Kerala Court October 1989 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.
Abdul Kareem Vs. T. Gopalakrishnan Nambisan and anr.
Court: Kerala
Decided on: Oct-12-1989
Reported in: 1990CriLJ742
ORDERK.T. Thomas, J.1. Satyanathan is a final year M.B.B.S. student in the Medical College, Calicut. While studying medicine, he look particular interest in religious knowledge and eventually, he accepted faith of Islam. Though the change of faith did not invite much publicity initially, by efflux of time, it led to a situation in which the sanity of Satyanathan was brought into doubt. The consequence is that he is now being detained under orders passed by the Additional Judicial Magistrate of the First Class, Kozhikodc. The detention is inside a room of the Men's Hostel attached to the Medical College. The detention was first made under an order passed in the purported exercise of Section 8 of the Mental Health Act, 1987. On the expiry of the period of the original order, Satyanathan was continued to be kept under detention by extending the period from time to time. Later, learned magistrate realised that Mental Health Act has never been brought into force in the State of Kerala. Henc...
Narayanan Gangadhara Panicker Vs. T.R. Haridasan
Court: Kerala
Decided on: Oct-06-1989
Reported in: [1992]73CompCas398(Ker)
M.M. Pareed Pillay, J.1. The plaintiff filed the suit on the strength of a dishonoured cheque, exhibit A-1, for Rs. 4,000 and interest thereon. His case is that when the cheque was presented, it was dishonoured as per exhibit A-2 memo. The defendant contended that he owed Rs. 1,000 to DW-2, Sadasivan, that on June 18, 1975, he and DW-2 approached the plaintiff and demanded Rs. 1,250 as loan and that the plaintiff gave Rs. 1,000 to DW-2 on getting from the defendant a signed cheque leaf. The trial court granted a decree in favour of the plaintiff for Rs. 1,000 and interest ... at per annum. The plaintiff's appeal was dismissed by the Sub-judge.2. The Munsiff held that the evidence adduced by both sides is interested and not reliable. The Munsiff found it difficult to accept the testimony of the witnesses examined by both sides and the Sub-judge agreed with the aforesaid finding.3. Learned counsel for the plaintiff submitted that as the evidence adduced by both sides has been found to be...
Mani and Co. Vs. Income-tax Officer and anr.
Court: Kerala
Decided on: Oct-06-1989
Reported in: [1990]182ITR357(Ker)
K.A. Nayar, J. 1. The original petition is filed praying to quash exhibits P-1 to P-3 and P-6 orders of the Income-tax Officer as well as the appellate order of the Income-tax Appellate Tribunal. For the assessment years 1979-80 and 1980-81, the petitioner was assessed to income-tax. Against the assessments, the petitioner filed appeals before the Commissioner of Income-tax (Appeals) and the same were disposed of by exhibit P-4 and exhibit P-5. Both the assessee and the Revenue filed second appeals before the Tribunal. For the two years under consideration, the assessee had shown losses on receipts and the Income-tax Officer rejected the book results and applied an average rate of 10% and estimated the income. The Commissioner of Income-tax (Appeals) accepted the assessee's contention in part and it is thereafter that both the assessee and the Department filed appeals before the Tribunal. The Tribunal has disposed of all the appeals by exhibit P-6. The Tribunal found that for the prece...
R.R. Rajendra Menon (No. 1) Vs. CochIn Stock Exchange Ltd.
Court: Kerala
Decided on: Oct-05-1989
Reported in: [1990]69CompCas231(Ker)
K. John Mathew, J. 1. This is a company petition filed under Section 257 read with Section 10 of the Companies Act, 1956. The relief prayed for are the following:(1) To direct the respondent to circulate exhibit P-2 among the members of the respondent. (2) To grant such other reliefs including interim reliefs as may be prayed for. 3. Exhibit P-2 is a letter addressed by the petitioner to the Assistant Secretary, Cochin Stock Exchange Ltd., giving notice of his intention to move a resolution proposing himself as a candidate for election to the council of management of the stock exchange. When this company petition came up for admission, Sri Joseph Vellappally took notice on behalf of the respondent. He raised a preliminary objection that the petition itself was not maintainable. Even though I partly heard on that question, I wanted learned counsel to inform me about the reasons, if any, for which exhibit P-2 nomination was not circulated as required under the Articles and. posted the ma...
Harrisons Malayalam Ltd. (No. 1) Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-04-1989
Reported in: [1990]183ITR585(Ker)
K.S. Paripoornan, J.1. In this batch of original petitions filed by two assessees, under Section 256(2) of the Income-tax Act, the question that arises for consideration is whether the Appellate Tribunal was justified in holding that the expenditure incurred by the assessees and the depreciation allowance therefor should be treated as perquisite in the computation of disallowance under Section 40A(5) of the Income-tax Act. In the first three Original Petitions Nos. 4532, 4534 and 4535 of 1989, the petitioner is the same assessee. The assessee in Original Petition No. 6030 of 1987 is different. The Income-tax Officer, while finalising the assessments, made disallowances under Section 40A(5) of the Act, in respect of the expenditure incurred by the assessee on the maintenance of buildings and the depreciation therefor, which were given for the residence of the employees. Similar disallowances were made in respect of education allowance, servants' allowance and leave travel concession giv...
Edayanal Constructions Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-04-1989
Reported in: [1990]183ITR671(Ker)
K.S. Paripoornan, J. 1. The petitioner is an assessee to income-tax. The respondent is the Revenue. We are concerned with the assessment year 1984-85. As much as six questions are formulated in paragraph 6 of the original petition which the petitioner prays shall be directed to be referred to this court by the Income-tax Appellate Tribunal, The short question that arises for consideration is whether the Appellate Tribunal was justified in sustaining the addition of Rs. 1,65,000 as income from undisclosed sources. In making the assessment, the assessing authority found cash credits in the names of six persons in the accounts of the assessee, totalling Rs. 1,65,000. A few of such persons were examined. Even so, the assessing authority as well as the first appellate authority held that the assessee had failed to substantiate the various cash credits as genuine. The Income-tax Appellate Tribunal, in every detailed order dated September 10, 1987, concurred with the above reasoning and concl...
- ‹ Prev
- 1
- 2
- 3
- Next ›