Kerala Court November 1985 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.
Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Vs. S ...
Court: Kerala
Decided on: Nov-06-1985
Reported in: [1986]61STC314(Ker)
T. Kochu Thommen, J.1. The revenue is the revision petitioner. It challenges the order of the Sales Tax Appellate Tribunal allowing in part the assessee's appeal against the order of the Appellate Assistant Commissioner whereby he affirmed the order of the Sales Tax Officer. The Sales Tax Officer rejected the assessee's books of account and completed the assessment on best judgment by making an estimate on the basis of consumption of current for the relevant year and fixing the turnover accordingly at Rs. 1,81.200. This is what the Sales Tax Officer says in his order :The quantity of 2,230 units of current furnished is found not correct. This is the consumption from 10th April, 1976, onwards only. This is evident from the consumption details noted at the time of inspection on 21st April, 1976. Hence the current consumption for the period up to 10th April, 1976, is propose to be estimated at 300 units based on the actual consumption between 10th April, 1976, to 21st April, 1976. Hence t...
Rafeeq Timbers Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Nov-05-1985
Reported in: [1986]162ITR839(Ker)
T. Kochu Thommen, J. 1. The following two questions have been, at the instance of the assessee, referred to us by the Income-tax Appellate Tribunal, Cochin Bench :' 1. Whether, on the facts and circumstances of the case, the appeal preferred by the assessee to the Appellate Assistant Commissioner against the order passed by the Income-tax Officer, refusing to condone the delay in filing the application for registration for the assessment year 1974-75 was competent ? 2. Whether, on the facts and circumstances of the case, the appeal preferred by the assessee against the assessment made on it for the assessment year 1974-75, disputing the status adopted as unregistered firm, was competent?' 2. The assessee-firm made an application to the Income-tax Officer for registration under Section 184 of the Income-tax Act, 1961. Since the application was filed 37 days out of time, it was accompanied by a separate application for condonation of delay. The application for condonation of delay was re...
V.N. Sreedharan Vs. Bhaskaran
Court: Kerala
Decided on: Nov-01-1985
Reported in: AIR1986Ker49
ORDERK.T. Thomas, J.1. Two brothers, residing under the same roof, are involved in this litigation over a plot of land in which their residential building is situate, Their mother was also a party in the suit as second respondent, but she bade farewell to her terrestrial terrain on 28-2-1980 without waiting to see the remaining portions of the fight between her two children, The suit was filed by the elder brother in 1977 for partition of his 1/3 share. On 18-10-1979, the parties filed a compromise petition in the suit and a decree was passed in terms of the compromise on that day itself. As the second defendant is not alive now, I shall refer to the parties as the plaintiff and defendant respectively.2. As per the terms of the compromise, the plaintiff agreed to release all his rights and interests in the property, if the defendant pays to him a sum of Rs. 6,250/- on or before 6-2-1980, and the defendant on his part has agreed to release all his rights and interests in the property in...
Kuttappan Vs. State of Kerala
Court: Kerala
Decided on: Nov-01-1985
Reported in: 1986CriLJ271
U.L. Bhat, J.1. Appellant herein has been convicted by the Sessions Court, Trichur under Section 302 I.P.C. and sentenced to undergo imprisonment for life. Since he has no counsel of his own Sri P.V. Chandramohan, a member of this Bar, has been appointed State Brief. We have heard learned Counsel and the learned public prosecutor.2. Appellant was living with his wife, now deceased Thanka, his mother and children including P. W.3 in his house in Thoravu village. He had a job in a tile factory. About two years previously, he disappeared from the village and returned only a couple of months before the occurrence. He had no employment. He entertained suspicion about the chastity of his wife and used to quarrel with her. On 3-4-1982, almost throughout the day, he was sitting in the adjoining compound of P.W. 4. In the afternoon, he told P.Ws. 4, and others that there was somebody inside his house and wanted them to verify. On the persuasion of P.W. 4, P.W. 12 and another boy, Mohandas, look...
- ‹ Prev
- 1
- 2
- Next ›