattukulam Vs. Catholic Bank of India Ltd.

Court : Kerala

Subject : Civil

Acts : Kerala Court-fees and Suits Valuation Act, 1960 - Schedule - Article 3 and 3(2); Banking Companies Act, 1949 - Sections 45N

Reported in : AIR1964Ker181

Advocate for Appellant : Mani,; J. Meenattur,; C.T. Peter,;

Madhavan Nair, J.1. In A. S. No. 544 of 1961, we have held that the court-fee payable on appeals from orders under the Companies Act was under Article VI, Sch. II of the T. C. Court-fees...

Mrs. Gladys S. Koder Vs. Income-tax Officer, A-ward

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 17 and 21; Income Tax Act, 1961 - Sections 147; Income Tax Act, 1922 - Sections 23 and 34

Reported in : [1976]104ITR220(Ker)

Advocate for Appellant : C.T. Peter,; T.C. Karunakaran,; V.M. Kuriyan,;

Gopalan Nambiyar, J. 1. The writ appeal is against the dismissal of O.P. No. 227 of 1971 in which the petitioner-appellant impugned the noticesfor reassessment (exhibits P-5 and P-6) for the assessment years 1961-62 and 1962-63,...