Kerala Court February 1990 Judgments
A.V. Joy, Alukkas Jewellery Vs. Commissioner of Income-tax and ors.
Court: Kerala
Decided on: Feb-06-1990
Reported in: [1990]185ITR638(Ker)
K.A. Nayar, J. 1. These writ appeals filed against the common judgment in O. P. Nos. 5641, 5642, 5643, 7162, 7163, 7164, 7165, 7308 and 7309 of1988, raise the question whether the exercise of jurisdiction under Section 273A of the Income-tax Act by the Commissioner of Income-tax is proper. Writ Appeals Nos. 119, 109 and 127 of 1989 are by three partnerships and the rest are by the partners of the firms. The appellants are assessees to income-tax. For the assessment years 1979-80 to 1983-84, they submitted returns on July 6, 1982, for the first three years and, on October 19, 1983, and October 21, 1983, for the next two years. Regular assessments were made on them up to 1979-80.2. On January 23, 1985, there was a search in the premises of the firms as well as in the residential premises of the partners. In the course of the search, the officers of the Income-tax Department seized certain items of gold ornaments and also account books. Immediately, with a view to settle the matter, the a...
Tag this Judgment!Commissioner of Income-tax Vs. Kilco Refrigeration
Court: Kerala
Decided on: Feb-06-1990
Reported in: [1990]183ITR318(Ker)
Varghese Kalliath, J.1. At the instance of the Commissioner of Income-tax, Cochin, the Income-tax Appellate Tribunal (for short, 'the Tribunal'), Cochin Bench, has referred the following questions of law for the opinion of this court.'(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in interfering with the disallowance of Rs. 74,000 ordered by the Income-tax Officer and confirmed by the Commissioner of Income-tax (Appeals) ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that Rs. 74,000 should be treated as outgoings for the purpose of the business of the assessee ? (3) Whether, on the facts and in the circumstances of the case, the Tribunal did have materials to hold that 'the assessee has not retained any part of this sum of Rs. 74,000 in its hands' or 'it has received the amount one particular day and has also returned it on the same day to Messrs. Paksons Industries through the medium of th...
Tag this Judgment!Union Bank of India Vs. K. Kumaranunni Nair and anr.
Court: Kerala
Decided on: Feb-02-1990
Reported in: AIR1991Ker118; [1990]68CompCas500(Ker)
M.M. Pareed Pillay, J.1. Plaintiff is the appellant. The challenge against the decree is that the Sub-Judge did not grant interest at the contractual rate and awarded interest only at 11% per annum.2. The learned sub-Judge held that notification of the Government of Kerala dated 22-5-1979 is incapable of debarring the defendants from claiming the benefits of the Usurious Loans Act 1918 in respect of transaction which commenced in 1973. The above conclusion is not sustainable in view of the Division Bench ruling of this Court in Canara Bank v. Mohammed, AIR 1989 Ker 239 : (1988(2) KLT 267). In the above decision this Court held that the contention that the notification will have no application to past transactions is not tenable.3. Still it has to be considered as to whether the trial Court went wrong in grant-inginterest only at 11% per annum and not at the contractual rate of 18% per annum. Under Section 34, C.P.C. the Court has wide discretion in the matter of granting pendente lite ...
Tag this Judgment!Geetha Timbers, Chalakudy Vs. State of Kerala and ors.
Court: Kerala
Decided on: Feb-02-1990
Reported in: AIR1991Ker350
K.A. Nayar, J. 1. The questions of law to be decided in these cases are snowed under an avalanche of exhibits and pleadings, but on a subjection of judicial thawing of these exhibits and pleadings, it will be seen that the matter falls in a narrow compass. Both the cases are connected and we will take up O. P. 10551 of 1985 for consideration first,2. The petitioner is an A class contractor who has undertaken major contract works of the forest as well as Public Works Department of the State. He challenges the proceedings of the Government in permitting the 5th respondent to remove the timber stocked on the bank of the Kakki reservoir on the ground that the proceedings permitting the 5th respondent to collect and remove the timber spells in the realm of favouritism shown to the 5th respondent by the Government. The prayers in the Original Petition (O.P. 10551 of 1985) are:'1. A writ of certiorari, or other appropriate writ, direction or order quashing Ext. 89 Government order No. 312/84/...
Tag this Judgment!K.K. Padmavathi Amma and ors. Vs. K.K. Padmanabhan Nair and ors.
Court: Kerala
Decided on: Feb-01-1990
Reported in: AIR1991Ker98
P.K. Shamsuddin, J.1. Defendants 1, 3, 4, 6 to 8, 10 to 14 and 17 to 20 in O.S. No. 127 of 1978 on the file of the Court of Subordinate Judge, Kozhikode are the appellants. Suit was for partition of plaint schedule properties.2. Plaint schedule properties belonged to one Kannambath Narayanan Nair, father of plaintiff and 1st defendant. He executed a will Ext. A-1 dated 20-10-1956 bequeathing the plaint schedule property in favour of plaintiff and 1st defendant and their mother Ammalu Amma, now deceased, and the children of I st defendant. Narayanan Nair died on 1-1-1957. The parties were governed by Marumak-kathayam Law. It is the plaintiffs case that on the death of Narayanan Nair, plaintiff became entitled to 1 / 3 share, that subsequently, plaintiffs mother died and her right became devolved on plaintiff and 1st defendant, that therefore plaintiff became entitled to 1/2 share and defendants 1 and 2 to 11, the children of 1st defendant together became entitled to the remaining 1/2 sh...
Tag this Judgment!The South Eastern Roadways Vs. the United India Insurance Co. Ltd.
Court: Kerala
Decided on: Feb-01-1990
Reported in: 1991ACJ115; AIR1991Ker41; [1991]72CompCas131(Ker)
P.K. Shamsuddin, J.1. Defendant in O. S. No. 119 of 1978 on the file of the Court of Subordinate Judge, Kozhikode, is the appellant. Suit was for damages.2. Defendant, a public carrier was entrusted by the 2nd plaintiff for transport of three consignments of copra by invoices Exts. A4 to A6 dated 31-4-1975 and 22-4-1975. While in transit, the consignment caught fire at Sinwar and part of the goods was damaged. A Surveyor deputed by the 1st plaintiff the United India Fire and General Insurance Company Ltd., surveyed the goods with notice to the defendant and Ext. A2 dated 23-8-1975 is the survey report. 2nd plaintiff who was the owner of the consignment issued a notice claiming damages for the loss sustained. Defendant sent a reply denying the liability mainly contending that the goods were booked at the owner's risk. On the basis of the survey report, the 1 st plaintiff settled the claim of the 2nd plaintiff for a sum of Rs. 35,000/ - and the 2nd plaintiff subrogated the same as per le...
Tag this Judgment!- ‹ Prev
- 1
- 2
- 3
- Next ›