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Janki Ram Bahadur Ram Vs. Commissioner of Income Tax, Calcutta

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income-tax Act, 1922 - Sections 2(4), 10 and 66(1)

Reported in : AIR1965SC1898; [1965]57ITR21(SC); [1965]3SCR604

Shah, J.1. The appellant is a Hindu undivided family and carries on business as a dealer in 'iron scrap and hardware'. Messrs Hoare Miller and Company Ltd. - hereinafter called 'the Company' - were owners of...

India Steamship Co. Ltd. Vs. Joint Commissioner of Income Tax and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 22, 34, 139, 142(1), 143(1), 143(3), 147 and 148 to 153; ;Income Tax Act, 1922 - Section 34(1); ;Constitution of India - Article 226

Reported in : (2005)194CTR(Cal)386,[2005]275ITR155(Cal)

Advocate for Appellant : R.N. Bajoria and ;J.P. Khaitan, Advs.

Pranab Kumar Chattopadhyay, J.1. The petitioner herein has challenged the validity and/or legality of the notices all dt. 31st March, 2001 issued under Section 148 of the IT Act, 1961 for the asst. yrs. 1990-91 to...

Commissioner of Income-tax Vs. Steel Rolling Mills of Bengal Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 37 and 40A(7); ;West Bengal Employees' Payment of Compulsory Gratuity Act, 1971

Reported in : (1987)65CTR(Cal)116,[1988]169ITR430(Cal),[1987]34TAXMAN222(Cal)

Advocate for Appellant : R.N. Bajoria, Adv. as amicus curiae

Dipak Kumak Sen, J.1. The facts on record which are material and the proceedings leading up to this reference are, shortly, that Steel Roiling Mills of Bengal Ltd., the assessee, was assessed to income-tax for the...

J. Thomas and Co. (P) Ltd. Vs. Commissioner of Income Tax

Court : Kolkata

Subject : Direct Taxation

Acts : Companies Act, 1956; ;Finance Act, 1989; ;Finance Act, 1990; ;Income Tax Act, 1961 - Sections 14, 32AB, 32AB(1), 32AB(3), 32AB(5), 115J and 115JA

Reported in : (2005)195CTR(Cal)230,[2005]275ITR467(Cal)

Advocate for Appellant : R.N. Bajoria, ;S. Chatterjee, ;J.P. Khaitan and ;Sudipta Roy (Bose), Advs.

ORDERD.K. Seth, J.1. The questions :This appeal was admitted on the following two grounds :'(a) Whether, for computing the profits in terms of Section 32AB(3) of the Act, the income by way of dividends, interest on...

Harchand Vs. Additional Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sectons 5, 6, 155, 160 and 161; ;Sea Customs Act, 1878 - Sections 13, 15, 29, 65, 77, 78, 137, 160 (3), 163(37), 167(3), 167(7), 167(31) and 167(37); ;Sea Customs (Amendment)Act, 1956; ;General Clauses Act, 1897 - Section 6, 6(4), 6(5), 6(6) and 6(7); ;Indian Tariff Act, 1934 - Section 2; ;Code of Criminal Procedure (CrPC) , 1898 - Sections 476 and 479A; ;Indian Penal Code (IPC) - Sections 193; ;Constitution of India - Article 226 and 226(l)

Reported in : 1981(8)ELT699(Cal)

Advocate for Appellant : R.N. Bajoria, ;S.K. Bajoria and ;Amiya Narayan Mukherjee, Advs.

M.N. Roy, J.1. This Rule was obtained on September 24, 1973, against certain orders made upto revision under the Customs Act, 1962 (hereinafter referred to as the said Act) in respect of two consignments as mentioned...

Commissioner of Wealth-tax Vs. India Exchange Traders' Association

Court : Kolkata

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 7, 7(1), 7(2), 7(3), 7(4), 46, 46(2) and 46(4); ;Wealth-tax Rules, 1957 - Rule 1D; ;Wealth-tax (Amendment) Rules, 1967; ;Gift-tax Rules, 1958 - Rule 10(2); ;Direct Tax Laws (Amendment) Act, 1989

Reported in : [1992]197ITR356(Cal)

Advocate for Appellant : Bajoria, Adv.

Ajit K. Sengupta, J.1. In this reference under Section 27(1) of the Wealth-tax Act, 1957, the following questions of law have been referred to this court For the assessment years 1979-80 and 1980-81 : 'Whether, on...

Khaitan and Co. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 41(1)

Reported in : [1979]118ITR728(Cal)

Advocate for Appellant : D. Pal, ;R.N. Bajoria, ;S.K. Bagaria and ;A.K. Dey, Advs.

Sen, J. 1. The facts found and/or admitted in these proceedings are, inter alia, as follows :Khaitan & Co., a firm of solicitors, are the assessee. The assessment year involved is 1969-70 and the corresponding previous...

Saturday Club Ltd. Vs. Asstt. Commr., Service Tax Cell

Court : Kolkata

Subject : Service Tax

Acts : Finance Act, 1994 - Section 65; ;Constitution of India - Article 226

Reported in : (2005)1CALLT575(HC),2005(180)ELT437(Cal),2006[3]STR305

Advocate for Appellant : R.N. Bajoria, ;J.P. Khaitan and ;Rupa Mitra, Advs.

Amitava Lala, J. 1. This writ petition has been made by the Saturday Club Limited, a well-known club of the city of Calcutta (Kolkata) by the pen of the then Secretary and authorised representative of the...

income Tax Settlement Commission and ors. Vs. Netai Chandra Rarhi and ...

Court : Kolkata

Subject : Direct Taxation

Reported in : [2005]142TAXMAN446(Cal)

Advocate for Appellant : D.K. Shome & Md. Nizamuddin, for the Revenue R.N. Bajoria, J.L. De, J.P. Khaitan & D. Mitra, for the Assessee

ORDER BY SETTLEMENT COMMISSIONPower to reviseSettlement Commission has no power to exercise the power of rectification under section 154, except in exercise of power inherent in it to do justice in a case where because of...

Birla Cotton Spinning and Weaving Mills Ltd. Vs. Commissioner of Incom ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 207, 208 to 212 and 215

Reported in : [1993]204ITR605(Cal)

Advocate for Appellant : R.N. Bajoria and ;S.K. Bagaria, Advs.

Prabir Kumar Majumdar, J.1. This writ application relates to the assessment of the petitioner under the provisions of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the assessment year 1974-75, the relevant previous...