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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...

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...

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...

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...

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...

Aditya NaraIn Roy and anr. Vs. Commissioner of Wealth-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Section 16A; ;Transfer of Property Act - Section 6

Reported in : [1990]183ITR175(Cal)

Advocate for Appellant : Bajoria, Adv.

Ajit K. Sengupta, J.1. In this application under Article 226 of the Constitution, the petitioners have challenged the valuation of the Valuation Officer, Unit III, made under Section 16A(5) of the Wealth-tax Act, 1957, in respect...

Raja Baldeodas Birla Santatikosh Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961; ;Indian Trusts Act, 1882 - Sections 11, 23 and 63

Reported in : [1991]190ITR578(Cal)

Advocate for Appellant : R.N. Bajoria and ;A.C. Moitra, Advs.

Ajit K. Sengupta, J.1. By these references under the Income-tax Act, 1961 (in short referred to as 'the Act'), at the instance of both the Commissioner of Income-tax and the assessee arising out of a common...

Lalita Jabbar Vs. Competent Authority and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 269C, 269C(1) and 269D(1); ;West Bengal Premises Tenancy Act, 1956; ;Wealth Tax Act; ;Constitution of India - Article 226

Reported in : [1982]133ITR389(Cal)

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

C.K. Banerji, J. 1. Premises No. 7/3, Burdwan Road, contains an area of one bigha, one cottah, eight chittaks and forty square-feet of land with a two-storeyed building built on a portion thereof which was leased...

Bata India Ltd. and anr. Vs. Commissioner of Income-tax and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Companies Act - Sections 32AB(5) and 80HHC(4); ;Income Tax Act, 1961 - Sections 44Ab and 142(2A)

Reported in : (2003)1CALLT598(HC),(2003)179CTR(Cal)147,[2002]257ITR622(Cal)

Advocate for Appellant : R.N. Bajoria, ;J.P. Khaitan, ;C.M. Ghorawal and ;Sandeep Chowdhury, Advs.

M. H. S. Ansari, J.1. The petitioner-assessee has in the instant writ application questioned the order of approval passed by respondent No. 1 containedin his communication dated November 8, 2001, being annexure P-21 whereby special audit...