Orissa Court September 1973 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Chandramani Pradhan Vs. Hari Pasayat and ors.
Court: Orissa
Decided on: Sep-19-1973
Reported in: AIR1974Ori47
ORDERG.K. Misra, C.J.1. The petitioner Is the mortgagee. Opposite parties are the mortgagors. Opposite parties deposited Rs. 500/-towards the mortgage dues under Section 83 of the Transfer of Property Act A notice was served on the petitioner by the court to accept this amount and to give delivery of possession of the mortgage security. The petitioner's case was that he was entitled to more money and the amount deposited would not satisfy the mortgage dues. The learned Munsif after having heard the parties directed the petitioner to accept the money deposited and deliver possession of the properties with necessary documents. Against this order an appeal was filed before the Subordinate Judge, Aska, who held that no appeal lay. This revision has been filed against the order of the learned Munsif dated 7-9-1971.2. The order of the learned Munsif is wholly misconceived. Section 83 of the T. R Act, so far as relevant, runs thus:--'At any time the principal money payable In respect of any m...
Commissioner of Income-tax Vs. K.C. Behera and ors.
Court: Orissa
Decided on: Sep-13-1973
Reported in: [1976]103ITR479(Orissa)
G.K. Misra, C.J.1. The following question of law has been referred by the Tribunal under Section 256(1) of the Income-tax Act, 1961 (Act No. 43 of 1961) (hereinafter to be referred to as ' the Act').'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in cancelling the penalty imposed by the Inspecting Assistant Commissioner by resort to Explanation to Section 271(1)(c) of the Act which was introduced with effect from April 1, 1964, and also holding that there was concealment of income on the part of the assessee ?'2. Material facts may be stated in brief to answer the aforesaid question.3. The relevant assessment year is 1960-61. Assessment was made for Rs. 48,255 on the 12th of December, 1962, under Section 143 of the Act. Notice under Section 148 of the Act was issued after April 1, 1964, calling upon the assessee as to why the escaped income should not be assessed under Section 147. The notice was in respect of two entries of cash...
Commissioner of Income-tax Vs. Nandram Hunatram
Court: Orissa
Decided on: Sep-11-1973
Reported in: [1976]103ITR433(Orissa)
G.K. Misra, C.J. 1. The following question of law has been referred to this court under Section 256(1) of the Income-tax Act, 1961 :' Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the income from contract work on the ground that there was no real income, even though the assessee adopted the mercantile system of accounting '2. Relevant facts may be given in short to appreciate the point of law arising out of the appellate order. The assessee is a registered firm of four partners and derives income from various sources. The accounting period in question ended with 24th of March, 1961. The year of assessment is 1960-61. The assessee maintained the mercantile method of accounting.3. During the previous year relevant to the assessment year under reference, the assessee undertook a project styled as ' D. B. K. Railway Project'. The assessee failed to render any income from this source. From the balance-sheet of the assessee the Income-tax ...
Raghunath Naik Vs. Madan Mohan Naik
Court: Orissa
Decided on: Sep-06-1973
Reported in: AIR1974Ori159; 39(1973)CLT1179
B.K. Patra, J. 1. This is an appeal by the defendant who was unsuccessful in the Courts below. The dispute in this litigation relates to a narrow strip of land measuring 0.005 acre situate in plot No. 803/1 in mouza Bhedabahal under Sundergarh Police Station. The position of the land is indicated in red lines in the sketch map attached tp the plaint. This narrow strip of land is claimed as a passage connecting the residential house of the plaintiff standing on plot Nq. 802 to the public road on the east being plot No. 800. 2. The parties are related to each other. Defendant's paternal grand-father Mukund is the elder brother of the plaintiff Madan Mohan. In the year 1915, there was a partition between the two brothers. At that time a common Pas- sage known as Khajurtal Bat was kept apart by both the brothers to be used as a passage for both of them, from the public road to their residential houses. Subsequent thereto, there was a partition between Mukundaram and his son Narendra. At th...
Commissioner of Income-tax Vs. K.C. Behera and ors.
Court: Orissa
Decided on: Sep-05-1973
Reported in: [1976]105ITR193(Orissa)
G.K. Misra, C.J. 1. The question referred to this court under Section 256(1) of the Income-tax Act, 1961, runs thus :' Whether, in the facts and circumstances of the case, the order of the Appellate Tribunal in cancelling the penalty was justified in law ?'2. The short facts are that before the Income-tax. Appellate Tribunal an appeal was filed against the imposition of penalty of Rs. 14,500 under Section 271(1)(c) read with Section 274(2) of the Income-tax Act, 1961. The Tribunal applied the principles in Commissioner of Income-tax v. Anwar Ali : [1970]76ITR696(SC) that the revenue failed to establish that the assessee concealed the particulars of his income or deliberately furnished inaccurate particulars of that income. It is on this conclusion that the Tribunal allowed the appeal and directed refund of the payment of penalty, if already the amount had been recovered from the assessee. The reference arises out of this appellate order.3. Section 28(1)(c) of the Indian Income-tax Act,...
Addl. Commissioner of Income-tax Vs. K. Padmalochan Sahu
Court: Orissa
Decided on: Sep-04-1973
Reported in: [1974]95ITR113(Orissa)
G.K. Misra, C.J. 1. The question that has been referred to this court under Section 256(1) of the Income-tax Act, 1961, runs thus:' Whether in the presence of the karta of the Hindu undivided family, it is lawful for a member of the Hindu undivided family to sign and verify the memorandum of appeal before the first appellate authority and, if so, whether the said appeal so presented suffers from a curable irregularity or is illegal?'2. The facts out of which the aforesaid question has been referred have been stated clearly in the order of reference.3. The assessee is a Hindu undivided family consisting of Shri K.P. Sahu and Shri Padmalochan Sahu who are related as father and son. Against the order of assessment passed by the Income-tax Officer the assessee filed an appeal on March 15, 1967, before the Appellate Assistant Commissioner. The appeal petition was not signed ,by any member of the joint family, but was signed by one S.C. Das, authorised representative. The Appellate Assistant...
Smt. Annapurna Dei and ors. Vs. Akbar Patel and ors.
Court: Orissa
Decided on: Sep-03-1973
Reported in: AIR1974Ori162
S.K. Ray, J. 1. The defendants are the appellants. This appeal is directed against the reversing decision of the lower Appellate Court. 2. Originally, Arjun Patel, the ancestor of the plaintiffs was the owner of plot Nos. 1076 and 1097 measuring 27 decimals in aggregate, 9 decimals being comprised in plot No. 1076 and 18 decimals comprised in plot No. 1097. He was recorded in respect of the same in record of rights of 1926-27 settlement of Ex. Bamra State. Defendant No. 1 was the owner of plot No. 722 havingr an area of 54 decimals and of plot No. 790 having an area of 3.15 decimals. Plot No. 790 is Goda land and plot No. 722 is paddy land. These two plots 722 and 790 are the suit lands set out in Schedule A of the plaint. In 1939, Arjun Patel exchanged his two plots Nos. 1076 and 1077 with the defendant No. 1's two plots Nos. 722 and 790. In accordance with the Revenue Rules of the Ex-State of Bamra, this exchange was sanctioned by the Revenue Authority in Rev. Misc. Case No. 430/M of...
- ‹ Prev
- Next ›