Kerala Court April 1995 Judgments
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M. Madhappa Gowder Vs. Agricultural Income-tax Officer and Others.
Court: Kerala
Decided on: Apr-06-1995
Reported in: (1995)128CTR(Ker)461; [1995]215ITR188(Ker)
K. NARAYANA KURUP J. - Held counsel on both sides.The petitioner was an assessee under the Kerala Agricultural Income- tax Act, 1950, on the files of the first respondent. Exhibit P-1 is the common pre-assessment notice issued by the first respondent for the years 1988-89 to 1990-91 proposing to complete the assessment on best judgment basis ignoring the evidence. Exhibits P-3 to P-5 are the objections filed by the petitioner against exhibit P-1. Exhibit P-6 is the common assessment order for the assessment years 1988-89 to 1990- 91 completing the assessment as proposed under the pre-assessment notice. Aggrieved by exhibit P-6, the petitioner filed exhibit P-8 to P-10 revision petitions before the second respondent - revisional authority - viz., the Deputy Commissioner of Agricultural Income-tax and Sales tax, Kozhikode. Exhibits P-11 to P-13 are the stay petitions filed by the petitioner before the second respondent. Learned counsel for the petitioner submits that exhibits P-8 to P-10...
Kunhiraman Vs. Registrar of Co-operative Societies
Court: Kerala
Decided on: Apr-05-1995
Reported in: [1995(71)FLR691]; (1996)IILLJ151Ker
K.G. Balakrishnan, J.1. Petitioner is at present working as Inspector with the 3rd respondent Bank. During 1992, petitioner was placed under suspension on the ground of dereliction of duty and negligence. The 3rd respondent appointed one P. Ramachandran, an Advocate of Kanhangd Bar as enquiry officer to inquire into the alleged misconduct. Petitioner was not found guilty. After the enquiry report the 3rd respondent by order dated October 19, 1992 ordered reinstatement of the petitioner and the period of suspension of the petitioner was ordered to be treated as on duty and he was paid salary for that period. At that time the Joint Registrar of Co-operative Societies was functioning as the Administrator of the Bank. More than one and half years after the closure of this disciplinary proceedings, the Executive Committee which had come into power subsequently, in a meeting held on July 29, 1994, suo motu decided to re-open the case against the petitioner. The Executive Committee decided to...
Paul John Vs. Commissioner of Income-tax (Appeals) and Another.
Court: Kerala
Decided on: Apr-05-1995
Reported in: (1995)127CTR(Ker)128; [1995]215ITR92(Ker)
K. NARAYANA KURUP J. - Heard counsel for the petitioner and standing counsel for income-tax.The petitioner is one of the co-owners of the building known as 'Kandonkulathy Towers', M. G. Road, Ernakulam.The construction of the building was started during the financial year 1982-83 and the construction was mainly completed by May, 1985. According to the petitioner, he was maintaining correct books of account as regards the building construction. The building is a multi-storeyed office complex. As per the books of account, a total investment of Rs. 52,16,035 was disclosed. The construction was over and the petitioner got the building valued by an Approved Valuer. A detailed valuation was made by the valuer and he estimated the value of the building at Rs. 53,30,672. The building was constructed with financial assistance from the Bank of Baroda. The bank, as financing agency, had conducted periodical valuation of the building by its registered architect who estimated the cost of the buildi...
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