Chennai Court October 2004 Judgments
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The Assistant Commissioner of Income-tax Vs. Kences Foundation (P) Ltd ...
Court: Chennai
Decided on: Oct-07-2004
Reported in: (2006)203CTR(Mad)249
P.D. Dinakaran, J.1. These tax case appeals are preferred against the order of the Income Tax Appellate Tribunal dated 26.04.1999 made in I.T(SS)A. No. 75/MDS/97, which was filed against the order of the Assessing Officer dated 27.02.1997. Tax Case Appeal No. 10 of 2000 is filed by the revenue and Tax Case Appeal No. 47 of 2000 is filed by the assessee.2. The assessee is a Private Limited Company engaged in the business of construction and sale of residential and commercial buildings. The assessee commenced the business in the year 1992. K. Narasa Reddy designated as the Managing Director of the assessee company held 50% of the shares and the remaining 50% of the shares was shared by Subba Reddy (Individual) designated as the Director of the Company, Subba Reddy (HUF) and Rajini Reddy, wife of Subba Reddy.3.1. There was a search in the premises of the assessee under Section 132 of the Income Tax Act, 1961 on 23.02.1996. In the course of the search the following documents were seized:i....
E.V. Ananthara, S/O K. Venugopal and anr. Vs. Rajas Educational Trust ...
Court: Chennai
Decided on: Oct-07-2004
Reported in: 2005(1)CTC285
ORDERS. Ashok Kumar, J.1. The applicants/defendants have filed this application to revoke the leave granted in Application Nos. 3191 & 3192 of 2004.2. The brief facts of the case are as follows:The respondent-plaintiffs filed Application Nos. 3191 and 3192 of 2004 praying leave of this Court under Clause 12 of the Letters of Patent Act, on the ground that cause of action arise at Chennai since the Principal office of the plaintiff-Trust is situate at No. M97/B, 30th Cross St., Besant Nagar, Chennai-90. The respondent-plaintiff have filed the suit for the relief (i) to remove the respondents/defendants from the post of Trustees permanently from the first plaintiff-trust and (ii) for the permanent injunction restraining the respondent/defendants and their men from in an manner interfering with the plaintiffs peaceful management of the trust and the educational institute called P.V. Polytechnic College and the properties belonging to the trust.3. The contention of the applicants/defendant...
Assistant Commissioner of Income-tax Vs. Kences Foundation P. Ltd.
Court: Chennai
Decided on: Oct-06-2004
Reported in: [2007]289ITR509(Mad)
P.D. Dinakaran, J.1. These tax case appeals are preferred against the order of the Income-tax Appellate Tribunal dated April 26,1999, made in I.T (SS) A. No. 75/MDS/97, which was filed against the order of the Assessing Officer dated February 27, 1997. Tax Case Appeal No. 10 of 2000 is filed by the Revenue and Tax Case Appeal No. 47 of 2000 is filed by the assessee.2. The assessee is a private limited company engaged in the business of construction and sale of residential and commercial buildings. The assessee commenced the business in the year 1992. K. Narasa Reddy designated as the managing director of the assessee-company held 50 per cent, of the shares and the remaining 50 per cent, of the shares was shared by Subba Reddy (Individual) designated as the director of the company, Subba Reddy (HUF) and Rajini Reddy, wife of Subba Reddy.3. There was a search in the premises of the assessee under Section 132 of the Income-tax Act, 1961 on February 23, 1996. In the course of the search th...
Commissioner of Income Tax Vs. Madurai Soft Drinks Pvt. Ltd.
Court: Chennai
Decided on: Oct-06-2004
Reported in: (2005)197CTR(Mad)480; [2005]276ITR607(Mad)
P.D. Dinakaran, J.1. The appellant is the revenue. This appeal is with reference to the assessment year 1990-91. According to the appellant/revenue, the respondent/assessee filed a return for the assessment year 1990-91 and the assessing officer, by assessment order dated 29.3.1993, disallowed the claim of the respondent/assessee in respect of 100% depreciation on purchase of bottles and crates; and also taxed the deposits received by the respondent/assessee from the agents and retailers.2. Aggrieved by the assessment order dated 29.3.1993, the respondent/assessee preferred an appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals), by order dated 25.9.2000, allowed the issue with respect to the deposits received from the agents and retailers, while confirming the assessment order with respect to rejection of 100% depreciation on purchase of bottles and crates.3. On an appeal and counter appeal, by both sides, against the respective aggrieved po...
Trichy Engineering College, Rep. by Dr. M. Sekar, Public Relations Off ...
Court: Chennai
Decided on: Oct-06-2004
Reported in: 2004(5)CTC572
ORDERK.P. Sivasubramaniam, J.1. In all these writ appeals, the interim orders passed by the learned single judge in the respective writ petitions are questioned. The basic issue which requires to be examined in the main writ petitions and the interim orders passed thereon being one and the same, learned counsel for the parties have consented for the disposal of the main writ petitions.2. In view of the nature of the issue involved and the manner of disposal of these writ petitions it would be unnecessary to state in detail the pleadings in each writ petition. The writ petitions are by various Technical/ Engineering colleges approved by A.I.C.T.E. and presently affiliated to Anna University. Most of the petitioner colleges were affiliated to the respective Universities vis-a-vis the area in which the colleges are situated. For instance, the petitioner in W.P.No.19203 of 2004/Trichy Engineering College, was affiliated to Bharathidasan University. Though the respondent/Anna University was...
Commissioner of Income Tax Vs. Annamalai Finance Ltd.
Court: Chennai
Decided on: Oct-05-2004
Reported in: (2005)197CTR(Mad)86; [2005]275ITR451(Mad)
P.D. Dinakaran,J.1. These appeals are directed against the common order dated 23.1.2003 of the Income Tax Appellate Tribunal, Madras 'A' Bench, made in I.T.A. Nos. 99 to 101 and 103/M2/02, with reference to the assessment years 1992-93, 1993-94, 1994-95 and 1998-99.2.1. In brief, the assessee-company is a non-banking financial company engaged mainly in the business of hire purchase and equipment leasing. After completion of the original assessments for the assessment years 1992-93, 1993-94, 1994-95, notices were issued by the Assessing Officer for reopening the assessments of the respondent/assessee on the ground that income has escaped assessment for the said three assessment years.2.2. The Assessing Officer, during the course of the reassessment, by assessment order dated 23.3.2001 for the assessment year 1992-93; and by assessment order dated 26.3.2001 for the assessment years 1993-94, 1994-95 and 1998-99,(i) found that the change of method of accounting of overdue charges from merc...
Veeraiyan Vs. State by Inspector of Police
Court: Chennai
Decided on: Oct-04-2004
Reported in: 2005CriLJ563
V. Kanagaraj, J.1. This Criminal Appeal has been preferred against the judgment dated 3-10-2001 rendered in S.C.No. 114 of 2001 by the Court of Principal Sessions Judge, Nagapattinam, thereby convicting the appellant/ accused for the commission of offences punishable under Sections 449 and 302 I.P.C. and sentencing him to undergo rigourous imprisonment for a period of five years and a sentence of imprisonment for life and acquitting the accused for yet another commission of offence punishable under Section 341 I.P.C. for which also he stood charged before the trial Court. 2. The charge as framed against the appellant was that living in illicit intimacy with the wife of the deceased Krishnan, the accused was in the habit of ill-treating the deceased also and while so, since the deceased witnessed the ugly scene of the appellant and his wife having illicit intercourse, he started questioning such of the relationship of the appellant with his wife and aggrieved at this, intending to cause...
Union of India (Uoi) Rep. by the Chief Engineer, Mes Vs. G. Ramachandr ...
Court: Chennai
Decided on: Oct-04-2004
Reported in: 2007(1)ARBLR41(Madras)
S.R. Singharavelu, J.1. The above appeal is directed against the decree and judgment dated 14.1.2000 made in O.P. No. 294 of 1997 confirming the award passed by the arbitrator for the claims made by the first respondent/contractor against the appellant.2.1. In brief, the first respondent/contractor has entered into a contract with the appellant/Government for construction of Married Accommodation for MCPOs/CPOs/POs and Junior Sailors at Naval Air Station, Arakonam for a sum of Rs. 7,54,03,216/-. A tender notice was issued on 05.05.1988 inviting tenders for provision of Married Accommodation for MCPOs/CPOs/Pos and Junior Sailors at Arakonam, pursuant to which the first respondent/contractor offered his tender to complete the construction for a sum of Rs. 7,67,94,728/-. However, by a letter dated 9/17.7.1988, which was marked as Ex.C.2, he offered to confirm that when his tender was opened and rates read out, to please read out (+)/(-) 2.25% under item 1 of the Schedule quoted percentage...
Sri Raghavendra Swami Mutt Rep. by Its Hereditary Trustee and Madathip ...
Court: Chennai
Decided on: Oct-01-2004
Reported in: AIR2005Mad129; (2004)4MLJ727
N.V. Balasubramanian, J.1. This is an appeal by the plaintiff against the judgment and decree dated 19.12.1991 in O.S.No.992 of 1990 on the file of Subordinate Judge, Tiruchirappalli. Learned Subordinate Judge dismissed the suit and against the judgment and decree, the plaintiff has preferred this appeal.2. The averments made in the plaint are that the suit property belongs to the mutt, called Sri Sumatheendra Swami Mutt which is a branch Mutt of Nanjangaud Sri Raghavendra Swamy Mutt. There is no dispute that Sri Raghavendra Swamy Mutt is a Hindu Mutt as defined under the provisions of the Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959 (hereinafter referred to as 'the HR & CE Act') and the Mutt is camping at Mantralayam in the State of Andhra Pradesh. So far as the Sri Sumatheendra Swami Mutt which is a branch Mutt of Sri Raghavendra Swamy Mutt is concerned, it is situate at Srirangam and it is a public trust and its properties are held in public trust. The suit propert...
The Chief Engineer, Chennai Port Trust Vs. Amudha Engineer Co. Ltd., E ...
Court: Chennai
Decided on: Oct-01-2004
Reported in: 2005(1)ARBLR19(Madras); 2004(4)CTC721; (2004)4MLJ429
P. Sathasivam, J.1. Chennai Port Trust is the appellant in the above appeals. Theabove O.S. Appeals are filed against the common order dated 31.01.2000 made in O.P.Nos.305 of 1999 and 518 of 1999. O.P.No.305 of 1999 is filed by the Chief Engineer, Chennai Port Trust under Section 34 of the Arbitration and Conciliation Act, 1996 (in short 'the Act') against the interim award passed by the Arbitral Tribunal dated 03.12.1998 and O.P.No.518 of 1999 is against the final award passed in the said O. P., dated 24.04.1999. 2. Since the issue raised in both the appeals are inter-connected and one and the same, the appeals are being disposed of by thefollowing common judgment. For convenience, we shall refer to the parties as arrayed before the learned single Judge. 3. The petitioner - Chennai Port Trust called for tenders forconstruction of Eastern Wall of Boat Basin. Among the tenders, the first respondent - Contractor herein was successful and its offer was accepted by the petitioner. The peri...
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