Kerala Court August 1996 Judgments
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P.N. Devarajan Vs. Rubber Board and ors.
Court: Kerala
Decided on: Aug-02-1996
Reported in: (1997)IILLJ45Ker
B.N. Patnaik, J.1. The petitioner, an employee of the Rubber Board, Kottaym (2nd Respondent) which is a statutory Body constituted and governed under the Rubber Act, 1947, has prayed for issue of a direction to quash Exts. P3, P7 and P9 and by a subsequent petition he has also prayed for restoration of his seniority in the promotion post which was overlooked when his juniors, namely Respondents 4 to 26, were promoted.2. By Ext.P3 penalty of withholding the increment for a period of three months without cumulative effect was imposed on the petitioner . By Ext. P7 his appeal against the penalty imposed in the disciplinary proceeding was dismissed by the Government of India, Ministry of Commerce, New Delhi (1st Respondent). By Ext.P9 the appeal against the order of promotion of Respondents 4 to 26 in supersession of his claim to the post of Upper Division Clerk, from that of the Lower Division Clerk was rejected. Since, during the pendency of the Original Petition he was promoted to the p...
K.S. Mohammed Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Aug-01-1996
Reported in: [1997]228ITR591(Ker)
P.A. Mohammed, J.1. This income-tax reference is coming up before us at the instance of the assessee. The question referred for decision is as follows :' Whether, on the facts and in the circumstances of the case, the Tribunal was correct in their finding that the reopening of the assessment is legal and valid and justifiable ?'2. The assessee is the proprietor of an export firm and the assessment year involved in this case is 1980-81. The relevant accounting period ended on March 31, 1980. In respect of the said assessment year, the Assessing Officer completed the assessment on August 30, 1983. As against the said order, there was an appeal and the income was finally fixed at Rs. 87,400. In view of the order passed by the Tribunal that the provisions contained in Section 41(1) of the Income-tax Act would be applicable to the assessment year 1980-81, the Income-tax Officer was of the view that this assessmentwill have to be reopened. While recording the reasons for reopening the assess...
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