Kerala Court June 1984 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.
L.T. Ibrahim Vs. Agricultural Income-tax Officer and ors.
Court: Kerala
Decided on: Jun-07-1984
Reported in: [1987]163ITR91(Ker)
K.S. Paripoornan, J. 1. The petitioner in the original petition is the second plantiff in O.S. No. 26 of 1982 before the Munsiff's Court, Kasargode. The suit was one for partition of the plaint schedule properties. He alleged that the income from the properties were appropriated by his brother, 3rd respondent, in this OP who is the 1st defendant in the suit. To prove his averments in the plaint, the petitioner filed an application before the 1st respondent--the Agricultural Income-tax Officer, Hosdurg, praying for the issue of a certified copy of the return filed by the 3rd respondent quoting reference number M.55 (Exhibit P-1). The 1st respondent by exhibit P-2 order dated February 23, 1983, rejected the application. He relied on Section 54(3) read with Section 54(1) of the Agricultural Income-tax Act and said that the application for a certified copy of the return filed by the 3rd respondent by a stranger is not sustainable and so the petitioner is not entitled to the certified copy ...
T. Lakshmikutty Amma Vs. Addl. Agrl. Income-tax Officer
Court: Kerala
Decided on: Jun-07-1984
Reported in: [1987]163ITR336(Ker)
K.S. Paripoornan, J.1. The petitioner in the original petition is one of the legal heirs of late M. A. Chandu Nair, an assessee under the Agricultural Income-tax Act, 1950. Chandu Nair was assessed to agricultural income-tax by respondent No. 1 for the years 1969-70 and 1970-71. The total tax assessed for the two years was Rs. 22,038.23. Aggrieved by the assessments, the assessee filed appeals before the Appellate Assistant Commissioner and thereafter filed second appeals before the Agricultural Income-tax Appellate Tribunal. By exhibit P-1 order dated July 22, 1975, the Appellate Tribunal ordered some modifications. There was dispute with regard to the details of double crop and single crop paddy lands actually in the possession and enjoyment of late Chandu Nair during the two years in question. The Appellate Tribunal directed the assessee to produce certificate from the Village officer concerned showing the correct details relating thereto within a month of the receipt of the appella...
L. T. Ibrahim Vs. Agricultural Income Tax Officer.
Court: Kerala
Decided on: Jun-07-1984
Reported in: (1985)44CTR(Ker)60
ORDERK. S. Paripoornan, J. - The petitioner in the o.p. is plaintiff 2 in O.S. No. 26 of 1982 before the Munsiffs Court, Kasargode. The suit was one for partition of the plaint schedule properties. He alleged that the income of the properties were appropriated by his brother, respondent 3 in this O.P. who is the 1st defendant is the suit. To prove his averments in the plaint the petitioner filed an application before respondent 1 - the Agrl. ITO, Hosdurg -praying for the issue of a certified copy of the return filed by respondent 3 quoting reference number M. 55 (Ext. P1). Respondent 1 by Ext. P2 order dt. 23-2-1983 rejected the application. He relied on s. 54 (3) r/w s. 54(1) of the Agrl. IT Act and said that the application, for a certified copy of the return filed by respondent 3 by a stranger is not sustainble and so the petitioner is not entitled to the certified copy applied for by him. The petitioner filed another application seeking the very same relief by Ext. P3 dt. 18-3-1983...
Kerala Urban Development Finance Corporation Limited Vs. Commissioner ...
Court: Kerala
Decided on: Jun-05-1984
Reported in: (1987)65CTR(Ker)282; [1987]167ITR289(Ker)
K. S. PARIPOORNAN J. - The petitioner is a company. It provides financial assistance to urban local bodies for their development schemes. The assessments for the years 1971-72 to 1973-74 were made treating only the proportionate amount of expenses on the issue of the debentures during these years as revenue expenditure. In effecting the assessments for the years 1974-75, 1975-76 and 1976-77, the Income-tax Officer, Assessment, Companies, Calicut, did not allow deduction of the proportionate expenditure on the debenture issues referable to the years 1971-72 to 1973-74. So, the petitioner filed revisions before the respondent, the Commissioner of Income-tax, Kerala, Ernakulam, praying that the entire expenditure on the issue of debentures may be allowed for the year of issue itself. The petitioner felt aggrieved by the assessment orders for the years 1971-72, 1972-73, 1973-74, 1974-75, 1975-76 and 1976-77. The revisions for the years 1971-72 to 1973-74 were filed on February 12, 1980, an...
- ‹ Prev
- 1
- 2
- Next ›