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Chennai Court December 1955 Judgments

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Dec 07 1955

P Manickam Chettiar Vs. Commissioner of Income-tax, Madras.

Court: Chennai

Decided on: Dec-07-1955

Reported in: [1956]29ITR455(Mad)

RAJAGOPALAN, J. - The view taken by the Appellate Assistant Commissioner and by the Appellate Tribunal on further appeal that no appeal lay against a mere notice of demand, purporting to be issued under section 29 of the Income-tax Act, is correct. Such an appeal does not came within the purview of section 30 of the Act. No further question of law arises.The petition is dismissed with costs. Counsels fee Rs. 150.Petition dismissed....


Dec 01 1955

Pethi Reddi Vs. Venkata Reddy and ors.

Court: Chennai

Decided on: Dec-01-1955

Reported in: AIR1956Mad413; (1956)1MLJ576

Govinda Menon, J.1. The third defendant is the appellant in this Second Appeal which arises out of an application by the plaintiffs for the passing of a final decree in O.S. No. 64 of 1943 on the file of the District Munsif's Court, Sankaridrug, at Salem. The facts which have given rise to this litigation are as follows. In the insolvency of the first defendant, the Official Receiver sold the rights in the disputed properties belonging to the joint family consisting of the first defendant and the plaintiffs to the second defendant in 1936 and 1939. By these purchases, in May, 1939, the second defendant became the owner of the entire rights of the joint family of the plaintiffs and the first defendant. The second defendant later on assigned his rights to the third defendant.2. While matters were in this state, there was a Full Bench decision of this Court reported in Ramasastrulu v. Balakrishna Rao : AIR1942Mad682 , dated 28th July, 1942, by which it was held that the right of a manager...


Dec 01 1955

Manayil Krishnan Kutty Vs. Manikkath Govinda Menon

Court: Chennai

Decided on: Dec-01-1955

Reported in: (1956)2MLJ117

Govinda Menon, J.1. This Civil Revision Petition arises out of the dismissal of I.A. No. 1100 of 1954 in E.P. No. 514 of 1946 in O.S. No. 92 of 1943 on the file of the District Munsif of Chowghat.2. I.A. No. 1100 of 1954 was a petition under Section 23 of the Malabar Tenancy Act XIV of 1930 as amended by Act VII of 1954, under Section 53 of Act XXXIII of 1951 and under Section 25(3) of Act VII of 1954 for amendment of the decree in O.S. No. 92 of 1953. The present petitioner was a defendant in the suit which was one for ejectment and recovery of possession of certain properties with arrears of rent filed by the present respondent, and in that a decree was passed, by which, upon the plaintiff depositing to the credit of the defendants the sum of Rs. 691-1-11 for value of improvements less Rs. 44-1-0 for arrears of rent payable by the defendants, the defendants do surrender possession of the properties with all improvements thereon to the plaintiff. It was further ordered and decreed tha...


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