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Judgment Search Results Home > Cases Phrase: hindu marriges validation of proceedings act 1960 Court: chennai Year: 1984 Page 1 of about 2 results (0.060 seconds)

Mar 02 1984 (HC)

Commissioner of Income-tax Vs. P.R.L. Abubacker

Court : Chennai

Decided on : Mar-02-1984

Reported in : [1987]163ITR348(Mad)

..... were not brought to his notice at the stage of the original assessment, the income-tax officer initiated proceedings under section 147(a) of the act. in the reassessment proceedings, the income-tax officer has proceeded on the basis that since the estimate made by the assessee's own valuer is higher than the ..... by the income-tax officer at the reassessment stage could be justified on merits ?' 3. the tribunal took the view that the proceedings under section 147(a) of the act could not legally be sustained as the income-tax officer, even at the original assessment stage, has adopted his own estimate after ..... the true particulars regarding the cost of construction and consequently there had been an escapement of income. in this view, he initiated proceedings under section 147(a) of the act and made a further addition of rs. 15,000 for the assessment year 1964-65 and rs. 11,000 for the assessment ..... indicate that the construction of the second floor should have been made before march 31, 1965. based on this finding, the appellate assistant commissioner proceeded to hold that since the assessee has concealed the factum of construction of second floor at the stage of the original assessment, the reassessment could ..... case, the reopening of the assessments made by the income-tax officer under section 147(a) of the income-tax act, 1961, for the assessment years 1964-65 and 1965-66 is valid and justified ?' 2. the assessee herein purchased an old property bearing door nos. 1/28 and 2/28, maracair .....

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Jan 25 1984 (HC)

Commissioner of Income-tax, (Central), Madras Vs. Alagappa Cotton Mill ...

Court : Chennai

Decided on : Jan-25-1984

Reported in : (1984)41CTR(Mad)230; [1984]149ITR640(Mad)

..... . in this process, one sugar mill was purchased by one of the branches for rs. 34 lakhs. in the income-tax proceedings, depreciation under s. 10(2)(vi) of the indian i.t. act, 1922, was claimed on the above valuation of rs. 34 lakhs. the claim was rejected by the ito as well as ..... dissolution of the old firm and coming into existence of a new firm. however, in this case, the partnership deed dated october 19, 1964, does not proceed on the basis that the earlier partnership consisting of ramanathan chettiar and his wife had been dissolved. therefore, the said decision of the supreme court is inapplicable to ..... april 1, 1964, to september 30, 1964, and october 1, 1964, to march 31, 1965.' 30. thus it is seen that the assessees themselves have proceeded on the basis that there was only a change in the constitution of the firm on october 1, 1964, and they also claimed a consolidated loss treating the old ..... [1965]57itr335(sc) , on which strong reliance has been placed by the learned counseled for the assessee, also deals with a case of a partition of a hindu joint family which carried on a business in which the assets of the joint family business had been divided. in that case, there was a decree for partition ..... of a hindu joint family in which one branch was given 10/16th share and the other branch 6/16th share. the assets of the joint family which could not .....

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Jun 14 1984 (HC)

K.V. Kadiresan and Com., by Partner K.V. Kadiresan and ors. Vs. the St ...

Court : Chennai

Decided on : Jun-14-1984

Reported in : (1985)2MLJ15

..... controlling circumstances which impelled the introduction of the amendments, the evil to be eradicated, and the object to be achieved, have already been considered in the proceeding paragraphs and they clearly show that the rules are only regulatory in nature. by securing the hammer mark, and a form ii pass, it enables the ..... a division bench of the allahabad high court in mohd. karrar ali v. state of u.p. : air1954all753 in dealing with the validity of the u.p. private forests protection act, held that private owners having not been divested of any of their rights in forests, groves or trees, and when the restrictions imposed ..... timber right from the stage of cutting of trees upto final utilisation. he also relies upon writ appeals nos. 579 to 591 of 1983 wherein the validity of clause 3(1)(a) of tamil nadu paddy (restriction of movement) order, 1982, came up for consideration and which was held to be regulatory ..... even on sawn timber, hammer marks can be conveniently affixed, so long as the owner' is able to establish that his stocks are covered by valid permits and passes issued as required under law.22. on behalf of the respondents it is stated that 'on an average a forest guard and forest ..... in, then they are not hit by the freedom declared by article 301. in narendra kumar and others v. the union of india and others : [1960]2scr375 it was held that the test of reasonableness is applied by considering the question in the background of the facts and circumstances under which the rules .....

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Jul 25 1984 (HC)

K. Viswanathan Vs. the Govt. of Tamil Nadu and ors.

Court : Chennai

Decided on : Jul-25-1984

Reported in : AIR1985Mad139

..... the state government the number of authorities who will be entitled to issue the community certificate, must be relating to some scheme. now we cannot proceed on any hypothetical consideration; the existence of a scheme has first to be established; then that scheme has to be in relation to the welfare of ..... to the decision of the supreme court in sanjeev coke . : [1983]1scr1000 , in which the supreme court has observed (in para 26) that the validity of legislation is not to be, judged merely by affidavits filed on behalf of the state, but all the relevant circumstances which the court may ultimately find, ..... 1984]3scr10 , in which the elected candidate did not in fact belong to konda reddi community, but, as the judgment points out belonged to the 'hindu reddiar community' but was enabled to contest the election only on the basis of the certificate of the tahsildar issued to show that the said elected person ..... of the constitution, on the facts of that, case. we were referred to the decision in ramakrishna singh ram singh v. state of mysore air 1960 mys 338, where the action of the mysore government in 'making a classification in 1959 based on the 1941 census, was held to be arbitrary.29 ..... certificate. the scope of - the certificates issued by the officers named in the communication dated 5th aug. 1975, and by the revenue divisional officer acting in pursuance of the government order dated 23rd mar, 19k must therefore be exclusive of each other. in other words, if the state government can .....

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