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Sukra Diamond Tools Pvt. Ltd. Vs. Deputy Commissioner of Income Tax
Chennai
Sep-12-1996
Direct Taxation
Income Tax Act, 1961 - Sections 2(6A), 2(15), 3, 4(1), 6, 14, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43B, 43D, 70, 71, 72, 80, 86, 139(1), 139(3), 143, 143(1), 143(1A), 154, 157, 246 and 264
(1997)137CTR(Mad)629; [1998]229ITR682(Mad)
K.C. Rajappa, Adv.
Kanakaraj, J.1. These two writ petitions filed by the same petitioner raise an interesting question of law relating to the interpretation of s. 143(1)(a) of the IT Act, 1961 (hereinafter called 'the Act'), r/w s. 143(1A)...
Tag this Judgment! AI Brief & AskN.C. Rangesh and Others Vs. Inspector General of Registration and Othe ...
Chennai
Mar-22-1990
Direct Taxation
Income Tax Act, 1961 - Sections 230A, 269UA, 269UC, 269UL, 269UL(1) and 269U-O
(1990)84CTR(Mad)241; [1991]189ITR270(Mad); (1991)IMLJ233
K.C. Rajappa, Adv.
K.S. Bakthavatsalam, J.1. The common question involved in all these writ petitions is about the validity of the circular issued by the Inspector-General of Registration dated May 29, 1989, and the circular dated March 11, 1977,...
Tag this Judgment! AI Brief & AskA. Vairavan Servai Vs. Commissioner of Agricultural Income-tax
Chennai
Nov-13-1979
Direct Taxation
Tamil Nadu Agricultural Income Tax Act, 1955 - Sections 9(2); Tamil Nadu Hindu (Bigamy Prevention and Divorce) Act, 1949; Hindu Marriage Act, 1955 - Sections 16; Marriage Laws (Amendment) Act, 1976 - Sections 11
[1980]124ITR557(Mad)
K.C. Rajappa, Adv.
M.M. Ismail, C.J.1. The petitioner in both these tax revision cases is one and the same, and these cases relate to the assessment years 1972-73 and 1973-74. The petitioner is an assessee on the file of...
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
Usha Enterprises, Madras Vs. Government of India and anr.
Chennai
Jul-20-1983
Customs
Indian Contact Act - Sections 229; Customs Act, 1962 - Sections 110(1), 110(2), 124 and 147(3)
1983(14)ELT2350(Mad)
K.C. Rajappa, Adv.
Padmanabhan, J. 1. This writ appeal has been filed against the judgment of the learned Single Judge dismissing W.P. 1924 of 1977, filed by the petitioner. The prayer in the writ petition was to quash the...
Tag this Judgment! AI Brief & AskD. Seshayyamma Guru Vs. Commissioner of Income-tax
Chennai
Aug-07-1980
Direct Taxation
Income Tax Act, 1961 - Sections 2(14) and 45
[1985]156ITR820(Mad)
K.C. Rajappa, Adv.
Balasubrahmanyan, J. 1. The question for our decision in this tax case is : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the lands sold...
Tag this Judgment! AI Brief & AskVelimalai Rubber Co. Ltd Vs. Agricultural Income-tax Officer
Chennai
Aug-23-1990
Direct Taxation
Tamil Nadu Agricultural Income Tax Act, 1955 - Sections 2, 5 and 5(3)
(1991)92CTR(Mad)242; [1991]188ITR262(Mad)
K.C. Rajappa, Adv.
Venkataswami, J.1. In all these tax revision cases arising out of the Tamil Nadu Agricultural Income-tax Act, 1955 (hereinafter called 'the Act'), common questions of law arise for consideration and the assessee is also the same...
Tag this Judgment! AI Brief & AskMurray and Co. Rep. by Its Partner S. Sujan Gangadhar Vs. Appellate Au ...
Chennai
Feb-26-2008
Tenancy
Public Premises (Eviction of Unauthorised Occupants) Act, 1971 - Sections 2, 3, 4, 4(1), 4(2), 5, 5(1), 8, 9 and 49; Transfer of Property Act - Sections 106; Rent Control Act; Life Insurance Corporation Act; Punjab Public Premises and Land (Eviction of Rent Recovery) Act, 1973 - Sections 5; Maharashtra Rent Control Act, 2000; Electricity Supply Act, 1948; Constitution of India - Articles 12, 21, 162 and 309; Public Premises (Eviction of Unauthorised Occupants) Rules, 1971
(2008)4MLJ639
K.C. Rajappa, Adv.
ORDERP. Jyothimani, J.1. This writ petition is directed against the judgement and decree of the first respondent, the Appellate Authority, passed under Section 9 of Public Premises (Eviction of Unauthorised Occupants) Act (Central Act 40 of...
Tag this Judgment! AI Brief & AskB. Lakshmichand Vs. Government of India
Chennai
Sep-18-1981
Customs
Customs Act, 1962 - Sections 111, 112 and 119
1983(12)ELT322(Mad)
K.C. Rajappa, Adv.
ORDER1. The proceedings impugned in the present writ petition are those under S. 112 of the Customs Act 52 of 1962, hereinafter referred to as the Act. The facts leading to the action against the petitioner...
Tag this Judgment! AI Brief & AskBaba Industries Vs. Asstt. Collector of Customs
Chennai
Apr-12-1988
Customs
Customs Act, 1962 - Sections 128; TNGST Act; Constitution of India
1988(17)ECC279; 1989(22)LC460(Madras); 1988(37)ELT185(Mad)
K.C. Rajappa, Adv.
Swamikkannu, J.1. These Writ Petitions coming on for hearing on this day upon perusing the petitions and the respective affidavits filed in support thereof the order of the High Court dated 14-7-1981 and made herein, and...
Tag this Judgment! AI Brief & AskNaresh M. Mehta Vs. Appropriate Authority
Chennai
Jan-10-1991
Direct Taxation
Income Tax Act, 1961 - Sections 269UC, 269UC(2), 269UC(3), 269UD(1) and 269UL(3); Constitution of India - Article 226; Madras City Municipal Corporation Act; Development Control Rules; Town and Country Planning Act
(1991)92CTR(Mad)219; [1991]188ITR585(Mad)
K.C. Rajappa and ;N.C. Rangesh, Advs.
Kanakaraj, J.1. There was a total extent of about 8,563 square feet of land with building at 94, Poes Garderi Street, Cathedral Road, Madras-86, comprised in R. S. No. 1567/32, Block 31, Mylapore Division. Part of...
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