Orissa Court December 1975 Judgments
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Commissioner of Income-tax Vs. Bhikari Charan Panda
Court: Orissa
Decided on: Dec-04-1975
Reported in: 42(1976)CLT263; [1976]104ITR73(Orissa)
R.N. Misra, J.1. At the instance of the revenue on an application made under Section 256(1) of the Income-tax Act, 1961 (hereinafter to be referred to as 'the Act'), the Income-tax Appellate Tribunal, Cuttack Bench, has stated this case and referred the following question for opinion of the court:'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in cancelling the levy of penalty under Section 271(1)(c) of the Income-tax Act, 1961, as barred by limitation by holding that the amendment to Section 275 of the Act being operative from April 1, 1971, does not extend the period of limitation in respect of penalty proceedings initiated on December 31, 1970, pending for disposal as on April, 1971.'2. Assessee is an advocate practising at Cuttack. In respect of the assessment year 1970-71, he filed a return disclosing an income of Rs. 3.933. His income was computed at Rs. 16,300. In appeal the total income was reduced to Rs. 14,300. A penalty procee...
Kella Appalaswamy and Sons Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Dec-04-1975
Reported in: 42(1976)CLT115; [1977]106ITR487(Orissa)
R.N. Misra, J. 1. On being moved by the assessee under Section 256(1) of the Income-tax Act of 1961 (hereinafter referred to as 'the Act'), the Income-tax Appellate Tribunal, Cuttack Bench, has stated this case and referred the following question for the opinion of the court :'Whether, on the facts and in the circumstances of the case, the order of the Appellate Tribunal rejecting the appeal as time barred is proper and correct in law ?'2. Assessee is. a firm carrying on business at Jeypore in the District of Koraput. Aggrieved by the demand raised for the assessment year 1965-66, the assessee preferred a first appeal before the Appellate Assistant Commissioner. The appellate order was received by the assessee on November 23, 1970, and the assessee sent the memorandum of second appeal along with the money order receipt evidencing the remittance of the requisite fee by registered post from Jeypore to the office of the Appellate Tribunal at Cuttack on 13th of January, 1971. The memorandu...
State of Orissa Vs. Hotel Rajmahal
Court: Orissa
Decided on: Dec-04-1975
Reported in: 42(1976)CLT150; [1976]37STC232(Orissa)
R.N. Misra, J. 1. These are three references made under Section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the 'Act') at the instance of the State of Orissa by the Additional Sales Tax Tribunal and the following common questions have been referred for opinion of the court:(1) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was right in holding that the foreign liquor business and hotel business are separate businesses from each other ?(2) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was right in excluding the turnover of foreign liquor business from the turnover of the dealer ?2. The assessee is a partnership business of a hotel run in the name and style of Hotel Rajmahal at Bhubaneswar. It has three partners, namely, Sudhir, Sunil and Ashok, and the firm is a registered dealer under the Act. As shown in the statement of facts, the hotel serves meals, tea,...
Kamalendu Prasad Padhi Vs. the Sambalpur University and ors.
Court: Orissa
Decided on: Dec-02-1975
Reported in: AIR1976Ori134
Mohanti, J.1. Petitioner appeared at the Final B. A. Examination of 1974 from the G. M. College, Sambalpur affiliated to the Sambelpur University. His result was withheld on the ground that he had adopted unfair means at the Examination in Political Science Paper II and Psychology Paper I held on 24-4-74 and 10-5-74 respectively. On 12-8-74 he was served with a charge-sheet to show cause against the alleged malpractice. The charge-sheet runs as follows :'You appeared at the Annual B.A. (Hons.) Examination of 1974 conducted by the Sambalpur University, with Roll No. 1888 at G. M. College Centre. It has been reported that you adopted unfair means at the examination in Political Science II and Psychology I paper on 24-4-74, 10-5-74. In this connection I am directed to say that the following charges have been made against you. 1 (a). While the examination in the paper mentioned above was in progress, you were found in possession of incriminating material. You were warned before the commenc...
Commissioner of Income-tax Vs. Raja S.N. Bhanja Deo
Court: Orissa
Decided on: Dec-01-1975
Reported in: [1977]106ITR748(Orissa)
R.N. Misra, J.1. At the instance of the revenue, the Appellate Tribunal has stated a case and referred the following two questions for opinion oi the court:'(1) Whether, in the facts and circumstances of the case and in view of sections 37(3) and 38(1) of the Orissa Estates Abolition Act, 1951, interest on the amount of compensation payable to the assessee, who is an intermediary as defined in that Act, accrues year after year after the date of vesting of the estate or whether it could accrue only after the amount of compensation was quantified and ascertained under Chapter 5 of the Orissa Estates Abolition Act, 1951 ? (2) Whether, in the facts and circumstances of the case and in the absence of accounts maintained by the assessee either in mercantile or cash system, and in view of sections 4 and 5 of the Income-tax Act, 1961, income arising to the assessee by way of interest is assessable to tax when it accrued or when it was received ?' 2. Assessee was the ex-proprietor of the erstwh...
Commissioner of Income-tax Vs. Narula Cold Storage and Ice Factory
Court: Orissa
Decided on: Dec-01-1975
Reported in: [1976]104ITR148(Orissa)
R.N. Misra, J.1. At the instance of the revenue the Income-tax Appellate Tribunal has stated this case and referred the following question for opinion of the court:'Whether, on the facts and in the circumstances of the case, and on a true interpretation of Clause (a) of Sub-section (3) of Section 34 of the Income-tax Act, 1961, the Appellate Tribunal was correct in holding that the assessee-firm by making entries in respect of development rebate and development rebate reserve even after the closure of the accounts on March31, 1964, was entitled to development rebate for the assessment year 1964-65?'2. Assesses is a registered firm and the relevant year of assessment is 1964-65 corresponding to the accounting period ending March 31, 1964. Assessee maintained accounts according to the mercantile system. Profits from a cold storage and ice factory constitute the main source of income. Assessee filed its return for the year on February 12, 1968, showing a loss of Rs. 40,067. On 6th of Marc...
Khubchand Narsing Das Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Dec-01-1975
Reported in: 42(1976)CLT326; [1976]104ITR602(Orissa)
R.N. Misra, J. 1. On an application of the assessee, the Income-tax Appellate Tribunal has stated this case and referred the following question for opinion of the court: ' Whether, in the facts and circumstances of the case, with respect to the default in payment of the advance tax for the assessment year 1968-69 computed with reference to the completed assessment for the assessment year 1962-63, the final order referred to in Section 221(2) of the Income-tax Act' is the order of assessment made for the assessment year 1968-69 and whether the penalty levied for that default should be cancelled on that basis 2. Assessee is a firm and the relevant year of assessment is 1968-69. By notice under Section 210 of the Income-tax Act (hereinafter referred to as the Act) served on the assessee on May 23, 1967, the assessee was called upon to pay advance tax for the assessment year 1968-69. There was default in compliance with the demand and accordingly the Income-tax Officer levied penalty of Rs...
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