Orissa Court April 1981 Judgments
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State of Orissa Vs. B.N. Agarwala
Court: Orissa
Decided on: Apr-20-1981
Reported in: AIR1981Ori124; 52(1981)CLT37
P.K. Mohanti, J. 1. This is an appeal under Section 39(vi) of the Indian Arbitration Act against the order of the learned Subordinate Judge of Bhubaneswar refusing to set aside an award.2. The respondent was entrustedwith the work (Construction of Chhatrang M. I. P. Head Works) by the Executive Engineer, R. E. Division, Phulbani after acceptance of the tender submitted by him. An agreement was entered into between the parties and interms thereof the respondent took upexecution of the work. Disputes havingarisen between the parties in respect ofthe work, the Chief Engineer, R. E. O.appointed Shri B. N. Das, Superintending Engineer as Arbitrator. The Arbitrator submitted his award on 25-2-1980awarding a sum of Rs. 50,465.12 infavour of the respondent. The detailsof the award are as follows :(1) Payment for drilling of holes for blasting workRs. 1383.94(2) Refund of depart mental recovery as costs for blasted stonesRs. 4435.00(3) Payment for sorting out and breaking of blasted stonesRs. 2...
Narayan Nepak Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Apr-20-1981
Reported in: 51(1981)CLT573; [1982]136ITR133(Orissa)
Misra, C.J.1. On the assessee's application under Section 256(2) of the I.T. Act of 1961 (hereinafter referred to as 'the Act'), this court directed the Income-tax Appellate Tribunal, Cuttack Bench, to state a case and refer the following question for the opinion of the court :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in holding that the members of the family constitute an association of persons and are liable to be assessed in that status?'2. The relevant assessment years are 1973-74 and 1974-75. The assessee, an individual, was previously assessed in the status of an HUF in respect of the share income earned by the joint family from a firm known as M/s. Sri Narayan Bastralaya. The previous year for the assessment year 1973-74 was the calendar year 1972 ending on December 31, 1972. On December 31, 1971, there was a partial partition in the HUF in respect of the interest of the family in the firm and as a result of such partition, ...
Commissioner of Wealth-tax Vs. K.B. Pradhan
Court: Orissa
Decided on: Apr-20-1981
Reported in: [1981]130ITR393(Orissa)
R.N. Misra, C.J. 1. These references under Section 27(1) of the W.T. Act of 1957 (hereinafter referred to as ' the Act'), have been made by the Wealth-tax Appellate Tribunal, Cuttack Bench, at the instance of the revenue and the question referred is :'Whether the benefit of exemption under Section 5(1)(iv) of the Wealth-tax Act can be extended to an incomplete house or house which is under process of construction '2. The assessee is an individual. The assessment years involved are 1973-74 and 1974-75, with the relevant valuation dates being March 31, 1973, and March 31, 1974, respectively. The assessee started construction of a house in the assessment year 1972-73, and the same was completed in the assessment year 1975-76. Up to the valuation date, March 31, 1973, the assessee had invested about Rs. 59,000 inclusive of cost of land at Rs. 7,000 and up to March 31, 1974, the investment was to the tune of Rs. 79,690. Assessee claimed exemption in respect of the house under Section 5(1)(i...
Commissioner of Income-tax Vs. Patnaik and Co. (P.) Ltd.
Court: Orissa
Decided on: Apr-17-1981
Reported in: [1983]140ITR204(Orissa)
1. This is an application of the Revenue under Section 256(2) of the I.T. Act to direct the Appellate Tribunal, Cuttack Bench, to state a case and refer the following two questions for opinion of the court:'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in coming to the conclusion that the assessee became aware of its liability to pay interest only in April, 1972, when only the party had filed a suit for execution of the compromise decree or from the date of compromise decree ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in allowing the claim of interest pertaining to earlier years as an admissible deduction for the assessment year in question ?' 2. The assessee is a private limited company and carries on business as a dealer in motor vehicles and spare parts. The relevant assessment year is 1973-74, with the previous year ending on March 31, 1973. The assessee claimed deduction of interest amo...
Pramath Kumar Bhuyan Vs. Commissioner of Income Tax.
Court: Orissa
Decided on: Apr-17-1981
Reported in: 52(1981)CLT114; (1981)24CTR(Ori)79
R. N. Misra, C.J. - At assessees instance, this court on an application u/s 256(2) of the IT Act of 1961 (hereinafter referred to as the Act) directed the Cuttack Bench of the IT Appl. Tribunal to state a case and refer the following question for the court opinion.'Whether on the facts and in the circumstances of the case, the claim of deduction of Rs. 17,843 was admissible as a deduction ?'2. Assessee is an individual and derives income from fabrication and supply of iron goods to Government. He carries on repair work. The relevant assessment year is 1974-75 corresponding to the previous year ending on 31-3-1974. During the year, assessee supplied goods worth Rs. 4,65,578 to Governments departments. Complete accounts were not maintained and assessee returned estimated profit of 15% on the total sale. From the gross profits, a deduction of Rs. 48,00 was claimed by way of expenses and the balance was offered as net income for taxation. The ITO recomputed the income by deducting sales-ta...
Mst. Amruta Dei and ors. Vs. State of Orissa and anr.
Court: Orissa
Decided on: Apr-16-1981
Reported in: AIR1982Ori12; 52(1981)CLT19
N.K. Das, J.1. Both the appeals relate to two cases for compensation arising out of the same accident, in which two clerks of the office of R. T. O. Sundargarh died. The accident is of a Govt. Jeep which took place on 9-1-1977 at about I A. M. The age of the deceased Lingaraj Behera in Miscellaneous Appeal No. 51 of 1979 was 26 years and he was having income of Rs. 270.00 per month (as appears from the written statement) as a Lower Division Cferk. In Misc. Appeal No. 52 of 1979 the deceased was Bipin Bihari Pradhan aged about 25 years. The legal heirs of late Lingaraj Behera claimed Rs. 10,800.00 and the claimants of deceased Bipin Bihari Pradhan laid a claim of Rs. 49,680.00.2. In the morning of 9-1-1979 at about 7 A. M. the R. T. O. Sundargarh went to Purunapani via Biramitrapur for checking of vehicles. The Junior Motor Vehicle Inspector (O, P. W. 2) and one Sri G. C. Patnaik, the Enforcement Inspector also accompanied him. P. W. 3 was the official driver of the jeep. The two deceas...
Commissioner of Income-tax Vs. Electrosteel Castings Ltd.
Court: Orissa
Decided on: Apr-16-1981
Reported in: (1981)24CTR(Ori)181; [1981]130ITR25(Orissa)
Misra, C.J.1. The Cuttack Bench of the Income-tax Appellate Tribunal at the instance of the revenue has stated this case underSection 256(1) of the I.T. Act of 1961 (hereinafter referred to as 'the Act'), and has referred the following question for opinion .of the court:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the sanitary and water supply installations inside the factory did not come under the head 'Hydraulic works, pipelines and sluices' as described under item III(ii)A(1) of Appendix I to the Income-tax Rules, 1962, and that the assessee was entitled to extra shift depreciation allowance thereon as claimed by it?'2. Assessee is a public limited company deriving income from manufacture and sale of steel castings, grinding media, steel ingot castings and G.I. pipes. The relevant assessment year'is 1974-75 with the year ending with 30th of September, 1973, as the previous year. Assessee claimed before the ITO extra shift...
Orissa Local Body Employees' Federation Vs. State of Orissa and Anr.
Court: Orissa
Decided on: Apr-15-1981
Reported in: AIR1981Ori116; 51(1981)CLT545
Misra, C.J.1. This application by the Orissa Local Body Employees' Federation through its General Secretary challenges the vires of the Orissa Local Fund Service Rules, 1975, made by the State Government in exercise of powers conferred under Section 81 (2) of the Orissa Municipal Act (hereinafter referred to as the 'Act'). In particular, challenge has been raised against Rules 3 (1), 10 and 11 (1) thereof, These rules read thus:--'3. (1) The Local Fund Service shall be constituted by the State Government as per the provision in Sub-section (1) of Section 81 of the Act, and shall include such of the posts of the Municipalities as specified by the Government from time to time by order in this behalf,10. The Director of Municipal Administration shall have power to transfer employees of the service from one Municipality to another and, for this purpose, he shall have power to call for necessary papers like Service Book and Confidential character rolls from concerned Municipality.11. (1) In...
Gadachandi Thakurani and ors. Vs. Udi Barik and ors.
Court: Orissa
Decided on: Apr-15-1981
Reported in: AIR1981Ori126; 51(1981)CLT559
ORDERP.K. Mohanti, J. 1. This Civil Revision is directed against ah order rejecting the plaintiffs' prayer for substitution in place of a deceased defendant and for setting aside abatement of the suit.2. In Title Suit No. 317/78 on the file of the learned Munsif of Puri, the Advocate for defendant No. 1 filed a memo on 3-12-1980 intimating the Court that his client had died on 1-9-1980. The case was posted to 30-1-1981 for hearing on the memo. On 30-1-1981 the plaintiffs filed an application for substitution of the legal representative of the deceased defendant No. 1. By a separate application supported by affidavit, they also prayed for setting aside abatement of the suit. It was alleged, in the application for setting aside abatement that the plaintiffs came to know about the death of defendant No. 1 on 1-9-1980. By a subsequent affidavit dated 3-2-1981 the plaintiffs stated that they came to know about the death of defendant No. 1 on 3-12-1980 when a memo to that effect was filed by...
Ratanlal Omprakash Vs. Commissioner of Income-tax
Court: Orissa
Decided on: Apr-15-1981
Reported in: 52(1981)CLT222; [1981]132ITR640(Orissa)
R.N. Misra, C.J. 1. The Cuttack Bench of the Income-tax Appellate Tribunal has stated this ease pursuant to an order of this court under Section 256(2) of the I.T. Act, 1961 (hereinafter referred to as ' the Act'), and has referred the following question for opinion of the court: ' Whether, on the facts and in the circumstances of the case, the revenue is justified in rejecting the books of account of the assessee and proceed to estimate the sales as also the rate of gross profit ' 2. The year of assessment is 1974-75, ending with the accounting period October 25, 1973. The assessee deals in handloom and mill-made cloth. It disclosed a gross profit of Rs. 73,570 on a total turnover of Rs. 12,90,690 in handloom cloth which worked out to about 6 per cent, (of the turnover). In regard to sale of Rs. 3,05,000 worth of mill-made cloth, it returned a loss of Rs. 185. The ITO, in the absence of properly maintained books of account and particularly on account of the non-maintenance of day-to-d...
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