Kerala Court June 1976 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
P.S. Sebastian Vs. Co-operative Inspector
Court: Kerala
Decided on: Jun-02-1976
Reported in: (1977)ILLJ52Ker
T. Chandrasekhara Menon, J.1. The petitioner an employee of a cooperative society seeks in this writ petition to quash Ext. P4 show cause notice issued to him by the society as to why his service should not be terminated on the basis of the report in the enquiry proceedings against him.2. I do not think that the petition as such is maintainable in the light of the decision of the Supreme Court reported in Vaish Degree College v. Lakshmi Narain 1976-11 L.L.J. 163 : AIR. 1976 S.C. 888. There it has been held on the basis of earlier decisions of the Court as follows:A contract of personal service cannot ordinarily be specifically enforced and a Court normally would not give a declaration that the contract subsists and the employee, even after having been removed from service can be deemed to be in service against the will and consent of the employer This rule, however, is subject to three well recognised exceptions-(i) where a public servant is sought to be removed from service in contrav...
Kelpunj Enterprises Vs. Commissioner of Income-tax, KeralA.
Court: Kerala
Decided on: Jun-02-1976
Reported in: [1977]108ITR294(Ker)
GOVINDAN NAIR C.J. - The question referred to this court by the Income-tax Appellate Tribunal, Cochin Bench, reads as follows :'Whether, on the facts and in the circumstances of the case, the Commissioner of Income-tax could pass an order under section 263 of the Income-tax Act, 1961, setting aside the Income-tax Officers order when an appeal has been filed by the assessee against the same order of the Income-tax Officer and it was pending before the Appellate Assistant Commissioner for disposal ?'The assessment year is 1964-65 and the corresponding accounting period is the financial year 1963-64. There were credit entries in the accounts of the assessee during the accounting period. These entries may be divided into two groups; one group adding up to Rs. 75,000 and another to Rs. 20,000. The assessing authority questioned the correctness of those entries but eventually accepted the explanation of the assessee in relation to the sum of Rs. 75,000 but did not accept the explanation rega...
- ‹ Prev
- 1
- Next ›