Orissa Court August 1973 Judgments
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Ramswarup Bhawsinka Vs. Commissioner of Income-tax and anr.
Court: Orissa
Decided on: Aug-02-1973
Reported in: [1975]101ITR827(Orissa)
R.N. Misra, J.1. These are four applications under Article 226 of the Constitution asking for writs of certiorari to quash the demands raised by the Income-tax Officer, Ward 'D'. Cuttack, by way of interest payable by the assessee under Sections 139 and 217 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), and the orders in revision passed under Section 264(1) of that Act by the commissioner of Income-tax upholding part of the demand in respect of four assessment years 1964-65, 1965-66, 1966-67 and 1967-68. The petitioner who is the assessee under the Act happens to be the karta of a Hindu undivided family.2. The assessee made a disclosure of his income under Section 271(4A) of the Act before the Commissioner of Income-tax, Bihar and Orissa at Patna, on January 25, 1968. About two months thereafter, the assessee filed returns under Section 139(4) of the Act for the aforesaid four years. The Commissioner of Income-tax, opposite party No, 1, on March 21, 1972, arrived a...
Khemchand Agarwal Vs. the State Transport Authority and ors.
Court: Orissa
Decided on: Aug-01-1973
Reported in: AIR1974Ori104
S.K. Ray, J.1. The petitioner was an applicant for nermanenl stage carriage permit on the inter-State route of Karaniia to Tatanagar. in pursuance of notification issued bv the State Transport Authority. Orissa, O.P. No. 1 inviting applications for that route. All the applicants were duly invited under Section 57. M.V. Act (hereinafter referred to as the Act) for filing objections. Objections were filed and ultimately the State Transport Authoritv in its meeting dated 31-10-1969 granted the application of O.P. No. 3 and rejected the applications of all others including that of the petitioner. Thereupon the petitioner went up in an appeal to the O.P. No. 2 In M.V. Appeal No. 7/70. The appeal was dismissed on 18-5-1970 The petitioner has filed this application for issuance of a writ of certiorari for quashing the order dated 31-10-1969 passed by O.P. No. 1 and also of the appellate authority, namely O.P. No. 2.2. Two points have been taken. The first that the State Transport Authority ha...
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