Chennai Court March 1977 Judgments
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Chinnaiah Kownder Vs. Kattayya Kownder
Court: Chennai
Decided on: Mar-02-1977
Reported in: (1977)2MLJ382
V. Ramaswami, J.1. The defendant is the appellant. The suit was filed by the respondent for a declaration of his title to the suit property and for an injunction. The suit property originally belonged to the defendant and his elder brother one Rama Gounder. In their hands, it was a joint family property. The elder brother of the defendant died somewhere in the year 1950 when the defendant was a minor. The defendant's parents had died earlier than that. Therefore the defendant was brought up by his maternal uncle. The maternal uncle sold the property to the plaintiff on 12th November, 1956 as guardian of the defendant who was then a minor. The present suit was filed by the plaintiff on 21st August, 1970, as already stated for a declaration and injunction. In the plaint it was stated that at the time when the sale deed was executed on 12th November, 1956, the defendant was about 17 years old. But this was denied by the defendant in the written statement and he contended that he was only ...
Commissioner of Income-tax, Madras-ii Vs. Blue MountaIn Engineering Co ...
Court: Chennai
Decided on: Mar-01-1977
Reported in: [1978]112ITR839(Mad)
SETHURAMAN J. - This reference has been made at the instance of the Commissioner of Income-tax, Madras. The assessee is a firm carrying on business as contractors consisting of three partners, Sachidanandam, Nataraja Gounder and Mosa Gounder. On December 12, 1968, the Income-tax Officer made an assessment for the assessment year 1968-69, in the case of Sachidanandam under section 144 of the Act. In the said order the Income-tax Officer observed as follows :'On the basis of materials available, I estimate the assessees share income from the firm of Messrs. Blue Mountain Engineering Corporation at Rs. 7,500.'The same Income-tax Officer had served a notice under section 139(2) on 18th July, 1968, on the assessee-firm. It did not file a return of income in pursuance of the said notice and the Income-tax Officer completed the assessment on January 4, 1969, estimating the income at Rs. 25,000 and showing the status as 'unregistered firm'. The assessee filed an appeal before the Appellate Ass...
Commissioner of Income-tax, Madras Vs. R. Dhandayutham and Others.
Court: Chennai
Decided on: Mar-01-1977
Reported in: [1978]113ITR602(Mad)
SETHURAMAN J. - Four persons by name, Dhandayutham, Subramaniam, Govindan and Mahalakshmi Ammal purchased certain vacant lands for Rs. 80,000 on October 9, 1960. On October 17, 1960, they agreed to sell the said lands to a co-operative society for a sum of Rs. 1,58,725 resulting in a profit, which was assessable in the assessment year 1962-63. On February 29, 1964, a part of the land was sold and one of them was assessed on a sum of Rs. 17,617 as his share of the capital gains arising from the said transaction. In the course of the assessment order the Income-tax Officer stated as follows :'I am adopting the figure furnished by the assessee provisionally, subject to revision later on receipt of correct share of capital gains, from the 6th Income-tax Officer, Circle-II, Coimbatore.'This assessment was made on February 29, 1964. The Income-tax Officer who was assessing the association of persons, consisting of the said four persons, had earlier served a notice under section 139(2) of the...
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