Kerala Court January 1992 Judgments
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K.V. Produce and ors. Vs. Commissioner of Income-tax and anr.
Court: Kerala
Decided on: Jan-17-1992
Reported in: (1992)103CTR(Ker)220; [1992]196ITR293(Ker)
Chettur Sankaran Nair, J. 1. The petitioners seek to quash exhibit P-4 order of first respondent-Commissioner of Income-tax, rejecting their request for amnesty. Directions to the respondents to accept a return, filed by the petitioners, dated March 21, 1987, and to withdraw C. C. No. 62 of 1987, on the file of the Additional Chief Judicial Magistrate, Ernakulam, are also sought.2. The petitioners returned an income of Rs. 2,64,090 for the assessment year 1983-84. An assessment, exhibit R-2, dated January 7, 1986, was made, rejecting the return filed and adding a suppressed income of Rs. 1,47,888. The petitioners appealed against that order unsuccessfully. The appeal was rejected on September 5, 1986, by exhibit R-2(a). Thereafter, a second appeal was filed before the Income-tax Appellate Tribunal.3. While so, the petitioners filed another return dated March 21, 1987, purportedly in terms of exhibit P-l circular dated February 13, 1986, and withdrew the appeal filed by them before the ...
Sahadevan Rajan and ors. Vs. State of Kerala
Court: Kerala
Decided on: Jan-17-1992
Reported in: 1992CriLJ2049
Pareed Pillay, J.1. Appellants are accused 1 to 3 in SC 128 of 1987 of the Sessions Court, Trivandrum. They challenge the conviction and sentence entered against them Under Sections 302, 307, 341 and 34 of the IPC.2. Prosecution case is that accused 1 to 3 in furtherance of their common intention caused the death of Surendran and assaulted P. W. 2 (uncle of the deceased) who rushed to the scene imploring them to desist from doing anything against his nephew. Both the injured were taken to the Medical College Hospital. Doctor examined Surendran and pronounced him dead. P.W. 2 was admitted in the hospital. It was P.W. 1 who lodged Ext. P1 first information statement before P.W. 14 Sub Inspector. The investigation was conducted by P.Ws. 15 and 16.3. Place of incident is near the house of P.Ws. 1 to 3. It is in the pathway leading to their house. Prosecution mainly relies upon the evidence of P.Ws. 1 to 3. Of them, P.W. 2 sustained injuries. He is the uncle of deceased Surendran.4. A3's fa...
Commissioner of Income-tax Vs. K.K. Kochammed and ors. (Legal Heirs of ...
Court: Kerala
Decided on: Jan-14-1992
Reported in: [1993]199ITR200(Ker)
K.S. Paripoornan, J. 1. The Revenue is the petitioner herein. This petition is filed under Section 256(2) of the Income-tax Act, 1961, praying that this court may direct the Income tax Appellate Tribunal to refer the five questions of law enumerated in paragraph 7 of the original petition, as arising out of the appellate order passed by the Income tax Appellate Tribunal dated June 22, 1981, and rendered in I. T. A. No. 515/Coch. of 1978-79, for the decision of this court. The late Smt. Nafeesa Beevi was an assessee to income-tax. She was assessed as an individual. The respondents are the legal heirs of Nafcesa Beevi who had filed her return for the year 1973-74 declaring a total income of Rs. 37,335, specifying it as winnings from lottery. It is common ground that Smt. Nafeesa Beevi won the first prize of the 47th Kerala State Lottery. She received an amount of Rs. 1,96,675 after deducting a sum of Rs. 98,325 towards income-tax from the prize amount of Rs. 2,85,000. The assessee put fo...
Fourth Income-tax Officer and ors. Vs. Kurumber Betta Estate
Court: Kerala
Decided on: Jan-10-1992
Reported in: [1992]197ITR508(Ker)
K.S. Paripoornan, J.1. The Revenue (the Fourth Income-tax Officer, Mysore Circle, Mysore, and two others) is the appellant in this writ appeal. The respondent herein, a firm having its place of business at Ernakulam, is an assessee to income-tax. In the original petition, the prayer was to quash exhibit P-25, dated January 18, 1990, and exhibit P-29, dated March 12, 1990, communications addressed by the Revenue to the respondent-firm. The said communications stated that the sum of Rs. 11,67,000 deposited by the assessee by a demand draft has been appropriated towards the arrears of income-tax/wealth-tax due from the late Sri S. Channaiah and the entire one-third share of the sale proceeds has been appropriated towards the arrears as per the instructions of the Central Board of Direct Taxes. In the original petition, there is also a prayer to direct respondents Nos. 2 and 3 to refund to the petitioner the sum of Rs. 11,67,000 with interest thereon from the date of deposit to the date of...
Chinnappan Louis Damiyan Louis Vs. Abubaker Aliyaru Pilla Noohukannu ( ...
Court: Kerala
Decided on: Jan-09-1992
Reported in: AIR1992Ker300
P.K. Shamsuddin, J.1. These appeals arise out of O. S. Nos. 539 & 524 of 1976 respectively on the file of the Munsiff s Court, Nayyattin-kara. Both suits were tried together and disposed of by a common judgment. Both suits were for redemption of two mortgages evidenced by Exts. A7 and A10.2. The contesting defendants resisted the suit on the following grounds : The plaint schedule properties are portions of a larger extent of property having a total area of 25.12 acres. The original acquirer was one Meeran Pillai Sulthan Pillai Aliyarukunju Pillai was one of the executants and one of the children of Meeran Pillai Sulthan Pillai. Meeran Pillai had inherited only 31.036 percentage of the original extent of the properly and as such what could have been mortgaged by Aliyarukunju Pillai was far less an extent than that is shown in Exts. A7 and A10. Before execution of sale deed marked as Ext. A8, Aliyarukunju Pillai had parted with his right over 50 cents of property as per Exts. B13 and B1...
Travancore Tea Estates Co. Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jan-09-1992
Reported in: [1992]197ITR528(Ker)
K.A. Nayar, J. 1. The two references arise out of the common appellate order for the assessment year 1977-78. Income-tax Reference No. 57of 1990 is at the instance of the assessee and Income-tax Reference No. 58 of 1990 is at the instance of the Commissioner of Income-tax. 2. The assessee is a non-resident company engaged in the business of growing, manufacturing and selling of tea. The assessee entered into an agreement on August 15, 1973, with one Mr. A. Velliangiri for the sale of the business of the assessee. On February 5, 1974, the assessee also entered into an agreement with Mr. Velliangiri as managing director of Chennai Bottling Co. Pvt. Ltd., Madras, agreeing to sell the entire tea manufactured by the assessee to Chennai Bottling Co. Pvt. Ltd. or its nominees up to December 31, 1974. A sum of Rs. 40,81,140 was due to the assessee on account of the sale price for the tea supplied to them. This amount was written off by the assessee on August 31, 1976, and was claimed as a bad ...
Travancore Electro Chemical Industries Ltd. Vs. Deputy Commissioner of ...
Court: Kerala
Decided on: Jan-09-1992
Reported in: (1992)102CTR(Ker)69; [1992]195ITR857(Ker)
T.L. Viswanatha Iyer, J.1. The petitioner is a company incorporated under the Companies Act, 1956. It is an assessee to income-tax on the files of the first respondent. The petitioner had submitted returns for the assessment years 1979-80 to 1982-83, pursuant to which assessments were completed as per exhibits P-5 to P-8. The petitioner had furnished statements containing details of the brokerage and commission paid by it at the time of these assessments and copies thereof are marked as exhibits P-1 to P-4.2. The petitioner states that they have engaged commission agents for sale of their products and the commission paid to these persons is duly debited in the commission account. According to the petitioner, none of these selling agents are persons in any way connected with the petitioner or its directors or major shareholders. These agents have rendered substantial service to the petitioner. The commission paid to them has, therefore, gone into the profit and loss account. It is the d...
Adanganpuravan Assankutty's daughter Kadiya Umma and Ors. Vs. Adanganp ...
Court: Kerala
Decided on: Jan-06-1992
Reported in: AIR1992Ker261
P.K. Shamsuddin, J. 1. Defendants 1 to 5 in O.S. No. 51 of 1981 on the file of the Sub-Court, Manjeri are the appellants. Suit was for partition. 2. Briefly stated, facts which are essential for determination of the above appeal are asfollows: The properties described as Schedule II--B in the plaint originally belonged to one Assankutty. Assankutty died in 1968 without any male issue. Defendants 1 to 5 are his daughters and Kathiyakutty Umma was his wife. According to the plaintiffs, defendants 1 to 5, Kathiyakutty and Assankutty's brothers, 1st plaintiff, 10th defendant, 2nd plaintiffs father deceased Mohammed and one Ahammad, father of defendants 11 and 12 are the legal heirs of Assankutty, who are entitled to succeed to the assets of deceased Assankutty. They also alleged that they came to know of the execution of Exts. B2 and B3 gift deeds in favour of defendants 1 to 5 only through the reply sent by defendants 1 to 5. According to them, during the lifetime of Assankutty, plaint sc...
Commissioner of Income-tax Vs. Thomas Kurien
Court: Kerala
Decided on: Jan-03-1992
Reported in: (1992)103CTR(Ker)300; [1992]195ITR531(Ker)
K.S. Paripoornan, J.1. At the instance of the Revenue, the Income tax Appellate Tribunal, Cochin Bench, has referred the following question of law as directed by this court in O. P. No. 1810 of 1987, by order dated October 30, 1991.'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and has jurisdiction to hold that the land in question is not a capital asset within the meaning of the definition and hence not liable to capital gains tax on its sale ?'2. The respondent is an assessee to income-tax. Along with his mother, the respondent-assessee inherited agricultural lands on the demise of his father. Out of the above, the assessee sold 2 acres 36 cents and 329 S. Links in Survey No. 121/1 and 86 cents and 250 S. Links in Survey No. 136/ 10-all situate within the municipal limits of Kottayam to the Kottayam Co-operative Housing Society for a consideration of Rs. 1,91,760. The Income-tax Officer held that capital gains accrued as a result of the tran...
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