Kerala Court October 1970 Judgments
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Padmanabha Pillai Krishnan Nair Vs. Punnosse Abraham and ors.
Court: Kerala
Decided on: Oct-08-1970
Reported in: AIR1971Ker154
P. Subramonian Poti, J.1. The plaintiff in a suit for declaration that plaint items 3 and 4 belong to him having failed in the courts below, has filed this second appeal. It is necessary to state a few facts to understand the controversy between the parties. There are 5 items in the plaint schedule. These items belonged to one Ulabannan Purpose, father of defendants 1 to 5. Under a settlement executed by him the plaint properties were allotted to his wife with the stipulation that on her death item 5 was to devolve on the 5th defendant and items 1 and 3 together with items 2 and 4, they being the buildings standing thereon, were to devolve equally on defendants 1 to 5. Defendants 3 to 5 were conducting a chitty as foremen. The 14th defendant was a subscriber in that chitty. For paid up subscriptions he filed a suit O. S. 529 of 1107 and obtained a decree. In execution of the decree against the 3 foremen items 3 and 4 were purchased by him and delivery was obtained by him through court ...
N. Sundareswaran Vs. Commissioner of Income-tax and anr.
Court: Kerala
Decided on: Oct-06-1970
Reported in: [1972]84ITR173(Ker)
Raghavan, J.1. The question referred in these references is the same :' Whether, on the facts and in the circumstances of the case, the reassessment proceedings under Section 147(a) were valid ?'The assessee is the same in both the cases; and the first reference relates to the assessment year 1958-59 and the second reference to the assessment year 1959-60. The Income-tax Officer reopened the assessment for the respective years under Section 147(a) of the Income-tax Act of 1961 on the ground that he had reason to believe that, by reason of the omission or failure on the part of the assessee to disclose fully and truly all material facts for the assessment in the respective years, income chargeable to tax had escaped assessment, since certain deductions were wrongly given towards payment of interest on borrowed moneys ; and the question for us to consider is whether such reopening was valid in the light of the facts and circumstances.2. The relevant portion of Section 147(a) provides tha...
P.M. Parameswaran Nambudiripad Vs. Expenditure-tax Officer, A-ward, Pa ...
Court: Kerala
Decided on: Oct-06-1970
Reported in: [1972]83ITR888(Ker)
ISAAC J. - The petitioner was a karnavan of a Namboodiri IIIom Known as Poomulli Mana governed by the Madras Nambudiri Act. The petitioner alleges that there was a partition in his illom on March 30, 1958, into 29 shares, and that the petitioner has, thereafter ceased to be the karnavan or manager of the illom. On July 21, 1958, the respondent, the Expenditure-tax Officer, A-Ward, Palghat, issued a notice to the petitioner under section 13(2) of the Expenditure-tax At, 1957 (hereinafter, referred to as 'the Act'), calling upon the petitioner to file a return of expenditure of the illom in respect of the assessment year 1958-59. The petitioner replied by his letter dated August 11, 1958, that the Act did not apply to his illom, as the illom ceased to exist consequent on the partition effected on March 30, 1958, and the Act came into force only on April 1, 1958. The petitioner also objected to the notice stating that he was not the karnavan of the illom. Some correspondent followed betwe...
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