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Mrs. Gladys S. Koder Vs. Income-tax Officer, A-ward
Kerala
Jan-06-1974
Direct Taxation
Wealth Tax Act, 1957 - Sections 14, 17 and 21; Income Tax Act, 1961 - Sections 147; Income Tax Act, 1922 - Sections 23 and 34
[1976]104ITR220(Ker)
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,...
Tag this Judgment! AI Brief & AskKoipally Brothers Vs. Income-tax Officer, A-ward and anr.
Kerala
Nov-15-1978
Direct Taxation
Income Tax Act, 1961 - Sections 139(1), 139(2) and 139(4)
[1979]119ITR931(Ker)
C.T. Peter,; T.C. Karunakaran,; V.M. Kurian,;
Subramonian Poti, J. 1. In the case of a person who has not furnished the return within the time allowed to him under Sub-section (1) or Sub-section (2) of Section 139 of the I.T. Act, 1961,...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Dharmodayam Company
Kerala
Oct-05-1972
Direct Taxation
Income Tax Act, 1961 - Sections 2(15), 11 and 11(1); Indian Income Tax Act, 1922 - Sections 4(3)
[1974]94ITR113(Ker)
C.T. Peter,; T.C. Karunakaran,; V.M. Kurien,;
Raghavan, C.J.1. The questions referred to us in the reference are :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the income derived...
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A.J. Declase Vs. Income-tax Appellate Tribunal and anr.
Kerala
Oct-29-1959
Direct Taxation
Income-tax Act, 1922 - Sections 66(2)
AIR1960Ker169
G.T. Peter and; T.C. Karunakaran, Advs.
M.S. Menon, J. 1. These are petitions under Sub-section (2) of Section 66 of the Indian Income-tax Act, 1922. The petitioner is the same in all the five petitions. O. P. No. 57 relates to the...
Tag this Judgment! AI Brief & AskKaithakulangara Kunhikannan Vs. Nellatham Veettil Malu
Kerala
Mar-02-1973
Family
Hindu Marriage Act, 1955 - Sections 10, 25 and 25(1); Hindu Adoptions and Maintenance Act, 1956 - Sections 18 and 23
AIR1973Ker273
T.C. Karunakaran,; P.K. Shamsuddin,; V.M. Kurien and
Krishnamoorthy Iyer, J.1. The appeal arises out of a petition by a Hindu husband under Section 10 of the Hindu Marriage Act against his Hindu wife -- the first respondent in the petition -- for judicial...
Tag this Judgment! AI Brief & AskAbraham Vs. Asst. Sales Tax Officer, Alwaye
Kerala
Feb-25-1960
Sales Tax
Central Sales Tax Act, 1956 - Sections 2; Constitution of India - Article 366(12)
AIR1960Ker360; [1960]11STC291(Ker)
C.T. Peter,; C.T. Joseph and; T.C. Karunakaran, Advs
ORDERP.T. Raman Nayar, J. 1. There can be no doubt that animals and birds in captivity (monkeys, minahs and parrots, in these cases) are moveable property, and they are therefore 'goods' as that word is defined...
Tag this Judgment! AI Brief & AskNeroth Oil Mills Company Limited Vs. Commissioner of Income-tax
Kerala
Jan-07-1987
Direct Taxation
Income Tax Act
(1987)62CTR(Ker)33; [1987]166ITR418(Ker)
T.C. Karunakaran,; V.M. Kurian,; A.V. Thomas, Advs.
T. Kochu Thommen, J.1. The following two questions have been referred to us, at the instance of the assessee, by the Income-tax Appellate Tribunal, Cochin Bench :' (1) Whether, on the facts and in the circumstances...
Tag this Judgment! AI Brief & AskSmt. Kadija Bai, CochIn Vs. the Wealth Tax Officer, A. Ward, Mattanche ...
Kerala
Feb-23-1968
Constitution
Constitution of India - Articles 14, 39 and 246; Wealth Tax Act, 1957 - Sections 3; Finance Act, 1965
AIR1969Ker69
M.A. Hameed,; T.C. Karunakaran and; P.K. Shamsuddin,
Raman Nayar, J. 1. The petitioner, an owner of non-agricultural land and buildings in Mattancherry, Cochin, protests against the levy of what has been called additional wealth-tax, to the extent of Rs. 1800/- and odd, made...
Tag this Judgment! AI Brief & AskK.P. Varghese Vs. Income-tax Officer, B-ward and ors.
Kerala
Apr-03-1970
Direct Taxation
Gift Tax Act, 1958 - Sections 4; Income Tax Act, 1961 - Sections 45, 47, 52 and 52(1); Constitution of India - Article 226
[1970]77ITR719(Ker)
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...
Tag this Judgment! AI Brief & AskK.M. Joseph, Trivandrum and anr. Vs. State of Kerala and anr.
Kerala
Nov-03-1967
Constitution
Constitution of India - Articles 14, 16, 16(1), 162, 309, 311 and 320(3); Kerala Public Service Commission (Consultation) Regulations, 1957 - Rule 4
AIR1968Ker244; (1969)IILLJ475Ker
T.C. Karunakaran,; P.K. Shamsuddin and; V.M. Kurien,
ORDERM.U. Isaac, J.1. These two Original Petitions arise out of the same facts, and they seek a common relief. The petitioner in O. P. No. 1211 is a first Grade Professor of Zoology in the University...
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