Kerala Court July 1996 Judgments
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H. Sai Lakshminarayanan Vs. Commissioner of Gift-tax
Court: Kerala
Decided on: Jul-16-1996
Reported in: [1998]230ITR574(Ker)
V.V. Kamat, J.1. The Income-tax Appellate Tribunal, Cochin Bench, with regard to the proceedings under the Gift-tax Act has referred only one question and it is as follows :'Whether, on the facts and in the circumstances of the case, the gift executed by the assessee is in violation of Section 23 of the Tamil Nadu Land Reforms Act, 1961, and void ab initio ?'2. This was in the background of the contention of the assessee for a reference of all eight questions, out of which the question reproduced above is somewhat similar to question No. 1 thereof. For the purpose of this judgment, its completion, the eight questions are as follows :'1. Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that there is a valid gift by the assessee to his grandfather ? 2. Whether, on the facts and circumstances of the case the Tribunal was right in law in holding that the assessee had a transferable interest as on the date of the gift, namely, April 14, 1970 ? 3....
Commissioner of Income-tax Vs. N.C. John and Sons Ltd.
Court: Kerala
Decided on: Jul-16-1996
Reported in: [1998]230ITR326(Ker)
V.V. Kamat, J.1. In these two petitions by the Revenue the question is as to at what point of time powers under Section 142(2A) of the Income-tax Act, 1961, can be resorted to by the Income-tax Officer ordering special audit and if in an eventuality the said order is found improper, whether the material that is tendered on record as a result of the said special audit could be used for any purpose whatsoever. The essence is spelt out in the following three questions :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that ; '(i) the direction to have an audit by an accountant in terms of Section 142(2A) was without legal sanction ? (ii) the proceedings initiated under Section 132 of the Income-tax Act on February 23, 1984, had come to an end with the passing of the order under Section 132(5) on May 7, 1984. Hence from the records it is seen that no proceedings were pending before the Assessing Officer ? (iii) it is only when some proc...
Vaniampara Rubber Co. Ltd. Vs. State of Kerala
Court: Kerala
Decided on: Jul-16-1996
Reported in: [1998]230ITR449(Ker)
P.A. Mohammed, J.1. These three tax revision cases arise from a common order of the Agricultural Income-tax Appellate Tribunal, Additional Bench, Palakkad, dated September 9, 1991. The assessment years involved are 1975-76, 1976-77 and 1977-78.2. The petitioner is a company incorporated under the Companies Act, 1956, and is carrying on business of growing and planting rubber in its estate known as 'Vaniampara Rubber Estate'. The petitioner was an assessee under the Kerala Agricultural Income-tax Act, 1950 (hereinafter referred to as 'the Act'), on the files of the Inspecting Assistant Commissioner of Agricultural Income-tax, Trichur. The petitioner executed an agreement dated July 25, 1974, in favour of a purchaser to sell 13,600 old and uneconomic rubber trees from an area of about 100 acres of its estate for a total consideration of Rs. 4,08,000. Annexure 'A' is a copy of the said agreement as per which the purchaser was permitted to uproot and remove the trees within a period of thr...
M.K. Sasidharan, Advocate Supreme Court and President Vs. the Hon'ble ...
Court: Kerala
Decided on: Jul-15-1996
Reported in: AIR1997Ker35
Balakrishnan, J.1. Petitioner is an advocate of the Supreme Court of India and claims to be the President of the International Society for Preservation of Human Rights and Rule of Law based in Delhi.2. The 5th respondent was appointed as an Additional Judge of the High Court of Kerala under Article 217 of the Constitution of India. He was sworn in as a Judge of this Court on 11th April, 1996. By virtue of powers vested in the President of India under Article 222 of the Constitution, 5th respondent was transferred to the High Court of Gujarat. He was given time till 9th May, 1996 to assume charge as Judge of the Gujarat High Court. Later, President of India in consultation with the Chief Justice of India granted time to the 5th respondent to assume office till 30-6-1996. On 4-7-1996, the 5th respondent was given further time to assume office till 22-7-1996.3. Petitioner alleges that by virtue of the transfer order issued by the President of India under Article 222 of the Constitution, t...
Commissioner of Income-tax Vs. R. Bharathan (No. 1)
Court: Kerala
Decided on: Jul-15-1996
Reported in: [1998]230ITR187(Ker)
V.V. Kamat, J.1. The Tribunal has quashed and set aside the penalty proceedings in their entirety.2. The assessee is an abkari contractor and the assessment year is 1984-85 in regard to which a return declaring loss of Rs. 1,05,759 was filed. Atthe rate of Rs. 18 per litre, the assessee has accounted for sale of arrack at Rs. 45,19,550. The records seized were verified and the assessee was found to be selling arrack at the rate of Rs. 25 per litre. In addition, the bottles were not filled to their full capacity and thus an excess of 6,786 litres were admitted by the assessee.3. On a total income of Rs. 28,35,520 making an addition of Rs. 17,98,950, the assessment was completed. This was upheld by the first appellate authority--the Commissioner of Income-tax (Appeals).4. Needless to state, simultaneously penalty proceedings were initiated and the Income-tax Officer levied a penalty of Rs. 27,74,619 under Section 271(1)(c) of the Act.5. The first appellate authority, relying on the order...
Commissioner of Income-tax Vs. R. Bharathan (No. 2)
Court: Kerala
Decided on: Jul-15-1996
Reported in: [1998]230ITR189(Ker)
V.V. Kamat, J.1. With regard to the same assessee, in O. P. No. 14917 of 1995, we have already called for a reference by the necessary direction with regard to the same assessment year 1983-84. The facts are the same. The question in this petition is whether the provisions of Section 209A of the Income-tax Act get attracted in a situation where initially the assessee shows losses and thereby no taxable income comes to be assessed on the basis of an enormous amount of income found out on the scrutiny of accounts.2. The Tribunal has relied upon the decision of the Commissioner of Income-tax (Appeals) with regard to the quantum proceedings whereby the quantum is reduced to Rs. 5 lakhs. On the above basis, the Tribunal has cancelled the penalty proceedings which was the subject-matter of O. P. No. 14917-S of 1985, and, in addition thereto, has come to the conclusion that the provisions of Section 209A of the Act would not be applicable. In our judgment, the questions are questions of law a...
Kerala Industrial Polymers Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Jul-15-1996
Reported in: [1998]230ITR218(Ker)
V.V. Kamat, J.1. The following two questions expect our answer :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there was failure on the part of the assessee to disclose all the primary facts relating to the purchase, sale and computation of capital gains in respect of the machinery sold at the timeof filing of the original return itself warranting reopening of the assessment under Section 147(a) of the Income-tax Act ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal had materials before it in restricting the capitalisation of the pre-production expenses to 50 per cent. of such expenses ?'2. The assessment year is 1981-82. The assessee is a company in which the public are not substantially interested. It was set up some time in 1976 to manufacture the products out of latex available in the neighbourhood with the main object to establish and carry on business in the manufacture and sale of goods from...
T.T. Thomas Vs. State of Kerala and ors.
Court: Kerala
Decided on: Jul-12-1996
Reported in: AIR1997Ker105
Sreedharan, Actg. C.J. 1. These Original Petitions have come before us on a reference made by learned single Judge. The issue raised in all these cases is the validity of the amendment brought out to the Kerala Motor Vehicles Taxation Act, 1976, hereinafter referred to as the Act. Kerala Finance Bill, 1993 incorporated Entry 3A to the Schedule to the Kerala Motor Vehicles Taxation Act, 1976 imposing tax on private service vehicle on the basis of seating capacity. That schedule was amended by the Finance Bill of 1994 and the rate of tax prescribed in Entry 3A has been made applicable to omni buses for private use also. According to petitioners, a private service vehicle which is being regularly used in connection with the trade or business of the owner, which is so used with a motive to earn profits can never be equated with a purely private vehicle used for personal purposes. So the amendment whereby it seeks to equate the above mentioned two types of vehicle is unjustifiable and ultra...
K.i. Philip Vs. State of Kerala
Court: Kerala
Decided on: Jul-12-1996
Reported in: [1998]230ITR155(Ker)
V.V. Kamat, J.1. Since the only question for consideration and consequent decision is the question of limitation and the dates stare in the face of the record, this revision case is taken up, after hearing learned counsel for both sides for decision 2. This relates to the provisions of Section 35 of the Agricultural Income-tax Act, 1950, with regard to the assessment year 1973-74.3. The proceedings are initiated with regard to the escapement of assessment under Section 35 of the said Act.4. The provision of Section 35(1) of the Act deals with the situation of escapement of assessment in any financial year. It provides that the Agricultural Income-tax Officer may, at any time within five years of the end of that year, serve on the person liable to pay tax, a notice for action.5. Certain undisputed dates need to be emphasised. Notice under Section 35(1) is issued on March 30, 1979. A pre-assessment notice is served on the appellant on February 6, 1980, in regard to which the assessee fil...
Dr. Thomas Varghese Vs. State of Kerala
Court: Kerala
Decided on: Jul-12-1996
Reported in: [1997]226ITR365(Ker)
P.A. Mohammed, J.1. The prime question involved in this batch of tax revision cases is whether the petitioners are liable to be assessed to agricultural income-tax invoking the provisions contained in Section 9(2)(a)(i) of the Agricultural Income-tax Act, 1950 (for short, 'the Act'). The assessment years involved in all these cases are 1978-79 and 1979-80. These tax revision cases have been filed under Section 78 of the Agricultural Income-tax Act, 1991, against the common order passed by the Deputy Commissioner of Agricultural Income-tax, Trichur, dated March 20, 1991, in respect of the aforesaid assessment years.2. The petitioners in these cases are the trustees of twelve family trusts. Those trusts are : (1) John Paul Daughters Trust ; (2) Mary John Family Trust ; (3) Leela Philip Family Trust ; (4) Susan Varghese Family Trust ; (5) Susheela George Family Trust ; (6) Sheela Thomas Family Trust ; (7) Saju Thomas Daughters Trust ; (8) Francis Paul Heirs Trust ; (9) FrancisPaul Daughte...
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