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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...

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...

The Income-tax Officer, Alleppey Vs. M.C. Ponnoose and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 2(44); Finance Act, 1963 - Sections 4; Constitution of India - Article 245

Reported in : AIR1966Ker5; [1967]64ITR117(Ker)

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

1. Writ Appeal No. 139 is from the decision in O. P. No. 317 of 1963 and Writ Appeal No. 140 is from the decision in O. P No. 712 of 1963. The Income-tax Officer, Alleppey,...

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. V.K. Ramakrishna ...

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2) and 12B

Reported in : AIR1968Ker156

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

Isaac, J. 1. This is a reference made by the Income-tax Appellate Tribunal, Madrai Bench, under Section 66(2) of the Indian Income-tax Act. 1922 (hereinafter referred toas the Act) in compliance with the directionof this Court...

Commissioner of Wealth Tax, Kerala Vs. Travancore Rayons Ltd., Rayonpu ...

Court : Kerala

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 2

Reported in : AIR1965Ker66; [1964]54ITR332(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 reference has been made at the instance of the Commissioner of Income-tax, Ernakulam.2. The Assessee...

The Commissioner of Wealth Tax, Kerala, Ernakulam Vs. Puthiya Ponmanic ...

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 3 and 21(1); Wealth Tax (Amendment) Act, 1964

Reported in : AIR1966Ker108; [1967]63ITR787(Ker)

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

1. This is a reference by the Income lax Appellate Tobunal, Madras Bench, under Section 27(1) of the Wealth Tax Act, 1957. The assessment years concerned are 1957-58 to 1961-62, both years inclusive; and the question...

Commissioner of Gift-tax, Kerala, Ernakulam Vs. Dr. V. Madhavan Valiat ...

Court : Kerala

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 26(1); Income-tax Act, 1922 - Sections 66(1)

Reported in : AIR1968Ker80; [1968]68ITR729(Ker)

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

Balakrishna Eradi, J.1. This is a reference made by the Income-tax Appellate Tribunal, Madras Bench (hereinafter referred to as the Tribunal) under Section 26(1) of the Gift Tax Act, 1958.2. The relevant facts are stated in...