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Commissioner of Income-tax Vs. N. GuIn and Co. (P.) Ltd.
Kolkata
May-11-1978
Direct Taxation
Income Tax Act, 1922 - Sections 12B and 23A
[1979]116ITR475(Cal)
B.L. Pal and ;Ajit Sengupta, Advs.
Sen, J. 1. The controversy in this reference arises out of proceedingstaken under Section 23A of the I.T. Act, 1922, against N. Guin & Co. (P.) Ltd.,Calcutta, the assessee, in the assessment year 1960-61, the relevant...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. All India Tea and Trading Co. Ltd.
Kolkata
Sep-29-1977
Direct Taxation
Income Tax Act, 1922 - Sections 2(4A) and 12B; ;Assam Land (Rquisition and Acquisition) Act, 1948
[1979]117ITR525(Cal)
Ajit Sengupta, and ;P. Majumdar, Advs.
Deb, J.1. This reference under Section 66(2) of the Indian I.T. Act, 1922, relates to the assessment year 1960-61, the relevant previous year ending on 31st December, 1959.2. We will briefly state the relevant facts stated...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Anglo-Indian Jute Mills Co. Ltd.
Kolkata
May-11-1979
Direct Taxation
Income Tax Act, 1961 - Section 215
[1980]124ITR384(Cal)
Ajit Sengupta, Adv.
C.K. Banerji, J.1. This reference arises out of the income-tax assessment of Anglo-Indian Jute Mills Co. Ltd., the assessee, for the assessment year 1962-63, for which the relevant previous year ended on the 31st March, 1962.2....
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Commissioner of Income-tax Vs. Roberts Mclean and Co. Ltd.
Kolkata
May-06-1976
Direct Taxation
Income Tax Act, 1922 - Section 66(1)
[1978]111ITR489(Cal)
B.L. Pal and ;Ajit Sengupta, Advs.
Deb, J.1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, the assessment year involved is 1961-62. The previous year ended on July 31, 1960. The assessee is a company. The facts stated...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Katras Jharia Coal Co. Ltd.
Kolkata
Sep-15-1978
Direct Taxation
Income Tax Act, 1961 - Section 256(1)
[1979]118ITR6(Cal)
Ajit Sengupta, Adv.
Dipak Kumar Sen, J.1. The assessee is a colliery company and carries on the business, inter alia, of raising coal. In the assessment year 1964-65, the relevant previous year being the year ended on the 31st...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax and Super Profits Tax Vs. Eyre Smelting Pvt ...
Kolkata
Jan-12-1978
Direct Taxation
[1979]118ITR857(Cal)
Ajit Sengupta and ;Prabir Majumdar, Advs.
Sen, J.1. This reference under Section 256(1) of the I.T. Act, 1961, at the instance of the Commissioner of I.T. and S.P.T., West Bengal-III, arises out of the assessment of Messrs. Eyre Smelting Private Ltd., Calcutta,...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Rameshwarlal Agarwalla
Kolkata
Sep-18-1979
Direct Taxation
Indian Income Tax Act, 1922 - Sections 30(1) and 46(1); ;Income Tax Act, 1961 - Section 221
[1983]141ITR255(Cal)
Ajit Sengupta, Adv.
Deb, J.1. In this reference under Section 66(1) of the Indian I.T. Act, 1922, we are concerned with the following questions of law :'(1) Whether, on the facts and in the circumstances of the case, the...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Swadeshi Mining and Manufacturing Co. L ...
Kolkata
Mar-17-1976
Direct Taxation
Sugarcane (Control) Order, 1955; ;Income Tax Act, 1961 - Sections 254(1)
[1978]112ITR276(Cal)
B.L. Pal and ;Ajit Sengupta, Advs.
Deb, J. 1. The assessee is a public limited company. The company owns a sugar mill at Gorakhpur in the State of Uttar Pradesh. It produces sugar in its mill. It sells and also exports sugar....
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Mangolia Dairy Products
Kolkata
Jan-18-1979
Direct Taxation
Factories Act, 1948; ;Income Tax Act, 1961 - Sections 32(1) and 80J(4); ;Income Tax Rules, 1962
[1979]119ITR26(Cal)
Suhas Sen and ;Ajit Sengupta, Advs.
Dipak Kumar Sen, J.1. Messrs. Mangolia Dairy Products (India), the assessee, owns and runs a cold storage plant. In the assessment years 1968-69 and 1969-70, the relevant accounting periods being the years ending on 30th June,...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Karam Chand Thapar and Bros. (P.) Ltd.
Kolkata
Jul-27-1978
Direct Taxation
Income Tax Act, 1922 - Sections 13A and 30; ;Income Tax Act, 1961 - Sections 139(1), 215, 215(3), 216 and 246; ;Income Tax Rules, 1922 - Rules 18A(6) and 48; ;Income Tax Rules, 1962 - Rule 40
[1979]119ITR751(Cal)
Ajit Sengupta and ;Prabir Majumdar, Advs.
Sen, J.1. The facts and the proceedings leading up to this reference areshortly as follows : In the assessment year 1958-59, the relevant previousyear ending on the 31st March, 1958, Messrs. Karam Chand Thapar &Bros.; (P.)...
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