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Commissioner of Income-tax Vs. Orissa Concrete and Allied Industries L ...

Court : Kolkata

Subject : Limitation

Acts : Limitation Act, 1963 - Section 5

Reported in : (2004)1CALLT159(HC),(2003)185CTR(Cal)315,[2003]264ITR186(Cal)

Advocate for Appellant : Dipak Deb, Adv.

1. Certain submissions made on behalf of the applicant when the application for condonation of delay was taken up for consideration have prompted us to take a closer look at the provisions of Section 5 of...

Commissioner of Income-tax Vs. Capital Electronics (Gariahat)

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AB, 271B and 273B; ;Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986

Reported in : (2003)181CTR(Cal)402,[2003]261ITR4(Cal)

Advocate for Appellant : Dipak Deb, Adv.

D.K. Seth, J.1. The question referred to this court for answer is as follows :'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in cancelling the penalty imposed under...

M/S. Hindusthan General Trading Co. Pvt. Ltd. Vs. Mrs. Mohini M. Moorj ...

Court : Kolkata

Subject : Tenancy

Acts : West Bengal Premises Tenancy Act, 1956 - Sections 3A and 13(1), (6);; Delhi Rent Control Act, - Section 14(1)

Reported in : (1998)2CALLT475(HC)

Advocate for Appellant : Mr. Dipak Deb and ;Mr. P.K. Chowdhury, Advs.

P.K. Samanta, J.1. The plaintiff/respondent filed ejectment suit No. 765 of 1985 for eviction of the defendant/appellant from the suit premises on the ground of reasonable requirement The suit flat being No. 115 on the 11th...

Kishan Kumar Daga Vs. Collector of Customs

Court : Kolkata

Subject : Customs

Reported in : 1994(71)ELT354(Cal)

Advocate for Appellant : Bhaskar Sen, ;Dipak Deb, ;H. Kundalia and ;Minoti Gomes, Advs.

Ajoy Nath Ray, J.1. The petitioner imported a consignment of glass beads in September, 1992 and the first assessed duty of Rs. 14,990.32 was paid on 18-9-1992.2. On that day the goods were examined. Thereafter a...

Vijay Mallya Vs. Assistant Commissioner of Income Tax

Court : Kolkata

Subject : Direct Taxation

Acts : Constitution of India - Article 226; ;Income Tax Act, 1961 - Sections 6(1) and 154

Reported in : (2003)183CTR(Cal)201

Advocate for Appellant : Prajab Kr. Pal and ;Subrata Das, Advs.

D.K. Seth, J. 1. In W.P. No. 213 of 1996, the appellant as petitioner had challenged the jurisdiction of the Asstt. CIT, Investigation Circle 4(1), Calcutta, to issue the notice dt. 9th Jan., 1996, for rectification...

K.S. Mehta (Huf) Vs. Commissioner of Income Tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax (Amendment) Act, 1961 - Section 145; ;Income Tax Act, 1922 - Section 13

Reported in : (2005)195CTR(Cal)293,[2005]278ITR59(Cal)

Advocate for Appellant : R.N. Bajoria, ;J.P. Khaitan, ;Anirban Chatterjee and ;C.S. Das, Advs.

D.K. Seth, J.The question :1. The short question involved in these two appeals is as to whether hybrid method/system of accounting was permissible; if permissible, then could its consequences be avoided or ignored and the first...

Udayan Mukherjee Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 271(1)

Reported in : [2007]291ITR318(Cal)

Advocate for Appellant : Rupen Mitra and ;Aniket Mitra, Advs.

1. The appeal was admitted on the following ground:Whether, on the facts and circumstances of the case, the learned Tribunal was justified in law in holding that the mistake in computation was intentional concealment and wrong...

Juggilal Kamlapat Udyog Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 145, 145(1) and 260A

Reported in : (2005)199CTR(Cal)134

Advocate for Appellant : J.P. Khaitan and ;Sudipta Roy (Bose), Advs.

Aloke Chakrabarti J.1. This is an appeal under Section 260A of the Income-tax Act, 1961, against the judgment and order of the Income-tax Appellate Tribunal, C Bench, Calcutta, dated January 21, 1999.2. The facts relevant for...

Great Ocean Enterprise S. A. Vs. the Owners and Parties Interested in ...

Court : Kolkata

Subject : Education

ORDER SHEET GA1874of 2011 With AS5of 2010 IN THE HIGH COURT AT CALCUTTA Admiralty Jurisdiction ORIGINAL SIDE GREAT OCEAN ENTERPRISE S.A.Versus THE OWNERS AND PARTIES INTERESTED IN THE VESSEL M.V."DEVI GLORY-1”. BEFORE: The Hon'ble JUSTICE BISWANATH...

Goenka Agencies Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40A(3) and 256; ;Income Tax Rules, 1962 - Rule 6DD, 6DD(1) and 6DD(2)

Reported in : (2003)184CTR(Cal)104,[2003]263ITR145(Cal)

Advocate for Appellant : J.P. Khaitan, Adv.

Maharaj Sinha, J.1. In this reference under Section 256(2) of the Income-tax Act, 1961, two questions have come up for answer by us at the instance of the assessee for the assessment year 1987-88. The assessee,...