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Apr 25 1966

Commissioner of Income-tax Vs. Ram Chandra Gupta and Co., Calcutta

Court : Kolkata

Decided on : Apr-25-1966

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Section 24(1); ;Sale of Goods Act - Sections 2(2) and 33

Reported in : AIR1968Cal385,72CWN274,[1968]69ITR254(Cal)

Ray, J.1. The question in this reference is as follows:Whether on the facts and in the circumstances of the case the transaction which resulted in the loss of Rs. 33,736 was a speculative transaction within the...

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May 17 1967

Panchu Gopal Das Vs. the State

Court : Kolkata

Decided on : May-17-1967

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1898 - Sections 4(1), 270 and 340(1); ;Constitution of India - Article 22(1); ;Evidence Act, 1872 - Sections 9, 25 and 27

Reported in : AIR1968Cal38,1968CriLJ40

Amaresh Roy, J. 1. This appeal has been preferred under Section 411A of the Code of Criminal Procedure by Panchu Gopal who has been convicted under Section 302 of the Indian Penal Code and sentenced to...

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Mar 22 1966

Birendra Nath Banerjee Vs. Sm. Snehalata Devi and anr.

Court : Kolkata

Decided on : Mar-22-1966

Subject : PropertyCivil

Acts : Partition Act, 1893 - Section 4; ;Code of Civil Procedure (CPC) , 1908 - Order 20, Rule 18 - Order 26, Rule 13 - Order 41, Rule 22

Reported in : AIR1968Cal380,72CWN128

P.N. Mookerjee, J.1. This appeal is by defendant No. 4. It arises out of a suit for partition and is directed against the final decree for partition, made by the learned trial Judge. The relevant facts...

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Mar 01 1966

Harnandrai Badridas Vs. Commissioner of Income-tax, Calcutta

Court : Kolkata

Decided on : Mar-01-1966

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 22(4), 23(4) and 26A

Reported in : AIR1968Cal383

Bay, J. 1. The question referred to this Court is as follows:'Whether on the facts and in the circumstances of the case the order refusing renewal of registration under Section 26A is legal and valid.'2. The...

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May 25 1966

In Re: Gaya Textiles Private Ltd. Etc. and Star Textile Engineering Wo ...

Court : Kolkata

Decided on : May-25-1966

Subject : Company

Acts : Companies (Court) Rules, 1959 - Rules 18 and 21; ;Calcutta High Court Original Side Rules - Rule 5; ;Code of Civil Procedure (CPC) , 1908 - Section 139 - Order 19, Rule 3

Reported in : AIR1968Cal388,70CWN852

ORDERB.C. Mitra, J.1. This is an application for winding up of Gaya Textile Private Limited (hereinafter referred to as the Company). The petitioner's case is that sometime in April 1964 the Company entered into a contract...

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