Skip to content


Judgment Search Results Home > Cases Phrase: hindu adoptions and maintenance act 1956 section 27 maintenance when to be a charge Court: kolkata appellate Page 1 of about 5 results (0.210 seconds)

Jan 28 1985 (TRI)

Surendra Nath Malhotra (Huf) Vs. Gift-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1985)13ITD499(Kol.)

..... is a case of gift or not, the question of reasonableness of the amount gifted is irrelevant. it was further submitted that section 23(1) of the hindu adoptions & maintenance act has no relevance as it applies only when a claim for maintenance is made in a court of law and the court is required to adjudicate in respect of that claim and quantify the amount ..... of maintenance. refuting the contention that the amount set apart for the education of the three daughters is unreasonable, it was submitted that after ..... undivided coparcenary interest in the huf property by birth and that by virtue of the proviso (b) to section 12 of the hindu adoptions and maintenance act, 1956, that interest which had already vested in navin prakash before adoption shall continue to vest in him even after adoption. in support of this contention reliance was placed on the decision of the andhra pradesh high court in yarlagadda ..... .malhotra in his capacity as the father of the three daughters and also as karta and the sole surviving coparcener was competent to unilaterally effect partial partition through family arrangement.27. the decision of the punjab & haryana high court in cit v. narain dass wadhwa [1980] 123 itr 281 also supports the view that a partition through family arrangement can .....

Tag this Judgment!

Apr 05 2011 (HC)

Aditya MalhotrA. Vs. Namrata MalhotrA.

Court : Kolkata Appellate

..... of 20073. this application has been preferred by the defendant husband in a suit under the provisions of section 18 of the hindu adoption and maintenance act, 1956. the wife/opposite party herein instituted the suit under the provisions of section 18 of the hindu adoption and maintenance act claiming maintenance for herself and her twin daughters contending, inter alia, that the marriage between the parties was solemnised according ..... to hindu rights & rituals in kolkata. the parties to the marriage resided at ranchi (jharkhand). they were blessed ..... filed by the parties without recording any evidence of either parties, i am of the view that the wife should get rs.5,000/- per month for food charge and also rs.5,000/- per month under other heads as claimed in her application in all rs.10,000/- per month for herself from the date of ..... reveals that the husband comes from a respectable family. he is an able-bodied person, capable of earning and he has prepared papers to evade payment of maintenance to the wife. when a husband takes such a recourse, according to the decision reported in air 2004 calcutta 1961, he cannot avoid his liability to maintain his wife and children .....

Tag this Judgment!

Nov 24 2010 (HC)

Soumitra Roy. Vs. Munmun Roy.

Court : Kolkata Appellate

..... matrimonial suit no.644 of 2007 under section 24 alternatively under section 27 of the special marriage act and / or under section 12 alternatively under section 13 of the hindu marriage act. in that suit, the wife/opposite party herein appeared and filed an application under section 36 of the special marriage act praying for alimony. the husband/petitioner filed ..... wife is a person of sound mind. during enquiry, it also revealed that the wife filed an application under section 125 of the code of criminal procedure and an order of maintenance was granted in favour of the wife. in that case, the husband did not take the stand that the ..... 125 of the cr.p.c. if any amount is being paid in that proceeding, such payment of maintenance ..... rule 15 of the c.p.c. by the husband was filed on january 7, 2010, i.e., almost after lapse of two years when the learned trial judge was to dispose of the application for alimony and litigation costs shortly. therefore, the learned trial judge need not give any ..... when further cross-examination of the wife was being done. so, it ccould well be presumed that such a course was adopted only to avoid payment of alimony. it is not a matter of consideration at present that the wife is getting maintenance as per order of the learned magistrate in a proceeding under section .....

Tag this Judgment!

Sep 26 1995 (TRI)

Pushpa Devi Bhojnagarwala Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1996)56ITD302(Kol.)

..... 11-3-1983 estimating the income at rs. 40, 000. however, the income returned was rs. 73, 940 which was accepted by the assessing officer under section 143(3) subject to rectification under section 155 adopting correct share income from the firms. thus, the returned income and the assessed income was higher than the income shown in the estimate. in fact, the assessee ..... also the mistake in the notice and penalty order touches the root of the matter making the proceedings void ab initio which cannot be cured by taking recourse to section 292b of the act, much less by the first appellate authority, the case cited by the ld. departmental representative is distinguishable on facts. in that case their lordships dealt with technical mistake ..... in respect of the assessment year 1983-84.by taking us through the said notice, the ld. counsel for the assessee submitted that the notice was issued under section 212(3a) of the act le. for the failure to furnish an estimate of advance tax without reasonable cause. at any rate, he submits that the notice was never intended to show cause ..... going by the approach of the first appellate authority, the penalty, if any, is leviable for will ful short payment of the advance tax. however, penalty proceedings under section 273 of the act being quasi-criminal in nature, the assessing officer cannot, impose penalty without giving a reasonable opportunity to the assessee, of being heard, on the alleged willful short payment of .....

Tag this Judgment!

Apr 27 2001 (TRI)

Additional Commissioner of Vs. Dalhousie Investment Trust Co.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2002)80ITD210(Kol.)

..... which was higher than the market rate. this change in the accounts was stated to be because of the change in the provisions of the companies act, 1956 which require every company to value its stock of shares & securities on cost basis. for income-tax purposes, however, the assessee following the ..... statutory provision would not disentitle the assessee in submitting the income-tax return on the real-taxable income in accordance with the method of accounting adopted by the assessee consistently and regularly. that cannot be discarded by the departmental authorities on the ground that the assessee was maintaining the balance ..... its accounts on a different basis cannot be a ground for rejecting the claim of the assessee on the basis of a system regularly being adopted by the assessee - a system which is a well-recognised one in the standard accounting systems as well as by various judicial-pronouncements and ..... 1953] 24 itr 481 (sc) it was observed- as the entry for stock which appears in a trading account is merely intended to cancel the charge for the goods purchased which have not been sold, it should necessarily represent the cost of the goods. if it is more or less that the ..... of total income, when the said method of valuation is different from the method of valuation of stock as adopted in preparing its final accounts which shall only be considered as the method of accounting regularly employed by the assessee company within the meaning of section 145 of the income-tax act, 1961. 2. .....

Tag this Judgment!

Dec 18 2003 (TRI)

Joint Commissioner of Income Tax Vs. Poddar Projects. Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2004)270ITR73(Kol.)

..... liability on account of penalty, surcharges and interest nor the reduction on account of service/maintenance charges out of the gross value cannot be more than 10% as provided in the existing provisions of section 174(1) of the cmc act. the hearing officer also determined the amount of outstanding liability from 4^th quarter ..... such exemption shall in no case exceed seventy five per cent of the surcharge. 1) notwithstanding anything contained in the west bengal premises tenancy act, 1956 (west bengal act xii of 1956) or in any other law for the time being in force, for the purpose of assessment of the consolidated rate, the annual value of ..... so shown by the assessee in determining the annual value of the property as per first proviso to section 23(1) of the act. in other words, the assessee has treated the municipal tax of rs. 27,31,070/- realised by the assessee from the tenants as a part of actual rent received for the ..... has opined that rent is sufficiently certain if it can be calculated with certainty at the time when payment is done. it will appear from the terms of the agreement that all the levies are ascertainable by adopting the method provided for in the agreement. so the levies satisfy this test. 21. both the ..... as on 1^st quarter, of 2000-2001 including surcharge interest and penalty is fixed at rs. 12,57,67,812.75 an amount of rs. 27,93,334.47 still lying as deposit under suspense account".20. the order of the hearing officer was not disputed further by the owner. on perusal .....

Tag this Judgment!

Dec 18 2003 (TRI)

Joint Commissioner of Income-tax Vs. Poddar Projects Ltd.

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2004)88ITD247Cal

..... dispensation of any liability on account of penalty, surcharges and interest nor the reduction on account of service/maintenance charges out of the gross value cannot be more than 10 per cent as provided in the existing provisions of section 174(1) of the cmc act. the hearing officer also determined the amount of outstanding liability from 4th quarter of 1986-87 to 1st ..... qb 100. the court has opined that rent is sufficiently certain if it can be calculated with certainty at the time when payment is done. it will appear from the terms of the agreement that all the levies are ascertainable by adopting the method provided for in the agreement. so the levies satisfy this test. 21. both the counsels appearing for the ..... payment of the surcharge: provided also that such exemption shall in no-case exceed seventy five per cent of the surcharge. section 174. determination of annual valuation.--(1) notwithstanding anything contained in the west bengal premises tenancy act, 1956 (west bengal act xii of 1956) or in any other law for the time being in force, for the purpose of assessment of the consolidated rate ..... respect of 18, rabindra sarani as on 1st quarter of 2000-2001 including surcharge interest and penalty is fixed at rs. 12,57,67,812.75 an amount of rs. 27,93,334.47 still lying as deposit under suspense account.19. the order of the hearing officer was not disputed further by the owner. on perusal of the hon'ble .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //