Kerala Court March 2003 Judgments
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Commissioner of Income-tax Vs. Javerilal and Co. (P.) Ltd.
Court: Kerala
Decided on: Mar-19-2003
Reported in: (2004)187CTR(Ker)326; [2004]265ITR460(Ker)
G. Sivarajan, J.1. The following question of law is referred by the Income-tax Appellate Tribunal, Cochin Bench, to this court pursuant to the direction issued by this court in the judgment dated November 11, 1998, in O. P. No. 11138 of 1998, at the instance of the Commissioner of Income-tax, Cochin.'Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in interfering with the order of the Commissioner of Income-tax (Appeals) ?'2. The brief facts necessary for decision of this case are as follows. The assessee is a company in which the public are not substantially interested. The assessee obtained a leasehold right in respect of a piece of land from the Cochin Port Trust and the assessee had constructed a building therein for the purpose of his business. The assessee sold the building during the accounting period relevant to the assessment year 1986-87 to M/s. Ram Bahadur Thakur Pvt. Ltd, for a consideration of Rs. 2,34,000. The Assessing Off...
Baby John Vs. General Manager, Parvathy Mills Ltd. and anr.
Court: Kerala
Decided on: Mar-19-2003
Reported in: (2004)ILLJ773Ker
ORDERM.R. Hariharan Nair, J.1. The petitioner was a worker of Parvathy Mills, Kollam. He is aggrieved that the Labour Court, Kollam upheld the order of the management passed in disciplinary proceedings and confirmed the dismissal of the petitioner along with 9 others in Exhibit P6 award.2. The charge against the petitioner was that in the course of an illegal strike he, along with others tried to push a big Godrej steel almirah on to an officer of the Mills where he was working and that if no one had blocked the almirah it would have fallen on the officer with fatal results. It was also alleged that the petitioner at the time was in drunken condition. 3. After due enquiry, the Enquiry Officer confirmed the fact that as alleged in the charge, the said incident did took place and it was thereupon that the management imposed punishment of dismissal from service which ultimately resulted in the impugned order.4. The learned counsel for the petitioner submitted that the occurrence took plac...
Urban Stanislaus Co. Vs. Cit
Court: Kerala
Decided on: Mar-19-2003
Reported in: [2003]130TAXMAN244(Ker)
Jawahar Lal Gupta, C.J.Has the Income Tax Appellate Tribunal erred in taking the view that the amount of Rs. 5,34,572 earned by way of interest by the assessee was income from other sources and thus could not be included under section 80HHC of the Income Tax Act, 1961 This is the short question that arises for consideration in this appeal under section 260A of the Act. A few facts may be noticed.2. The assessee is engaged in the business of exporting cashew nuts. During the assessment year 1993-94, the assessee had earned an interest of Rs. 5,34,572 on the fixed deposits. The assessee claimed that the amount of interest was to be considered as income from business and not under other sources. The assessing authority rejected it. On appeal, the order of the assessing authority was reversed. However, the revenue's claim was accepted by the Tribunal. Hence this Appeal.3. Mr. Koehunni Nair contends that the appellant had taken loan from the Bank. 20 per cent of the sale proceeds had to be ...
Mohammed Abdul Kader Vs. Income Tax Officer and anr.
Court: Kerala
Decided on: Mar-19-2003
Reported in: (2004)187CTR(Ker)323
Jawahar Lal Gupta, C.J.1. The appellant is an income-tax assessee. He filed a petition under Article 226 of the Constitution with the prayer that the orders, copies of which have been placed on record as Exts. P1 to P3 by which additional demand was raised by the assessing authority be quashed. The petition was considered by the learned Single Judge. Keeping in view the fact that the appellant has filed separate appeals against the three orders, it was directed that the said appeals shall be disposed of by the appellate authority within a period of four months. It was further directed that the recovery proceedings shall remain stayed subject to the assessee depositing 30 per cent of the arrears demanded by the authority.2. The appellant has not made the deposit. He has, however, filed the present appeal.3. We have heard Mr. Dale P. Kurian, learned counsel for the appellant. He contends that in respect of an earlier year of assessment, this Court had granted an interim stay, a copy of w...
Mohammed Abdul Kader Vs. Ito
Court: Kerala
Decided on: Mar-19-2003
Reported in: [2004]134TAXMAN781(Ker)
Jawahar Lal Gupta, C.J.The appellant is an income-tax assessee. He filed a petition under article 226 of the Constitution of India with the prayer that the orders, copies of which have been placed on record as Exts. P1 to P3 by which additional demand was raised by the assessing authority be quashed. The petition was considered by the learned Single Judge. Keeping in view the fact that the appellant has filed separate appeals against the three orders, it was directed that the said appeals shall be disposed of by the Appellate Authority within a period of four months. It was further directed that the recovery proceedings shall remain stayed subject to the assessee depositing 30 per cent of the arrears demanded by the authority.2. The appellant has not made the deposit. He has, however, filed the present appeal.3. We have heard Mr. Dale P. Kurian, learned counsel for the appellant. He contends that in respect of an earlier year of assessment, this court had granted an interim stay, a cop...
Thomayar Vs. Mary
Court: Kerala
Decided on: Mar-18-2003
Reported in: 2004(1)KLT863
K.S. Radhakrishnan, J.1. All these appeals arise out of a common Judgment in O.S.No. 88 of 1985 of the Sub Court, Palghat. A.S. No. 380 of 1989 is preferred by defendants 1 to 8. A.S.No. 477 of 1989 is by 9th defendant and A.S.No. 387 of 1989 is by 10th defendant.2. Suit was instituted for partition of plaint B schedule properties and allotment of one-fourth share with appropriate mesne profits. The case of the plaintiff is as follows: Defendants 1 and 10 are the children of Anthoni Ammal. Ninth defendant is the sister of Anthoni Amma and they are the daughters of Ponnan alias Muthappan who is the son of Anthony Muthu. Anthony Muthu had two more children by name Nayakam and Alphonse. First defendant is the son of Nayakam. Nayakam had a daughter by name Anthoni Ammal. Defendants 2 to 8 are the children of the first defendant Eleventh defendant is the son of 7th defendant. Plaint B schedule property originally belonged to Ponnan alias Muthappan. Plaintiff's mother died in 1947. Ninth def...
P.V. Jacob Vs. Commissioner of Wealth Tax
Court: Kerala
Decided on: Mar-17-2003
Reported in: (2003)183CTR(Ker)303; [2004]265ITR238(Ker)
G. Sivarajan, J. 1. The matter arises under the WT Act, 1957, for short 'the Act'. The assessee under the Act is the appellant. He was a partner in a firm styled as M/s Varkey Jacob & Co., which took on lease the estate styled as Velanikkara Thattil Estate to the extent of l/3rd share in the said estate. The said estate belonged to the mother of the appellant. The State Government acquired the estate in the year 1970 and the possession was taken over by Government in 1973. The business of the firm M/s Varkey Jacob & Co. came to an end with the acquisition of the said estate. In the present case, we are concerned with the assessment of the appellant under the Act for the year 1986-87. The appellant filed a return of wealth for the asst. yr. 1986-87 on 23rd Oct., 1990. In the said return, the assessee had shown the value of right to receive enhanced compensation and interest in respect of appellant's right on the acquired property at Rs. 10,82,015. Later, the assessee filed a revised ret...
Commissioner of Income Tax Vs. Wandoor Jupitor Chits (P) Ltd.
Court: Kerala
Decided on: Mar-17-2003
Reported in: (2003)183CTR(Ker)316
G. Sivarajan, J.1. These three cases are posted for defect, since the applicant has not remitted the printing charge, nor produced paper books.2. Learned standing counsel for the Revenue appearing for the applicant submits that the question referred for decision of this Court is covered by the judgment of the Supreme Court in Vijaya Laxmi Sugar Mills Ltd. v. CIT : [1991]191ITR641(SC) .3. We have heard Shri N.F. James, learned counsel appearing for the respondent-assessee also.4. The following question of law is referred for the decision of this Court :'Whether, on the facts and in the circumstances of the case, the assessee is entitled to the deduction under Section 57(iii) of the IT Act, 1961 ?'5. The assessee is a company in liquidation. For the asst. yrs. 1987-88 and 1988-89, the assessee, a company in liquidation, returned Rs. 1,78,470 and Rs. 2,77,900, respectively, as interest earned on the funds of the company invested in fixed deposits and claimed Rs. 1,65,000 and Rs. 2,30,083 ...
Teejan Beverages Ltd. Vs. State of Kerala and ors.
Court: Kerala
Decided on: Mar-17-2003
Reported in: [2003]131STC538(Ker)
G. Sivarajan, J. 1. The first four appeals arise from the common judgment in O.P. Nos. 35719 of 2001, 4430 of 1999-B, 34182 and 34092 of 2001 of the learned single Judge Reported in [2002] 128 STC 216. W.A. No. 1089 of 2002 arises from the separate judgment in O.P. No. 31415 of 1999 following the common judgment in the writ petitions which are the subject-matter of the first four appeals. Though the appellants in all these appeals are different persons, the question involved in all these appeals is one with regard to the eligibility for exemption from payment of sales tax under the Notification S.R.O. No. 1729 of 1993 in respect of their product styled as 'mineral water' and later called as 'packaged drinking water'. Therefore, all these writ appeals are being disposed of by this common judgment. 2. The petitioners in the writ petitions are the appellants. They are either proprietary concerns, or partnership firms or private limited companies. However, all the appellants are small-scal...
Mrs. Lucy Kochuvareed (Decd.) (Through Legal Heir P.V. Jacob) Vs. Comm ...
Court: Kerala
Decided on: Mar-17-2003
Reported in: [2003]263ITR215(Ker)
G. Sivarajan, J.1. The matter arises under the Wealth-tax Act, 1957 (for short 'the Act'). W. T. A. Nos. 1, 3, 8, 9, 11 and 12 of 2003 are filed by the assessee, namely, the late Mrs. Lucy Kochu Vareed, represented by her son, Sri P. V. Jacob. W. T. A. Nos. 4, 5, 6, 7, 10 and 13 are filed by the assessee, namely, Sri P. V. Jacob. The assessment years concerned in the first batch of cases are 1979-80 to 1984-85, and the assessment years concerned in the second batch of cases are 1980-81 to 1985-86. Though the assessees in both these batch of cases are different (in the sense that the assessee in the first batch of cases is the mother of the appellant in the second batch of cases, who also represents the estate of the deceased mother), the question arising for consideration in all these cases is one and the same, that is, as to whether the Income-tax Appellate Tribunal while deciding the appeals filed by them was justified in issuing directions which, according to the assessee, are beyon...
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