Kerala Court January 2001 Judgments
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Muthoottu Mini Kuries Vs. Deputy Commissioner of Income Tax and anr.
Court: Kerala
Decided on: Jan-02-2001
Reported in: (2001)166CTR(Ker)180
M. Ramachandran, J.Exhibit P7 order passed by the Deputy Commissioner, Central Circle-I, Ernakulam (Ist respondent herein) is subjected to challenge by the petitioner, a partnership firm engaged in the Chitty business, having its registered office at Bangalore.2. In respect of the assessment years 1998-99 and 1999-2000, the petitioner, M/s Muthoottu Mini Kuries, had filed returns. As per notice, dated 22-3-2000, and 28-3-2000, the petitioner had been directed by the second respondent to appear before him on a specified day and to produce the documents, accounts and other details on which he relied in support of the returns filed. It is averred that the petitioner's authorised representative had presented himself with the connected records and as the second respondent was not available on that day, no hearing had been held. Thereafter no opportunity for hearing had been given, but Exhibit P7 had followed. The said order passed under section 142(2A) of the Income Tax Act required the pet...
Reji C. Moncy Vs. Lissa K. Jacob
Court: Kerala
Decided on: Jan-02-2001
Reported in: AIR2001Ker202
ORDERD. Sreedevi, J. 1. This is an application put in by the petitioner for setting aside the judgment already passed by this Court and to grant a decree of nullity of marriage as prayed for. According to the petitioner there is ample evidence to find that the marriage between the petitioner and the respondent is a nullity. After appreciating the evidence on record I came to the conslusion that the petitioner is not entitled to get a decree declaring that the marriage is a nullity. Therefore, I do not find any reason to set aside the said judgment. This Court has already granted a decree for Judicial separation under Section 22 of the Indian Divorce Act. This judicial separation decree will have the effect of a decree of divorce as Section 22 reads as follows:'22. Bar to decree for divorce a mensa et toro; but judicial separation obtainable by husband or wife.--No decree shall hereafter be made for a divorce a mensa et toro, but the husband or wife may obtain a decree of judicial separ...
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