Judgment Search Results Home > Cases Phrase: patents act 1970 39 of 1970 section 150 security for costs Court: income tax appellate tribunal itat madras Year: 1992 Page 1 of about 1 results (0.085 seconds)

Dr. R.K. Kartha Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (1992)43ITD550(Mad.)

..... on the footing that certain properties of the joint family including the temple properties were not included in the plaint schedules relating to the earlier partition suit -os 134 of 1970. the material prayers in the plaint were: (i) partition of a-schedule properties by metes and bounds as per the preliminary decree passed in os 134/70; (ii) ..... cannot lead to the conclusion that the assessee did not collect the advance rent for and on behalf of the members of the joint family who are tenants-in-common.39. mr. kalliath's arguments, as we see it, beg the question and hence do not advance the case of the assessee. let us look at the matter this way. ..... hearing the petitioners. the respondent will take into account the two decrees for partition in o.s. nos. 134 of 1970 and 284 of 1974, sub-court, ernakulam as also the impact of the kerala joint family system (abolition) act, 1975 in regard to the rights claimed by the petitioners. the respondent will also keep in mind that any action of .....