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Commissioner of Income-tax Vs. Malwa Sugar Mills Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32(2), 72(1) and 72(2)

Reported in : 1981(2)CHN114,(1982)26CTR(Cal)347,[1982]134ITR56(Cal)

Advocate for Appellant : S.K. Mitra and ;S.K. Chakrabarty, Advs.

Sudhindra Mohan Guha, J.1. This reference, at the instance of the Commissioner of Income-tax, West Bengal-IV, Calcutta, under Section 256(1) of the I.T. Act, 1961, relates to the assessment year 1968-69, for which the relevant previous...

Commissioner of Income-tax Vs. Chitpur Pressing Co. (P.) Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 41(1) and 86

Reported in : [1982]133ITR426(Cal)

Advocate for Appellant : S.K. Mitra and ;S.K. Chakraborty, Advs.

Sudhindra Mohan Guha, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, at the instance of the Commissioner of Income-tax, West Bengal-III, Calcutta, the question referred to us is as follows :'Whether,...

Commissioner of Income-tax Vs. Hindusthan Co-operative Insurance Socie ...

Court : Kolkata

Subject : Direct Taxation

Acts : Life Insurance Corporation Act, 1956; ;Income Tax Act, 1961 - Sections 45 and 55

Reported in : [1993]201ITR716(Cal)

Advocate for Appellant : S.K. Mitra and ;Dipak Som, Advs.

Suhas Chandra Sen, J.1. The Tribunal has referred to this court the following questions of law under Section 256(2) of the Income-tax Act, 1961 :' 1. Whether, on the facts and in the circumstances of the...

Commissioner of Income-tax Vs. Gupta Cables Pvt. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 147

Reported in : [1994]207ITR1055(Cal)

Advocate for Appellant : S.K. Mitra, Adv.

Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, the following question of law has been referred by the Tribunal :'Whether, on the facts and in the circumstances of the...

Commissioner of Income-tax Vs. Sugauli Sugar Works P. Ltd.

Court : Kolkata

Subject : Direct Taxation

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

Reported in : (1981)23CTR(Cal)226,[1983]140ITR286(Cal)

Advocate for Appellant : S.K. Mitra and ;S. Chakraborty, Advs.

Sudhindra Mohan Guha, J. 1. The instant reference relates to the assessment year 1965-66, for which the previous year ended on 30th June, 1964. Herein the question posed before us is as follows: 'Whether, on the...

Commissioner of Income-tax Vs. Century Enka Ltd. (No. 2)

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 37

Reported in : [1999]239ITR804(Cal)

Advocate for Appellant : S.K. Mitra, Adv.

Y.R. Meena, J.1. By this reference application, the Tribunal has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the...

Commissioner of Income-tax Vs. Gokul Chand Agarwal

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 254(1), 254(2) and 256

Reported in : [1993]202ITR14(Cal)

Advocate for Appellant : S.K. Mitra, Adv.

Ajit K. Sengupta, J.1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1983-84, the following questions of law have been referred to this court :'1. Whether, on the facts...

Union of India (Uoi) and anr. Vs. Swadeshi Cotton Mills Co. Ltd. and a ...

Court : Supreme Court of India

Subject : Company

Acts : Companies Act, 1956 - Sections 408(1) and 408(6); Industries (Development and Regulation) Act, 1951 - Sections 18AA

Reported in : AIR1978SC1818; (1978)4SCC295; [1979]1SCR735; 1978(10)LC755(SC)

Advocate for Appellant : Soli J. Sorabjee Addl. Sol. General,; Girish Chandra, Adv

ORDER1. An ad interim order of stay passed by the High Court of Delhi has been challenged before us in this appeal. We should have hesitated to interfere with an interlocutory order following the usual practice...

Alok Kumar Ghosh Vs. Union of India (Uoi) and ors.

Court : Central Administrative Tribunal CAT Kolkata

Subject : Land Acquisition

1. The grievance of the applicant in this case is that when the TA bearing No. 2 of 1993 (CR 10208-W/1984) filed by the applicant challenging the validity of the proposed order of termination of his...

Ranbir Singh Vs. General Court Martial and anr.

Court : Jammu and Kashmir

Subject : ConstitutionCriminal

Acts : Army Act - Section 63; ;Army Rules - Rules 95, 101, 105 and 147; ;Code of Civil Procedure (CPC) - Section 302; ;State Code of Criminal Procedure (CrPC) - Section 337; ;Constitution of India - Articles 12, 14, 20, 21, 39A, 141 and 226; ;Ranbir Penal Code (IPC) - Section 302

Reported in : 1991CriLJ2850

Advocate for Appellant : R.P. Bakhshi, Adv.

R.P. Sethi, J.1. On the charge of committing murder of Capt. S. K. Mitra of 15th Bn. Jat Regt., the petitioner-accused, a sepoy in the said regiment, was tried by the General Court Martial (GCM, for...