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Jogta Coal Co. Ltd. Vs. Commissioner of Income-tax, CalcuttA.

Court : Kolkata

Subject : Direct Taxation

Reported in : [1965]55ITR89(Cal)

Advocate for Appellant : Mr. Sukumar Mitra

SANKAR PRASAD MITRA J. - This case has been referred to us pursuant to a judgement of the Supreme Court, Jogta Coal Co. Ltd. v. Commissioner of Income-tax. The Appellate before the Supreme Court (the applicant...

Rash Mohan Chatterjee and ors. Vs. the Controller of Estate Duty, W. B ...

Court : Kolkata

Subject : Property

Acts : Estate Duty Act, 1953 - Section 10

Reported in : AIR1964Cal160,68CWN152,[1964]52ITR1(Cal)

Advocate for Appellant : Sukumar Mitra and ;Milon Banerji, Advs.

Sankar Prasad Mitra, J.1. This is a reference under Section 64(1) of the Estate Duty Act, 1953. It relates to the Assessment of Estate duty on the accountable persons of the estate of Ratan Mohan Chatterjee,...

Calcutta Electric Supply Corpn. Ltd. Vs. Commr. of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income-Tax Act, 1922 - Section 10(2); ;Defence of India Rules - Rule 83; ;Transfer of Property Act - Section 54

Reported in : AIR1951Cal151,55CWN261,[1951]19ITR406(Cal)

Advocate for Appellant : Sukumar Mitra, Adv.

Harries, C.J.1 This is a Reference made at the instance of the assessees by the Income-tax Appellate Tribunal, Calcutta Bench, Under Section 66 (1), Income-tax Act, in which the following question is framed for the opinion...

Commissioner of Income-tax Vs. Steel Brothers and Co. Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 4(1) and 42(3)

Reported in : AIR1951Cal162,56CWN241,[1951]19ITR435(Cal)

Advocate for Appellant : Sukumar Mitra, Adv.

Banerjee, J.1. This is a Reference under Section 66, Indian Income-tax Act made at the instance of the Commissioner of Income-tax, Calcutta. The question on which we are to express our opinion has been formulated as...

H.L. Sud, Income-tax Officer, Bombay Vs. Tata Engineering and Locomoti ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 18A and 43

Reported in : [1969]71ITR457(SC); [1969]2SCR21

Ramaswami, J.1. The respondent is a limited company incorporated under the Indian Companies Act, 1913, and carried on business of manufacturing and selling diesel trucks and bus chassis, locomotives and other heavy engineering products. The respondent...

S.G. Mazumdar Vs. B.K. Lala

Court : Supreme Court of India

Subject : Civil

Acts : Code Of Civil Procedure (CPC) 1908 - Section 80

Reported in : (1969)3SCC709b

J.C. Shah,; S.M. Sikri and; V. Ramaswami, JJ.1. After some arguments are advanced on behalf of the appellant Mr Sukumar Mitra has tendered an unqualified apology on behalf of his client for the language used by...

Commissioner of Income-tax Vs. Kanaiyalal Nimani and ors.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 22 to 27 and 56

Reported in : [1979]120ITR892(Cal)

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

Sudhindra Mohan Guha, J.1. This reference under Section 256(2) of the I.T. Act, 1961, at the instance of the revenue relates to the assessment year 1962-63, the relevant accounting year being 2018 R.N.2. The assessee is...

Indian Iron and Steel Co. Ltd. Vs. Commissioner of Income-tax West Ben ...

Court : Kolkata

Subject : Direct Taxation

Reported in : [1968]68ITR561(Cal)

BANERJEE J. - The assessee holds mining concessions for iron and manganese ores, in the District of Singhbhum, in Bihar. The ore extracted by the assessee is utilised solely for the manufacture of iron and steel...

Birds Investments Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Section 34; ;Income Tax (Amendment) Act, 1948

Reported in : [1965]35CompCas143(Cal),[1965]55ITR284(Cal)

Advocate for Appellant : S. Mitra and ;D. Pal, Advs.

Sen, J. 1. In this reference under Section 66(1) of the Indian Income-tax Act, 1922, hereinafter described as the ' Act', the following questions have been raised for the opinion of this court:'(1) Whether the Income-tax...

Commissioner of Income-tax Vs. Hoosen Kasam Dada (India) Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Section 34(1); ;Companies Act - Section 210

Reported in : [1973]91ITR453(Cal)

Advocate for Appellant : A.K. Sengupta and ;D.K. Sen, Advs.

P.B. Mukharji, C.J.1. The Tribunal referred this question as in its opinion a question of law arises on the facts of this case. The question of law in the statement of the case referred to is...