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Tea Estates India Private Ltd. Vs. Commissioner of Wealth Tax

Court : Kolkata

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2 and 7(2)

Reported in : AIR1966Cal9,69CWN428,[1966]59ITR428(Cal)

Advocate for Appellant : D. Pal and ;M. Seal, Advs.

Masud, J.1. The facts relevant to this reference under Section 27(1) of the Wealth Tax Act are as follows:2. The relevant Wealth Tax assessment years relate to 1957-58, 1958-59 and 1959-60, the corresponding valuation dates of...

Rajasthan Investment Ltd. Vs. Commissioner of Income-tax (Central)

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2) and 66

Reported in : AIR1965Cal535,69CWN423,[1965]57ITR194(Cal)

Advocate for Appellant : D. Pal and ;B.C. Sen, Advs.

Masud, J. 1. This reference under Section 66(2) of the Income-tax Act 1922 relates to the assessment year 1954-55, the corresponding previous year of which ended on the 30th June 1953. The facts are briefly stated...

Biju Patnaik Vs. Income-tax Officer

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 and 148; ;Constitution of India - Article 226

Reported in : [1976]102ITR96(Cal)

Advocate for Appellant : D. Pal, ;P.K. Pal and ;R.N. Dutta, Advs.

A.N. Sen, J.1. On the 26th of February, 1966, a notice under Section 148 of the Income-tax Act, 1961, was issued by the Income-tax Officer, Central Circle, Cuttack, to Biju Patnaik for reopening his assessment for...

India Foils Ltd. Vs. Inspecting Assistant Commissioner of Income-tax a ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961; ;Constitution of India - Article 226

Reported in : [1990]186ITR429(Cal)

Advocate for Appellant : D. Pal and ;P.K. Pal, Advs.

Susanta Chatterjee, J.1. The present rule was issued on March 15, 979, at the instance of the writ petitioner, Messrs. India Foils Limited, praying, inter alia, for an appropriate writ of mandamus commanding the respondent to...

Hanuman Sugar and Industries Ltd. Vs. Commissioner of Income-tax, Cent ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 37; ;Income Tax Act, 1922 - Section 10

Reported in : [1970]76ITR603(Cal)

Advocate for Appellant : D. Pal and ;R. Murarka, Advs.

Sabyasachi Mukharji, J.1. The assessee is a limited company having a sugar mill at Motihari in North Bihar and also running an agricultural farm for growing sugarcane which is also used for the production of sugar...

ici India Ltd. Vs. Dy. Cit

Court : Kolkata

Subject : Direct Taxation

Reported in : [2001]80ITD58(Cal)

Advocate for Appellant : Dr. D. Pal, for the Assessee A.K. Das, for the Revenue

ORDERS. Bandyopadhyay, A.M Since the main issue involved in these two appeals filed by the assessee, for the two successive years, is common, the appeals have been consolidated and a common order is being passed for...

Panama Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Section 23A

Reported in : [1978]113ITR290(Cal)

Advocate for Appellant : D. Pal, Adv.

Dipak Kumar Sen, J. 1. This reference is at the instance of Messrs. Panama Private Ltd., Calcutta, the assessee. The question called for from the Tribunal under Section 66(2) of the Indian Income-tax Act, 1922, is...

Madanlal Maheswari Vs. Income-tax Officer, j Ward and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 16(3) and 34(1); ;Income Tax Act, 1961 - Sections 64 and 147

Reported in : [1973]87ITR295(Cal)

Advocate for Appellant : D. Pal, Adv.

ORDERK.L. Roy, J. 1. The petitioner in this application is entitled to succeed on the basis of the reasons given by the Income-tax Officer for purporting to reopen the assessment of the petitioner for the assessment...

Bengal Assam Steamship Co. Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 154

Reported in : [1978]114ITR327(Cal)

Advocate for Appellant : D. Pal and ;M. Seal, Advs.

Deb, J. 1. The following questions are involved in this reference under Section 256(2) of the Income-tax Act, 1961 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in...

Khimji Keshavji Trust Estate Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 164

Reported in : [1978]113ITR751(Cal)

Advocate for Appellant : D. Pal and ;A.K. Roy Chowdhury, Advs.

Sen, J.1. At the instance of the Commissioner of Income-tax, West Bengal-I, Calcutta, (sic) the Tribunal in this case has referred the following question to this court under Section 256(1) of the Income-tax Act, 1961 :'Whether,...