Kerala Court October 1994 Judgments
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Commissioner of Income-tax Vs. R. Bharathan. (and Vice Versa).
Court: Kerala
Decided on: Oct-05-1994
Reported in: [1995]212ITR102(Ker)
T. L. VISWANATHA IYER J. - These three petitions under section 256(2) of the Income-tax Act, 1961, relate to the assessment made on the assessee one R. Bharathan for the assessment year 1982-83. The assessee is an abkari contractor. After being satisfied that the return did not truly reflect the income of the assessee, the assessing authority came to the conclusion that the assessee had sold 1,27,798 litres of arrack as against 58,950 litres accounted for. There was thus an unaccounted sale of 68,848 litres. On this basis, the assessing authority reached the conclusion that there was undisclosed income to the extent of Rs. 7,50,124. The assessing authority also found income from undisclosed sources to the extent of Rs. 19,05,898 out of which he deducted an amount of Rs. 7,55,124 added as undisclosed business income and thus fixed the income those sources at Rs. 11,50,774. The assessing authority completed the assessment accordingly. The Commissioner (Appeals) modified the order to the ...
Commissioner of Income-tax Vs. Rajmohan Cashews (i.) Ltd.
Court: Kerala
Decided on: Oct-04-1994
Reported in: [1995]211ITR659(Ker)
T.L. Viswanatha Iyer, J. 1. The main issue involved in these three cases is whether the assessee is entitled to the benefit as an industrial company as defined under Section 2(7)(c) of the Finance Act, 1979, which corresponds to Section 2(6)(c) of the earlier Finance Act. The contention of Sri P.K. Ravindranatha Menon, senior standing counsel for the Revenue, is that for the assessment year 1978-79, the assessee had got a good portion of the cashew nuts processed in other factories and only less than 50 per cent. of the total cashew processed related to the processing in his own factory. According to him, this took the assessee out of the purview of the definition of industrial company as mentioned earlier.2. What the Tribunal had done in this case was to follow its earlier orders which had been the subject of reference to this court in Income-tax References Nos. 123 and 124 of 1983 CIT v. Rajamohan Cashews Ltd. : [1991]187ITR670(Ker) , and also Income-tax Reference No. 375 of 1980-CIT...
Sathyabhama Amma Vs. Vijaya Amma
Court: Kerala
Decided on: Oct-03-1994
Reported in: AIR1995Ker74
ORDERG. Rajasekharan, J.1. The revision petitioner in both the Civil Revision Petitions, is the plaintiff in a Suit for injunction.2. The suit property admittedly belonged to one Sreedharan Nair who died on 27-8-1990. The plaintiff is the sister of Sreedharan Nair, and the defendant the widow. The plaintiff claims possession over the suit property as having given to her by Sreedharan Nair, and that there was an understanding that the property will be given over to her. The claim is resisted by the defendant on the plea that on the death of Sreedharan Nair, the property devolved upon her, being the sole heir and ever since, she is in possession and enjoyment and the plaintiff has no manner of right.3. In the trial court, the plaintiff filed IA No. 878/92 for a temporary injunction. There was IA No. 946/92 by the defendant praying for a temporary injunction restraining the plaintiff from trespassing into the property, from altering the nature of the property and from interfering with the...
K.M. Mathew Vs. M. Murukanandan and ors.
Court: Kerala
Decided on: Oct-03-1994
Reported in: 1995ACJ971; AIR1995Ker150
Kamat, J. 1. Section 166 of the Motor Vehicles Act 1988 prescribes the period of six months and imposes restiction on the entertainment of an application if not made within the said period of six months. This is with a proviso that the tribunal may entertain after the said period of expiry of six months but at any rate not later than 12 months and that too on the satisfaction that the applicant was prevented by sufficient cause from making the application in time. 2. The present appeal is against the impugned order dated September 17, 1993 of the Tribunal throwing out the application itself holding that it was not filed within a period of 12 months, either within the period of limitation or within the extra period provided by the proviso. The short and relevant facts are that the accident occurred on March 18, 1992 and as held by the tribunal 'the petition for compensation along with the application for condonation of delay was filed on March 19, 1993 as per the endorsement on the appl...
Shipping Corporation of India Ltd. Vs. Oriental Insurance Co. Ltd.
Court: Kerala
Decided on: Oct-03-1994
Reported in: I(1995)ACC705
B.N. Patnaik, J.1. This appeal has been preferred by the defendants against the judgment dated 20.12.1988 passed by the learned Sub Judge, Cochin in O.S. No. 153 of 1987. It is a suit for damages to the tune of Rs. 2,31,177.63 paise on account of the loss of 15,586 M.T. of cashewnuts during transit by sea.2. Plaintiff No. 1 is the insurer and plaintiff No. 2 is the consignee of the goods. Defendant No. 1 is the Shipping Corporation of India which transported the goods and Defendant No. 2 is their agent. The plaintiffs' case is that as per the Bill of Lading No. 1 dated 5.6.1986, 202.830 M.T. of raw cashewnuts bagged in 2700 bags, valued at Rs. 29.89.274.60 paise were booked for transportation by sea for and on behalf of the second plaintiff at the port of Dar Es Salaam to be discharged at the port of Cochin through the defendant--Shipping Corporation. The same was insured by the first plaintiff under the Marine Insurance (Cargo) Policy on payment of the premium. The goods were loaded i...
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