Chennai Court March 2006 Judgments
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Commissioner of Income-tax Vs. J. Ramamani
Court: Chennai
Decided on: Mar-03-2006
Reported in: [2006]286ITR616(Mad)
P.D. Dinakaran, J.1. The above tax case appeal is directed against the order of the Income-tax Appellate Tribunal in ITA. No. 1814/Mds/2004, dated 11.11.2005.2. The Revenue is the appellant. The assessment year involved is 2001-2002. The case of the appellant is that the assessee/respondent herein, availed the benefit of the voluntary retirement scheme and claimed exemption of the amount of compensation received, both under Section 10(10C) and Section 89(1) of the Income Tax Act.3. The Assessing Officer granted exemption as envisaged under Section 10(10C) of the Act, but denied the exemption under Section 89(1) of the Act, on the ground that once exemption under Section 10(10C) is allowed, Section 89(1) cannot be invoked. On appeal at the instance of the assessee, the Commissioner of Income-tax (Appeals), taking the view that it is possible to interpret the sections both ways, and where there is an ambiguity, the benefit should be given to the tax payer, allowed the appeal, which was c...
Bhagwan Chand and Co., Rep. by Its Proprietor Mr. B. Chandanmull Vs. U ...
Court: Chennai
Decided on: Mar-02-2006
Reported in: 2006(2)CTC845; (2006)3MLJ106
ORDERS.R. Singharavelu, J.1. Tenant is the revision petitioner. Aggrieved over the order of eviction passed on 21.12.2005 in R.C.A. No. 1080 of 2003 on the file of VII Judge, Small Causes Court, Chennai, which reversed the dismissal order dated 18.03.2003 of R.C.O.P. No. 2064 of 2000 that was filed for eviction under section 10(3)(c) of Tamil Nadu Buildings (Lease and Rent Control) Act, (hereinafter referred to as 'the Act') on the file of X Judge, Small Causes Court, Chennai, this revision petition has been filed.2. Revision petitioner/tenant is occupying 240 sq.ft. for his stationery business in a huge building containing three floors belonging to the respondents/landlords. Admittedly, there are eight shops each in the ground floor and first floor and the other two floors are used for the residential purposes.3. The respondents/landlords were running a business in the sale of scientific and medical equipments and running a lab in that connection. Already they are in occupation of som...
The Joint Director of School Education (Personnel) Vs. N. Venugopal an ...
Court: Chennai
Decided on: Mar-02-2006
Reported in: (2006)2MLJ100
ORDERR. Sudhakar, J.1. The prayer in the writ petition is for issuance of a writ of certiorari, calling for the records pertaining to the order dated 23.1.2003 and made in O.A. No. 8090 of 2001 on the file of the Tamil Nadu Administrative Tribunal, Madras, the second respondent herein and quash the same. 2. The petitioner in this case is the Joint Director of School Education (Personnel), Chennai, challenging the order of the second respondent-Tribunal, allowing the application filed by the first respondent, thereby setting aside his suspension order and consequently allowing the first respondent to retire with effect from 31.5.2001 with all benefits.3. Brief facts of the case are as follows:The first respondent-Teacher was working as B.T. Assistant (Tamil) in Government High School, Sholavaram from 1998. The first respondent was arrested on 20.5.1998 by the Crime Branch-CID, Metro Wing in connection with Crime No. 616 of 1998 for committing theft of X Standard and +2 Public Examinatio...
The Government of Tamil Nadu, Represented by Its Secretary, Department ...
Court: Chennai
Decided on: Mar-02-2006
Reported in: 2006CriLJ2412; 2006(2)CTC285; (2006)3MLJ160
P. Sathasivam, J.1. Home Department of Government of Tamil Nadu and their officers, aggrieved by the order of the learned Single Judge dated 4-2-20 05 in so far as it relates to Clause (ii) of para 12, and partly allowing in portion of the order dated 7-2-2005 in so far as para 6 of the Modification Order, made in Writ Petition No. 3009/2005, have filed Writ Appeal No. 479 of 2005.2. Muthulakshmi, wife of Munusamy Veerappan, Puthuchampally, Mettur Dam-2, Salem District, has filed Writ Petition No. 3009/2 005 praying for issuance of a Writ of Mandamus, directing 6th respondent-Joint Director, Central Bureau of Investigation, Haddows Road, Chennai-6 to depute a competent officer to take up the investigation of Crime No. 1221 of 2004 dated 19-10-2004 from the file of 5th respondent-Station House Officer, Kolathur Police Station, Dharmapuri District and investigate the same under the supervision of 6th respondent i.e., C.B.I as per law against the third respondent-Additional Director Gener...
Union of India (Uoi), Rep. by the General Manager, Heavy Vehicles Fact ...
Court: Chennai
Decided on: Mar-02-2006
Reported in: (2006)2MLJ126
ORDERR. Sudhakar, J.1. The prayer in the writ petition is for issuance of a writ of certiorari, calling for the proceedings of the first respondent dated 5.7.2002 made in O.A. No. 796 of 2001 on the file of the first respondent and quash the same.2. Brief facts of the case are as follows:The writ petition has been filed by the Joint General Manager in the office of the Heavy Vehicles Factory, Avadi for and on behalf of all the petitioners. According to the petitioners, Shri.A.P.Mohandas, the applicant in O.A. No. 796 of 2001, the second respondent herein, was appointed as Trainee in Artisan Training School (HVF) from 15.6.1994 and was made to undergo Journeymanship training from 1.7.1965. After completing the abovesaid training, he was categorised as Tool Maker 'B' with effect from 1.8.1966 as he had secured less than 55% marks in the qualifying examination. However, the second respondent was promoted as Mach 'A' with effect from 26.8.1970 and he was categorised as Mach (M) with effect...
Pushpanjali Silks Private Limited, Rep. by Its Director, Sanjiv Kumar ...
Court: Chennai
Decided on: Mar-02-2006
Reported in: 2006(200)ELT204(Mad)
ORDERK. Mohan Ram, J.1. The above writ petition has been filed praying for the issuance of a Writ of Certiorarified Mandamus calling for the records of the third respondent culminating in his communication bearing F. No. S.Misc.46/2006-Gr.3 & 4 dated 24.2.2006 and quash the same and direct the third respondent to release Mulberry Raw Silk imported under Bill of Entry No. 875113 dated 15.9.2005 as per Sales Contract No. IE/PSR-RS03/2005, dated 17.2.2005, in terms of the order of the Commissioner of Customs (Appeals) being order-in-Appeal No. C.CUS.97/06 bearing Ref. No. C3/49 /0/2006-SEA dated 16.2.2006.2. The short facts of the case as culled out from the affidavit filed in support of the above writ petition are as follows:-The petitioner entered into a sales contract bearing No. IE/PSR-RS03 /2005 dated 17.2.2005 with its supplier, M/s. International Enterprises, Hongkong for the supply of 2,77,000 Kgs. (277 Mts.) of Mulberry raw silk of 3A and above grade. The entire contracted quanti...
M. Anbu Vs. the Reserve Bank of India,
Court: Chennai
Decided on: Mar-02-2006
Reported in: (2006)IILLJ914Mad
ORDERElipe Dharma Rao, J.1. Aggrieved by the order of interim injunction dated 5-12-2005, restraining the respondents from proceeding with the departmental enquiry initiated against the petitioner, the respondents have filed the petitions to vacate the interim injunction. When the petitions to vacate the interim injunction were taken up for hearing, learned counsel appearing on either side agreed that the main writ petition themselves may be taken up for final hearing and disposal.2. The facts, in brief, are as follows:Petitioner is working as the Chief Manager in the Administrative Office of the second respondent bank and recently posted as Faculty in the Staff Training College of the second respondent bank at Karur. Petitioner claims that he has put in 25 years of unblemished service and by virtue of his hard work, sincerity and honesty, he has risen to the position of Faculty in the second respondent bank.While so, the petitioner was served with five charge-sheets dated 30 -4-2005, ...
Athimula Gounder and Ponnammal Vs. State of Tamil Nadu Rep. by Deputy ...
Court: Chennai
Decided on: Mar-02-2006
Reported in: 2007CriLJ271
K.N. Basha, J.1. This appeal is preferred by accused 1 and 2, who are the husband and wife, challenging the conviction and sentence passed against them by the learned Special Judge in S.C. No. 28 of 1998 by the judgment dated 08.03.1999, whereby both the accused were found guilty under Section 3(1)(x) of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 and sentenced to undergo one year rigorous imprisonment each.2. The prosecution case in brief is as follows:(a) P.W.1 is the Panchayat President of Sorathur Village and he belongs to Scheduled Caste Community. Accused 1 and 2 belong to Gounder community. On 09.03.1998 at 09.00 a.m., when P.W.1 was waiting for the bus at the bus stand, P.W.2 - a tea stall owner asked him whether he has constructed the bus stand. For that, P.W.1 replied that A2 has obtained stay order from the Court and therefore, he was not able to construct the bus stand. At that time, A1 abused P.W.1 by using his community name. A2 also abu...
National Insurance Co. Ltd. Vs. Director General of Police and ors.
Court: Chennai
Decided on: Mar-01-2006
Reported in: III(2006)ACC558
ORDER1. By order dated 29.10.2003 passed in Contempt Petition No. 431 of 2003, National Insurance Company Ltd. Coimbatore v. K. Nandabalan III (2005) ACC 513 : 2005 (2) LW 439, the learned Single Judge directed to constitute a Central Agency headed by the Deputy Inspector of Police, CB CID, Chennai for the purpose of looking into all the complaints relating to bogus claims before the Motor Accident Claims Tribunals filed based on fabricated records. It was directed that whenever complaints of such types are given to the Central Agency so constituted, the Central Agency may have the complaints investigated by any of the officers attached to it or transfer the investigation to any officer of competent jurisdiction within whose jurisdiction the cause of action for filing a motor accident case has arisen. It was further directed that in the event of transferring the work of investigation to any officer other than an officer attached to the Central Agency, the Central Agency shall keep moni...
Commissioner of Income Tax Vs. S.M. Anandvel (Huf)
Court: Chennai
Decided on: Mar-01-2006
Reported in: [2007]288ITR286(Mad)
P.D. Dinakaran, J.1. As against the order dated 02.02.2005 in ITA No. 74/Mds/94 for the assessment years 1985-86 and 1986-87 of the Income Tax Appellate Tribunal, the Revenue has preferred these appeals raising the following substantial questions of law:1. Whether in the facts and circumstances of the case, the Tribunal was right in not considering the ground raised by the revenue relating to the addition of income from the house property at 100AE Anna Nagar, Chennai?2. Whether in the facts and circumstances of the case, the assessee's contention that the property at 100AE Anna Nagar, Chennai did not belongs to him and the same belongs to his wife is acceptable?2.1. The relevant facts are as follows:The assessee filed its return of income for the assessment year 1985-86 on 30.9.1985 on a total income of Rs. 91,530/-. Subsequently, he filed a revised return of income on 28.3.1988 admitting a total income of Rs. 91,755/-. The difference being a sum of Rs. 225/- between the original retur...
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