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A.D. Jayaveerapandia Nadar and Co. and ors. Vs. Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(23), 2(31) and 277; Indian Partnership Act, 1932 - Sections 4

Reported in : [1975]101ITR390(Mad)

Advocate for Appellant : T.V. Ramanathan, Adv.

Krishnaswamy Reddy, J.1. The appellants in C.As. Nos. 466 and 481 of 1972 are accused 1, A.D. Jayaveera Pandia Nadar and Company, accused 2, A.D. Jawaharlal Pandian, and accused 3, A.D. Jayaveera Pandia Nadar in C.C....

A.K.M. Govindaswamy Chettiar (Decd.) and ors. (Through Legal Represent ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68 and 148

Reported in : (1998)148CTR(Mad)458; [2000]244ITR559(Mad)

Advocate for Appellant : T.V. Ramanathan, Adv.

N.V. Balasubramanian, J. 1. The assessee, A. K. M. Govindaswamy Chettiar, Dindigul, was an individual and a resident in India. He died during the course of reference proceedings and his legal representatives were brought on record....

Sakinabai Ibrahim and Sons Vs. Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Reported in : (1999)154CTR(Mad)509

Advocate for Appellant : T.V. Ramanathan, for the Assessee. Mrs. Chitra Venkataraman, to the Revenue.

Subbulakshmy, J.In pursuance of the directions of this court, the Tribunal has referred the following two questions of law for the opinion of this court:'1. Whether, on the facts and in the circumstances of the case,...

Controller of Estate Duty Vs. Estate of Late Shree E.M. Gopalakrishna ...

Court : Chennai

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 10, 12, 46(1) and 65; Constitution of India - Article 134A

Reported in : (1980)16CTR(Mad)297; [1981]129ITR738(Mad)

Advocate for Appellant : J. Jayaraman and ;Nalini Chidambaram, Advs.

Sethuraman, J.1. The Appellate Tribunal has referred, under Section 64(1) of the E.D. Act, 1953, the following question at the instance of the Controller of Estate Duty:'Whether, on the facts and in the circumstances of the...

T.V. Ramanathan, Managing Director and Chief Operating Officer, Exide ...

Court : Jharkhand

Subject : Criminal

Reported in : [2008(1)JCR167(Jhr)]

ORDERD.K. Sinha, J.1. The petitioners have preferred this petition under Section 482 Cr.P.C. for quashing the entire criminal proceeding initiated against them including the order dated 5.4.2006 passed by the Judicial Magistrate, 1st Class, Ranchi in...

Kutty Flush Doors and Furniture Co. (P.) Ltd. Vs. the State of Tamil N ...

Court : Chennai

Subject : Sales Tax

Acts : Tamil Nadu General Sales Tax Act, 1959 - Sections 32

Reported in : [1984]57STC74(Mad)

Advocate for Appellant : T.V. Ramanathan, Adv.

Balasubrahmanyan, J. 1. In this revision filed by a sales tax assessee, the question raised is about the jurisdiction of the Deputy Commissioner to use his special powers of revision to revise the assessee's Central sales...

R.M. Ramanathan Chettiar and anr. Vs. Controller of Estate Duty

Court : Chennai

Subject : Direct Taxation

Acts : Estate Duty Rules, 1953 - Rule 7; Estate Duty Act, 1953 - Sections 21(1) and 85; Indian Partnership Act, 1932 - Sections 14

Reported in : [1975]99ITR410(Mad)

Advocate for Appellant : S. Narayanaswami and ;T.V. Ramanathan, Advs.

Ramanujam, J. 1. These two references arise out of the estate duty assessment of the estate of one K. V. AL. RM. RM. Ramanathan Chettiar, hereinafter referred to as the deceased. The deceased was domiciled in...

The Madras Advocates' Co-operative Society Ltd. Vs. the Joint Commerci ...

Court : Chennai

Subject : Sales Tax

Reported in : (1971)IIMLJ77; [1971]28STC224(Mad)

Advocate for Appellant : S. Narayanaswamy and ;T.V. Ramanathan, Advs.

ORDERRamaprasada Rao, J. 1. The petitioner is a co-operative society registered under the Madras Co-operative Societies Act. The membership of the society is restricted to Advocates practising in the city of Madras. One of the objects...

Mallika Battery Service Vs. Deputy Commercial Tax Officer, Royapettah ...

Court : Chennai

Subject : Sales Tax

Reported in : [1972]29STC583(Mad)

Advocate for Appellant : S. Narayanaswami and ; T.V. Ramanathan, Advs.

ORDERRamaprasada Rao, J. 1. In these three writ petitions, the petitioner is questioning the action of the respondent in having issued three independent notices for three assessment years 1962-63, 1963-64 and 1964-65 calling upon the petitioner...

Dhanalakshmi and Co. Vs. the State of Madras

Court : Chennai

Subject : Sales Tax

Reported in : [1974]34STC186(Mad)

Advocate for Appellant : T.V. Ramanathan, Adv.

Ramanujam, J.1. The disputed turnovers in this case are (1) a sum of Rs. 1,10,836.95 said to represent the sale price of the forest produce and (2) a sum of Rs. 37,314.05 said to be the...