Court : Orissa
Decided on : Apr-05-1976
Reported in : [1976]105ITR82(Orissa)
R.N. Misra, J.1. This is a reference made under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), by the Income-tax Appellate Tribunal, Cuttack Bench, at the instance of the revenue and the following question has been referred for the 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 (substituted by Act 42 of 1970) being operative from April 1, 1971, does not extend the period of limitation in respect of penalty proceedings initiated on October 21, 1970, pending for disposal as on April 1, 1971 ?'2. Assessee is an individual and the relevant assessment year is 1968-69. Return for the year was filed on November 12, 1968, disclosing income of Rs. 11,570 but assessment was completed on a total income of Rs. 28,894 on 20th of ...
Tag this Judgment!Court : Orissa
Decided on : Jun-15-1976
Reported in : 1977CriLJ142
S.K. Ray, A.C.J.1. This revision has come before us by way of reference made at the instance of Honourable Das, J., who was of opinion that this case involved important questions of law.It arises out of a proceeding under Section 145, Criminal Procedure Code in which the petitioners were members of the second party and which was registered as Misc. Case No. 7/1 of 1972 in the court of Sub-divisional Officer and Magistrate, First Class, Bhadrak. The preliminary order was passed on 15-4-1972. The dispute relates to 15 decimals of land appertaining to Plot No. 2137 and 8 decimals of land appertaining to Plot No. 2139 in village Guamal, P.S. Tihidi, District Balasore. The parties concerned filed their affidavits in due course. As the Magistrate was unable to decide as to which of them was in possession of the subject-matter of dispute on the date of the preliminary order, he acted under Section 146 old Criminal Procedure Code by attaching it, drawing up a statement of the facts of the case...
Tag this Judgment!Court : Orissa
Decided on : Aug-04-1976
Reported in : AIR1977Ori1; 42(1976)CLT1097
R.N. Misra, J.1. Jajangi Hat is a municipal market located within the Talcher Municipal area in the district of Dhenkanal. The Executive Officer of the said Municipality settled the said market on licence basis with the petitioner for the years 1965-66 and 1967-68. Petitioner having failed to pay up the dues, the Certificate Officer of Talcher instituted certificate case No. 29 of 1969-70 for the recovery of the outstanding sum. Petitioner challenged the tenability of the certificate proceeding on several grounds, but the Certificate Officer overruled the same. Petitioner carried an appeal to the Collector of Dhenkanal and being unsuccessful moved the Revenue Divisional Commissioner at Sambalpur in revision and having failed before that authority moved the Member, Board of Revenue, in a further revision who also dismissed his revision petition. This writ application has thereafter been filed asking for a writ of certiorari for quashing of the certificate proceeding.2. Though several co...
Tag this Judgment!Court : Orissa
Decided on : Oct-11-1976
Reported in : AIR1977Ori69
R.N. Misra, J.1. There lived one Kalikrishna Sarkar in the town of Cuttack owning substantial properties. He died immediately after executing a Will on 11-12-1905 (Ext 11) in terms whereof some of his assets were given to his mother add other relatives, some to the family deity Sri Radha Binoda Jew and the rest of the properties were meant to go to his wife Chandan Bilasini (plaintiff No. 1). Five executors appointed under the Will were to manage the properties and after meeting the expenses of administration were required to pay the mesne profits to her. The testament absolutely put restriction on alienations by the wife but authorised her to take a son in adoption and in case the first adopted son died, to take another with the approval of the executors. The Will was probated in a proceeding of 1906 and while the executors were in management of the estate of the deceased, plaintiff No. 1 adopted one Sudhansu Mohan Sarkar. The adoptive mother and, the adopted son did not pull on well ...
Tag this Judgment!Court : Orissa
Decided on : Nov-19-1976
Reported in : AIR1977Ori128; 43(1977)CLT293
P.K. Mohanti, J. 1. This appeal has been preferred by plaintiff No. 2 in Title Suit No. 64 of 1962 of the Court of the Subordinate Judge, Berhampur.2. In order to appreciate the respective contention of the parties it is necessary to refer to a short genealogy :-- KARIMI KESAB PODHAN | ___________________|___________________________ | | | | Karimi Sridhar Karimi Gura Karimi Karimi Judhisti =Siromani Banamali(P.2)Karimi Sridhar and Karimi Judhesti are dead and their lines are extinct. Karimi Gura died in 1957 and his widow Karimi Siromani died on 24-2-1958. Plaintiff No 1 Karimi Kuri is the natural daughter of Karimi Banamali (Plaintiff No. 2), but she claimed to be the adopted daughter of Karimi Gura.3. The facts which are no longer in dispute may briefly be stated as follows ;--An area of 13 acres of land out of the suit lands belonged to G. Balaji, the father Siromani. On 9-11-1929 he executed a Will in favour of his wife Bangori vide Ext. 11. Bangori gifted away these properties in ...
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