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Commissioner of Income-tax Vs. Geo Sea Foods

Court : Kerala

Reported in : [2000]244ITR44(Ker)

..... amendments were brought by the taxation laws (amendment) act, 1975 (section 61 of the said amending act ..... --where in respect of any facts material to the computation of the total income of any person under this act,-- (a) such person fails to offer an explanation or offers an explanation which is found by the income-tax officer or the appellate assistant commissioner to be false, or (b) such person offers an explanation which he is not able to ..... counsel for the revenue submitted that the approach of the third member, who held that penalty could not be imposed under section 271(1)(c) of the act, proceeded with reference to the position as existing prior to the amendment of section 271(1)(c) of the act. ..... of the income-tax act, 1961 (in short, 'the act'), the following question has been referred by the income-tax appellate tribunal, cochin bench (in short, 'the tribunal'), for the opinion of this court :'whether, on the facts and in the circumstances of the case, the tribunal is right in law and fact in cancelling penalty under section 271(1)(c) of the income-tax act, 1961 ?'2. ..... section 271(1)(c) is attracted where, in the course of any proceedings under the act, the assessing officer or the first appellate authority is satisfied that (a) any person has concealed particulars of his income, or (b) ..... the concurrent finding, entered by the commissioner of income-tax and the tribunal that the payment in question is a payment under section 40(b) of the income-tax act is justified in law.'4. .....

Tity Thomas and ors. Vs. Tax Recovery Officer and anr.

Court : Kerala

Reported in : [1994]207ITR1072(Ker)

..... section 188a which was introduced in the act with effect from april 1, 1989, by the direct tax laws (amendment) act, 1987, has no retrospective operation and is insufficient to sustain the proceedings against the partners for recovery of the amounts due under exhibits p-8 and p-9.3. ..... it will be noted from the above passage, that the division bench laid stress on the question whether the act itself cast a liability on the partners for the dues of the firm in which event they could be proceeded against for the dues of the firm.7. ..... taken against the firm or the partners only if a liability is imposed under the provisions of the act against the firm or the partners thereof employed in the passages at page 149 of the judgment of the full bench are of great significance ; the full bench has taken sufficient care to indicate that if the provisions of the income-tax act themselves impose liability on the partner, there would be no bar against his being proceeded against though ..... since the scheme of the act visualises proceedings against the firm or the partners only if a liability is imposed on them under the provisions of the act, any liability for the tax imposed on a firm as such under the act cannot be treated as the liability of the partners by importing the general principles of partnership law and therefore those dues of the firm cannot be recovered from the partners. .....

Commissioner of Income-tax Vs. Kishorekumar Shamji

Court : Kerala

Reported in : (2000)161CTR(Ker)225; [2000]244ITR702(Ker)

..... further amendments were brought by the taxation laws (amendment) act, 1975 (section 61 of the said amending act). ..... --where in respect of any facts material to the computation of the total income of any person under this act,-- (a) such person fails to offer an explanation or offers an explanation which is found by the income-tax officer or the appellate assistant commissioner to be false, or (b) such person offers an explanation which he is not able to substantiate, then, the amount ..... (1) if the income-tax officer or the appellate assistant commissioner, in the course of any proceedings under this act, is satisfied that any person- (c) has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty,-- (iii) in the cases referred to in clause (c), in ..... section 271(1)(c) is attracted where, in the course of any proceedings under the act, the assessing officer or the first appellate authority is satisfied that (a) any person has concealed the particulars of his income, or (b) has furnished inaccurate particulars of ..... the effect of the said amendment, so far as we are concerned, is that where, in respect of facts material to the computation of the total income of the assessee, he furnishes no explanation, or he cannot substantiate the explanation offered by him or the explanation offered by him is found to be ..... the effect of the amendment with effect from april 1, 1976, is that a deemed provision .....

Commissioner of Income-tax Vs. R. Ramalingair

Court : Kerala

Reported in : [2000]241ITR753(Ker)

..... introduced by the direct tax laws (amendment) act, 1987, with effect from ..... simplify the aforesaid provisions and also to remove the discretion of the assessing authorities, which had led to litigation and consequent delay in realisation of dues, the amending act, 1987, has substituted the above provisions by a simple scheme of payment of mandatory interest for the defaults mentioned therein. ..... section 234a, inserted by the amending act, 1987, provided for calculation of interest under that ..... by the amending act, 1989, sub-section (1) of the said section was amended to provide for calculation and charging of interest on the basis of total income determined under ..... , the following questions have been referred for opinion of this court under section 256(1) of the income-tax act, 1961 (in short, 'the act') by the income-tax appellate tribunal, cochin bench (in short 'the tribunal') :'(1) whether, on the facts and in the circumstances of the case, the tribunal is right in law in holding that levy of interest cannot be made under sections 234a and 234b without affording an opportunity of ..... 142 or, as the case may be, section 148, after taking into account the amount of tax, if any, already paid under any provision of this act, the assessee shall be liable to pay such tax, together with interest payable under any provision of this act for any delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return and the return shall be accompanied .....

Jojo Joy Vs. Aruvi Prasoonam

Court : Kerala

..... - (1) any marriage solemnized, whether before or after the commencement of the indian divorce (amendment) act, 2001, may, on a petition presented to the district court either by the husband or the wife, be dissolved on the ground that since the solemnization of the marriage, the respondent - xxx xxx xxx (iii) has been incurably of unsound mind for a continuous period of not less than two years immediately preceding the presentation of the petition;" 4. ..... in the pleading, the only ground urged by the appellant was that the respondent was suffering mental ailment and that even before the marriage, she was under treatment in the s.m.c.s.i. ..... appeal no.771/13 3 the requirement of section 10(1) (iii) of the divorce act that the respondent should be incurably of unsound mind is not satisfied in this case.6. ..... insofar as the ground of cruelty under section 10(1) (x) of the act pleaded is concerned, apart from the mental ailment and the related averments, there is no other averment or evidence to sustain the claim under this sub section also. ..... grounds for dissolution of marriage. ..... appeal no.771/13 2 section 10(1)(iii) of the indian divorce act,1869 reads thus: "10. ..... , he sought decree of divorce on the grounds under section 10 (1)(iii) and (x) of the divorce act, 1869.2. ..... it is on that basis, the appellant sought divorce under section 10(1)(iii) and (x) of the divorce act. .....

Commissioner of Income-tax Vs. India Sea Foods

Court : Kerala

Reported in : [1991]192ITR515(Ker)

..... and 185 of the act) were amended by taxation laws (amendment) act, 1970 ..... seeking continuation of registration should be considered to be a technical defect and when such a declaration is filed, there is a duty cast on the income-tax officer, under section 185(3) of the act, to afford an opportunity to the firm to rectify the defect within a period ofone month from the date of such intimation and only if the defect is not rectified within that period, ..... . 56 dated march 19, 1971, which is extracted in the law of income tax by sam-path lyengar, volume 4, page 3886, which is as follows :'by an amendment to section 185, it has also been provided that where the income-tax officer finds that the declaration furnished by the firm in pursuance of section 184(7) is not in order, he ..... such a case where a declaration filed does not in terms conform to the requirements of law and so technically defective, a duty is cast on the income-tax officer, under section 185(3) of the act, to intimate the said defect to the firm and afford it an opportunity to ..... was any 'agreement' in the eye of law, in the absence of signature of the parties, in the deed and the said decisions arose under the indian income-tax act, 1922, wherein the provisions were ..... . even in the absence of section 185(3) of the act, the position in law was understood in the above manner by the central board of direct ..... say that the income-tax act of 1961 has made considerable inroads in the law relating to registration of .....

Commissioner of Income-tax Vs. A. Sreenivasa Pai

Court : Kerala

Reported in : (2000)160CTR(Ker)216; [2000]242ITR29(Ker)

..... amendments were brought by the taxation laws (amendment) act, 1975, (section 61 of the said amending act ..... for the revenue submitted that the second return cannot be termed a return within the meaning of section 139(5) of the act and whatever the assessee had disclosed subsequently was by way of an attempt to forestall further action after the omissions were ..... by the department as a result of enquiry and thereafter a revised return is furnished making amendments that will not amount to a revised return as contemplated under section 139(5). ..... following question has been referred for opinion under section 256(2) of the income-tax act, 1961 (in short 'the act'), by the income-tax appellate tribunal, cochin bench (in short 'the tribunal') :'whether, on the facts and in the circumstances of the case, the tribunal is right in law and fact in cancelling the february 2, 1988, on a total income of rs. ..... --where in respect of any facts material to the computation of the total income of any person under this act,-- (a) such person fails to offer an explanation or offers an explanation which is found by the income-tax officer or by the appellate assistant commissioner to be false, or (b) such person offers an explanation which he is not ..... the effect of the said amendment, so far as we are concerned, is that where, in respect of facts material to the computation of the total income of the assessee, he furnishes no explanation or he cannot substantiate the explanation offered by him or the explanation .....

Manoj K. Seth Vs. R.J. Fernandez

Court : Kerala

Reported in : [1992]73CompCas441(Ker); 1991CriLJ3253

..... the banking, public financial institutions and negotiable instruments laws (amendment) act, 1988 (act 66 of 1988), amended the act also and inserted chapter xvii containing sections 138 - 142 in the act. ..... what was considered in paramjith's case [19891 2 klt 740 ; [1990] 67 comp cas 570 and prithviraj's case [1991] 71 comp cas 131 was whether prosecution is maintainable under section 138 of the act in the case of a cheque issued before the commencement of the amending act 5g of 1988 but dishonoured after the said commencement. ..... the contention was that since the amending act came into force only on april 1, 1989, and the cheque therein was drawn before such commencement, prosecution under section 138 of the act is not maintainable in view of article 20(1) of the constitution. ..... the cheque or it exceeds the amount arranged to be paid from that account by an agreement made with that bank, such person shall be deemed to have committed an offence and shall, without prejudice to any other provision of this act, be punished with imprisonment for a term which may extend to one year, or with fine which may extend to twice the amount of the cheque, or with both : provided that nothing contained in this section shall apply ..... though the cheque was drawn prior to the commencement of act 66 of 1988, as the offence was committed after the commencement, it cannot be said that the law was not in force at the time of commission of offence under section 138 of the act. .....

S. Prithviraj Kukkillayya Vs. Mathew Koshy and anr.

Court : Kerala

Reported in : [1991]71CompCas131(Ker); 1991CriLJ1771

..... nor any payment, the petitioner filed a complaint before the lower court on may 19, 1989, alleging that the first respondent committed an offence under section 138 of the negotiable instruments act (hereinafter referred to as 'the act') as amended by the banking, public financial institutions and negotiable instruments laws (amendment) act, 1988.3. ..... instruments laws (amendment) act, 1988 (act no. ..... was dishonoured by the bank or on the failure of the drawer to pay the amount to the payee or holder in due course within fifteen days of receipt of notice in our view, clause (b) of section 142 of the act itself gives a clear answer to this question by prescribing that no court shall take cognizance of the offence unless a complaint is made within one month of the date on which the cause of action arises under clause (c) of the ..... amendment act inserted chapter xvii in the negotiable instruments act ..... may be, within fifteen days of receipt of notice of demand provided in clause (b) to the proviso to section 138;article 20(1) of the constitution reads :'no person shall be convicted of any offence except for violation of a law in force at the time of the commission of the act charged as an offence, nor be subjected to a penalty greater than that which might have been inflicted under the ..... 1988), brought about certain amendments to the negotiable instruments act, 1881, as well ..... 3(38) of the general clauses act as meaning any act or omission made punishable by any law for the time being in .....

Malayala Manorama Co. Ltd. Vs. Registrar of Companies

Court : Kerala

Reported in : [1990]69CompCas339(Ker)

..... section 58a of the companies act, 1956, was introduced by the companies (amendment) act, 1974, enabling the central government to prescribe the limits up to which, the manner in which, and the conditions subject to which, deposits may be invited or accepted by a company either from the public or from its members. ..... the function of the return is to alert the company law administration about any infringement of the rule on ceiling on deposits. ..... in this view of the matter, it is unnecessary for me to consider the decisions cited by counsel for the petitioner which relate to computation of capital for the purpose of the business profits tax act or the companies (profits) surtax act. .....