Chennai Court January 1994 Judgments
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Madras Race Club Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Jan-12-1994
Reported in: [1994]210ITR680(Mad)
Venkataswami, J.1. At the instance of the assessee, the following four questions were referred by the Tribunal to this court : '(1) Whether the Tribunal was right in holding that the expenditure incurred on Turf Invitation Cup is not allowable (2) Whether the Tribunal was right in holding that the subscription received from the members is liable to tax (3) Whether the Tribunal was right in holding that the expenditure incurred on the Race Ball Day is in the nature of entertainment expenditure (4) Whether the Tribunal was right in denying the development rebate on air-conditioner ?' 2. On the first question, the amount disallowed was in a sum of Rs. 44,328. The Tribunal, after an elaborate discussion regarding the expenditure, found that it was not satisfied with the contention of the assessee that such expenditure was wholly and exclusively for the purpose of business. It appears that the said sum of Rs. 44,328 was spent at the time of conducting the Turf Invitation Cup. In that connec...
L. Alagusundaram Chettiar Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Jan-12-1994
Reported in: (1995)123CTR(Mad)556; [1994]210ITR614(Mad)
Rangarajan, J.1. The admitted facts stated by the Tribunal are as follows : The assessment for the assessment year 1961-62 was initially completed, taking a sum of Rs. 7,81,500 as deemed dividend, thus determining the total income at a loss of Rs. 3,11,975. Subsequently, on appeal, the Appellate Tribunal held that the sum of Rs. 7,81,500 cannot be treated as dividend and, consequently, the loss to be carried over in the assessment was quantified at Rs. 11,94,684. The Income-tax Officer gave effect to this order for the subsequent assessment year Later, on a reference to this court, the order of the Tribunal was reversed, and the original assessment was restored on this point. Consequently, the Income-tax Officer sought to amend the assessment, thereby reducing the amount of loss to be carried forward and set off in the year in question as well as in the subsequent years. 2. The case of the assessee is that such a rectification has to be made either under section 154, or by way of revis...
Smt. Indira Devi Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Jan-12-1994
Reported in: (1995)123CTR(Mad)506; [1994]210ITR537(Mad)
ORDERRangarajan, J.1. The facts, as stated by the Tribunal in this case, are as follows : The assessee was an individual and being a partner in Messrs Durga Flour Mills, Calcutta, was having a share of 18 paise. On October 15, 1971, she executed a deed of settlement by which she settled a 6 paise share, out of the 18 paise share, in favour of a minor, Navin Kumar, son of her brother-in-law, Shri Pawankumar. The assessee filed a return for the assessment years 1972-73 to 1975-76, claiming that the income attributable to 6 paise share had been diverted by overriding title to a minor Navin, and should, therefore, be excluded from the estimated total income It is stated that she had also filed the settlement deed along with the returns. The Income-tax Officer, in the original assessment, excluded the share of the minor from the total income of the assessee for all the three assessment years. Subsequently, the internal audit party of the Income-tax Department gave a note, which is as follow...
Abdul HussaIn Vs. the Government of Tamil Nadu Represented by Its Comm ...
Court: Chennai
Decided on: Jan-12-1994
Reported in: (1994)2MLJ252
ORDERSomasundaram, J.1. The petitioner is the owner of the premises No. 312, thambu Chetty Street, Madras. In February, 1961, during the excavation work in the premises a large quantity of gold was unearthed. The details of the treasure are as follows:1. 280 gold coins M.O. 12. 4 gold ingots M.O. 23. 25 gold coins M.O. 34. 2 gold coins M.O. 45. 38 1/4 tolas of gold ingots M.O. 56. 160 gold coins M.O. 87. 15 gold coins M.O. 98. 152 gold coins M.O. 10.2. The petitioner did not give notice to the authorities as he should have done under Section 4 of the Indian Treasure Trove Act'). In August 1962, the police having got information about the finding of the Treasure earthed, came to the petitioner and took away from him, Rs. 67,500 which was the sale proceeds of part of the treasure trove, as well as 38 tol as of gold ingots and two gold coins. The petitioner and the finders of the treasure trove Abdul Karim and Thangavelu were then prosecuted under Section 4 read with Sections 20 and 22 of...
N. Mani, Pelina Kinight B. Rodrigues, Harakchand P. JaIn Vs. Chief Com ...
Court: Chennai
Decided on: Jan-12-1994
Reported in: [2006]285ITR413(Mad)
Pratap Singh, J.Accused Nos. 6 and 13, in C.C. No. 179 of 1985 and A-2 in C.C. No. 304/88 (A-19 in C.C. No. 179 of 1985), on the file of the Additional Chief Metropolitan Magistrate, (E.O.I), Egmore, Madras have filed these petitions under section 482 of the Code of Criminal Procedure praying to call for the records in the above cases and quash the proceedings as against them.2. The short facts are : The respondent has filed a complaint against accused Nos. 1 to 20, out of whom the petitioners are accused Nos. 6, 13 and 19 respectively for offences under sections 120B, 420, 467, 471, 197, 182, 181, 177, 193, 468, 196, 199, 200, 201, 380, 379, 417, 420 read with sections 511 and 109 of the Indian Penal Code and section 277 of the Income Tax Act, 1961, read with section 120B and 109 of the Indian Penal Code and section 419 read with section 511, I.P.C. To quash the same as against them, A-6, A-13 and A-19 have filed these petitions and I shall refer to the relevant allegations as against...
A. Mariasusai Vs. Natchiarammal and ors.
Court: Chennai
Decided on: Jan-12-1994
Reported in: (1994)2MLJ102
ORDERSwamiduraj, J.1. This civil miscellaneous appeal arose out of an order in E.A. No. 487 of 1992 in E.P. No. 91 of 1990 on the file of the learned Principal Subordinate Judge, Tirunelveli, dismissing the application filed under Order 21, Rule 89 and Section 151, C.P.C. for setting aside the sale in respect of the third item of the execution petition.2. One Mariasusai filed an affidavit in support of the application E.A. No. 487 of 1992 con tending as follows : The defendant Iyemperumal Nadar, is the father of A. Deivigalingam and A. Natarajalingam both residing at No. 82-A Kavalpirai street, Tirunelveli town. The abovesaid two persons filed O.S. No. III of 1982 in the lower court against the respondent and on 31.10.1988, a preliminary decree was passed by which the third item of the property mentioned in the E.P., was allotted to the above two persons and others. On the strength of the preliminary decree, the abovesaid two persons had offered the said third item for sale to Mariasus...
V.T. Madasamy Nadar Vs. Chinnasudalai Madan and anr.
Court: Chennai
Decided on: Jan-12-1994
Reported in: (1994)2MLJ31
ORDERAbdul Hadi, J.1. Defendant is the petitioner in this revision petition against the concurrent orders passed by the courts below, namely, in I.A. No. 1093 of 1991 by the trial court and in CM. A. No. 43 of 1991 by the lower appellate court. The said I.A. No. 1093 of 1991 was filed by the respondents/plaintiffs for grant of injunction under Order 39, Rule 1 pending disposal of their suit O.S. No. 394 of 1991 on the file of the District Munsif Court, Tenkasi. On 6.9.1991 the impugned order as was passed as follows:Aggrieved by the said order of the petitioner defendant preferred the abovesaid C.M.A. No. 43 of 1991. There the lower appellate court held that the said appeal would not lie at all since defendant should have resorted to Order 39, Rule 4 by filing a petition to vacate the abovesaid injunction order granted on 6.9.1991 and he could not file an appeal. For holding so, the lower appellate court relied on Abdul Shukeer Sahib v. Umachander and Anr. 1976 T.L.N.J. 159. Therefore,...
T. Shyamala Vs. S.M.R. Finance
Court: Chennai
Decided on: Jan-11-1994
Reported in: [1994]81CompCas919(Mad)
Pratap Singh, J.1. The accused in C.C. No. 824 of 1993, on the file of the Judicial Magistrate, Tiruvarur, has filed this petition under section 482 of the Code of Criminal Procedure praying to call for the records and quash the same. 2. The respondent has filed a private complaint against the petitioner/for an offence under section 138 of the Negotiable Instruments Act, 1881 (which I shall hereafter refer to as 'the Act'). The allegations in it are briefly as follows : The accused was liable to pay a large sum of money to the complainant and towards that, the accused issued a cheque on October 14, 1993, for Rs. 50,000 and delivered it at Pulivalam. It was returned with an intimation dated October 18, 1993, for the reason 'not arranged for'. The respondent issued a notice through his lawyer on October 25, 1993. The accused sent a reply on November 1, 1993, containing false allegations. Hence, the complaint. 3. Learned counsel for the petitioner, Mr. T. S. N. Prabhakaran, would submit, ...
Commissioner of Income-tax Vs. Dr. B. Ramamurthy
Court: Chennai
Decided on: Jan-11-1994
Reported in: [1994]207ITR349(Mad)
Venkataswami, J.1. The following common question was referred to this court under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding that the pension received by the assessee from the United Nations Organisation is exempt from tax for the assessment years 1976-77 and 1977-78 ?' 2. The above question has to be answered against the Revenue in view of the Board's Circular No. 293 dated February 10, 1981 (see [1981] 130 ITR 5), which reads as follows : 'Pension received from United Nations Organisation - Taxability thereof - Regarding. Section 2 of the United Nations (Privileges and Immunities) Act, 1947, read with section 18, clause (b) of article V of the Schedule thereto, inter alia, grants exemption from taxation to salaries and emoluments paid by the United Nations to its officials. The question whether pension received by the erstwhile officials of the United Nations from it would be ex...
Tanjore Permanent Bank Ltd. Vs. Commissioner of Income-tax
Court: Chennai
Decided on: Jan-11-1994
Reported in: [1994]207ITR924(Mad)
Rangarajan, J. 1. In this case, the Appellate Tribunal has referred the following questions, in compliance with the direction of this court : '1. Whether, on the facts and circumstances of this case, the Tribunal acted in accordance with law in not deciding the issue relating to the correctness or otherwise of the deletion of Rs. 54,996 made by the Appellate Assistant Commissioner in computing the total income of the assessee for the year 1965-66 2. Whether on the facts and circumstances of the case, the sum of Rs. 54,996 was liable to be considered in the assessment year 1965-66 ?' 2. These questions proceeded on the assumption of the assessee that the interest on securities is being assessed to tax on accrual basis for the year in question for the three preceding assessment years, it was assessed to tax on receipt basis and consequently there might have been a double taxation of the amount of Rs. 54,996. The Appellate Tribunal has upheld the assessment of the income on accrual basis...
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