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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...

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...

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...

Khaitan and Co. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 41(1)

Reported in : [1979]118ITR728(Cal)

Advocate for Appellant : D. Pal, ;R.N. Bajoria, ;S.K. Bagaria and ;A.K. Dey, Advs.

Sen, J. 1. The facts found and/or admitted in these proceedings are, inter alia, as follows :Khaitan & Co., a firm of solicitors, are the assessee. The assessment year involved is 1969-70 and the corresponding previous...

Saturday Club Ltd. Vs. Asstt. Commr., Service Tax Cell

Court : Kolkata

Subject : Service Tax

Acts : Finance Act, 1994 - Section 65; ;Constitution of India - Article 226

Reported in : (2005)1CALLT575(HC),2005(180)ELT437(Cal),2006[3]STR305

Advocate for Appellant : R.N. Bajoria, ;J.P. Khaitan and ;Rupa Mitra, Advs.

Amitava Lala, J. 1. This writ petition has been made by the Saturday Club Limited, a well-known club of the city of Calcutta (Kolkata) by the pen of the then Secretary and authorised representative of the...

income Tax Settlement Commission and ors. Vs. Netai Chandra Rarhi and ...

Court : Kolkata

Subject : Direct Taxation

Reported in : [2005]142TAXMAN446(Cal)

Advocate for Appellant : D.K. Shome & Md. Nizamuddin, for the Revenue R.N. Bajoria, J.L. De, J.P. Khaitan & D. Mitra, for the Assessee

ORDER BY SETTLEMENT COMMISSIONPower to reviseSettlement Commission has no power to exercise the power of rectification under section 154, except in exercise of power inherent in it to do justice in a case where because of...

Bijay Singh Surana and Others Vs. First Land Acquisition Collector for ...

Court : Kolkata

Subject : Property

Acts : Land Acquisition Act, 1894 - Sections 4, 6 to 10, 11, 18, 23(1), 49, 49(1) and 54;; West Bengal Apartment Ownerships Act, 1972 - Section 3;; Constitution of India - Articles 32 and 226;; West Bengal Premises Requisition & Control (Temporary Provisions) Act, 1947;; West Bengal Act, 1955;; Calcutta Improvement Trust Act, 1932;; Lands Clauses Consolidation Act, 1845 - Section 92

Reported in : AIR1990Cal246

Advocate for Appellant : R.N. Bajoria, Adv.;Samar Banerjee, Adv.

ORDER1. In this proceeding under Article 226 of the Constitution of India the petitioners have questioned the validity of a Notification dated 28-2-1985 issued under S. 4 of the Land Acquisition Act 1894 (hereinafter referred to...

Birla Cotton Spinning and Weaving Mills Ltd. Vs. Commissioner of Incom ...

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 207, 208 to 212 and 215

Reported in : [1993]204ITR605(Cal)

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

Prabir Kumar Majumdar, J.1. This writ application relates to the assessment of the petitioner under the provisions of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the assessment year 1974-75, the relevant previous...

Jiyajeerao Cotton Mills Ltd. Vs. Income-tax Officer, c Ward and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80E and 154; ;Finance Act, 1965

Reported in : [1981]130ITR710(Cal)

Advocate for Appellant : R.N. Bajoria, ;Samir Chakraborty and ;Dilip Dhar, Advs.

C.K. Banerji, J. 1. The appellant, M/s. Jiyajeerao Cotton Mills Ltd., a public company, derived profits and gains from several industries owned by it, one of which was a chemical factory known as Saurashtra Chemicals, situate...