Chennai Court January 1980 Judgments
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Commissioner of Income-tax Vs. Rajalakshmi Mills Ltd.
Court: Chennai
Decided on: Jan-08-1980
Reported in: [1980]125ITR141(Mad)
Sethuraman, J. 1. Under Section 256(1) of the I.T. Act, 1961, the following questions have been referred at the instance of the Commissioner of Income-tax : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that in the case of a mistake, arithmetical or otherwise, which could normally be rectified under Section 154, the assessee under Section 214 should be entitled to the interest on the correct figure of refund up to the date of regular assessment 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that interest under Section 214 was to be allowed on the amount of refund attributable to the relief under Section 80J allowed in the revision order under Section 154 of the Act? 2. The assessee is engaged in running a textile mill. The assessment for the assessment year 1968-69 was made on January 29, 1970, in which the total income was determined to be Rs. 7,89,480. The income-tax d...
Pandiyan Roadways Corporation Ltd. and V.M. Jayaraman Vs. R.S.R. Trans ...
Court: Chennai
Decided on: Jan-08-1980
Reported in: (1980)2MLJ314
S. Mohan, J.1. These two revisions arise out of the same proceedings of the Regional Transport Authority and the State Transport Appellate Tribunal. The short facts are as under:2. By the proceedings of the Regional Transport Authority, Madurai, dated 22nd September, 1978 the question relating to the grant of pucca stage carriage permit in respect of route No. l, Melur Town Service, namely Melur Bus stand to Kottampatti via Melur Arts College, Kottamedu, Salakkipatti, Thumbeipatti, Menapatti, Kachirayanpatti etc., was taken up for consideration. Pandiyan Roadways Corporation, the revision petitioner in C.R.P. No. 2286 of 1979 obtained nine marks, while V.M. Jayaraman, the revision petitioner in C.R.P. No. 2686 of 1979 obtained six marks. As against this, the respondent R.S.R. Transports (P.) Ltd., obtained eight marks. Notwithstanding the fact that the respondent R.S.R. Transports (P.) Ltd., obtained more marks than either of the revision petitioners, it was not preferred by the Region...
Lucas India Service Ltd. Vs. Commissioner of Income-tax, Madras
Court: Chennai
Decided on: Jan-07-1980
Reported in: [1981]129ITR89(Mad)
Sethuraman, J.1. In all these references, the following questions have been referred at the instance of the assessee : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the reduction in the value of the closing stock by reason of deductions from the stock-in-trade, namely, Rs. 46,79,523 for 1966-67, Rs. 4,55,283 for 1967-68, Rs. 4,23,983 for 1969-70 and Rs. 4,47,721 is not a reserve for the purpose of computation of surtax 2. Whether, on the facts and in the circumstances of the case, the amounts of Rs. 11,963 for 1966-67, Rs. 21,801 for 1967-68, Rs. 63,937 for 1969-70 and Rs. 89,098 for 1970-71 representing the provisions for specific doubtful debt deducted from sundry debtors and not allowed as a deduction in the computation of income could be claimed as a reserve as per rule 1 (iii) of the Second Schedule 3. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the rese...
Waterfall Estates Ltd. Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Jan-07-1980
Reported in: [1981]131ITR223(Mad)
Sethuraman, J.1. The Appellate Tribunal has referred the following questions under Section 256(1) of the I.T. Act, 1961 :'(1) Whether, on the facts and in the circumstances of the case, the conclusion of the Appellate Tribunal that the managing agency commission and head office expenses claimed in the accounts was not an allowable deduction as per the ratio of the decision of the Supreme Court in the case of CIT v. Maharashtra Sugar Mills Ltd. : [1971]82ITR452(SC) was valid in law ? (2) Whether, on the facts and in the circumstances of the case, the decision of the Tribunal for the assessment year 1970-71, that the various lines of activity like the tea estate, coffee estate, coffee curing plant, etc., did not constitute one single and integrated activity or business but were independent units of business is a correct inference on the facts found and is valid in law ? (3) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in its conclusion ...
Canara Bank Vs. M. Thiyagarajan
Court: Chennai
Decided on: Jan-04-1980
Reported in: (1980)IILLJ37Mad
ORDER1. This second appeal has been filed by the second defendant in O.S. No. 93 of 1966 on the file of the sub-Court, Tuticorin. The said suit was filed by the respondent herein (1) for declaration that his discharge from the service of the appellant-bank is illegal and void (2) for a direction to reinstate him in service; and (3) for an injunction directing the defendant to allow him to work in his post in the bank or in the alternative for recovery of a sum of Rs. 10,000, as damages for breach of contract of service. The circumstances under which the said suit came to be filed may briefly be stated as follows : 2. The plaintiff was a permanent employee of the defendant-Bank. He was the Manager in the appellant's branch at Sankarankoil when certain charges were framed against him. In relation to the said charges, an enquiry was conducted by the appellant-Bank and as a result of the said enquiry the plaintiff was discharged from his service. Aggrieved against the order of discharge, t...
Sri Gopalakrishna Mills Pvt. Ltd. Vs. Labour Court and anr.
Court: Chennai
Decided on: Jan-04-1980
Reported in: (1980)ILLJ425Mad
Ramanujam, J.1. This writ petition has been filed by the petitioner-management for the issue of a writ of certiorari to quash the award of the Labour Court, Coimbatore passed in I.D. No. 55/76 on 20-12-1976. 2. The petitioner-management is a Textile Mill at Coimbatore engaged in the manufacture of yarn. The 2nd respondent herein, was employed by the management as a spinning doffing boy and his duties inter alia included the work of doffing. During the 2nd half of the day shift on 13-9-1975, the 2nd respondent refused to attend to his doffing work despite his superior ordering him to do so, saying that he would attend to his work only after the maistry fetched him a basket. Even after he was served with a charge-sheet and a suspension order for his refusal to attend the work he remained in the mills and did not permit a substitute who was placed in his post to attend to his work. By his refusal to permit a substitute to work in his place be caused obstruction to the production process l...
Gobi Pillai Vs. Dr. Swamy
Court: Chennai
Decided on: Jan-04-1980
Reported in: (1980)1MLJ387
ORDERT. Sathiadev, J.1. The plaintiff is the petitioner, who filed I.A. No. 605 of 1979 in O.S. No. 477 of 1978 on the file of the Sub-Court, Tirunelveli, under Order 6, Rule 17 and Section 151, Civil Procedure Code, for amending- the plaint with a view to make the prayer for recovery of possession in the alternative. He filed a suit for a permanent injunction restraining the defendant and his men from interfering with his possession and for costs. In the plaint, he claimed that the suit property belonged to his father and that the plaintiff was his only son and in turn defendant is his only son. On 18th April, 1959, there was a registered partition deed between the plaintiff and the defendant and as per the partition deed, the plaintiff is entitled, during his life time, to be in possession of the property, and thereafter the defendant is to have the property absolutely. Defendant was living with his family in Shenoy Nagar, Madurai and after completing his medical studies, in 1968, he...
Additional Commissioner of Income-tax, Madras-i and anr. Vs. Madras Je ...
Court: Chennai
Decided on: Jan-03-1980
Reported in: (1980)16CTR(Mad)230; [1981]129ITR214(Mad)
Sethuraman, J. 1. These two references arise out of an order of the Income-tax Appellate Tribunal for the assessment years 1967-68 and 1968-69 and 1970-71 to 1973-74. T. C. No. 359 of 1974 deals with the first two years and T. C. No. 282 of 1975 deals with the other three years. In both these references the question is common one, though slightly differently worded. 2. In T. C. No. 359 of 1974 of the question referred runs as follows : 'Whether, on the facts and in the circumstances of the case, it has been rightly held that the assessee was entitled to exemption under section 11 of the Income-tax Act, 1961 ?' 3. In T. C. No. 282 of 1975 the question referred runs as follows : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee was entitled to exemption under section 11 of the Income-tax Act, 1961 ?' 4. The assessee was incorporated under the Indian Companies Act, 1913, and was exempted for, adding the suffix 'Limit...
Additional Commissioner of Income-tax, Madras-i Vs. Automobile Associa ...
Court: Chennai
Decided on: Jan-03-1980
Reported in: (1980)17CTR(Mad)332; [1981]127ITR730(Mad)
Sethuraman, J. 1. In this reference under s. 256(1) of the I.T. Act, the following question have been referred for the opinion of this court : '1. Whether, on the facts and in the circumstances of the case, it has been rightly held that the object of the assessee fell within the definition of section 2(15) of the Act, and, therefore, the assessees entitled to exemption under section 11 of the income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the tribunal was right in holding that there was no omission or failure on the part of the assessee by reason of it having declared its status as an 'association of persons' instead of company and therefore, reopening of the assessment made by the income-Tax officer under section 147(a) of the Income-tax Act, 1961, was not justified ?' 2. The assessee is an association originally registered as 'the south India Motors Union' on July 24, 1911, under s. 26 of the Companies Act, 1882. Its name was subsequently changed...
Rangoon Metal and Refining Company Vs. State of Tamil Nadu
Court: Chennai
Decided on: Jan-03-1980
Reported in: [1981]47STC60(Mad)
Sethuraman, J.1. This is an appeal from the order of the Board of Revenue dated 5th August, 1976, in a suo motu revision of the Appellate Assistant Commissioner's order. The assessee purchased scrap metal from hawkers and vendors. These purchases had not suffered tax at any earlier stage. The scrap so purchased was used in the manufacture of ingots. The purchases amounted to Rs. 29,493.38. The assessing authority subjected this turnover to tax under section 7-A of the Tamil Nadu General Sales Tax Act. The Appellate Assistant Commissioner set aside the assessment under section 7-A and directed the assessing officer to dispose of the matter in accordance with the decision of this Court in M. K. Kandaswami v. State of Tamil Nadu [1971]28S.T.C.227. The assessee contested another part of the order of the Appellate Assistant Commissioner in the appeal before the Tribunal and the Tribunal allowed the appeal. 2. The order of the Appellate Assistant Commissioner in so far as it related to the a...
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