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Commissioner of Income-tax Vs. I.C.i. (India) Pvt. Ltd.
Kolkata
Aug-16-1977
Direct Taxation
Indian Income Tax Act, 1922 - Section 10(2)
[1983]139ITR105(Cal)
B.L. Pal and ;Ajit Sengupta, Advs.
Deb, J.1. The following question is involved in this reference under Section 66(1) of the Indian I.T. Act, 1922 :' Whether, on the facts and in the circumstances of the case, the Tribunal was right in...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Smt. Ashima Sinha
Kolkata
Jan-20-1978
Direct Taxation
Income Tax Act, 1961 - Section 269C
(1978)2CompLJ303(Cal),[1979]116ITR26(Cal)
B.L. Pal and ;Ajit Sengupta, 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...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Ananda Bazar Patrika P. Ltd.
Kolkata
Apr-03-1978
Direct Taxation
Income Tax Act, 1922 - Section 28; ;Income Tax Act, 1961 - Section 271
[1979]116ITR416(Cal)
B.L. Pal, Adv.
Banerji, J.1. This reference under Section 66(1) of the Indian I.T. Act, 1922, arises out of the income-tax assessment of Ananda Bazar Patrika Private Ltd., the assessee, for the assessment year 1953-54, the relevant previous year...
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Commissioner of Income-tax Vs. B.R. Vasa
Kolkata
May-08-1978
Direct Taxation
Income Tax Act, 1961 - Sections 147, 148 and 297(2); ;Income Tax Act, 1922 - Sections 34, 34(1) and 34(4); ;Income Tax (Amendment) Act, 1959 - Sections 2 and 4
[1979]116ITR940(Cal)
B.L. Pal and ;Ajit Sengupta, Advs.
Sen, J. 1. The facts found and/or admitted in these proceedings, inter alia, are as follows :B. R. Vasa, the assessee, had been assessed to income-tax in the assessment year 1947-48, the relevant previous year being...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax, West Bengal-1 Vs. Sandersons and Morgans
Kolkata
Apr-24-1968
Direct Taxation
Income Tax Act, 1922 - Sections 2(6C) and 4; ;English Common Law; ;Trusts Act, 1882 - Section 88; ;Contract Act, 1872 - Section 171
AIR1969Cal211,[1970]75ITR433(Cal)
B.L. Pal and ;N.L. Pal, Advs.
Banerjee, J. 1. This reference, under Section 66 (1) of the Indian Income-tax Act, 1922 raises an interesting question about solicitor-client relationship.2. The institution of Solicitors is an English institution, which has been imported to or...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Soorajmul Nagarmull
Kolkata
Apr-13-1978
Direct Taxation
Indian Income Tax Act, 1922 - Sections 64A, 22(4) and 23(4)
[1983]139ITR239(Cal)
B.L. Pal, Adv.
C.K. Banerjee, J. 1. The following question is involved in this reference at the instance of the Commissioner of Income-tax, Central, Calcutta, under Section 66(2) of the Indian I.T. Act, 1922 (hereinafter referred to as 'the...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Anup Kumar Kapoor and ors.
Kolkata
Jul-28-1978
Direct Taxation
Income Tax Act, 1961 - Sections 52(2), 230A and 269C
[1980]125ITR684(Cal)
B.L. Pal and ;A. Sengupta, Advs.
C.K. Banerji, J.1. This appeal arises out of proceedings for acquisition under Chapter XXA of the I.T. Act, 1961.2. The relevant facts are shortly as follows :By a deed of conveyance dated the 4th April, 1973,...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Dunlop Rubber Co. (India) Ltd.
Kolkata
Jun-13-1978
Direct Taxation
Income Tax Act, 1961 - Sections 163(1), 195(1), 201, 201(1) and 231; ;Indian Income Tax Act, 1922 - Section 18(3B)
[1980]121ITR476(Cal)
B.L. Pal and ;Debi Pal, Advs.
C.K. Banerji, J.1. These references relate to the assessment of Dunlop Rubber Co. (India) Ltd., Calcutta, for the assessment years 1958-59 to 1964-65, and have been initiated under Section 256(2) of the I.T. Act, 1961. The...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax (Central) Vs. Rohtas Industries Ltd.
Kolkata
Jan-30-1978
Direct Taxation
Indian Income Tax Act, 1922 - Sections 10(2), 15C and 15C(6)
[1979]120ITR110(Cal)
B.L. Pal and ;Ajit Sengupta, Advs.
Sen, J.1. Pursuant to the directions of this court under Section 66(2) of the Indian I.T. Act, 1922, the Tribunal in these references has drawn up a consolidated statement of case and referred the following questions...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Bhikraj Jaipuria
Kolkata
Feb-21-1978
Direct Taxation
Income Tax Act, 1922 - Sections 66(2); ;Income Tax Act, 1961 - Section 256(2); ;Hindu Law
[1979]119ITR883(Cal)
B.L. Pal and ;Ajit Sengupta, Advs.
Banerji, J. 1. This consolidated reference under Section 66(2) of the Indian I.T. Act, 1922, and Section 256(2) of the I.T. Act, 1961, relates to the assessment years 1956-57, 1957-58 and 1959-60 to 1964-65.2. The facts...
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