Kolkata Court December 1969 Judgments
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Madan Lal Lohia Vs. Assistant Controller of Estate Duty, a Ward and or ...
Court: Kolkata
Decided on: Dec-01-1969
Reported in: [1972]85ITR99(Cal)
A.K. Sinha, J. 1. In this rule the petitioner prays for cancellation of an order imposing penalty of Rs. 3,000 in the first instance for nonpayment of Rs. 35,000 as estate duty by the Assistant Controller on 25th March, 1964, under the Estate Duty Act. Shortly put, the facts are as follows :The petitioner is a lessee in respect of premises No. 13, Indian Exchange Place, Calcutta, which belonged to one Rai Bhupati Nath Deb Bahadur who died on September 23, 1959. After his death, proceedings were taken under the Estate Duty Act by the Assistant Controller and an assessment was made to the extent of Rs. 1,40,090.20. For realisation of this amount, a notice purporting to be one under Section 73 of the Estate Duty Act, 1953, read with Section 46(5A) of the Income-tax Act, 1922, dated January 9, 1962, was given by the respondent No. 1. In the said notice it was stated that a sum of Rs. 1,40,090.20 was due from one Tulsi Charan Deb and others on account of estate duty as 'accountable person' ...
Smt. Santosh Debi Baid Vs. Income-tax Officer, Central and anr.
Court: Kolkata
Decided on: Dec-01-1969
Reported in: [1971]81ITR552(Cal)
T.K. Basu, J.1. For the assessment years 1956-57, 1957-58, 1958-59, 1959-60 and 1960-61, the petitioner, Santosh Debi Baid, furnished voluntary returns of her income before the Income-tax Officer, E-Ward, District 11(1), Calcutta. The assessment for the aforesaid assessment years was completed by the Income-tax Officer in the usual course. It is the case of the petitioner that she had submitted all the relevant accounts and statements of material facts necessary for her assessment for the aforesaid years.2. By an order dated the 22nd December, 1962, the Commissioner of Income-tax, Calcutta, cancelled the assessment orders for the aforesaid assessment years under Section 33B of the Indian Income-tax Act, 1922 (now repealed). The material portion of the order under Section 33B is in the following terms:'Taking the facts and circumstances into consideration I cancel the assessments made by the Income-tax Officer, E-Ward, Dist. 11(1), Calcutta, on 28th December, 1960, for the assessment ye...
Girdhardas Kothari Vs. Income-tax Officer, a Ward and ors.
Court: Kolkata
Decided on: Dec-01-1969
Reported in: [1971]79ITR490(Cal)
T.K. basu, J.1. In this application, the petitioner, Girdhardas Kothari, challenges a notice, dated the 27th March, 1963, issued under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), for the assessment year 1946-47. The notice is in the usual form alleging that the Income-tax Officer has reason to believe that the petitioner's income for the assessment year 1946-47 has escaped assessment within the meaning of Section 147 of the Act.2. The reasons in support of the issue of the impugned notice have been disclosed in paragraph 5 of the affidavit of Sukumar Bose affirmed on the 30th April, 1969. The substance of the allegations is that the petitioner and one D. J. Dastur were said to be partners of a firm called Girdharclas Maheswari & Company which was assessed as an unregistered firm in the assessment year 1946-47. According to the said affidavit, it is claimed by the assessee that the firm has been dissolved in the year 1947. It is further alleged that, ...
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