Karnataka Court March 1984 Judgments

Paramananda L. Bajaj Vs. Commissioner of Wealth Tax

Court: Karnataka

Reported in: [1984]150ITR58(KAR); [1984]150ITR58(Karn); 1985(1)KarLJ33

ORDERK. Jagannatha Shetty, J.1. The question that has been referred for the opinion of this court is : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the WTO had jurisdiction to invoke s. 35 of the WT Act, 1957 ?' 2. The facts behind the legal formulation lie in a narrow compass. 3. The assessee is a partner of a firm called 'M/s. Mangoomal Vijaya kumar' in which he had 1/3rd share. In the assessment of that firm for the year 1972-73, the bad debt of Rs. 37,674 was disallowed by the ITO. But in the assessment under the WT Act pertaining to the assessee, that 1/3rd share of the bad debt was not included. The WTO invoked s. 35 of the WT Act and rectified that mistake. 4. The appeal preferred against the said order was dismissed by the AAC and so too the further appeal preferred to the Appellate Tribunal. 5. It is not in dispute that the bad debt of Rs. 37,674 was disallowed in the firm's assessment. Under s. 4(1)(b) of the W...

Nanjundappa Vs. Mahaboob Saheb

Court: Karnataka

Reported in: AIR1985Kant20

ORDER1. This revision petition by the landlord under S. 115 of the CPC is directed against the order dt. 21-8-1981 made by the District Judge Mandya in CRP No. 10/1981 allowing the revision petition on reversing the order dt.15-4-1981 made, by the Munsiff Maddur allowing the petition of the landlord under S. 21(1)(h) of the KRC Act in HR C No-. 1/1978 on his file.2. The landlord instituted an action for eviction of the tenant in respect of a shop on the ground that he required it bona fide and reasonably for his personal occupation. The learned Munsiff considering the evidence on record came to the conclusion that the petition was entitled to succeed under Cl (h) of the proviso to S. 21(l) of the KRC Act.3. The tenant aggrieved by the said order went up in revision under S.50 of the KRC Act to the District Judge. The learned District Judge raised the following points as arising for his consideration.1. Whether the petitioner has established that he bona fide and reasonably requires the...

Athithope Estate Vs. State of Karnataka (Through Commr. of Agrl. I.T.)

Court: Karnataka

Reported in: (1984)43CTR(Kar)80; ILR1984KAR180; [1984]150ITR490(KAR); [1984]150ITR490(Karn)

Jagannatha Shetty, J. 1. This revision arises out of the order of the Commr. of Agrl. I.T., Bangalore, dated January 17, 1980, made under Section 35 of, the Karnataka Agricultural Income-tax Act, 1957 (called shortly 'the Act').2. The assessee is a firm consisting of 12 partners. It was constituted under a deed of partnership dated February 21, 1973. The firm purchased an estate known as 'Athithope Estate', Siddapur, under a sale deed dated March 29, 1973. The deed provided that, as and from the 1st day of April, 1972, the expenses for the cultivation of the coffee plantations and other products shall be borne by the purchasers. Regarding the crops, the deed further provided that all payments due from the Coffee Board in respect of the coffee delivered to the pool during 1971-72 season and prior seasons are the properties of the vendors and the purchasers are entitled to all payments relating to the crop for the year 1972-73 and subsequent years. As per these terms, the assessee paid t...

Parmananda L. Bajaj Vs. Commissioner of Wealth-tax, Karnataka, Bangalo ...

Court: Karnataka

Jagannatha Shetty, J.1. The question that has been referred for the opinion of this court is : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the Wealth-tax Officer had jurisdiction to invoke section 35 of the Wealth-tax Act, 1957 ?' 2. The facts behind the legal formulation lie in a narrow compass. 3. The assessee is a partner of a firm called 'M/s. Mangoomal Vijaya kumar' in which he had 1/3rd share. In the assessment of that firm for the year 1972-73, a bad debt of Rs. 37,674 was disallowed by the ITO. But in the assessment under the W.T. Act pertaining to the assessee, that 1/3rd share of the bad debt was not included. The WTO invoked s. 35 of the W.T. Acct and rectified that mistake. 4. The appeal preferred against the said order was dismissed by the AAC and so too the further appeal preferred to the Appellate Tribunal. 5. It is not in dispute that the bad debt of Rs. 37,674 was disallowed in the firm's assessment. Un...

Balanoor Tea and Rubber Co. Ltd. Vs. State of Karnataka and anr.

Court: Karnataka

Reported in: (1984)43CTR(Kar)94; [1984]148ITR736(KAR); [1984]148ITR736(Karn)

Jagannatha Shetty, J. 1. This revision under s. 55 of the Karnataka Agricultural Income-tax Act, Act, 1957 (hereinafter referred to as 'the Act'), is directed against the order of the Commr. of Agrl. I.T. made under s. 35 of the Act. 2. The petitioner-company is deriving agricultural income from a tea estate and also from two coffee estates. In respect of the assessment year 1974-75, the company claimed deduction in respect of the provision made for gratuity payable to its employees. The sum so claimed was Rs. 83,257.15 on the estimated liability. The assessing officer allowed the claim under s. 5(k) of the Act following the principle stated by the Supreme Court in Metal Box Company's case : (1969)ILLJ785SC . But, the Commissioner, in exercise of his revisional jurisdiction conferred under s. 35 of the Act, revised that portion of the assessment by holding that s. 5(k) of the Act is not at all relevant for the purpose of allowing gratuity liability and that r. 5(d) of the Karnataka Agr...

Commissioner of Income-tax, Karnataka Vs. Rex Talkies

Court: Karnataka

Reported in: (1984)42CTR(Kar)97; [1984]148ITR560(KAR); [1984]148ITR560(Karn); [1984]18TAXMAN363(Kar)

Rajasekhara Murthy, J.1. The following question has been referred by the Income-tax Appellate Tribunal, Bangalore Bench, for the opinion of this court, at the instance of the Revenue under s. 256(1) of the I.T. Act, 1961 : Tribunal was right in law in holding that the amount of Rs. 55,651 spent on renovation, addition, alterations, etc., to the furniture, fittings, etc., was allowable as revenue expenditure ?' 2. The assessee, a registered firm, is a tenant of a cinema theatre. During the year ending March 31, 1975, the firm renovated the theatre and incurred expenses such as the following : Rs.'Furniture polishing materials, etc., 2,449.50Chair brackets 2,385.00Cement flooring 2,640.00Plaster of paris for ceiling & walls 19,625.00Cement 4,891.00Ceiling 15,000.00Wages for fitting chairs 8,660.00'3. The assessee claimed the above sums as revenue expenditure in its assessment for the year 1975-76. But the ITO disallowed the same on the ground that it was a capital expenditure and al...

Hotel Rajmahal Vs. Commissioner of Income-tax

Court: Karnataka

Reported in: (1984)42CTR(Kar)105; [1985]152ITR218(KAR); [1985]152ITR218(Karn); [1984]19TAXMAN22(Kar)

Jagannatha Shetty, J. 1. The Income-tax Appellate Tribunal, Bangalore Bench, has referred, under s. 256(1) of the I.T. Act, 1961, the following question of law for the opinion of this court : 'Whether, on the facts and in the circumstances of the case, Rs. 11,270 being the expenditure incurred by the assessee by way of stamp, registration fee and legal expenses for the execution of registration of the lease deed dated April 24, 1974, is to be allowed in computing its income for the assessment year 1975-76 ?' 2. The facts behind the legal formulation are as follows : The assessee is a firm consisting of five partners which came into force with effect from March 2, 1974. The assessee took over a running business with boarding and lodging facilities in the name and style 'Hotel Rajmahal' at No. 35/36, Seshadri Road, Bangalore. It also executed a lease deed dated April 24, 1974, in respect of which it had incurred an expenditure of Rs. 11,270 by way of stamp duty, registration fee and lega...

T.M. Kousali Vs. Sixth Income-tax Officer

Court: Karnataka

Reported in: [1985]155ITR739(KAR); [1985]155ITR739(Karn)

Puttaswamy, J.1. Among others, the petitioner, who is an assessee on the file of the Sixth ITO, Hubli Circle, Hubli, respondent (hereinafter referred to as 'the ITO'), under the I.T. Act, 1961 (hereinafter referred to as 'the Act'), owned certain lands in the City of Hubli, which were acquired by the Govt. on October 4, 1957, for a public purpose. On March 29, 1965, the petitioner received certain amounts as compensation from the Land Acquisition Officer, with which the civil court on a reference did not interfere. 2. But, on an appeal filed by the petitioner in M.F.A. No. 279 of 1972, this court by its judgment and decree dated March 12, 1974 (exhibit F), considerably enhanced the compensation, in terms of which he received the difference of enhanced compensation and interest on January 27, 1975. 3. For the assessment years 1969-70 to 1972-73 relevant to accounting years ending with the relevant calendar years, the petitioner filed his returns before the ITO, who by his orders dated D...

Balaji Oil Traders and ors. Vs. Income-tax Officer, Central Circle-v, ...

Court: Karnataka

Reported in: (1984)42CTR(Kar)274; [1984]150ITR128(KAR); [1984]150ITR128(Karn); [1984]19TAXMAN31(Kar)

Venkatesh, J.1. The first petitioner is a partnership firm and petitioners Nos. 2 to 5 are partners thereof. The firm is an assessee to income-tax. 2. The firm deals in oil seeds, oil cakes and also acts as commission agents. 3. Alleging that in the return of income-tax filed by the assessee for the period ending December 21, 1975, it had suppressed some relevant and important information, had not disclosed proper income earned by it and one of the accused had also made a false verification in the return of income, the ITO, Central Circle-V, Bangalore, filed a complaint on March 31, 1981 (in C. C. No. 309 of 1982), in the Court of the Second Additional Chief Metropolitan Magistrate, Bangalore City. The learned magistrate taking cognizance of the complaint under s. 200 of the Code of Criminal Procedure, provided under s. 244 of the Code, he has recorded the evidence of one witness for the prosecution. 4. At that stage the accused filed an application requesting the court to discharge th...

Hasanabba and ors. Vs. the State of Karnataka

Court: Karnataka

Reported in: ILR1984KAR530

ORDERVenkatesh, J.1. Both the Courts below have held these Petitioners, who were accused 1 to 3 respectively in C. C. No. 21 of 1980 on the file of theJMFC., Narasimharajapura, guilty of offences punishable under Sections. 86 and 87 of the Karnataka Forest Act, 1963 (the Act) and have sentenced each of them to undergo rigorous imprisonment for one year on each count directing that, the sentences should run consecutively.2. Heard both sides.3. The occurrence is said to have taken place on 27-10-1979 on the road Kudregundi - Muthinakoppa and within the limits of Narasimharajapura Police Station.4. It is said that, on information that a sandal-wood tree had been up-rooted and sandal wood is about to be removed, P.W. 5 - a forester working in that circle,accompanied by his sub-ordinates, had proceeded to the spot, kept a watch over the surroundings, and at about 3 a.m. (early hours of the morning) having found the accused moving the sandal-wood pieces from a certain place to some other pla...