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Commissioner of Income-tax Vs. Hari Charan Shyam Sundar P. Ltd.
Kolkata
Dec-18-1984
Direct Taxation
Income Tax Act, 1961 - Section 52(2)
[1986]159ITR703(Cal)
H.M. Dhar, Adv.
Ajit K. Sengupta, J. 1. These are two references for the assessment year 1970-71--one under Section 256(1) and the other under Section 256(2) of the Income-tax Act, 1961. Both the references arise out of the same...
Tag this Judgment! AI Brief & AskNuruddIn and Brothers Vs. Commissioner of Income-tax
Kolkata
Jul-20-1978
Direct Taxation
Income Tax Act, 1961 - Sections 154(1), 154(3), 271(1) and 274(2); ;Direct Taxes (Amendment) Act, 1964
[1979]116ITR704(Cal)
Meghnad Banerji, ;Gopal Chandra Sinha and ;Manas Banerjee, Advs.
Deb, J. 1. This is a reference under Section 256(1) oi the I.T. Act, 1961. The question before us is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was...
Tag this Judgment! AI Brief & AskS.C.N. Chowdhury Vs. Commissioner of Income-tax
Kolkata
Jan-15-1980
Direct Taxation
Wealth Tax Act, 1957 - Section 17; ;Finance Act, 1965 - Section 68
[1982]136ITR542(Cal)
K. Ray and ;Manas Banerjee, Advs.
R.N. Pyne, J.1. In this reference under Section 27(1) of the W.T. Act, 1957, we are concerned with the assessment years 1958-59, 1959-60, 1960-61, 1961-62, 1962-63 and 1963-64, respectively.2. Relevant facts of this case as stated...
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
J.N. Bose Vs. Commissioner of Wealth-tax
Kolkata
Aug-29-1974
Direct Taxation
Wealth Tax Act, 1957 - Sections 2 and 7
[1976]104ITR83(Cal)
J.C. Pal and ;Manas Banerjee, Advs.
Sabyasachi Mukharji, J. 1. In this case we are concerned with valuation of certain property under the Wealth-tax Act, 1957. This relates to the assessment years 1962-63 to 1964-65. The problem is regarding the valuation of...
Tag this Judgment! AI Brief & AskLady Ranu Mookherjee (Executrix to the Estate of Late Sir Biren Mookhe ...
Kolkata
Feb-04-1991
Direct Taxation
Wealth Tax Act, 1957 - Section 25(1)
[1992]198ITR418(Cal)
Manas Banerjee, Adv.
ORDER--Order passed in pursuance of direction of CWT in revision but without complying therewith--Not a nullity--Appellate authority competent to set aside the same and direct redoing.HELD :When a specific direction of the superior authority is not...
Tag this Judgment! AI Brief & AskAmalgamated Coalfields Ltd. Vs. Commissioner of Income-tax
Kolkata
Apr-12-1978
Direct Taxation
Income Tax Act, 1961 - Sections 143(3), 154 and 214
[1979]116ITR383(Cal)
Kalyan Ray and ;Manas Banerjee, Advs.
Deb, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961. The assessee is a limited company. The assessment year involved is 1964-65.2. During the financial year 1963-64, the assessee paid Rs. 12,56,466...
Tag this Judgment! AI Brief & AskEast India Pharmaceutical Works Ltd. Vs. Commissioner of Income-tax
Kolkata
Apr-21-1978
Direct Taxation
Income Tax Act, 1961 - Sections 28, 37(1), 40 and 80V
(1978)2CompLJ51(Cal),[1978]114ITR591(Cal)
Kalyan Ray and ;Manas Banerjee, Advs.
Deb, J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961. The assessment year is 1972-73. The previous year ends on December 31, 1971, The question before us runs thus :'Whether, on the...
Tag this Judgment! AI Brief & AskRabindra Parida Alias Rabindra Pariza Alias Aurn and ors. Vs. State of ...
Kolkata
Feb-03-1995
Criminal
Code of Criminal Procedure (CrPC) - Sections 161, 235(2), 313, 354(3), 366 and 386; ;Indian Penal Code (IPC), 1860 - Sections 34, 302, 392, 394 and 411
1995CriLJ2256
Satyabrata Bhattacherjee, Adv.
Gitesh Rajan Bhattacharjee, J.1. This judgment deals with and disposes of the reference made under Section 366, Cr. P.C. by the learned Additional Sessions Judge, 11th Court, Alipore, seeking confirmation of death sentence imposed by him...
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