Orissa Court November 1991 Judgments
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Commissioner of Income-tax and anr. Vs. Income-tax Appellate Tribunal ...
Court: Orissa
Decided on: Nov-27-1991
Reported in: (1991)100CTR(Ori)247; [1992]198ITR188(Orissa)
A. Pasayat, J.1. The challenge in this writ application is to the order passed by the Income-tax Appellate Tribunal, Cuttack Bench (in short, ' the Tribunal '), purportedly exercising power under Section 254(2) of the Income-tax Act, 1961 (in short, ' the Act ').2. The background facts are that, for the assessment year 1982-83, Messrs. Union Steel Products, a partnership firm (hereinafter referred to as ' the assessee '), was assessed on an income of Rs. 24,69,530. The assessee had received a sum of Rs. 13,43,000 in respect of an award in arbitration proceedings, interest of Rs. 11,48,575 and Rs. 38,641, and costs of Rs. 1,054. These formed the subject-matter of assessment. While computing the income, the Assessing Officer deducted a sum of Rs. 66,808 claimed by the assessee to have been incurred for earning the award amount. The assessee challenged the assessment in appeal before the Commissioner of Income-tax (Appeals). By order dated January 30, 1987, the Commissioner of Income-tax ...
Commissioner of Income-tax Vs. Income-tax Appellate Tribunal and anr.
Court: Orissa
Decided on: Nov-27-1991
Reported in: [1992]196ITR690(Orissa)
A. Pasayat, J.1. The point involved in this writ application is whether the Income-tax Appellate Tribunal, Cuttack Bench (in short 'the Tribunal'), was justified in recalling its order dated April 14, 1989, in I.T.A. No. 76/CTK of 1986 and C.O. No. 28(CTK) of 1986, in purported exercise of the powers under Section 254(2) of the Income-tax Act, 1961 (in short 'the Act').2. The background facts, shorn of unnecessary details, are as follows :A partnership-firm styled M/s. Bombay Hotel (hereinafter referred to as 'the assessee') runs a hotel and, for the assessment year 1982-83, was assessed to income tax by the Income-tax Officer, Ward-A, Special Investigation Circle, Bhubaneswar. On the basis of certain documents seized during a search of the premises of the assessee on August 24, 1981, the figures submitted by the assessee were rejected and an addition of Rs. 60,540 to the declared income was made. In appeal, the addition was reduced by Rs. 50,540 by the Commissioner of Income-tax (Appe...
Commissioner of Income-tax Vs. Income-tax Appellate Tribunal and Anoth ...
Court: Orissa
Decided on: Nov-27-1991
Reported in: (1992)102CTR(Ori)79; [1992]196ITR590(Orissa)
A. PASAYAT. - The point involved in this writ application is whether the Income-tax Appellate Tribunal, Cuttack Bench (in short 'the Tribunal'), was justified in recalling its order dated April 14, 1989, in I.T.A. No. 76/CTK of 1986 and C.O. No. 28 (CTK) of 1986, in purported exercise of the powers under section 254(2) of the Income-tax Act, 1961 (in short 'the Act').The background facts, shorn of unnecessary details, are as follows :A partnership-firm styled M/s. Bombay Hotel (hereinafter referred to as 'the assessee') runs a hotel and, for the assessment year 1982-83, was assessed to income-tax by the Income-tax Officer, Ward-A, Special Investigation Circle, Bhubaneswar. On the basis of certain documents seized during a search of the premises of the assessee on August 24, 1981, the figures submitted by the assessee were rejected and an addition of Rs. 60,540 to the declared income was made. In appeal, the addition was reduced by Rs. 60,540 to the declared income was made. In appeal, ...
Surya Kumar Behera Vs. Board of Revenue and ors.
Court: Orissa
Decided on: Nov-26-1991
Reported in: 1992(I)OLR384
G.B. Pattnaik, J.1. An interesting question of law arises for consideration in the present writ application as to whether the suo motu power of revision conferred upon the Board of Revenue under Sub-section (2) of Section 59 of the Orissa Land Reforms Act can be exercised over and over again or once the said power is exercised, it is no longer open for the Board to exercise that power afresh.2. The aforesaid question arises under the following circumstances ; A suo motu ceiling proceeding was registered by the Revenue Officer, Jaipatna (opp. party No. 3) which was registered as O. L. R. Ceiling Case No. 533 of 1977. The petitioner appeared before the Revenue Officer and filed his objection. The Revenue Officer then made a spot enquiry and ultimately by order dated 19-8-1977 came to hold that the petitioner had a surplus land of 1.80 standard acres and the Draft Statement was prepared showing the aforesaid surplus of 1.80 standard acres. The Draft Statement was confirmed by order dated ...
Rajendra Prasad Sahoo Vs. Deputy Registrar, Co-operative Societies, Ka ...
Court: Orissa
Decided on: Nov-22-1991
Reported in: AIR1992Ori55; 1992(I)OLR400
R. C. Patnaik, J.1. The petitioner in this writ application under Article 226 of the Constitution of India has assailed the election of the members of the committee of Bhawani-patna Central Co-operative Bank Limited (hereinafter called, 'the Bank') held on 28-7-1985.2. The Bank, being a Central Co-operative Bank, has societies as its members (vide Section 16, Sub-section (1) read with Sub-section (3) of the Orissa Co-operative Societies Act). 239 primary societies are its members. As provided in Section 28, the management of the Bank, which is a society, vests in a committee constituted in accordance with the rules and its bye-laws (vide Section 28, Sub-section (1)). As provided in Sub-section (1-a) thereof, the term of office of the committee is for four years from the date of assumption of the office by the committee. The members of the Bank are divided in 12 constituencies. Each constituency is to elect a member -- a Director to constitute the committee of the Bank. The Bank has two...
Commissioner of Wealth-tax Vs. Income-tax Appellate Tribunal and anr.
Court: Orissa
Decided on: Nov-22-1991
Reported in: [1992]197ITR263(Orissa)
A. Pasayat, J. 1. The short point involved in this writ application is whether the Income-tax Appellate Tribunal, Cuttack Bench (in short, ' the Tribunal'), was justified in recalling its order dated April 12, 1989, passed in W. T. A. No. 28/CTK of 1988 in purported exercise of its powers under Section 35(1)(e) of the Wealth-tax Act, 1957 (in short, ' the Act'). 2. The background facts are that the aforesaid appeal filed by the assessee before the Tribunal was dismissed by order dated April 12, 1989. The primary challenge in the appeal was to the valuation made by the Wealth-tax Officer, Dhenkanal, and affirmed in appeal by the first appellate authority. It was urged that the house at Bhubaneshwar was constructed for residential purposes and was partly used as residence-cum-office, and, therefore, the valuation should have been made in terms of rule 1BB of the Wealth-tax Rules, 1957 (in short,' the Rules'). Similarly, the mode of valuation of the property situated at Dhenkanal was also...
Commissioner of Income-tax Vs. Pyarilal Kasam Manji and Co.
Court: Orissa
Decided on: Nov-22-1991
Reported in: (1992)101CTR(Ori)247; [1992]198ITR110(Orissa)
A. Pasayat, J.1. Since the point involved in these references made by the Income-tax Appellate Tribunal, Cuttack Bench (in short, 'the Tribunal') under Section 256(1) of the Income-tax Act, 1961 (in short, 'the Act'), is common, they are being disposed of by this common judgment. The question that has been referred reads as follows :'Whether, on the facts and in the circumstances of the case, the sales tax collected by the assessee and paid after the end of the relevant previous year but within the time allowed under the relevant sales tax law is to be disallowed under Section 43B of the Income-tax Act, 1961, while computing the business income of the said previous year?'2. For the assessment year 1984-85, the assessee in each of these cases filed a return as required under the Act. Liability in respect of sales tax was indicated on the liabilities side of the balance-sheet. The said liability was treated as part of the taxable income of the assessee with reference to Section 43B of th...
Commissioner of Income-tax Vs. T. Omer and Company
Court: Orissa
Decided on: Nov-22-1991
Reported in: (1992)102CTR(Ori)36; [1992]196ITR736(Orissa)
A. Pasayat, J. 1. At the instance of the Revenue, the following questions have been referred to this court under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), by the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (hereinafter referred to as 'the Tribunal'), for adjudication :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that individually the partners could gift the property of the firm to their respective wives during the subsistence of the partnership firm ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee-firm could not be assessed to tax on rental income from property at Madras from July, 1982?' 2. The dispute relates to one T. Omer and Company, a partnership firm (hereinafter referred to as 'the assessee'). The factual position so far as is relevant for the purpose of determination of the questions is that a...
Santipriya Jena and anr. Vs. Rabati Nayak and ors.
Court: Orissa
Decided on: Nov-22-1991
Reported in: 1992(I)OLR389
S.C. Mohapatra, J. 1. Plaintiffs are petitioners in this Civil Revision.2. In a suit for partition, trial Court having passed an order of abatement of the suit under Section 4(4) of the Orissa Consolidation of Holdings and Prevention of Fragmentation of Land Act, 1972 (hereinafter referred to as 'the Act'). It was assailed in Civil Revision. Order was set aside and it was observed as follows :'What the learned Munsif is required now to do is to examine the pleadings of the parties and in order to appreciate the substance thereof and find out whether complete relief in the facts of the case would be available to the plaintiffs before the consolidation authorities. If the learned Munsif comes to the conclusion that a specific prayer for setting aside the document In question is necessary to be made, he may call upon the plaintiffs to suitably amend the plaint and pay additional court-fee payable, and then decide as to whether the suit would be confined to such relief alone leaving the pa...
Orissa Mining Corporation Ltd. and anr. Vs. Union of India (Uoi) and o ...
Court: Orissa
Decided on: Nov-20-1991
Reported in: AIR1992Ori61
G.B. Patnaik, J.1. These two writ applications -- one at the instance of the Orissa Mining Corporation Ltd. and the other at the instance of the State of Orissa --are directed against the one and the same order dt. 25-6-1987, annexed as Annexure 14, and both the cases were heard together and are being disposed of by this common judgment. By the impugned order of the Central Government dated 25-6-1987, the Central Government in exercise of powers conferred under Section 30 of the Mines and Minerals (Regulation & Development) Act, 1957 (hereinafter referred to as the 'Act') set aside the impugned order of the State Government as well as the reservation made by the State and has directed that the area in question be granted to opposite party No. 2 under a mining lease.2. 2,499.40 acres of land in villages of Siljora, Gurda, Balda and Kalimati in the district of Keonjhar had been given to M/s. Serajuddin & Company under a mining lease for extraction of manganese ore by order dated 1-11-194...
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