Kerala Court March 1996 Judgments
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Commissioner of Income-tax Vs. Eloor Constructions
Court: Kerala
Decided on: Mar-05-1996
Reported in: [1996]222ITR545(Ker)
V.V. Kamat, J.1. The Department has approached this court by this petition praying for a direction under Section 256(2) of the Income-tax Act, 1961, for reference of the following as many as seven questions :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and in fact, -- (i) in cancelling the order of penalty ? (ii) in not confirming the order of penalty at least to the extent confirmed by the Commissioner of Income-tax (Appeals) ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and in fact and had materials to hold,-- (i) 'thus, in the first return of income, the assessee had stated the income at a higher figure than what is warranted in law' ; (ii) 'there has been no understatement of income in the first return and are not the above findings wrong and unwarranted since penalty is leviable for concealing the particulars of income/furnishing inaccurate particulars of such income' ? (iii) 'thus, in ...
thengackal Estate Vs. Reethammal
Court: Kerala
Decided on: Mar-05-1996
Reported in: 1996ACJ1114; (1996)IILLJ511Ker
Ramakrishnan, J. 1. This is an appeal filed under Section 30 of the Workmen's Compensation Act 1923 (for short 'the Act') against the order passed by 2nd respondent, Commissioner for Workmen's Compensation (Deputy Labour Commissioner), Kottayam in W.C.C.58/1992. The 1st respondent has filed W.C.C.58/92 as the widow of one Ramayya claiming compensation of Rs. 47,866.28 on the ground that the death of her husband Ramayya occurred on account of an accident arising out of and in the course of his employment with the appellant. As per the impugned order, the 1st respondent was found to be entitled for a sum of Rs. 33,823/- as the compensation payable in respect of the death of Ramayya. The appellant has been made liable to pay the said compensation. Aggrieved by the order, the appellant has preferred this appeal.2. According to 1st respondent, deceased Ramayya was employed as a gardener in the small bungalow of the Assistant Manager of Thengackal Estate of which appellant is the Manager. Wh...
Kerala State Co-operative Consumers Federation Ltd. Vs. Commissioner o ...
Court: Kerala
Decided on: Mar-05-1996
Reported in: (1996)134CTR(Ker)523
G. SIVARAJAN, J. :The Tribunal, Cochin Bench has referred for decision of this Court the following question:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was no accrual of liability for the assessee in a sum of Rs. 3,48,405 for the asst. yr. 1980-81 being the provision made in the account towards refund of price collected in excess of the price fixed by the Government ?'2. The assessment year concerned is 1980-81. The relevant accounting period ended by 30th June, 1979. The assessee is a registered co-operative society formed in 1966 with the object of primarily to co-ordinate and facilitate the working of affiliated societies and to assist in the promotion and development of consumer co-operation. It is sponsored by the Government of Kerala. The main activities of the assessee are purchase of consumable goods from production centres and distribute the same for sales through district and primary co-operative societies and thro...
thengachal Estate Vs. Reethammal
Court: Kerala
Decided on: Mar-05-1996
Reported in: 2(1997)ACC555
T.V. Ramakrishnan, J.1. This is an appeal filed under Section 30 of ihe Workmens Compensation Act, 1923 (for short the Act') against the order passed by 2nd respondent, Commissioner for Workmen's Compensation (Deputy Labour Commissioner), Kottayam in W.C.C. 59/1992. The lstrespondenthasfiled W.CC 58/92 as the widow of one Ramayya claiming compensation of Rs. 47,866.28 on the ground that the death of her husband Ramayya occurred on account of an accident arising out of and in the course of his employment with the appellant. As per the impugned order, the 1 st responden t was found to be entitled for a sum of Rs. 33,823 as the compensation payable in respect of the death of Ramayya. The appellant has been made liable to pay the said compensation. Aggrieved by the order, the appellant has preferred this appeal.2. According to 1st respondent, deceased Ramayya was employed as a gardener in the small bungalow of the Assistant Manager of Thengackal Estate of which appellant is the Manager. Wh...
Poulose M.P. Vs. Mary T. Kurian
Court: Kerala
Decided on: Mar-04-1996
Reported in: AIR1996Ker303; II(1996)DMC257
Sreedharan, J. 1. Husband approached the Family Court, Ernakulam by Moving O.P. 653/1994 for a declaration of nullity of marriage under Section 18 of the Indian Divorce Act, hereinafter referred to as 'the Act'. Material averments made by him in the petition were as follows. -- Marriage between the petitioner and respondent was solemnised in accordance with the Christian rites on 2-10-1991 at Thuravur St. Augustine's Church. At the time of the marriage, respondent was employed as a Nurse in Muscat. After the marriage, she left for Muscat on 19-10-1991, before which date the marriage could not be consummated. On the date of the petition, she was working as Nurse in Austria. According to the petitioner, during the short spell of time when they lived together, respondent did not allow him to have sexual intercourse on the ground that she wanted to become a nun, but her relatives forced her to marry him and that she does not want to have a married life with the petitioner. 2. Notice on the...
Commissioner of Income-tax Vs. Beena Rubber Works
Court: Kerala
Decided on: Mar-04-1996
Reported in: [1997]223ITR94(Ker)
V.V. Kamat, J. 1. The Revenue prays for a direction for a reference of the following six questions :' 1. Whether, on the facts and in the circumstances of the case and also in the light of the facts narrated in the enclosure to the reference application, the Tribunal is right in law and fact in holding that the order of the Commissioner of Income-tax (Appeals) in deleting the addition was just and warranted ? 2. Whether, on the facts and in the circumstances of the case and on a perusal of paragraph 4 of the order of the Commissioner of Income-tax (Appeals) which shows that the assessee's explanation was that the deposits at Calicut were the withdrawals of partners from the assessee on earlier days, the Tribunal is right in fact and in law in holding that the explanation of the assessee that the amounts were withdrawn from bank account of the assessee on February 18, 1982, and deposited the same at Calicut on the same day was before the Assessing Officer and is not the above finding fa...
CochIn Refineries Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Mar-04-1996
Reported in: (1996)135CTR(Ker)193; [1996]222ITR354(Ker)
V.V. Kamat, J.1. Cochin Refineries Ltd., the assessee, prays for a reference and consequent direction of the following two questions :'1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that the amount of Rs. 7,69,614 paid by Cochin Refineries Limited to Foster Wheeler Energy Corporation of U. S. A. constituted 'fees for technical services' and, therefore, constituted income assessable to tax in India in the hands of Foster Wheeler Energy Corporation of U. S. A. ? 2. If the amount paid to Foster Wheeler Energy Corporation, U. S. A. constituted fee towards technical services, whether the amounts of Rs. 1,19,303 and Rs. 38,271 should not be excluded from the amount assessable as representing reimbursement of expenses incurred by them which was not its income ?' 2. The facts are very narrow. Cochin Refineries Ltd. requested Foster Wheeler Energy Corporation to evaluate whether coke produced from a blend of vacuum bottoms a...
Kerala Liquor Corporation Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Mar-04-1996
Reported in: [1996]222ITR333(Ker)
V.V. Kamat, J. 1. The assessment years relating to these proceedings would be 1978-79, 1979-80 and 1980-81. To illustrate further Income-tax References Nos. 93 and 94 of 1991 relate to the year 1978-79, whereas Original Petition No. 3558 of 1992 and Income-tax Reference No. 95 of 1991 relate to the assessment years 1979-80 and as distinguished it is Original Petition No. 12726 of 1992 that relates to the assessment year 1980-81. The following three questions would be the concern of these proceedings and they are as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that there was no genuine firm in existence during the relevant previous year as registered in terms of the earlier order granting registration and that the registration already granted is liable to be cancelled under Section 186 of the Income-tax Act, 1961 2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in coming to the c...
Commissioner of Income Tax Vs. Pigments India Ltd.
Court: Kerala
Decided on: Mar-02-1996
Reported in: (1996)136CTR(Ker)104
V. V. KAMAT, J. :The Revenue, under s. 256(2) of the IT Act, 1961, desires reference of the following questions :'1. Whether, on the facts and in the circumstances of the case, and also in the light of the relevant provisions, the assessee is entitled to carry forward any loss ?2. Whether, on the facts and in the circumstances of the case and also considering the relevant provisions and the provision contained in sub-s. (10) of s. 139 which retrospectively came into force from 1st April, 1986, the Tribunal is right in law in holding that the assessee is entitled to have the loss carried forward ?3. Whether, on the facts and in the circumstances of the case and since the AO had extended time only upto 30th Sept., 1986, and return filed on 10th Oct., 1986, being one within the further extension of time applied for by the assessee (and on which no order was passed by the officer) the Tribunal is right in law in holding that 'therefore, in view of the proviso to s. 139(1) as it stood then,...
Kaveri Meat Export Co. Ltd., CochIn Vs. the Kerala Financial Corporati ...
Court: Kerala
Decided on: Mar-01-1996
Reported in: AIR1996Ker305; [1996]87CompCas126(Ker)
Thomas, Actg. C.J. 1. The sole question involved in this writ appeal is whether the Kerala State Financial Corporation (for short 'the Corporation') can resort to the remedy envisaged in Section 29 of the State Financial Corporation Act, 1951 (for short 'the Act') in respect of a property transferred by the Corporation to another private individual. 2. The above question cropped up from the following facts : A certain land together with a factory building and machineries therein originally belonged to a private limited company by name M/s. Victor Jose Sam & Co. When the said company defaulted repayment of loan taken from the Corporation, proceedings were initiated against the said company under Section 31 of the Act. A decree was passed by the District Court before which the application was filed under Section 31 of the Act for sale of the land and factory buildings. In execution of the said decree, the Corporation purchased the land and factory building together with the machineries o...
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