Karnataka Court March 1978 Judgments
Addl. Commissioner of Income-tax, Mysore Vs. Khanchand Thakurdas
Court: Karnataka
Decided on: Mar-31-1978
Reported in: ILR1978KAR1030; [1978]114ITR223(KAR); [1978]114ITR223(Karn); 1978(1)KarLJ518
Venkataramiah, J.1. At the instance of the Additional Commissioner of Income-tax, Mysore, Bangalore, the Income-tax Appellate Tribunal, Bangalore Bench, has referred under section 256(1) of Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the following question : 'Whethre, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Commissioner of Income-tax was in error in holding that the Income-tax Officer should not have deducted annuity deposit in arriving at the tax on the basis of which penalty was computed under section 271(1)(a) ?' 2. The facts of the case are, briefly, thus : The assessee is a registered firm; for the year 1964-65, the return of income was filed by the assessee on September 18, 1965, beyond the prescribed date. The Income-tax Officer, therefore, levied penalty under section 271(1)(a) of the Act and while doing so, he deducted annuity deposit which the assessee would have been liable to make as an unregister...
Tag this Judgment!K. Banappa M. Basappa Vs. State of Karnataka
Court: Karnataka
Decided on: Mar-31-1978
Reported in: 1978(2)KarLJ108; [1978]42STC251(Kar)
ORDERVenkatachala, J.1. Since a common question of law arises for decision in these revision petitions under section 23(1) of the Karnataka Sales Tax Act, 1957, hereinafter to be referred to as the principal Act, they are disposed of by this common order. 2. The petitioner in these revision petitions is a partnership firm and a registered dealer in cotton seeds which are 'declared goods' within the meaning of the Central Sales Tax Act. It is also an assessee under the principal Act. In Appeal Petitions Nos. 521, 522, 523, 525 and 526 of 1968-69 relating to the assessment years 1961-62, 1962-63, 1963-64, 1965-66 and 1966-67 and Appeal Petitions Nos. 658 and 659 of 1968-69 relating to the assessment years 1959-60 and 1960-61, orders were made by the Deputy Commissioner of Commercial Taxes (Appeals), Bangalore - the appellate authority under the principal Act - on 28th January, 1969, and 25th March, 1969, respectively, directing refund of taxes to the assessee having regard to the state o...
Tag this Judgment!Additional Commissioner of Income-tax, Mysore Vs. Aroor Brothers Chari ...
Court: Karnataka
Decided on: Mar-30-1978
Reported in: [1978]115ITR418(KAR); [1978]115ITR418(Karn); 1978(1)KarLJ514
Venkataramaiah, J. 1. The question of law which arises for consideration in these cases are common. We, therefore, propose to dispose of these two cases by this common judgment. 2. The assessee in I.T.R.C. No. 57 of 1974 in Aroor Brothers Charitable Trust, Managalore, and the assessee in I.T.R. C. No. 58 of 1974 is A. R. Mohan Rao, Charitable Trust, Mangalore. The assessees were treated by the income-tax department as charitable trusts entitled to the benefit of exemption under s. 11 of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), till the assessment year 1968-69. But in the year 1969-70, the ITO took the view that s there was no charitable trust in existence they were not entitled to the exemption contemplated under s. 11. The assessee's preferred appeals before the AAC of Income-tax. He reversed the decision of the ITO and held that they were charitable trusts entitled to the benefit of s. 11. The department took up the matter in appeal before the Income-tax Appellate T...
Tag this Judgment!Addl. Commissioner of Income-tax, Mysore Vs. Bharat Fritz Werner Priva ...
Court: Karnataka
Decided on: Mar-28-1978
Reported in: [1979]118ITR1018(KAR); [1979]118ITR1018(Karn)
Srinivasa Iyengar, J.1. The Income-tax Appellate Tribunal, Bangalore, has referred the following two question for decision by this court : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assesses company cannot be treated as agents of the foreign company, M/s. Fritz Werner, West Germany (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was right, in law, in holding that the interest that accrued to the foreign company arose outside India ?' 2. The relevant assessment years are 1967-68, 1968-69 and 1969-70. The 2nd ITO, Company Circle, Bangalore, made an order dated February 21, 1978, treating the assessee as an agent of Messrs. Fritz Werner, West Germany. The main facts are not in dispute. The assessee purchased certain capital goods in or about the year 1965 of the total value of Rs. 23,84,552. By an agreement dated 23rd January, 1969 entered into between the assessee and the foreign company, t...
Tag this Judgment!Vdo Tachometer Werke, West Germany Vs. Commissioner of Income-tax, Kan ...
Court: Karnataka
Decided on: Mar-27-1978
Reported in: [1979]117ITR804(KAR); [1979]117ITR804(Karn)
Venkataramaiah, J.1. Because all the above cases arise out of a common agreement and the questions of law which arise for consideration in them are interconnected, we are disposing of all of them by this common order. 2. M/s. International Instruments Private Ltd., Bangalore (hereinafter referred to as 'the IIP'), is a company engaged in the manufacture of dashboard instruments used in automobiles and tachometers at Bangalore, India. M/s. VDO Tachometer Werke Adolf Shingling Gmbh. (hereinafter referred to as 'the VDO') is a joint stock company incorporated at Frankfurt, Germany. M/s. Instek Zurich (hereinafter referred to as 'the Instek'), is a company registered in Switzerland. An agreement was entered into on September 30, 1959, in Germany between IIP represented by its managing director, Sri N. Krishnan, and VDO providing for a collaboration for the purpose of manufacturing dashboard instruments and tachometers at the factory of IIP in Bangalore in accordance with the licence grante...
Tag this Judgment!T. Satish U. Pai Vs. Commissioner of Income-tax, Karnataka
Court: Karnataka
Decided on: Mar-27-1978
Reported in: [1979]119ITR877(KAR); [1979]119ITR877(Karn)
Srinivasa Iyengar, J.1. These two references relate to the same assessee who is assessed as an individual. He claimed relief under s. 80J of the I. T. Act, 1961, on the ground that he was carrying on a new industrial undertaking of book-binding under the name and style of 'Compact' at Udupi. The assessee is a partner in a firm, M/s. Manipal Power Press, Manipal, which is carrying on the business of printing and also carrying on business in book-binding. The assessee started an independent business of book-binding in the year 1967. In the assessment for that year, the ITO refused relief under s. 80J. During the assessment year 1969-70, when a similar claim was made that was also rejected. On appeal, the AAC held that the assessee was entitled to relief. But on further appeal to the Tribunal, the Tribunal called for a report from the ITO in regard to certain matters and, on receipt of such report, held that the assessee satisfied the requirements of s. 80J(4), cls. (ii), (iii) and (iv). ...
Tag this Judgment!Commissioner of Income-tax (Central), Madras Vs. M. Nagappa
Court: Karnataka
Decided on: Mar-25-1978
Reported in: [1978]114ITR707(KAR); [1978]114ITR707(Karn)
Venkatarmaih, J.1. The common question of law which is referred to us in these three cases under section 256(1) of the income tax Act, 1961 (hereafter referred to as 'the Act'), by the Income-tax Appellate Tribunal, Bangalore referred Bench, is as follows : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in cancelling the penalty levied under section 271(1)(c) in the assessee's case on the ground that the Inspecting Assistant Commissioner had no jurisdiction to levy penalty after October 23, 1971 ?' The assesses is the firm of M/s. M. Nagappa, Bangal ore, and the assessment 2. There is dispute that these cases fall under clause (b) of the new section 275. Under the new section it was open to the Inspecting Assistant Commissioner of Income-tax to impose the penalties in on or before March 31,1972, the last date of the financial year in which the assessment proceedings were completed being March 31,1970. Section 275 which provides for the out...
Tag this Judgment!Commissioner of Income-tax, Karnataka-ii Bangalore Vs. Mysore Iron and ...
Court: Karnataka
Decided on: Mar-25-1978
Reported in: [1978]115ITR219(KAR); [1978]115ITR219(Karn)
Venkataramaiah, J.1. The two questions which are referred to us under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), are : '1. Whether, on the facts and in the circumstances of the case, the assessee is entitled to development rebate in respect of machinery whose value was Rs. 8,53,960 for the assessment year 1965-66 2. Whether, on the facts and in the circumstances of the case, the assessee is entitled to the full depreciation in respect of machinery which was used partly for the construction of new buildings and partly for installation of new machinery ?' 2. The assessee is M/s. Mysore Iron and Still Ltd., Bhadravati. During the assessment year in question it claimed development rebate under section 33 of the Act in respect of certain machinery consisting of air-compressors, overhead trollies and other equipment which had been used by it for the purpose of constructing new building for the expansion of its existing factory and for installation of n...
Tag this Judgment!Sha Puckaraj Parasmal and Co. Vs. Commercial Tax Officer, (intelligenc ...
Court: Karnataka
Decided on: Mar-23-1978
Reported in: [1980]45STC488(Kar)
ORDERRama Jois, J. 1. The petitioner is a registered dealer under the provisions of the Karnataka Sales Tax Act. He has challenged the order of seizure of books of account and documents made in exercise of the power under section 28(3) of the Karnataka Sales Tax Act by the Commercial Tax Officer (Intelligence) III, South Zone, Bangalore. The impugned order reads as follows : 'At the time of routine inspection of the business premises of M/s. Sha Puckaraj Parasmal and Company, 353, Avenue Road, Bangalore-2, who are registered dealers under the Karnataka Sales Tax Act, 1957, holding R.C. No. 0215023.2 for their place of business situated at 353, Avenue Road, Bangalore, I, B. Krishnaswamy, Commercial Tax Officer (Intelligence) III, S.Z., Gandhinagar, Bangalore, came across the following books of account and documents : Exhibits : (i) One bundle of loose slips from 1 to 20; (ii) One exercise note book; (iii) One pocket note book (small); (iv) Two day-books relating to 1975-76 and 1976-77 ...
Tag this Judgment!Smt. Zubedabi Vs. Abdul Khader
Court: Karnataka
Decided on: Mar-22-1978
Reported in: 1978CriLJ1555
ORDERG.N. Sabhahit, J.1. This petition is directed against the order dated 22-11-1976 passed by the learned Sessions Judge, Belgaum, in Criminal Revn. Appln. No. 76 of 1975 on his file.2. The relevant facts necessary to decide the present petition are these:Smt. Zubedabi instituted an application under Section 125 of the Cr. P.C. before the Court of the Judicial Magistrate, First Class, J Court, Belgaum on 12-7-1974, She alleged that the respondent was her husband and that she was legally married to him on 25-1-1959 in Khanjar Galli, Belgaum. The parties are Muslims. After the marriage, petitioner resided with her, husband in his house in Arlikatti Deshpande Galli, Belgaum. Marriage was consummated. A boy was conceived and he was subsequently born. He was aged more than 14 years at the time of petition. After the marriage of the petitioner with the respondent, the respondent developed illegitimate intimacy with one Shafiya Savanur and he subsequently married her. He was spending most o...
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