Karnataka Court December 1971 Judgments
Venkateswara Power Rolling Mills and anr. Vs. Commissioner of Income-t ...
Court: Karnataka
Decided on: Dec-14-1971
Reported in: [1974]97ITR168(KAR); [1974]97ITR168(Karn)
Govinda Bhat, J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961, hereinafter called 'the Act', made at the instance of the assessee and it relates to the assessment year 1964-65. The questions of law referred for the opinion of this court by the Income-tax Appellate Tribunal are: '1. Whether, when the due date for compliance with the notice under Section 139(2) of the Income-tax Act, 1961, falls within the due date for compliance with the provisions of Section 139(1) of the Income-tax Act, 1961, the notice issued under Section 139(2) is illegal ? 2. Whether, on the facts and in the circumstances of the case, non-compliance with the provisions of Section 139(2) of the Income-tax Act, 1961, constitutes sufficient cause for exoneration from levy of penalty under Section 271(1)(a) of the Act ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the two assessees were liable to penalty under Section 271(1)(a) of the ...
Tag this Judgment!Shanti Trading Co. Vs. Commissioner of Income-tax, Mysore
Court: Karnataka
Decided on: Dec-03-1971
Reported in: [1973]87ITR38(KAR); [1973]87ITR38(Karn)
Govindha Bhat, J.1. In this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the assessee, the following question of law has been referred by the Income-tax Appellate Tribunal Bangalore Bench, for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, the assessee is entitled to the benefits of registration envisaged in section 184(7) for the assessment year 1966-67 ?' 2. The assessee is a firm consisting of four partners carrying on business in mill cloth in Bangalore City. It was assessed in the status of a registered firm up to and including the assessment year 1965-66. For the assessment year 1966-67, the assessee failed to submit the return of income in response to the notice under section 139(2) and assessment was made on the best of judgment basis on 27th March, 1967. 3. Notwithstanding the fact that the assessee had not filed the return of income for the assessment year 1966-67, the firm submitted a declaratio...
Tag this Judgment!G. Veeranna Vs. Mysore Revenue Appellate Tribunal, Bangalore and ors.
Court: Karnataka
Decided on: Dec-03-1971
Reported in: AIR1972Kant171; AIR1972Mys171
Narayana Pai, C.J.1. The petitioner who is operating a stage carriage service on the route Chitradurga and Bellary, has challenged in this writ petition the order passed by the Mysore Rer venue Appellate Tribunal. Bangalore dated the 8th of October 1971, granting the application of Respondent No. 4 for extension of the route Chitradurga to Molakalmuru upto Bellary.2. Respondent No. 4 held a stage carriage permit for the route Chitradurga to Molakalmuru and back. He made an application to the Regional Transport Authority. Chitradurga (hereafter referred to as the R. T. A.I for variation of the condition of the permit by extending the route, from Molakalmuru to Bellary via Rampura. As the route is an interregional route, the R. T. A. Chitradurga dealt with the application under Rule 123 of the Mysore Motor Vehicles Rules. 1963. Bv its resolution dated the 23rd June, 1964, the R. T. A. partly allowed the. application of respondent No 4 and granted extension from Molakalmuru upto Rampura o...
Tag this Judgment!Pranay Vs. the State of Mysore and anr.
Court: Karnataka
Decided on: Dec-03-1971
Reported in: AIR1972Kant296; AIR1972Mys296
ORDER1. On each of the memoranda of appeals under Section 54 of the Land Acquisition Act, the appellant has paid court-fee of Rs. 10 only. The office of this Court has raised an objection that ad valorem court-fee is payable on the difference between the amount of compensation claimed by the appellant and the amount awarded by the Court below, in each of these appeals. As the learned Counsel for the appellant maintained that the court-fee already paid. Is sufficient, these appeals have been posted for orders on the question of court-fee payable in these appeals.2. A notice under Section 19 of the Mysore Court-fees and Suits Valuation Act, 1958, (hereinafter referred to as the Court-fees Act) was issued to the Additional Government Advocate who appeared and supported the objection raised by the office.3. Mr. A. V. Albal. learned Counsel for the appellant, contended that Article 3 of Schedule 11 to the Court-fees Act, is applicable to appeals under Section 54 of the Land Acquisition Act ...
Tag this Judgment!Neelawwa and anr. Vs. Kallappa Basappa Nhavi and ors.
Court: Karnataka
Decided on: Dec-02-1971
Reported in: AIR1972Kant218; AIR1972Mys218
K. Jagannatha Shetty, J.1. The question raised in this second appeal is whether the power of widow to adopt comes to an end by the interpretation of a son's widow, the son pre-deceasing his father. 2. The facts are not in dispute. The question can properly be appreciated by reference to the following genealogy: Balappa | __________________________________________________ | | Basawannappa Govindappa | Balappa (died in 1947) = 1st wife = 2nd wife Basalingawwa Shettawwa (Deft. 2) | | Gangappa (died Kallappa (deft. 1) in 1939)--Nelawwa (adopted by Shettawwa (Deft. 3). in 1947). | Shivaral (Plaintiff).Balappa, son of Basawanneppa, had two wives Basalingawwa and Shettawwa. Basalingawwa died long back leaving a son Gangappa behind her. After the death of Basalingawwa, Balappa married Shettawwa. defendant. No. 2 and Gangappa married Neelawwa, Defendant No. 3. Gangappa died in the year 1939 without issues, as a member of the joint family leaving surviving him the widow Neelawwa. Balappa died i...
Tag this Judgment!Thimmappa Dasappa Vs. Thimmavva Kom Thimmappa
Court: Karnataka
Decided on: Dec-02-1971
Reported in: AIR1972Kant234; AIR1972Mys234
Bhimiah, J. 1. This appeal under Section 28 of the Hindu Marriage Act, 1955 (to be hereinafter referred to as the Act) is by the husband against the order passed by the Civil Judge. Chitradurga in H. Misc. No. 64 of 1965, dismissing his petition under Section 13(1)(i) of the Act for a decree of divorce dissolving his marriage with the respondent. 2. The appellant's case is: The respondent is his legally wedded wife. Their marriage was solemnised about 12 years ago. A daughter aged about 8 years and a son aged about 8 years were born out of the wedlock. His allegations against her are briefly as follows : She is a woman of loose character. She had eloped with one Rangappa, a carpenter from his (the appellant's) village about 5 years prior to the date of the petition. She was brought back by her father from Channagiri, and since then she has been living with him. She had developed illicit intimacy with one Dasa Bovi who had been engaged bv her father to construct his house. She went to h...
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