Court : Jammu and Kashmir
Reported in : AIR1981J& K49
ORDERA.S. Anand, J.1. The petitioner is the landlord. The respondent is the tenant The petitioner filed a suit for ejectment against the respondent only on the ground of three legal defaults in the payment of rent. The respondent resisted the suit and inter alia pleaded that she had been regularly depositing the rent of the suit house with the Rent Controller, Jammu, because the petitioner had refused to accept the rent offered by her. She denied having committed any default, much less three legal defaults in the payment of rent. From the pleadings of the parties the following issues were framed:1. Whether the defendent has committed three legal defaults in the payment of rent of two months each within a period of 18 months O. P. P. 2. Whether on proof of issue No. 1, the tenancy of the defendant stood validly determined by a valid notice O. P. P. 3. Relief. 2. The trial court found that only one legal default in the payment of the rent had been proved and that three defaults, as alleg...
Tag this Judgment!Court : Jammu and Kashmir
Reported in : [1983]139ITR1020(J& K)
Mian Jalal-ud-Din, C.J. 1. The following two questions have been referred by the Income-tax Appellate Tribunal, Amritsar, to this court for opinion : ' 1. Whether, on the facts and in the circumstances of the case, the relief under Section 80J for the assessment year 1967-68, which was neither claimed nor the deficiency worked out for the purpose of carry forward and set off as provided in Section 80J(3) of the Income-tax Act, 1961, in that assessment year could be allowed as a mistake apparent from record under Section 154 for the assessment year-1970-71 2. Whether, on the facts and in the circumstances of the case, the right to claim deduction under Section 80J arose to the assessee in the assessment year 1970-71, when the profits were earned for the first time or in the assessment year 1967-68, to which year the claim actually related ' 2. The facts leading to the reference are as follows : ' M/s. Mattoo Worsted Spinning and Weaving Mills (hereinafter called ' the assessee'). is a ...
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