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Dr. K.C. Mammen Vs. Commissioner of Gift Tax

Court : Kerala

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 4(1)and 6 - Schedule - Rule 5; Wealth Tax Act, 1957; ;Finance (No. 2) Act, 1991; Direct Tax Laws (Amendment) Act, 1989; Wealth Tax Rules - Rules 1D and 11

Reported in : (2004)190CTR(Ker)153

Advocate for Appellant : M . Pathrose Mathai and; John Ramesh K.I. John, Advs.

1. The Tribunal, Cochin Bench has referred the following question of law for decision by this Court under Section 26(1) of the Gift-tax Act (for short 'the Act') at the instance of the assessee :'Whether, on...

T.A. Abdul Khader Vs. Commissioner of Wealth Tax

Court : Kerala

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5(1), 7, 16A and 27(3) - Schedule - Rules 1, 3, 4 and 5

Reported in : (2005)195CTR(Ker)513; [2006]280ITR420(Ker); 2005(3)KLT445

Advocate for Appellant : M. Pathrose Mathai,; John Ramesh and; K.I. John, Adv

K.S. Radhakrishnan, J. 1. The Tribunal, Cochin Bench, in compliance with the direction of this Court in OP No. 22358 of 1997 referred certain questions of law which are consolidated as redrafted by us as follows...

Mammen Vs. Commissioner of Gift Tax

Court : Kerala

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 4(1) and 6; Direct Tax Law (Amendment) Act; Finance (No. 2) Act, 1991; Wealth Tax Act

Reported in : [2004]269ITR167(Ker); 2004(2)KLT914

Advocate for Appellant : M. Pathrose Mathai and; John Ramesh K.I. John, Advs.

G. Sivarajan, J.1. The Income-tax Appellate Tribunal, Cochin Bench has referred the following question of law for decision by this Court under S.26(l) of the Gift Tax Act (for short 'the Act') at the instance of...

P.K. Narayanan Vs. Commissioner of Income-tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132, 132(4A) and 256

Reported in : (1997)142CTR(Ker)381; [1998]229ITR596(Ker)

Advocate for Appellant : M. Pathrose Mathai, Adv.

G. Sivarajan, J.1. In I. T. R. No. 90 of 1993, the Income-tax Appellate Tribunal has referred the following two questions under Section 256(1) of the Income-tax Act for the decision of this court :'1. Whether,...

Ooppootil Kurien and Co. (P) Ltd. Vs. Commissioner of Income Tax

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 254(1)

Reported in : (2003)182CTR(Ker)310; [2004]266ITR409(Ker)

Advocate for Appellant : M. Pathrose Mathai and; John Ramesh K.I. John, Advs.

G. Sivarajan, J.1. The Tribunal, Cochin Bench, Cochin has referred the following two questions of law under Section 256(2) of the IT Act, 1961, at the instance of the assessee, as directed by this Court in...

Ramesh Babu Vs. State of Kerala

Court : Kerala

Subject : CivilExcise

Acts : Pondicherry Excise Act, 1970; Kerala Liquor Transit (Amendment) Rules, 2005 - Rules 3, 3(1), 5 and 5(1); Pondicherry Excise Rules, 1970 - Rule 113(1); Liquor Transit Rules, 1975 - Rules 3, 3A, 3B, 3C, 5, 5(3), 8, 9 and 11; Constitution of India - Articles 14, 19(1), 301, 303 and 304

Reported in : 2005(4)KLT372

Advocate for Appellant : M. Pathrose Mathai, Sr. Adv.,; P. Ramakrishnan and; Geor

K.S. Radhakrishnan, J.1. Constitutional validity of the Kerala Liquor Transit (Amendment) Rules 2005 imposing enhanced fee for transit of liquor through the State of Kerala to Mahe alone, a part of the Union Territory of Pondicherry...

Musthafa Ummer and anr. Vs. Appropriate Authority and ors.

Court : Kerala

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 269UC and 269UD

Reported in : [2001]248ITR436(Ker)

Advocate for Appellant : M. Pathrose Mathai,; P.K. Suresh Kumar and; M.R. Sreelat

M. Ramachandran, J.1. Proceedings of the appropriate authority exercising pre-emptive powers of purchase under Section 269UD of the Income-tax Act, 1961, are under challenge. The validity and propriety of exhibits P-7, P-9, P-9(a) and exhibit P-11...

Capricon Shopping Complex Vs. Cit

Court : Kerala

Subject : Direct Taxation

Reported in : [2003]127TAXMAN230(Ker)

Advocate for Appellant : M. Pathrose Mathai and K. Mathew John, for the Assessee P.K.R. Menon and George K. George, for the Revenue.

G. Sivarajan, J.These three appeals are filed by the assessee against the common order of the Income Tax Appellate Tribunal, Cochin Bench in I.T. Appeal Nos. 537,538 and 539 (Coch) of 1995 in respect of the...

Dr. R.P. Patel Vs. Asstt. Dit (investigation) and ors.

Court : Kerala

Subject : Direct Taxation

Reported in : [2005]144TAXMAN79(Ker)

Advocate for Appellant : M. Pathrose Mathai, Ramesh John & V. Giri, for the Assessee P.K.R. Menon & George K. George, for the Revenue

C.N. Ramachandran, J.Petitioner is a reputed homoeo doctor with a homoeo clinic at Kottayam and is an assessee under the Income Tax Act being assessed by the second respondent. A search conducted by the first respondent...

Commissioner of Income Tax Vs. Jobie K. John

Court : Kerala

Subject : Direct Taxation

Reported in : (2001)162CTR(Ker)445

Advocate for Appellant : P.K.R.. Menon & George K. George, for the Revenue M. Pathrose Mathai & John Ramesh K.I. John, for the Assessee

S. Sankarasubban, J.At the instance of the revenue , the following question of law has been referred under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), to this court:'Whether, on...