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Sunil Kumar Ghose. Vs. Smt. Sunita Roja and ors. Being Legal Heirs and ...

Court : Kolkata Appellate

Subject : Tenancy

Advocate for Respondent : Mr. R. N. Dutt; Ms. Sucharita Biswas; Mr. A. K. Dutta, Advs

1. This Second Appeal is directed against judgment and decree dated 22.04.2002 passed by learned Judge Sixth Bench, City Civil Court at Calcutta in Title Appeal No.46 of 2001. By the impugned judgment, the judgment and...

Controller of Estate Duty Vs. Smt. Smriti Banerjee and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 10 and 64(3)

Reported in : [1987]166ITR814(Cal)

Dipak Kumar Sen, J.1. The facts found or admitted as on record are, inter alia, that one Raghunath Banerjee died on June 4, 1963. After his death, his estate was assessed to estate duty in the...

Commissioner of Income-tax Vs. Chemical Agents (P.) Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 104

Reported in : (1987)65CTR(Cal)98,[1987]167ITR387(Cal)

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

Dipak Kumar Sen, J. 1. It appears that the paper book prepared in this reference by the Revenue is incomplete. The order of the Income-tax Officer and the order of the Appellate Assistant Commissioner in appeal...

Commissioner of Wealth-tax Vs. Krishna Bazaz

Court : Kolkata

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14(1) and 18(1)

Reported in : [1987]166ITR620(Cal)

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

Dipak Kumar Sen, J.1. Sri Krishna Bazaz, the assessee, was assessed to wealth-tax for the assessment year 1968-69, the valuation date being July 8, 1967. The due date for filing the return under Section 14(1) of...

Commissioner of Income-tax Vs. Smt. Ashima Sinha

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 269C

Reported in : (1978)2CompLJ303(Cal),[1979]116ITR26(Cal)

Advocate for Respondent : P.K. Pal and ;R.N. Dutt, Advs.

Dipak Kumar Sen, J. 1. The proceedings which have culminated in this appeal and the facts relevant thereto are as follows:Smt. Ashima Sinha, the respondent herein, sold premises Nos. 74A, 74B and 74C, Elliot Road, Calcutta-16...

Commissioner of Income-tax Vs. N. Ch. R. Row and Co.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 253, 271(4A) and 273A

Reported in : (1983)32CTR(Cal)73,[1983]144ITR557(Cal)

Advocate for Respondent : Ranendra N. Dutta, Adv.

Suhas Chandra Sen, J.1. As no one was appearing on behalf of the assessee in this case, at our request Mr. R.N. Dutt appeared as amicus curiae. We are grateful for the assistance rendered by Mr....

United Liner Agencies of India (P.) Ltd. Vs. Commissioner of Income-ta ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 and 56

Reported in : [1993]201ITR704(Cal)

Advocate for Respondent : A.M. Bhattacharya, Adv.

Bhagabati Prasad Banerjee, J.1. The Tribunal has referred the following question of law to this court under Section 256(1) of the Income-tax Act, 1961 :' Whether, on the facts and in the circumstances of the case,...

Commissioner of Income-tax (Central) Vs. Turner Morrison and Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 37 and 37(1)

Reported in : [1978]114ITR629(Cal)

Advocate for Respondent : R.N. Dutt, Adv.

Sen, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax (Central), Calcutta, Messrs. Turner Morrison & Co. Private Ltd., of 6, Lyons Range, Calcutta-1, the...

Gouri Sirkar and anr. Vs. Moni Bhusan Sirkar

Court : Kolkata

Subject : Property

Indira Banerjee, J.1. In this application the Deity Iswar Sri Sri Raj Rajeswar Jew Trust Estate, represented by its Secretary has sought the following reliefs:a) Joint Receivers, namely, Mr. Ananda Prasad Ghosh and Mr. Prasanta Naskar...

C.I.T. Kolkata Iv Vs. Wacker Metroark Chemicals P. Ltd.

Court : Kolkata

Subject : Direct Taxation

ORDER SHEET ITA NO.444 OF2005IN THE HIGH COURT AT CALCUTTA Special Jurisdiction(Income Tax) ORIGINAL SIDE C.I.T.KOLKATA IV Versus WACKER METROARK CHEMICALS P. LTD.BEFORE: The Hon'ble JUSTICE GIRISH CHANDRA GUPTA The Hon'ble JUSTICE ARINDAM SINHA Date :...