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Sep 30 2002

Sn. ZubIn George Vs. Cit

Court : Kerala

Decided on : Sep-30-2002

Subject : Direct Taxation

Reported in : [2003]130TAXMAN778(Ker)

Advocate for Appellant : P. Balakrishnan, for the Assessee P.K.R. Menon and George K. George, for the Revenue

G. Sivarajan, J.The matter arises under the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessee is the appellant. The assessment year concerned is 1990-91.2. The brief facts which are necessary for decision...

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Apr 11 2003

Steel and Industrial Forgings Ltd. Vs. Dy. Cit

Court : Kerala

Decided on : Apr-11-2003

Subject : Direct Taxation

Reported in : [2003]131TAXMAN192(Ker)

Advocate for Appellant : G. Sarangan and K. Vinod Chandran, for the Assessee P.K.R. Menon and George K. George, for the Revenue

G. Sivarajan, J.The matter arises under the Income Tax Act, 1961 (hereinafter referred to as the 'the Act').2. M/S. Steel and Industrial Forgings Ltd., Athani a Government of Kerala undertaking carrying on the business of manufacture...

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Oct 04 2002

Cit Vs. Dr. Ganga R. Menon

Court : Kerala

Decided on : Oct-04-2002

Subject : Direct Taxation

Reported in : [2002]125TAXMAN957(Ker)

Advocate for Appellant : P.K.R. Menon, for the Revenue P. Gopalakrishna Warriyar, P. Balakrishnan and R. Amrutharaj, for the Assessee

C.N. Ramachandran Nair, J. This appeal filed by the department is against the order of the Tribunal cancelling the order issued by the Commissioner (Appeals) under section 263 of the Income Tax Act disallowing depreciation at...

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Dec 21 2001

C.V. Dayanandan Vs. Union of India and ors.

Court : Kerala

Decided on : Dec-21-2001

Subject : Direct Taxation

Reported in : (2002)174CTR(Ker)160

Advocate for Appellant : K. Chandrasekharan, for the Assessee M.N. Sukumaran Nayar, for the Respondent No. 5 P.K.R. Menon, for the Respondent No. 4 George K. George, for the Respondent Nos. 1 to 3

G. Sivarajan, J.The petitioner was the proprietor of a jewellery by name 'Subhash Jewellery' in Payyannur. The 5th respondent is also conducting a jewellery by name 'Pavithram' in Payyannur. They are first cousins. According to the...

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Mar 17 2003

P.V. Jacob Vs. Cwt

Court : Kerala
Decided on : Mar-17-2003
Subject : Direct Taxation
Reported in : [2003]130TAXMAN767(Ker)
Advocate for Appellant : N. Srinivasan and M.P. Abraham, for the Assessee P.K.R. Menon and George K. George, for the Revenue
Sivarajan, J.The matter arises under the Wealth Tax Act, 1957, (hereinafter referred to as 'the Act'. W.T.A. Nos. 1, 3, 8, 9, 11 and 12 of 2003 are filed by the assessee, namely, Late Mrs. Lucy...
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Apr 08 2003

Cit Vs. Forbes, Ewart and Figgis Ltd.

Court : Kerala
Decided on : Apr-08-2003
Subject : Direct Taxation
Reported in : [2003]131TAXMAN816(Ker)
Advocate for Appellant : P.K.R. Menon, for the Revenue Antony Dominic and Anil D. Nair, for the Assessee
G. Sivarajan, J.The Income Tax Appellate Tribunal, Cochin Bench has referred the following two questions of law under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for decision by this...
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Jan 28 2003

Cit Vs. K.C. John

Court : Kerala
Decided on : Jan-28-2003
Subject : Direct Taxation
Reported in : [2003]132TAXMAN793(Ker)
Advocate for Appellant : P.K.R. Menon and George K. George, for the Revenue P. Balachandran, for the Assessee
G. Sivarajan, J.The following questions of law are referred by the Tribunal under section 256(1) of the Income Tax Act at the instance of the Commissioner of Income Tax, Kochi for decision by this court :'1....
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Oct 17 2002

Cit Vs. Victory Acqa Farm Ltd.

Court : Kerala
Decided on : Oct-17-2002
Subject : Direct Taxation
Reported in : [2003]129TAXMAN23(Ker)
Advocate for Appellant : P.K.R. Menon and George K. George, for the Revenue
G. Sivarajan, J.These two appeals are filed by the Commissioner, Thiruvananthapuram against a common order of the Income Tax Appellate Tribunal, Cochin Bench in ITA No. 756 (Coch)/1995 & ITA Nos. 446 (Coch)/98 and 447 (Coch)/1998....
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Nov 08 2002

Dr. Joy P. Chungath Vs. Cit

Court : Kerala
Decided on : Nov-08-2002
Subject : Direct Taxation
Reported in : [2003]131TAXMAN324(Ker)
Advocate for Appellant : Antony Dominic, A.K. Jayasankaran Nambiar and Anil D. Nair, for the Assessee P.K.R. Menon and George K. George, for the Revenue
G. Sivarajan, J.The matter arises under the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The appellant is a Doctor by profession and is an assessee to income-tax under the Act. The assessment year...
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May 26 2003

Hotel Whitelines Vs. Cit

Court : Kerala
Decided on : May-26-2003
Subject : Direct Taxation
Reported in : [2003]131TAXMAN320(Ker)
Advocate for Appellant : P. Balachandran, for the Assessee P.K.R. Menon, for the Revenue
G. Sivarajan, J.The matter arises under the Income Tax Act, 1961 (hereinafter referred to as the Act). The assessee under the Act has filed this appeal against the order of the Income Tax Appellate Tribunal in...
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