Kerala Court September 1980 Judgments
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B. Rajeevi R. Hegde Vs. Addl. Agricultural Income-tax Officer (1st Cir ...
Court: Kerala
Decided on: Sep-10-1980
Reported in: [1981]127ITR855(Ker)
M.P. Menon, J.1. One Kinhanna Naik of Mangalpadi Village, Kasar-agod Taluk, executed a will bequeathing his properties to his niece's daughter, Rajeevi, subject to a life-estate in favour of his nephews, Thayampanna Shetty and Ramayya Shetty. The will also provided that Rajeevi could not lay claim to acquisitions made by the nephews by utilising the savings from the properties in their management during their lifetime. After the death of Kinhanna Naik, the properties were in the possession of Thayampanna Shetty, and after the latter's death, Ramayya Shetty was in possession and enjoyment. Ramayya Shetty died on June 30, 1972.2. Ramayya Shetty and Rajeevi were members of a kavaru (known as Denhi's kavaru) belonging to Bombrana family governed by the Aliasanthana law. Shetty belonged to a nissanthathi branch, i.e., a branch in which there was no female member below 50 years of age. According to a partition effected on July 8, 1950, some of the properties of the kavaru were set apart for ...
Commissioner of Income-tax Vs. Premier Cotton Spinning Mills Ltd.
Court: Kerala
Decided on: Sep-10-1980
Reported in: (1981)20CTR(Ker)357; [1981]128ITR694(Ker)
Balakrishna Eradi, C.J.1. These two references, involving a common question of law, have been made to this court by the Income-tax Appellate Tribunal, Cochin Bench (hereinafter called 'the Tribunal'), under Section 256(1) of the I.T. Act, 1961 (for short ' the Act '), at the instance of the Commissioner of Income-tax, Kerala. They arise out of assessments made against the same assessee, a limited company, for the years 1971-72 and 1973-74.2. I.T.R. No. 14 of 1976:For the year 1971-72, the company was assessed on a total income of Rs. 24,74,230. In the course of the accounting year the assessee had made donations amounting to Rs. 50,000. These donations were eligible for deduction under Section 80G of the Act to the extent of 50% of the sums donated. The assessee had been allowed such deduction while computing the taxable income for I.T. assessment purpose and the assessee's income mentioned above had been arrived at after such deduction. 3. For the purpose of assessment to surtax under...
P.R. Francis Vs. Raghavan Pozhakadavil and ors.
Court: Kerala
Decided on: Sep-09-1980
Reported in: AIR1981Ker64
ORDERGeorge Vadakkel, J.1. The petitioner complains of undue return of the 1st respondent from the Ollur Assembly Constituency at the election held in Jan., 1980. He alleges commission of the corrupt practices of undue influence and appeal to religious sentiments by the 1st respondent's agents with his (1st respondent's) knowledge and consent and at his instance; and of the electoral offence of violation of Section 130(1)(e) of the Representation of the People Act, 1951 (hereinafter, the Act) by the 1st respondent. He also complains of undue election on the ground of non-compliance with Article 326 of the Constitution. The 1st respondent defends his return denying all the material allegations advanced by the petitioner.2. The corrupt practices alleged are : (i) Publication of Ext. P 4 by P. W. 6 as the Convenor of the Diocesan Political Committee of the Trichur Catholic Diocese (hereinafter mentioned as the Political Committee) and of Ext. P 5 by him in his personal capacity; and (ii) ...
Ashiyana Greens Vs. Commissioner of Agricultural Income-tax
Court: Kerala
Decided on: Sep-09-1980
Reported in: [1981]132ITR497(Ker)
Balagangadharan Nair, J. 1. This is a reference at the instance of the assessee made by the Commissioner of Agricultural Income-tax, Trivandrum ('the Commissioner') under Section 60(2) of the Agrl. I.T. Act, 1950 ('the Act'). The assessee is a firm which was initially set up under a partnership deed dated April 1, 1955, with Sri A. K. Kunhalikutty Hajee and his wife, Smt. P. K. Ayisumma, as partners and with their four, minor children, P. K. Raizia, P. K. Saleem, P. K. Shamoon and P. K. Nazroom, being admitted to the benefits of the partnership. The capital of the firm was Rs. 60,000 shared equally by the partners and the minors, the shares of the minor having been contributed by the two partners. Under Clause 9 of the partnership deed the profits were divisible equally--1/6th--among the partners and minors while the loss, if any, was to be borne by the partners alone in equal shares. Clause 8 repeated the same provisions in respect of the minors and it further specifically exempted th...
Commissioner of Income-tax Vs. K. Damodaran Nair
Court: Kerala
Decided on: Sep-03-1980
Reported in: [1981]130ITR682(Ker)
Balakrishna Eradi, C.J.1. The Income-tax Appellate Tribunal, Cochin Bench (hereinafter called 'the Tribunal') has referred to this court under Section 256(1) of the I.T. Act, 1961--for short, ' the Act '--the following question of law as arising out of the order dated December 12, 1977, passed by it in I.T.A. No. 588/Coch/76-77:'Whether, on the facts and in the circumstances of the case, an appeal would lie before the Appellate Assistant Commissioner and a further appeal before the Appellate Tribunal as against the refusal by the Income-tax Officer to entertain the application for registration ?'2. The assessee is a firm and the assessment year with which we are concerned is 1973-74. Registration had been given to the firm for the accounting year which ended on December 31, 1969 (assessment year 1970-71), and continuance of that registration was allowed till the assessment year 1972-73. On November 4, 1972, a deed of dissolution was executed by the four partners of the firm, the accoun...
Commissioner of Income-tax Vs. Kepeecee Trading Co.
Court: Kerala
Decided on: Sep-03-1980
Reported in: (1981)23CTR(Ker)34; [1981]129ITR124(Ker)
1. The Income-tax Appellate Tribunal, Cochin Bench (hereinafter called 'the Tribunal'), has referred to this court under Section 256(1) of the I.T. Act1961 (for short 'the Act'), the following question of law as arising out of its order dated August 31, 1977, in I.T.A. No. 326/Coch/76-77: ' Whether, on the facts and circumstances of the case, the appeal preferred by the assessee to the Appellate Assistant Commissioner of Income-tax against the order of the Income-tax Officer declining to con-done the delay in filing the declaration in Form No, 12 for the assessment year 1973-74 and consequently declining to grant continuance of registration for the said assessment year was competent ' 2. The assessee is a firm of six partners constituted under a deed dated September 16, 1971, for the purpose of carrying on business in purchase and sale of pepper, dry ginger, etc. The firm had been granted registration for the assessment year 1972-73. In this case we are concerned with the assessment ye...
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