Orissa Court February 1960 Judgments
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Ratha Harijan Vs. Narasingha Rana and ors.
Court: Orissa
Decided on: Feb-04-1960
Reported in: AIR1961Ori22
Misra, J.1. Plaintiff is the appellant against the reversing decree of the learned appellate court dismissing his suit. Defendants 1 to 3 are the natural uncles of the plaintiff and defendant No. 1 is, besides, the plaintiff's father-in-law. Defendant No. 4 is the decree-holder in Execution Case No. 93 of 1958 arising out of Money Suit No. 139 of 1950 in which defendant No. 4 was the plaintiff and defendants 1 to 3 and another (dead) were the defendants.In course of the proceeding of the suit, defendant No. 4 got certain landed properties of defendant 1 and 2 attached on 23-9-50 on the allegation that these defendants were trying to transfer them away to the plaintiff with a view todeprive him of Ms dues. About four months after the said attachment before judgment, the plaintiff got a registered sale deed from defendants 1 and 2 in respect of the suit land measuring 4.01 acres for consideration of Rs. 1000/-. In course of the execution proceeding, the plaintiff abortively put forward h...
Fagumani Khuntia Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Feb-02-1960
Reported in: AIR1960Ori142
Das, J. 1. By this application under Section 66(2) of the Indian Income-tax Act 1922, the only question referred to this Court was: 'Whether in view of the statement of the Government Cold Storage and the affidavit filed by the assesses the Tribunal was justified to hold such storage at 2600 maunds in the relevant accounting period?' 2. These two applications deal with the two assessments of the petitioner for the assessment years 1951-52 and 1952-53, the relevant accountingyears being the financial years 1950-51 and 1951-52 respectively. The assessee was a dealer in potatoes, fruits and vegetables. The potatoes sales are entirely self-transaction whereas most of the fruits and vegetables were sold by the assessee on commission basis. While passing the assessment order, the Income-tax Officer observed; 'That the assessee's dealings in potatoes are very extensive and he gets numberless wagons of potatoes from Madras and other areas.' The Income-tax officer privately obtained certain fig...
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