Kerala Court October 1997 Judgments
George John Vs. Commissioner of Income-tax and anr.
Court: Kerala
Decided on: Oct-27-1997
Reported in: [1998]232ITR692(Ker)
G. Sivarajan, J.1. The matter arises under the Income-tax Act, 1961. The assessment years concerned are 1986-87, 1987-88 and 1988-89. The petitioner is engaged in the business of manufacture of tread rubber for retreading tyres and is a sole proprietary concern under the name and style of 'Associated Rubber Works' at Kottayam. It is also stated that he is a partner of two other business concerns. He is an assessee on the files of the second respondent. It is stated that for the assessment year 1986-87 which was the first year of assessment he filed a loss return on October 31, 1986 before the second respondent declaring a total loss of Rs. 1,11,248 comprising of unabsorbed depreciation of Rs. 34,201 and unabsorbed investment allowance of Rs. 77,047. It is stated that the petitioner also claimed carry forward of such loss to the following assessment year, evidenced by exhibits P-1 and P-1(a). It is also stated that for the assessment year 1987-88, the petitioner filed a loss return on D...
Tag this Judgment!Midas Rubber Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Oct-27-1997
Reported in: [1998]232ITR824(Ker)
K.K. Usha, J. 1. These references are at the instance of the assessee. Income-tax Reference No. 125 of 1992 arises out of an order passed by the Income-tax Appellate Tribunal, Cochin Bench, in I. T. A. No. 57/ Coch of 1986 for the assessment year 1982-83. Income-tax Reference No, 4 of 1994 arises out of the order in I. T. A. No. 1097/Coch of 1986 for the assessment year 1983-84. Subsequently pursuant to the directions issued by this court in its judgment in 0. P. Nos. 8066 of 1993 and 13307 of 1994 additional questions were referred by the Tribunal for the above mentioned two years. These questions are covered by Income-tax References Nos. 166 and 167 of 1995. The following are the questions referred in Income-tax Reference No. 125 of 1992 for the opinion of this court :'1. Whether, on the facts and in the circumstances of the case, the finding of the Income-tax Appellate Tribunal that the order passed by the Commissioner of Income-tax on May 7, 1983, under Section 264 is only a statem...
Tag this Judgment!George John Vs. Commissioner of Income Tax and anr.
Court: Kerala
Decided on: Oct-27-1997
Reported in: (1998)146CTR(Ker)435
G. SIVARAJAN, J. :The matter arises under the IT Act, 1961. The assessment years concerned are 1986-87, 1987-88 and 1988-89. The petitioner is engaged in the business of manufacture of tread rubber for retreading tyres and is a sole proprietory concern under the name and style of 'M/s. Associated Rubber Works' at Kottayam. It is also stated that he is a partner of two other business concerns. He is an assessee on the files of the second respondent. It is stated that for the asst. yr. 1986-87, which was the first year of the assessment, he filed a loss return on 31st October, 1986, before the second respondent declaring a total loss of Rs. 1,11,248 comprising of unabsorbed depreciation of Rs. 34,201 and unabsorbed investment allowance of Rs. 77,047. It is stated that the petitioner also claimed carry forward of such loss to the following assessment year, evidenced by Exts. P-1 and P-1(a). It is also stated that for the asst. yr. 1987-88 the petitioner filed a loss return on 22nd Decembe...
Tag this Judgment!Commissioner of Income-tax Vs. Aspinwall and Co. Ltd.
Court: Kerala
Decided on: Oct-24-1997
Reported in: [1999]235ITR106(Ker)
R.K. Usha, J.1. This reference, at the instance of the Revenue, arises out of an order of the Income-tax Appellate Tribunal, Cochin Bench, in I. T. A. No. 166 (Coch.) of 1989. The relevant assessment year is 1985-86. Following are the questions raised for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact : (i) in allowing the foreign travel expenditure of the wife of the executive of the company ? (ii) in presuming business interest in the foreign trip of the wife of the executive in view of the approval of the company and is not such an approval automatic and disapproval against common place and common sense and the Tribunal is justified in the least in relying on the so-called 'approval' ?' The relevant facts are as follows :The assessee-company is engaged in the business of curing of coffee, steamer agency, clearing and forwarding agency. For the assessment year 1985-86, the assessee claimed an expenditure o...
Tag this Judgment!Commissioner of Income Tax Vs. Aspinwall and Co. Ltd.
Court: Kerala
Decided on: Oct-24-1997
Reported in: (1998)149CTR(Ker)601
Mrs. K.K. Usha, J.This reference, at the instance of the revenue, arises out of an order of the Tribunal, Cochin Bench in ITA 166 (Coch)/1989. Relevant assessment year is 1985-86. Following are the questions raised for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact;(i) in allowing the foreign travel expenditure of the wife of the executive of the company?(ii) in presuming business interest in the foreign trip of the wife of the executive in view of the approval of the company and is not such an approval automatic and disapproval against common place and commonsense and the Tribunal is justified in the least in relying on the so-called 'approval?'2. Relevant facts are as follows :Assessee-company is engaged in the business of curing of coffee, steamer agency, clearing and forwarding agency, etc. For the assessment year 1985-86, assessee claimed an expenditure of Rs. 2,08,465 on foreign travel which included R...
Tag this Judgment!National Insurance Company Ltd. Vs. Yohannan and ors.
Court: Kerala
Decided on: Oct-24-1997
Reported in: I(1998)ACC61; 1998ACJ827
Shanmugam, J.1. The 6th respondent National Insurance Co. before the Motor Accidents Claims Tribunal is the appellant here. The Tribunal passed an award in favour of the claimant holding that respondents 1 to 4 and 6 are jointly and severally liable and directing the 6th respondent insurance company to deposit the whole amount of Rs. 50,930/- with interest at the rate of 12% per annum. The appeal is against this award.2. The facts, briefly, stated, are as follows : The 1st respondent claimant was a passenger in a lorry bearing registration No. KLK 3580 going from Mutholikkadavu to Mylankandathu with a load of timber on 17-2-1984. At about 1 p.m. when the lorry came to the Mevada Junction. another lorry bearing registration No. KLF 603 came from the opposite direction collided with lorry KLK 3580. The 1st respondent and others were injured. He was taken to the Taluk Headquarters Hospital, Palai and then to MedicalCollege Hospital wherein he had undergone prolonged treatment as an inpati...
Tag this Judgment!Kerala Balagram Vs. Kochumon Alias Abraham
Court: Kerala
Decided on: Oct-23-1997
Reported in: 1998ACJ996; (1998)ILLJ744Ker
Abdul Gafoor, J.1. The Opposite Party/Employer in a Workmen Compensation Case has approached this Court with this Appeal challenging the order awarding compensation to the Workman-respondent herein. The former contends that the latter was not a 'workman' in so far as he was not engaged in the trade or business of the former to fall under the definition of the term in Section 2(1)(n) of the Workmen's Compensation Act, 1923 and in so far as he was employed in a casual nature. It is also contended that the Tribunal had cast a burden to prove the negative fact on the appellant. The three questions of law on which the respondent is put on notice in this appeal relate to the above three aspects.2. Certain facts are admitted. Agriculture is one among the operations conducted by the appellant-society apart from managing orphanage, schools, vocational training centres, dairy farming, tailoring institute, printing institute etc. In connection with the agricultural operations of the appellant the...
Tag this Judgment!Kerala Balagram Vs. Kochumon
Court: Kerala
Decided on: Oct-23-1997
Reported in: 1(1998)ACC470
K.A. Abdul Gafoor, J.1. The opposite party/employer in a Workmen Compensation case has approached this Court with this Appeal challenging the order awarding compensation to the workman-respondent herein. The former contends that the latter was not a 'workman' insofar as he was not engaged in the trade or business of the former to fall under the definition of the term in Section 2(1)(n) of the Workmen's Compensation Act, 1923 and insofar as he was employed in a casual nature. It is also contended that the Tribunal had cast a burden to prove the negative fact on the appellant. The three questions of law on which the respondent is put on notice in this appeal relate to the above three aspects.2. Certain facts are admitted. Agriculture is one among the operations conducted by the appellant-society apart from managing orphanage, schools, vocational training centres/dairy farming, tailoring institute, printing institute etc. In connection with the agricultural operations of the appellant the...
Tag this Judgment!State of Kerala and anr. Vs. K. Thomas Sebastian
Court: Kerala
Decided on: Oct-23-1997
Reported in: AIR1998Ker44
Dhinakar, J.1. The only question thatarises for consideration in this M.F.A. is whether the Forest Tribunal has jurisdiction to entertain a petition under Section 8-B of the Kerala Private Forests (Vesting and Assignment) Act (Act 26/ 71) for short 'the Act' to review an order passed by it subsequent to 19-11-1983, the date with effect from which the Amendment Act 36786 introduced Section 8-B into the original Act.2. O.A. No. 27 of 1985 was filed before the Forest Tribunal by the respondent in this M.F.A. under Section 8 of the Act for a declaration that, the schedule property mentioned in the said petition was never a vested forest but was a plantation on 10-5-1971 and in any event he is entitled to get a relief either under Section 3(2) or 3(3) of the Act. The Tribunal by its order dated 18-6-1986 allowed the said O.A. On 31-3-1987 a review petition in I.A. No. 361 of 1987 was filedbefore the Tribunal by the appellant in this M.F. A. seeking review of its earlier order dated 18-6-198...
Tag this Judgment!Anto Nitto Vs. South Indian Bank Ltd.
Court: Kerala
Decided on: Oct-23-1997
Reported in: AIR1998Ker219; [2001]103CompCas648(Ker)
Ramakrishnan, J.1. This appeal is against the order dismissing an application, E.A. 674 of 1993, filed under Order XXI, Rule 90 read along with Section 151 of the Code of Civil Procedure for setting aside the sale of two items of immovable properties effected on 15-6-1993 in E.P. 652 of 1991 in O.S. No. 666 of 1988 on thefile of the Pri. Sub Judge, Ernakularn. Appellant is the second judgment-debtor. Respondent, the South Indian Bank Limited is the decree-holder and auction-purchaser of the properties. 2. The main question arising for consideration is whether the sale in question is liable to be set aside or not which has to be considered in the backdrop of the following facts and circumstances,3. The suit was filed by the respondent-Bank for realisation of money by the sale of mortgaged properties described in the plaint schedule. Suit was decreed for recovery of an amount of Rs. 90,71,727.23 together with 15% interest from the date of suit and costs amounting to Rs. 10,31,148.00 by t...
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