Kolkata Court January 1946 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Tarak Nath Bagchi Vs. Commissioner of Income-tax, Bengal.
Court: Kolkata
Decided on: Jan-04-1946
Reported in: [1946]14ITR319(Cal)
GENTLE, J. - The applicant is the receiver appointed by this Court in respect of the assets of a business which was conducted in the name of Messrs. P.M. Bagchi & Co. There are several branches of this business at various places in Calcutta including one at No. 19 and 19/1, Gulu Ostagar the area of the Income-tad Officer of District No. 1(2) and the latter within the area of the Income-tax Officer of District No. 5. It is said that the principal place of business was at Gulu Ostagar Lane, Calcutta. Proceedings having been taken with respect to this business of which, at one time, a man named Panchanan Bagchi was the sole proprietor and the applicant having been appointed receiver, he entered upon his duties and took possession of the assets on the 18th July, 1935.In this matter before us, the Commissioner of Income-tax, Calcutta, is showing cause against a rule nisi granted by this Court on the 12th January, 1944, requiring the income-tax Tribunal to refer to this Court certain questio...
- ‹ Prev
- 1
- Next ›