Kerala Court February 1993 Judgments
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Kerala State Coop. Coir Marketing Federation Vs. Labour Court and ors.
Court: Kerala
Decided on: Feb-04-1993
Reported in: (1993)IILLJ193Ker
P.A. Mohammed, J.1. The Kerala State Co-operative Coir Marketing Federation Limited (hereinafter referred to as 'the society') is the writ petitioner. The dispute in this petition relates to the award of subsistence allowance to one of its employees by the Labour Court under Section 33-C(2) of the Industrial Disputes Act, 1947.2. The facts involved in the case are briefly stated hereunder:The second respondent (hereinafter called 'the employee') was the manager of the society's depot at Ludhiana. There was an allegation against him that he had misappropriated a sum of Rs. 1,69,022.97, while he was working at Ludhiana. While so, the employee had applied for leave from November 12, 1984, to January 12, 1985, which was sanctioned. He again applied for leave from January 12, 1985, to November 13, 1985, which was refused by the society. Thereafter, he did not report for duty and thus abstained himself from employment. In the meantime investigation was conducted as regards the alleged misapp...
Commissioner of Income Tax Vs. H. H. Sir Rama Varma and ors.
Court: Kerala
Decided on: Feb-04-1993
Reported in: (1993)111CTR(Ker)157
K. P. BALANARAYANA MARAR, J. :At the instance of the Revenue, the Tribunal, Cochin Bench has referred the following question of law for the decision of this Court :'Whether, on the facts and in the circumstances of the case, and also on an interpretation of the revisional order, the assessee is entitled to claim deduction of the cost of improvement in respect of an asset (the capital gains arising on the sale had been considered in the original assessment) in the reassessment pursuant to the order of the Commissioner under s. 263 of the IT Act, 1961 ?'2. Deceased first respondent, whose legal representatives are respondents 2 and 3 herein is an assessee to income-tax. The relevant assessment year is 1976-77. In the original assessment completed on 25th February, 1977 the ITO did not include the capital gains arising out of transfer of 2000 shares in M/s. Nirlon Synthetic Fibres & Chemical Ltd. to a firm called M/s. Laxmi Ram in which the assessee was a partner. The CIT acting under s. ...
S.S.V. Kumar Vs. Commissioner of Income-tax and anr.
Court: Kerala
Decided on: Feb-03-1993
Reported in: (1993)111CTR(Ker)148; [1993]203ITR374(Ker)
Varghese Kalliath, J. 1. This is an appeal against the judgment of a learned single judge of this court in O. P. No. 2166 of 1992 (S.S.V. Kumar v. CIT : [1993]199ITR416(Ker) ). The original petition was filed challenging exhibits P-13 and P-17. Exhibit P-17 is a notice issued under Section 148 of the Income-tax Act, 1961. In the notice, the Income-tax Officer wanted certain points to be clarified in regard to the return submitted by the appellant herein for the year 1988-89. Such a notice cannot be challenged in the proceedings. Exhibit P-13 is the notice for assessment of escaped income. That is also a notice to show cause why the Income-tax Officer should not assess certain income which had escaped assessment. It is in the stage of notice to show cause why assessment should not be made. This also cannot be the subject matter of challenge under Article 226 of the Constitution. The points now raised in the original petition and the writ appeal regarding non-liability for additional tax...
Commissioner of Income-tax Vs. Travancore Titanium Products Ltd. (No. ...
Court: Kerala
Decided on: Feb-03-1993
Reported in: [1993]203ITR714(Ker); (1994)ILLJ305Ker
K.P. Balanarayana Marar, J.1. The respondent, a Government company engaged in the manufacture and sale of titanium dioxide, is an assessee to income-tax. For the assessment year 1976-77, the assessee claimed deduction of Rs. 8,15,070 in respect of provision made for contribution to the recognised gratuity fund. The Income-tax Officer recomputed the liability finding that the amount claimed exceeded the limits prescribed in Rule 103 of the Income-tax Rules. He, therefore, made a disallowance of Rs. 5,56,963 only. An amount of Rs. 2,32,669 claimed by way of ex gratia payment for the liability incurred in the year 1974 was also disallowed for the reason that the deduction should have been claimed for the assessment year 1975-76 and on the further ground that the payment was in excess of the statutory limit of 20 per cent. stipulated in the Bonus Act. On appeal, the Commissioner of Income-tax (Appeals) deleted the addition on account of gratuity on the ground that the liability was certain...
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