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Vijay Mallya Vs. Assistant Commissioner of Income Tax

Court : Kolkata

Subject : Direct Taxation

Acts : Constitution of India - Article 226; ;Income Tax Act, 1961 - Sections 6(1) and 154

Reported in : (2003)183CTR(Cal)201

Advocate for Respondent : Dipak Deb, Adv.

D.K. Seth, J. 1. In W.P. No. 213 of 1996, the appellant as petitioner had challenged the jurisdiction of the Asstt. CIT, Investigation Circle 4(1), Calcutta, to issue the notice dt. 9th Jan., 1996, for rectification...

K.S. Mehta (Huf) Vs. Commissioner of Income Tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax (Amendment) Act, 1961 - Section 145; ;Income Tax Act, 1922 - Section 13

Reported in : (2005)195CTR(Cal)293,[2005]278ITR59(Cal)

Advocate for Respondent : Dipak Deb, ;D.K. Shom and ;P.K. Bhowmick, Advs.

D.K. Seth, J.The question :1. The short question involved in these two appeals is as to whether hybrid method/system of accounting was permissible; if permissible, then could its consequences be avoided or ignored and the first...

Juggilal Kamlapat Udyog Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 145, 145(1) and 260A

Reported in : (2005)199CTR(Cal)134

Advocate for Respondent : P.K. Mallick and ;Dipak Deb, Advs.

Aloke Chakrabarti J.1. This is an appeal under Section 260A of the Income-tax Act, 1961, against the judgment and order of the Income-tax Appellate Tribunal, C Bench, Calcutta, dated January 21, 1999.2. The facts relevant for...

Geekay Exim (India) Ltd. and anr. Vs. Commissioner of Income-tax and o ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 80HHC

Reported in : (1999)153CTR(Cal)417,[1998]234ITR560(Cal)

Advocate for Respondent : Dipak Deb, Adv.

Pinaki Chandra Ghose, J.1. The stibject-matter of challenge in this writ application is an order dated October 3, 1997, passed by the Commissioner of Income-tax under Section 80HHC(2) of the Income-tax Act, 1961 (hereinafter referred to...

Goenka Agencies Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40A(3) and 256; ;Income Tax Rules, 1962 - Rule 6DD, 6DD(1) and 6DD(2)

Reported in : (2003)184CTR(Cal)104,[2003]263ITR145(Cal)

Advocate for Respondent : P.K. Mallick and ;Dipak Deb, Advs.

Maharaj Sinha, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, two questions have come up for answer by us at the instance of the assessee for the assessment year 1987-88. The assessee,...

Commissioner of Income-tax Vs. Orissa Concrete and Allied Industries L ...

Court : Kolkata

Subject : Limitation

Acts : Limitation Act, 1963 - Section 5

Reported in : (2004)1CALLT159(HC),(2003)185CTR(Cal)315,[2003]264ITR186(Cal)

Advocate for Respondent : R.N. Bajoria, amicus curiae

1. Certain submissions made on behalf of the applicant when the application for condonation of delay was taken up for consideration have prompted us to take a closer look at the provisions of Section 5 of...

Commissioner of Income-tax Vs. Capital Electronics (Gariahat)

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AB, 271B and 273B; ;Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986

Reported in : (2003)181CTR(Cal)402,[2003]261ITR4(Cal)

Advocate for Respondent : Mihir Lal Bhattacharjee, Adv.

D.K. Seth, J.1. The question referred to this court for answer is as follows :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in cancelling the penalty imposed under...

Udayan Mukherjee Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 271(1)

Reported in : [2007]291ITR318(Cal)

Advocate for Respondent : Dipek Deb, Adv.

1. The appeal was admitted on the following ground:Whether, on the facts and circumstances of the case, the learned Tribunal was justified in law in holding that the mistake in computation was intentional concealment and wrong...

Kishan Kumar Daga Vs. Collector of Customs

Court : Kolkata

Subject : Customs

Reported in : 1994(71)ELT354(Cal)

Advocate for Respondent : S.K. Mitra and ;Samir Sengupta, Advs.

Ajoy Nath Ray, J.1. The petitioner imported a consignment of glass beads in September, 1992 and the first assessed duty of Rs. 14,990.32 was paid on 18-9-1992.2. On that day the goods were examined. Thereafter a...

M/S. Hindusthan General Trading Co. Pvt. Ltd. Vs. Mrs. Mohini M. Moorj ...

Court : Kolkata

Subject : Tenancy

Acts : West Bengal Premises Tenancy Act, 1956 - Sections 3A and 13(1), (6);; Delhi Rent Control Act, - Section 14(1)

Reported in : (1998)2CALLT475(HC)

Advocate for Respondent : Mr. S.P. Roychowdhury and ;Mr. K.K. Boral, Advs.

P.K. Samanta, J.1. The plaintiff/respondent filed ejectment suit No. 765 of 1985 for eviction of the defendant/appellant from the suit premises on the ground of reasonable requirement The suit flat being No. 115 on the 11th...