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Sunil Kumar Ghose. Vs. Smt. Sunita Roja and ors. Being Legal Heirs and ...

Court : Kolkata Appellate

Subject : Tenancy

Advocate for Appellant : Mr. R. N. Dutt; Ms. Sucharita Biswas; Mr. A. K. Dutta, Advs

1. This Second Appeal is directed against judgment and decree dated 22.04.2002 passed by learned Judge Sixth Bench, City Civil Court at Calcutta in Title Appeal No.46 of 2001. By the impugned judgment, the judgment and...

Controller of Estate Duty Vs. Smt. Smriti Banerjee and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 10 and 64(3)

Reported in : [1987]166ITR814(Cal)

Advocate for Appellant : R.N. Dutta, Amicus Curiae;M.L. Bhattacharyya, Adv.

Dipak Kumar Sen, J.1. The facts found or admitted as on record are, inter alia, that one Raghunath Banerjee died on June 4, 1963. After his death, his estate was assessed to estate duty in the...

Commissioner of Income-tax Vs. Chemical Agents (P.) Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 104

Reported in : (1987)65CTR(Cal)98,[1987]167ITR387(Cal)

Advocate for Appellant : A.N. Bhattacharya, Adv.

Dipak Kumar Sen, J. 1. It appears that the paper book prepared in this reference by the Revenue is incomplete. The order of the Income-tax Officer and the order of the Appellate Assistant Commissioner in appeal...

Commissioner of Wealth-tax Vs. Krishna Bazaz

Court : Kolkata

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14(1) and 18(1)

Reported in : [1987]166ITR620(Cal)

Advocate for Appellant : H.M. Dhar and ;Sunil Mukherjee, Advs.

Dipak Kumar Sen, J.1. Sri Krishna Bazaz, the assessee, was assessed to wealth-tax for the assessment year 1968-69, the valuation date being July 8, 1967. The due date for filing the return under Section 14(1) of...

Commissioner of Income-tax Vs. N. Ch. R. Row and Co.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 253, 271(4A) and 273A

Reported in : (1983)32CTR(Cal)73,[1983]144ITR557(Cal)

Advocate for Appellant : Ajit Sengupta, Adv.

Suhas Chandra Sen, J.1. As no one was appearing on behalf of the assessee in this case, at our request Mr. R.N. Dutt appeared as amicus curiae. We are grateful for the assistance rendered by Mr....

Commissioner of Income-tax Vs. Smt. Ashima Sinha

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 269C

Reported in : (1978)2CompLJ303(Cal),[1979]116ITR26(Cal)

Advocate for Appellant : B.L. Pal and ;Ajit Sengupta, Advs.

Dipak Kumar Sen, J. 1. The proceedings which have culminated in this appeal and the facts relevant thereto are as follows:Smt. Ashima Sinha, the respondent herein, sold premises Nos. 74A, 74B and 74C, Elliot Road, Calcutta-16...

United Liner Agencies of India (P.) Ltd. Vs. Commissioner of Income-ta ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 and 56

Reported in : [1993]201ITR704(Cal)

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

Bhagabati Prasad Banerjee, J.1. The Tribunal has referred the following question of law to this court under Section 256(1) of the Income-tax Act, 1961 :' Whether, on the facts and in the circumstances of the case,...

Union of India (Uoi) Vs. Bharat Charcoal Co. Ltd.

Court : Kolkata

Subject : Arbitration

Acts : Arbitration Act, 1940 - Section 34; ;Code of Civil Procedure (CPC) , 1908 - Section 80

Reported in : AIR1962Cal510

Advocate for Appellant : R.N. Dutt, Adv.

ORDERP.C. Mallick, J. 1. This is an application for stay of a suit under Section 34 of the Indian Arbitration Act. The respondentis a contractor. There are three contracts subsisting between the respondent and the Government....

Commissioner of Income-tax (Central) Vs. Turner Morrison and Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36(1), 37 and 37(1)

Reported in : [1978]114ITR629(Cal)

Advocate for Appellant : B.L. Pal and ;Ajit Sengupta, Advs.

Sen, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax (Central), Calcutta, Messrs. Turner Morrison & Co. Private Ltd., of 6, Lyons Range, Calcutta-1, the...

Chokshi and Co. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 147

Reported in : [1980]121ITR249(Cal)

Advocate for Appellant : R.N. Dutt, Adv.

Dipak Kumar Sen, J. 1. This reference arises out of reassessment of the income of Messrs. Chokshi & Co., the assessee, for the assessment year 1960-61. The relevant previous year for the said assessment year was...