Skip to content


Judgment Search Results Home > Cases Phrase: income tax act Court: chennai Year: 1987 Page 1 of about 55 results (0.048 seconds)

Aug 11 1987 (HC)

K.R. Loganathan and ors. Vs. Union of India and ors.

Court : Chennai

Decided on : Aug-11-1987

Reported in : (1987)65CTR(Mad)162

..... rs. 25,000 each. it needs no shrewdness to discern that this is a subtle attempt to avoid the procuring of a no-objection certificate from the income-tax department under section 230a of the income-tax act, which enjoins the registering authority not to register any document purporting to transfer, assign, limit or extinguish the right, title or interest of any person to or ..... rs. 25,000 by k. r. radhakrishnan were intentionally done to obviate the necessity of getting of a certificate under section 230a of the income-tax act 5. whether the sale is void under section 281 of the income-tax act, being the transfer of the attached property while the assessment proceedings were pending 6. whether the plaintiff was an erstwhile partner along with the seller ..... favour of his brothers for rs. 25,000 each and this type of transaction was intentionally done to obviate the necessity of getting a certificate under section 230a of the income-tax act, and this would go to show the fraudulent motive of the seller. the plaintiffs in these suits and their vendor, k. r. radhakrishnan, are brothers. they were all partners in ..... in the schedule as belonging to k. r. radhakrishnan and seeking to attach the same is one without jurisdiction, irregular, illegal and void. the provisions of section 281 of the income-tax act, 1961, are not attracted. hence the suits after issuing the statutory notice under section 80, cpc. 3. the defendants resisted the action. it is denied that the suit building is .....

Tag this Judgment!

Jan 28 1987 (HC)

Kumudini Subhan and anr. Vs. Chief Commissioner (Admn.), Commissioner ...

Court : Chennai

Decided on : Jan-28-1987

Reported in : [1992]198ITR390(Mad)

..... one of the accused persons has been supplied with a copy of the complaint before the examination of the witnesses, the mentioning of the offence under section 277a of the income-tax act alone in the summons has not prejudiced the said accused persons in any way and cognizance, therefore, cannot be said to be bad. point (b) : i find some force in ..... , inasmuch the summons issued to them refer only to section 277 of income-tax act. (b) the chief commissioner (admn.) and commissioner of income-tax, madras, is not competent to file a complaint with reference to the offence alleged to have taken place at trivandrum and at bombay, since the complainant ..... for the accused persons may briefly be grouped as under : (a) the magistrate has not applied his mind while spending the summons containing an offence under section 277 of the income-tax act alone, whereas the complaint mentions various offences arising under the indian penal code also, and as such as accused persons are taken by surprise when they appear before the court ..... of the complaint and prosecution with out any investigation under the criminal procedure code is vitiated. 3. summons sent to the accused persons mention only the offence under section 277 of the income-tax act and they do not contain the offences under the indian penal code, and, therefore, the complaint cannot be enquired into. 4. no ingredient of the offence under section 120b, indian .....

Tag this Judgment!

Jan 07 1987 (HC)

Sankaracharyar Mutt Vs. State of Tamil Nadu. (Commissioner of Agricult ...

Court : Chennai

Decided on : Jan-07-1987

Reported in : [1988]170ITR229(Mad)

..... as by a notification, the central government had exempted the petitioner herein from taxation and in view of the specific provision of section 4(b) of the tamil nadu agricultural income-tax act, 1955, further enlightened by the observation of mohan j., in s. k.muthukumaraswami thambiran v. agrl. ito : [1978]113itr889(mad) , that if a religious or charitable trust has ..... under the government of tamil nadu to grant exemption, especially, when the exemption under section 4(b) is given under the tamil nadu agricultural income-tax act, 1955, which is tagged on to the provisions of the indian income-tax act. the observations made in paragraph 7 by the tribunal, under revision, according to learned counsel for the petitioner discloses complete ignorance of the ..... relies on the decision in s. k. muthukumaraswami thambiran v. agrl. ito : [1978]113itr889(mad) , for the scope and ambit of section 4(b) of the tamil nadu agricultural income-tax act, 1955, and refers to the following observation of mohan j., which occurs at pages 891 and 892 : 'mr. k. venkataswami, learned additional government pleader in meeting this submission states ..... instant revision before us. 8. in this regard, mr. swaminathan, learned counsel for the petitioner herein, brought to our notice 'notification no. s.o. 1921, dated april 1, 1976 - income-tax act, 1961 - and notification under section 10(23c)(v), published in the gazette of india, part ii, section 3(ii), page 1975, dated june 12, 1976, which runs as follows : .....

Tag this Judgment!

Aug 24 1987 (HC)

Union of India Vs. Gopal Engineering Works and ors.

Court : Chennai

Decided on : Aug-24-1987

Reported in : (1988)68CTR(Mad)119; [1988]173ITR206(Mad)

..... for the petitioner, contended that the order of the court below could not be legally sustained for the following reasons : (i) section 136 of the income-tax act clearly lays down that any proceedings under the income-tax act before an income-tax authority should be deemed to be a judicial proceeding within the meaning of sections 193 and 228, indian penal code, and that was sufficient to ..... is not necessary for attracting sections 193 and 196, indian penal code. (ii) even the above question is purely academic in view of the amending act 32 of 1985, amending section 136 of the income-tax act declaring the income-tax authority as a civil court for the purpose of section 195, criminal procedure code, with effect from april 1, 1974. 6. per contra, thiru a. k. lakshminarayanan ..... under section 120b and 193, indian penal code, and sections 276c, 277 and 278 of the income-tax act for the assessment year 1978-79. 3. in each of the cases, four witnesses on the side of the prosecution were examined. at that stage, the respondents raised an objection ..... of crl. r c no. 918 of 1984 was for offences under section 120b read with sections 193 and 196, indian penal code, and sections 276c and 277 of the income-tax act for the assessment year 1977-78; and (3) c. c. no. 233 of 1984 which is the subject-matter of crl. r. c. no. 923 of 1984 was for offences .....

Tag this Judgment!

Jul 24 1987 (HC)

Navrathan and Co. Vs. State (income-tax Officer, Central Circle, Madra ...

Court : Chennai

Decided on : Jul-24-1987

Reported in : [1987]62CompCas832(Mad)

..... 1985 for offences under sections 120b, 193, 196, 420 and 511, indian penal code and sections 276c, 277 and 278 of the income-tax act, 1961, hereinafter referred to as 'the act', invokes the inherent powers of this court to quash the same 2. facts briefly are :one adhimulam,a transport contractor, arrayed as ..... duty to investigate whether the accounts produced by the assessees are correct or not. that is a matter for the decision of the income-tax tribunal...the charge is that he owed a duty to the department to himself investigate the truth and correctness of the accounts of the assessees ..... induced the first accused to make and deliver statements and declarations relation to income, which he knew were false and thereby committed an offence under section 278 of the act. contending that the above material, even if accepted ..... 1) and 277 of the act. it was further alleged that the petitioner by typing the false trading, profit and loss account and balance-sheet as on march 31,1983, in his letter-head for the first accused and helping the first accused to deliver false income-tax return, etc., abetted and ..... indian oil corporation, bharat petroleum and hindustan petroleum corporation, to various factories in and around madras, filed on july 30, 1983, a return of income, along with profit and loss account and balance-sheet for the assessment year 1983-84. it is alleged that on october 27, 1983, a search .....

Tag this Judgment!

Mar 24 1987 (HC)

Navarathna and Co. Vs. State (income-tax Officer, Central Circle, Madr ...

Court : Chennai

Decided on : Mar-24-1987

Reported in : (1987)65CTR(Mad)130; [1987]168ITR788(Mad)

..... of 1985 for offences under section 120b, 193, 196, 420 and 511, indian penal code, and sections 276c, 277 and 278 of the income-tax act, 1961, hereinafter referred to as 'the act', invokes the inherent powers of this court to quash the same. 2. facts briefly are :- one adhimulam, a transport contractor, arrayed as ..... to investigate whether the accounts produced by the assesees are correct or not. that is a matter for the decision of the income-tax tribunal.... the charge is that he owed a duty to the department to himself investigate the truth and correctness of the accounts of the assessees ..... induced the first accused to make and deliver statements and declarations relating of income, which he knew were false and thereby committed an offence under section 278 of the act. contending that the above material, even if accepted ..... 1) and 277 of the act. it was further alleged that the petitioner by typing the false trading, profits and loss account and balance-sheet as on march 31, 1983, in his letter-head for the first accused and helping the first accused to deliver false income-tax return, etc., abetted and ..... indian oil corporation, bharat petroleum and hindustan petroleum corporation to various factories in and around madras, filed on july 30, 1983, a return of income, along with profit and loss account and balance-sheet for the assessment year 1983-84. it is alleged that on october 27, 1983, a .....

Tag this Judgment!

Jan 29 1987 (HC)

Commissioner of Income-tax Vs. Indian Metal and Metallurgical Corporat ...

Court : Chennai

Decided on : Jan-29-1987

Reported in : [1990]182ITR460(Mad)

m.n. chandurkar, c.j. 1. at the instance of the revenue, the following three questions have been referred to this court under section 256(1) of the income-tax act : '1. whether, on the facts and in the circumstances of the case, rs. 38,008, being 50% of the expenditure incurred by the assessee for providing carpets and screens in ..... of rs. 9,680, being provision made for gratuity payable to its employees ' 2. counsel for the revenue fairly concedes that, in view of the decision of this court in cit v. indian metal and metallurgical corporation : [1983]141itr40(mad) for the earlier assessment year 1971-72, questions nos. 1 and 2 have to be answered in favour of the assessee ..... , learned counsel for the revenue also fairly concedes that three questions has also to be answered in favour of the assessee in view of the decision of this court in cit v. andhra prabha (p.) ltd. : [1980]123itr760(mad) , which view is now confirmed by the supreme court in the decision in ..... cit v. andhra prabha (p.) ltd. : [1986]158itr416(sc) . accordingly, the three questions are answered as follows : question no. 1 : in the affirmative and in favour of the assessee. question no. .....

Tag this Judgment!

Mar 02 1987 (HC)

Commissioner of Income-tax Vs. Subramanian and Co.

Court : Chennai

Decided on : Mar-02-1987

Reported in : [1989]180ITR149(Mad)

..... the confusion which appears in the order of the tribunal which has obviously led the revenue to file this application under section 256(2) of the income-tax act, 1961, it becomes necessary to pass a slightly detailed order. 2. the main question before the tribunal was the meaning of the word 'forward' in ..... section 144b of the act, which requires the income-tax officer in certain circumstances to 'forward a draft of the proposed order of assessment... to the assessee'. the department's case was that the ..... made only on the facts of the case before the tribunal, because they took the view that the order not having been sent through post, the income-tax officer should have taken care to see that the order was served on or before march 31, 1982. notwithstanding this observation, the correctness of which ..... by the tribunal at the end of paragraph 23 of the order which has given rise to the present petition. the finding is as follows : 'the income-tax officer should, therefore, have taken adequate steps to see that the draft order was served on the assessee within time, before 31st of march, 1982. ..... 1982, does not comply with the requirement of the order being forwarded. it must be noted that the draft order was not sent by the income-tax officer through post and if he had done so before 31st march, 1982, then there may be justification for holding that he has forwarded the order .....

Tag this Judgment!

Nov 04 1987 (HC)

Thiru Arooran Sugars Limited Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Nov-04-1987

Reported in : [1990]183ITR41(Mad)

1. the assessee filed a petition under section 256(2) of the income-tax act, 1961, for directing the tribunal to refer the following questions of lawu : '(i) whether in computing the income chargeable to income-tax under the head'profits and gains of business', the deduction to be made to exclude the agricultural portion of the appellant's income should be worked out in accordance with rule 7(2)(a) and not 7(2)(b) of the income-tax rules, 1962 (ii) whether the assessee was not entitled to deduct the depreciation in respect of farm assets used by the assessee in its business ?' 2. in the assessee's own case, a similar case relating to an earlier year was decided against the assessee in cit v. thiru arooran sugars ltd. [1983] 144 itr 4 . hence, this petition is rejected with costs. counsel's fee rs. 250.

Tag this Judgment!

Jan 29 1987 (HC)

Sakthi Charities Vs. Commissioner of Income-tax

Court : Chennai

Decided on : Jan-29-1987

Reported in : [1990]182ITR483(Mad)

..... m.n. chandurkar, c.j.1. the assessee filed a petition under section 256(2) of the income-tax act, 1961, for directing the tribunal to refer the following questions of law : ' (i) whether the appellate tribunal was right in holding that the assessee- ..... eligible for exemption for the assessment year 1976-77. 3. in the instant references, we are concerned with the wealth-tax assessments for the assessment years 1970-71 to 1973-74 and with the income-tax assessments for the assessments years 1977-78 to 1979-80. 4. the questions raised having been concluded by the decision of ..... the same assessee for the assessment year 1976-77. the decision is in sakthi charities v. cit : [1984]149itr624(mad) . in that decision, this court has taken the view that the founder of the trust did not provide for any alteration of the ..... or modify any of the objects of the trust as originally constituted and, therefore, the deed of rectification is not valid or effective ' 2. all these tax case petitions have to be rejected in view of the decision of this court i n a reference case arising out of the assessment proceedings in respect of ..... trust as originally constituted could not be regarded as a charitable trust entitled to exemption under section 11 of the act (ii) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that, in the absence of any power of .....

Tag this Judgment!


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