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Judgment Search Results Home > Cases Phrase: rationale Sorted by: recent Court: kerala Year: 1999 Page 1 of about 14 results (0.016 seconds)

Dec 18 1999 (HC)

Commissioner of Income-tax Vs. Kishorekumar Shamji

Court : Kerala

Decided on : Dec-18-1999

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

..... 1976) is a rule of evidence. presumptions which are rebuttable in nature are available to be drawn. the initial burden of discharging the onus of rebuttal is on the assessee. rationale behind this view is that the basic facts are within the special knowledge of the assessee. section 106 of the indian evidence act, 1872, gives statutory recognition to this universally .....

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Nov 27 1999 (HC)

Commissioner of Income-tax Vs. Geo Sea Foods

Court : Kerala

Decided on : Nov-27-1999

Reported in : [2000]244ITR44(Ker)

..... ) is a rule of evidence. presumptions which are rebuttable in nature are available to be drawn. the initial burden of discharging the onus of rebuttal is on the assessee. the rationale behind this view is that the basic facts are within the special knowledge of the assessee. section 106 of the evidence act, 1872, gives statutory recognition to this universally accepted .....

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Nov 17 1999 (HC)

Komath Kumba Amma and ors. Vs. Kerala State Electricity Board

Court : Kerala

Decided on : Nov-17-1999

Reported in : AIR2000Ker215

..... losses of earnings, and the present cost of his future expenses, ought to be determined by using in the calculations a discount rate of 4 to 5 per cent. the rationale was that there was no other practicable basis of calpulation that is capable of dealing with so conjectural a factor as inflation with greater precision. . . . . the question before the house .....

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Nov 01 1999 (HC)

Commissioner of Income-tax Vs. A. Sreenivasa Pai

Court : Kerala

Decided on : Nov-01-1999

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

..... a rule of evidence. presumptions which are rebut-table in nature are available to be drawn. the initial burden of discharging the onus of rebuttal is on the assessee. the rationale behind this view is that the basic facts are within the special knowledge of the assessee. section 106 of the indian evidence act, 1872, gives statutory recognition to this universally .....

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Sep 07 1999 (HC)

Jossy Kondody Vs. Chacko Thomas

Court : Kerala

Decided on : Sep-07-1999

Reported in : 2000(1)ALT(Cri)43; 1999CriLJ4707

..... 845, this court has held that 'when judgments of superior courts are of co-equal benches, and therefore, a matching authority, then their weight inevitably must be considered by the rationale and the logic thereof and not by the mere fortuitous circumstances of the time and date on which they were rendered'.12. a full bench of the allahabad high court .....

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Jan 27 1999 (HC)

Edavanakkad Telephone Subscribers Association and anr. Etc. Etc. Vs. U ...

Court : Kerala

Decided on : Jan-27-1999

Reported in : AIR1999Ker306

..... within the secondary switching area of ernakulam, kottayam and pathanamthitta districts. they are aggrieved by the enhancement of bi-monthly rental by the telecommunication department. petitioners submit there is no rationale in the enhancement of rental, which according to them, is arbitrary and violative of article 14 of the constitution of india. counsel submitted that no reasonable classification has been maintained .....

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Nov 23 1999 (HC)

Adv. S. Rajeev Vs. Union of India (Uoi) and ors.

Court : Kerala

Decided on : Nov-23-1999

Reported in : 2000(1)ALT300

a.r. lakshmanan, j.1. heard mr. t. ravi kumar for the petitioner and mr. k. ramakumar, senior central government standing counsel, for the respondents. we also heard mr. john varghese, additional central government standing counsel, who appeared for the respondents in o.p. no. 6115 of 1997, which is also on the same subject matter. 2. the petitioner is an advocate on the rolls of the kerala bar council, who is practising in this court and in other courts and tribunals. he applied for a new telephone connection within the territorial jurisdiction of parur telephone exchange in 1997. he made a representation on 13-2-1997 explaining the hardships faced by him due to the lack of telephone connection at his office and requested to give new telephone connection to the petitioner at his office on a priority basis considering his profession as a lawyer. he also stated in the representation that he had obtained telephone connection at his house in the ordinary category. the representation is marked as ext.p-3. the sub-divisional engineer, department of telecommunications, north paravoor sent a reply to ext.p-3 representation informing the petitioner that for getting a new telephone connection on priority basis by including his name in the non-oyt (special) category, the petitioner should not have a phone connection either at his office or at his residence and since the petitioner has a telephone at his residence, he is not eligible for special category registration. the reply is .....

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Nov 10 1999 (HC)

Geo Seafoods Vs. Additional Sales Tax Officer Iv and anr.

Court : Kerala

Decided on : Nov-10-1999

Reported in : [2000]119STC236(Ker)

s. sankarasubban. j.1. petitioner is geo seafoods. it is a proprietory concern with effect from december 1, 1989. prior to that date, it was a firm in which the present proprietor was the managing partner. the firm was registered under the kerala general sales tax act. the firm was dissolved in the year 1989. afterwards, the business was being continued as a proprietory concern with fresh registration number.2. the firm had filed returns under the kerala general sales tax act, 1963 (hereinafter referred to as 'the act') for the periods from 1974-75 to 1989-90. but they had not been finalised so far. petitioner received a notice dated june 2, 1993 from the sales tax officer, second circle, mattancherry, kochi, directing it to produce the accounts and other documents relating to the periods from 1974-75 to 1992-93 for finalisation of the assessment. exhibit p1 is the copy of the notice. it is stated in the notice that since the documents were not produced, the turnover will be determined to the best of judgment. petitioner gave reply to exhibit p1 by means of exhibit p2. in exhibit p2, it is stated that the accounts for the years from 1974-75 to 1976-77 were with the income-tax department as a result of search and seizure made by it. the income-tax department had taken away all the records such as bills, invoices, vouchers, agreements, etc. petitioner does not have the account records up to the year 1988-89. petitioner brought to the notice of the authorities rule 32(21) of the .....

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Nov 02 1999 (HC)

income-tax Officer Vs. Vijaya Automobiles

Court : Kerala

Decided on : Nov-02-1999

Reported in : [2000]243ITR874(Ker)

arijit pasayat, c.j.1. heard learned counsel for the revenue and mr. sreedharan for the assessee.2. these applications have been filed under section 260a of the income-tax act, 1961 (in short 'the act'). the challenge is to the correctness of the order passed by the income-tax appellate tribunal, cochin bench (in short 'the tribunal'). the dispute relates to the assessment years 1987-88 and 1988-89. the revenue has prayed for adjudication of following questions :'1. whether, on the facts and in the circumstances of the case, the tribunal is right in law and facts in holding that in view of dismissing the assessee's appeals the revenue's appeals do not survive ? 2. whether, on the facts and in the circumstances of the case does not the issue relating to the turnover raised by the revenue survive despite the dismissal of the assessee's appeals relating to profit rate ?' assessments were made under section 143(3) of the act.3. the factual position relevant for the determination of the questions raised needs to be noted in brief. the assessee is a firm dealing in spare parts. a search was conducted in his premises on september 18, 1987, and certain books of account were seized, which, inter alia, included the day book and ledger for the accounting year 1986-87. the day book was written only up to august 26, 1986. the total sales recorded in the day book up to august 26, 1986, came to rs. 2,72,855. as the assessee's accounts reflect-ed variation from the figures recorded in the .....

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Oct 14 1999 (HC)

K. Sreedharan and Co. (P.) Ltd. Vs. State of Kerala

Court : Kerala

Decided on : Oct-14-1999

Reported in : [2001]123STC291(Ker)

arijit pasayat, c.j.1. all these eight tax revision cases filed by the assessee involve common points of dispute, except t.r.c. nos. 265 and 267 of 1998 where additional points are involved. this judgment shall govern each of the tax revision cases on common points and additional points raised for the relevant assessment years. they have been filed under section 41 of the kerala general sales tax act, 1963 (in short, 'the act').2. sales tax appellate tribunal, additional bench, kozhikode (hereinafter referred to as 'tribunal') disposed of eight appeals relating to assessment years 1984-85 and 1986-87 onwards up to 1992-93. assessee is a private limited company incorporated under companies act, 1956. its business is mainly in arrack and 'indian made foreign liquor' (in short 'imfl') as an abkari contractor. purchases are made mainly from distilleries within the state on basis of permits issued by excise department. it is registered as 'dealer' under the act on the files of sales tax officer (reserve i), 1st circle, kannur. during inspections carried out in business premises of assessee, certain discrepancies were noticed which were taken note of by assessing officer in rejecting turnovers returned and enhancements were made. extra demands were made on the basis of such enhancement. matter was carried on appeals before assistant commissioner, who dismissed the appeals. second appeals were filed before tribunal and were numbered as tribunal appeal nos. 445 to 452 of 1997. by .....

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