Karnataka Court May 1966 Judgments
Commissioner of Income-tax, Mysore Vs. Srimati Rama Bai
Court: Karnataka
Decided on: May-31-1966
Reported in: [1967]63ITR25(KAR); [1967]63ITR25(Karn); (1966)2MysLJ131
Somnath Iyer, J. 1. The source of this reference under section 66(1) of the Income-tax Act at the instance of the Commissioner of Income-tax is an assessment made by the Income-tax Officer with respect to the assessment years 1961-62 and 1962-63. 2, The assessment was made in the following circumstances : There was one Gopala Shetty, who was a member of an Aliyasanthana family, residing in Udipi, and he died on December 30, 1958. His wife and his seven children survived him. He made a will on December 15, 1958, and we are, in this reference, concerned with the correctness of the interpretation placed on the provisions of that will by the Income-tax Appellate Tribunal. 3. It was contended before the Income-tax Officer that the properties of Gopala Shetty were bequeathed under the will to the family consisting of his wife, Rama Bai, and his seven children, and that the assessment should be made on that basis. But the Income-tax Officer overruled that contention and made the assessment on...
Tag this Judgment!Suranna (S.B.) Vs. State of Mysore and anr.
Court: Karnataka
Decided on: May-31-1966
Reported in: (1967)ILLJ652Kant; (1966)2MysLJ372
Somnath Ayyar, J. 1. The petitioner before us was appointed as a stenographer in the Judicial Department of the former State of Mysore in the year 1936. Thereafter he worked in various other departments of the State on deputation, and eventually on 3 July, 1957 which is the relevant date he was a stenographer in the Mysore Government Secretariat. 2. On 28 May, 1957, a letter was addressed by Secretary to the Mysore Public Service Commission to the Chief Secretary of the State Government requesting the Government to make available the services of the petitioner for appointment as a personal clerk of the Chairman of the Public Service Commission in place of a certain Sri Narasimayya who was then holding that post. On that communication an order was passed by the Government on 1 July, 1957 placing at the disposal of the Commission the services of the petitioner in place of Sri Narasimayya. That order stated that Sri Narasimayya should work in exchange in the Secretariat and that the petit...
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